单词 | 退休福 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
释义 | 退休福 noun, plural —retirement benefits plSee also:退休 n—retirement n • pension n 退休 adj—retired adj 退休—retirement (from work) 休—cease • stop doing sth. for a period of time • surname Xiu • (imperative) don't
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對資產及負債賬面值有重要影響的估算及假設,包括與投資物業、資產減值、所得稅 及 退休福利 責任相關的估算及假設。 swirepacific.com | The estimates and assumptions that have a significant effect on the carrying amounts of assets and [...] liabilities include those related to investment properties, impairment of assets, [...] income taxes and retirement benefit obligations. swirepacific.com |
g) 該方為就本集團或屬本集團關連人士之任何實體之員工福利而設 之 退休福 利 計 劃。 equitynet.com.hk | g) the party is a post-employment benefit plan for the benefit of employees of the Group, or of any entity that is a related party of the Group. equitynet.com.hk |
執 行 企 業 會 計 準 則 前,並 沒 有 確 認 退 休 福 利 撥 備 的 具 體 標 準、規 例 或 規 則,退 休 後 福 利 的 成 本 於 支 出 時 才 予 列 為 開 支。 zte.com.cn | Before the adoption of ASBE, there is no defined [...] standard, regulations [...] and rules for the provision for retirement benefits, costs for post-retirement pension are only recognized after [...]payments are made. wwwen.zte.com.cn |
秘书长在其报告(A/C.5/59/2 和 Corr.1,第 94 和第 95 段)中,在他提出法院 法官和两法庭法官的薪酬应从 160 000 美元增加到 177 000 美元的建议后说,大 会在其第 53/214 [...] [...] 号决议第八节中决定把国际法院法官的退休养恤金定为年薪的 一半,根据这项决定,在 2005 年退休的法院法官的年度退休福利, 将由每年 80 000 美元增加到 88 500 美元,自 2005 年 1 月 [...]1 日起生效,而且,根据国际法院法官 基薪拟议增加额,建议在付养恤金增加 [...]10.6%,自 2005 年 1 月 1 日起生效。 daccess-ods.un.org | In his report (A/C.5/59/2 and Corr.1, paras. 94-95), the Secretary-General, following his recommendation that emoluments of the members of the Court and the judges of the Tribunals be increased from US$ 160,000 to US$ 177,000, stated that, based on the decision of the General Assembly contained in section VIII of its resolution 53/214 to set the retirement pension for the members of the Court at one half [...] of the annual salary, [...] the annual retirement benefit of a member of the Court retiring in 2005 would [...]increase from US$ 80,000 [...]per annum to US$ 88,500 with effect from 1 January 2005 and that, based on the proposed increase in the base salary of the members of the Court, it was recommended that pensions in payment be increased by 10.6 per cent, effective 1 January 2005. daccess-ods.un.org |
退休福利計劃及政府管理的退休福利 計劃的供款,於僱員提供服務及有權享有供款時作為 費用支銷。 cre8ir.com | Payments to retirement benefits plans and government-managed retirement benefits schemes are [...] charged as an expense when [...]employees have rendered service entitling them to the contributions. cre8ir.com |
咨询委员会从报告中注意到,现收现 [...] 付办法还导致费用和方案活动之间的不匹配问题,因 为 退休福 利 费 用被 转至以后年份作为“特别费”的费用对会员国摊款,而不是作为工作人 [...] 员工作期间的一般工作人员费用(A/64/366,第 43 段)。 daccess-ods.un.org | The Advisory Committee notes from the report of the Secretary-General that the “pay-as-you-go” approach results [...] in a misalignment of costs and programme [...] activities as retiree benefit costs [...]are shifted to future-year assessments on Member [...]States for expenses classified as “special expenses” rather than being included as common staff costs during the working lives of staff members (A/64/366, para. 43). daccess-ods.un.org |
當中的一籃子因素包括法官與 [...] 私人執業律師在職責、工作條件和工作量方面的比較;司法機構招聘 [...] 和挽留法官及司法人員的情況;司法服務的特點;法官及司法人員的 退休年齡和退休福利; 禁止離職後再在香港私人執業的規定;法官及 司法人員所享有的福利和津貼;生活費用的調整幅度;香港的整體經 [...]濟狀況;政府的財政狀況;海外的薪酬安排;私營機構的薪酬水平及 [...]趨勢;以及以公營機構薪酬作為參考。 legco.gov.hk | The basket of factors includes the responsibility, working conditions and workload of judges vis-à-vis those of lawyers in private practice; the recruitment and retention in the Judiciary; [...] unique features of the judicial [...] service; retirement age and retirement benefits of JJOs; prohibition [...]against return to private [...]practice in Hong Kong; benefits and allowances enjoyed by JJOs; cost of living adjustment; general economic situation in Hong Kong; budgetary situation of the Government; overseas remuneration arrangements; private sector pay levels and trends; and public sector pay as a reference. legco.gov.hk |
指定非流動資產即僱員退休福利資 產、遞延稅項資產、可供出售投資及衍生金融工具資產以 外的非流動資產。 wheelockcompany.com | Specified non-current assets represented non-current assets [...] other than employee retirement benefit assets, deferred [...]tax assets, available-for-sale [...]investments and derivative financial assets. wheelockcompany.com |
為照顧工作人口 [...] (特別是低收入人士)的退休需要,議員請政府當局重新考 慮應否設立其他退休福利計劃( 例如老年退休金計劃或 中央公積金),以補強積金制度的不足。 legco.gov.hk | To cater for the retirement needs of the workforce, in particular low-income earners, the Administration was asked to re-consider [...] whether the MPF System should be [...] supplemented by other retirement benefit schemes such [...]as old-age pension scheme or Central Provident Fund. legco.gov.hk |
(A) 即使有公司細則第 104、105 及 106 條,總裁、副總裁、董事總 [...] 經理、聯席董事總經理、副董事總經理或其他執行董事或獲委任本公司管理層任何其 [...] 他職務的董事可收取董事會不時釐定的酬金(可以薪金、佣金、分享利潤、其他方式 或上述全部或任何方式支付)及有關其他福利(包 括 退 休 金 及╱或約滿酬金及╱或其 他退休福利)及津貼。 asiasat.com | (A) Notwithstanding Bye-laws 104, 105 and 106, the remuneration of a President, Vice-President, Managing Director, Joint Managing Director, Deputy Managing Director or other Executive Director or a Director appointed to any other office in the management of the Company shall from time to time be fixed by the Board and may be by way of salary, commission, or participation in profits or otherwise or by all or any of those modes and with such other benefits [...] (including pension and/or [...] gratuity and/or other benefits on retirement) and allowances as the Board may from [...]time to time decide. asiasat.com |
在損益表支銷之僱員退休福利成本指本集團就上述退休計 劃已付及應付之供款,已扣減被沒收之僱主供款港幣 [...] 4,000 元 (2005:港幣 19,000 元)。 wingtaiproperties.com | The retirement benefit costs charged [...] to the income statement represent contributions paid and payable by the Group, after [...]deducting forfeitures of HK$4,000 (2005: HK$19,000) in respect of the above retirement schemes. wingtaiproperties.com |
中 國 政 府 承 諾 承 擔 根 據 該 計 劃 應 付 所 有 現 時 及 未 來 退 休 僱 員 的 退 休 福 利 責 任。 vindapaper.com | The PRC government undertakes to assume the retirement benefit obligations of all existing and future retired employees payable under this plan. vindapaper.com |
为使残疾人可以参加公共住房方案、享 受 退休 福利和参加退休方 案而采取的措施 根据第 29231 号物料银行贷款人金融整改法以及通过第 [...] 005-2009VIVIENDA 号最高敕令批准的该法的实施细则,责成物料银行清偿其 发放的住房贷款应急款项以及减免的款项,如果贷款人患有生理或智 [...] 力残疾或有其他特殊原因,其未偿付的款项可予以全额减免。 daccess-ods.un.org | Measures towards public [...] housing programmes and retirement benefits and programmes for [...]persons with disabilities Act No. [...]29231 on debt restructuring arrangements for Banco de Materiales borrowers and its implementing regulations, which were adopted by Supreme Decree No. 005-2009-VIVIENDA, authorize the Banco de Materiales to write off the entire sum outstanding on housing loans held by borrowers meeting any of a number of criteria, which include the presence of physical or mental disability. daccess-ods.un.org |
退 休 福 利 乃 透過界 定 供 款 計 劃 向 僱 員 [...] 提 供 。 cigyangtzeports.com | Retirement benefits to employees [...] are provided through defined contribution plans. cigyangtzeports.com |
委員會須行使董事局權力,決定個別常務董事及高級管理人員的薪酬待遇(包 [...] 括薪金、花紅、實物利益及其參與任何股份或其他獎勵計劃及任何公積金或其 他退休福利計 劃的條款),並考慮同類公司支付的薪酬、須付出的時間及職責 [...]以及集團內其他職位的僱用條件。 haeco.com | The Committee shall exercise the powers of the Board to determine the remuneration packages of individual executive directors and senior management, (including salaries, bonuses, benefits in kind and the terms on which they participate in any share or [...] other incentive scheme and any [...] provident fund or other retirement benefit scheme) taking [...]into consideration salaries paid by [...]comparable companies, time commitment and responsibilities and employment conditions elsewhere in the group. haeco.com |
关于残疾人员的退休金方面,《联合国公约》的第 28.2 条 e)款“适足的生 [...] 活水平和社会保护”中规定,各成员国必须采取合适的措施以“保障残疾人有权在 平等的条件下参加退休计划及享有 退休福 利 ”。 daccess-ods.un.org | Regarding access by persons with disabilities to retirement pensions in accordance with paragraph 2(e) of article 28 of the Convention (Adequate standard of living and social protection), it is incumbent on [...] States to take appropriate steps to “ensure equal access by persons with [...] disabilities to retirement benefits and programmes”. daccess-ods.un.org |
就本集團之界定權益退休福利計 劃而言,提供福利之費用按預計單位進賬法計算,於各結算日進行精算估 值。 wingtaiproperties.com | For the Group’s [...] defined benefit retirement schemes, the cost [...]of providing benefits is determined using the projected unit [...]credit method, with actuarial valuation being carried out at each balance sheet date. wingtaiproperties.com |
向國家管理退休福利計 劃及強制性公積金計劃(「強積金計劃」)等定額供 款 退休福 利 計 劃作出 之付款,於僱員提供服務令彼等有權收取該等供款時作為開支確認。 towngaschina.com | Payments to defined contribution retirement benefit schemes including, state-managed retirement benefit schemes and the Mandatory [...] Provident Fund [...]Scheme (“MPF Scheme”) are recognised as expenses when employees have rendered service entitling them to the contributions. towngaschina.com |
續) 退休福利成 本 向香港職員強制性公積金計劃及中國職員退休及養老金計劃之付款,於僱員已提供服務令彼等可享有供款 [...] 時作為支出扣除。 golikmetal.com | Payments to the Mandatory Provident Fund Scheme for staff [...] in Hong Kong and retirement pension schemes [...]for staff in the PRC are charged as an [...]expense when employees have rendered service entitling them to the contribution. golikmetal.com |
無論細則第96條、97條、98條及99條是否載有任何規定,根據細則第90條獲委職 [...] 位的執行董事應收取由董事會不時釐定的酬金(無論透過薪金、佣金、分享溢利或其他 方式或透過全部或任何該等方式)及其他福利(包 括 退 休 金 及╱或恩恤金及╱或其 他退 休福利) 及津貼,作為其董事酬金以外的收入或取代其董事酬金。 mainland.com.hk | Notwithstanding Bye-laws 96, 97, 98 and 99, an executive director appointed to an office under Bye-law 90 hereof shall receive such remuneration (whether by way of salary, commission, participation in profits or otherwise or by all or any of those modes) and such other benefits [...] (including pension and/or [...] gratuity and/or other benefits on retirement) and allowances as the Board may from [...]time to time determine, [...]and either in addition to or in lieu of his remuneration as a Director. mainland.com.hk |
原则上,仅为了与工作人员服务终了 和 退休 后 福 利 有 关的具体目的才授权 从该基金转账,除非执行委员会另有决定。 daccess-ods.un.org | 6.9 In principle, transfers from the Fund will only be authorized for [...] specific purposes related to staff [...] end-of-service or post-retirement benefits, unless [...]otherwise decided by the Executive Committee. daccess-ods.un.org |
本 集團概無法定或推定義務就退休後福 利 作出其定額供款外之進一步供款。 wingtaiproperties.com | The Group has no legal or constructive obligations to pay further [...] contributions for post-retirement benefits beyond [...]its fixed contributions. wingtaiproperties.com |
分 部 負 債 不 包 括 衍 生 金 融 [...] 工 具、計 息 銀 行 借 款、其 他 應 付 賬 款、應 付 債 [...] 券、應 付 稅 項、遞 延 稅 務 負 債、退 休 福 利 撥 備、以 及 其 他 未 分 配 的 [...]總 部 及 企 業 負 債,因 該 等 負 債 由 集 團 層 面 管 理。 zte.com.cn | Segment liabilities exclude derivative financial instruments, interest-bearing bank borrowings, other payables, bonds payable, [...] tax payable, deferred tax [...] liabilities, provision for retirement benefits and other unallocated [...]head office and corporate [...]liabilities as these liabilities are managed on a group basis. wwwen.zte.com.cn |
16.17 董事會可不時釐定執行董事 [...] (按細則第 17.1 條委任)或獲委任執行本公司其他 管理職務董事之酬金,以薪金、傭金或分享利潤或其他方式或以上述全部或 [...] 任何方式支付,幷可包括由董事會不時决定之其他福利(包括購股權及 ╱或 退休金及╱或約滿酬金及 ╱或其他退休福利)及津貼。 cifi.com.hk | 16.17 The remuneration of an Executive Director (as appointed according to Article 17.1) or a Director appointed to any other office in the management of the Company shall from time to time be fixed by the Board and may be by way of salary, commission, or participation in profits or otherwise or by all or any of those modes and with such other benefits (including share option [...] and/or pension and/or gratuity and/or other [...] benefits on retirement) and allowances [...]as the Board may from time to time decide. cifi.com.hk |
2007 年 7 月 26 日,在驳回一名称其在薪水和退休福 利 方 面受到歧视的前 女性雇员提起的一项上诉时,国家劳工法院强调说,禁止歧视源于平等原则,并 [...] 写进第 5724-1964 号《男女同工同酬法》(《男女同工同酬法》)和《平等就业机 会法》。 daccess-ods.un.org | On July 26, 2007, while rejecting an appeal by a former female employee who [...] claimed she was discriminated against [...] in salary and retirement benefits, the National [...]Labor Court emphasized that the prohibition [...]of discrimination derives from the principle of equality and is anchored in the Equal Pay for Male and Female Employees Law, 57241964, (the “Equal Pay for Male and Female Employees Law”) and the Equal Employment Opportunities Law. daccess-ods.un.org |
採納後,Glencore將確認於二零一二年一月一日未確認精算 虧損164百萬美元,退休後福利撥備增加(附註21),並對股東權益 [...] 及相關遞延稅項影響作出相應調整。 glencore.com | Upon adoption, Glencore will recognise $ 164 million of unrecognised [...] actuarial losses as at 1 January 2012, [...] increasing the post retirement benefits provision [...](Note 21) with a corresponding adjustment [...]to shareholders’ equity and associated deferred tax impact. glencore.com |
因此,行政總裁目前並無參與年度或長期鼓勵計劃安排而僅領取基 本薪金與退休金/福利(上 述各項的金額按低於可比較公司的水平釐 定)。 glencore.com | As a result, the CEO does not currently participate in the annual or long term incentive arrangements and receives just a base salary and pension/benefits which are set at a lower level than for comparable companies. glencore.com |
因此,委员会担心,由于这些负债没有经核准的供资计划的支持,当这些负债到 [...] 期时,难民署在财务上可能无法充分履行其在服务终了负债 和 退休 后 福 利 方 面的 债务。 daccess-ods.un.org | The Board was consequently concerned that where these liabilities were still not supported by an approved funding plan, there was a risk that UNHCR might not be in a financial position to fully meet its [...] obligations with regard to end-of-service [...] liabilities and post-retirement benefits as and [...]when those liabilities become due. daccess-ods.un.org |
在董事會認為可取的情況下,任何該 等 退休 金 或 福 利 均可在僱員預計實際退休前或後或 實際退休後任何時間撥付給僱員。 cre8ir.com | Any such pension or benefit may, as the Board considers desirable, be granted to an employee either before and in anticipation of or upon or at any time after his actual retirement. cre8ir.com |
(2) 董事會可在可撤回或不可撤回的情況下以及在受或不受任何條款或條件所 規限下,支付、訂立協議支付或授出 退休 金 或 其他福利予僱員及前僱員及其受養人或 任何該等人士,包括該等僱員或前僱員或其受養人根據上一段所述任何計劃或基金享 有或可能享有者以外另加的退休金或 福 利。 epro.com.hk | (2) The Board may pay, enter into agreements to pay or make grants of revocable or irrevocable, and either subject or not [...] subject to any terms or [...] conditions, pensions or other benefits to employees and ex-employees and their dependants, or to any of such persons, including pensions or benefits additional to those, if any, to which such employees or ex-employees or their dependants are or may become entitled under any such scheme or fund as mentioned in the last preceding [...]paragraph. epro.com.hk |
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