| 单词 | Portability |
| 释义 | 可調動性 The ability of the employee to transfer accrued benefits when changing jobs. Such benefits, in relation to a registered scheme, means the amount of each scheme member’s beneficial interest in the registered scheme at any time, derived from the contributions made by or in respect of that scheme member, together with the income or profits arising from any investments thereof, but taking into account any losses in respect thereof: Mandatory Provident Fund Schemes Ordinance (Cap 485) 2(1). A member of an employer sponsored scheme who ceases to be an employee of an employer who is participating in the scheme may choose to have the member’s accrued benefits transferred to another registered scheme: s 14(1). Mandatory Provident Fund Schemes Authority may authorise the Residual Provident Fund Scheme to facilitate portability or transferability of accrued benefits to, from or between registered schemes: s 23(3)(a). See also Employee benefit; Employee contribution. 僱員可在轉換工作時將其累算權益轉移的能力。累算權益就註冊計劃而言，指每一計劃成員於任何時間在該註冊計劃內的實益利益的款額，該款額包括由該計劃成員或就該成員作出的供款以及將該等供款作投資的收入或利潤(但須將投資方面的損失計算在內)所產生的數額：《強制性公積金計劃條例 》（第485章）第2(1)條。僱主營辦計劃的任何成員如終止受僱於任何參與該計劃的僱主，該成員可選擇將其累算權益轉移至另一註冊計劃：第14(1)條。強制性公積金計劃管理局可授權補遺公積金計劃利便累算權益向註冊計劃，自註冊計劃或在註冊計劃之間作調動或轉移的可調動性或可轉移性：第23(3)(a)條。另見 Employee benefit; Employee contribution。n. |
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