Annual Report 2019

154 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2019 FOR THE YEAR ENDED 31 DECEMBER 2019 截至二零一九年十二月三十一日止年度 Notes to the Consolidated Financial Statements 綜合財務報表附註 3. SIGNIFICANT ACCOUNTING POLICIES (Continued) Retirement benefit costs Payments to defined contribution retirement benefit schemes are recognised as an expense when employees have rendered service entitling them to the contributions. Short-term employee benefits Short-term employee benefits are recognised at the undiscounted amount of the benefits expected to be paid as and when employees rendered the services. All short-term employee benefits are recognised as an expense unless another HKFRS requires or permits the inclusion of the benefit in the cost of an asset. A liability is recognised for benefits accruing to employees (such as wages and salaries, annual leave and sick leave) after deducting any amount already paid. 3. 重要會計政策（續） 退休福利成本 界定供款的退休福利計劃供款於僱員提供 服務而有權獲得供款時確認為開支。 短期僱員福利 短期僱員福利於僱員提供服務時於預期支 付的未折現福利金額中確認。除非有另一 香港財務報告準則規定或准許短期僱員福 利包含於資產成本福利內，否則所有短期 僱員福利均確認為開支。 僱員應計福利（例如工資和薪金、年假及病 假）於扣減任何已付金額後確認為負債。