26
2. Other Accounting Policies (Continued)
d) Foreign Currency Transactions
Export credit loans drawn in foreign
currencies have been converted into Hong
Kong dollars at the rates of exchange
prevailing at the actual dates on which
they were drawn and the amounts included
in the Balance Sheet on that basis.
Other than as stated in note 1 (b), foreign
currency balances included in the Balance
Sheet have been converted into Hong
Kong dollars at approximately the rates of
exchange ruling at the Balance Sheet date.
3. Fixed Assets
Movements during the year
續二、其他會計原則
(丁)外幣結算
外幣出口信用貸欵均已按實際貸款日之 兌換率折成港幣,其金額亦據此計入資產負 債表內。
除附註一(乙)之外幣結算外,資產負 債表上之其他外幣結餘,均按編製資產負債 表之日外幣與港元兌換率折成港幣。
三、固定資產
本年度固定資產之變動:
Railway Construction
Cost 興建地下鐵路之開支
At1 January 1977
--一九七七年一月一日
instruments
Land
Furniture
Fixtures
and
Office
Fittings
Motor
Vehicles
Laboratory
and
傢具
土地
及裝闖
Equipment 辦公室 設備
and
Work Boats
Site
Testing
Offices
車輛及 作業船
地盤
辦事處
Equipment
儀器、實驗室 及檢驗設備
Total
總計
$000
千元
$000 千元
$000 千元
$000
千元
$000
$000
$000
千元
千元
千元
170,000
6,842
366
1,656
5,617
2,418
186,899
Additions during the
year at cost
2,633
437
572
848
1,064
5,554
是年內添增(原值計)
Disposals during
the year at cost
(95)
(7)
(118)
(15)
(1)
(236)
是年內出售(原值計)
170,000
9,380
796
2,110
6,450
3,481
192,217
Estates Development
Cost 物業發展開支
At1 January 1977 一九七七年一月一日
165,000
Additions during
1
1
1
165,002
the year at cost
109
2
是年內添堈( 原值計 )
165,000
109
3
111
165,113
At 31 December 1977
一九七七年十二月卅一日
335,000
9,489
799
2,110
6,450
3,482
357,330
At 31 December 1976 一九七六年十二月卅一日
335,000
6,842
367
1,656
5,617
2,419
351,901
Losses on disposal of fixed assets during the year amounted to $120,000 (1976 $26,000) and have been included under
Overheads.
是年內出售固定資產之損失為120,000元(一九七六年爲26,000元),並已計入經常開支項內。
支付香港政府之批地費用:
Land relates to premiums paid to Government as follows:-
For the depot site at Kowloon Bay 九龍灣車廠地盤(百萬元)
$170 million
For the right to develop above the depot site at Kowloon Bay 九龍灣車廠地盤上蓋之發展權(百萬元) $165 million
These premiums have been discharged by additional equity issues to an equivalent value (note 8), and represent a grant from
the Crown by Private Treaty for the residue of a term of 99 years, less the last 3 days, commencing from the first day of July 1898. The deed of grant was signed on 29 June 1977.
此兩項費用已由再發行價值相等之股份抵償(附註入),該等官地乃由政府以非競投之私人協議方式批出,剩餘年期 九十九年,由一八九八年七月一日起計減去最後三日。批地契約已於一九七七年六月廿九日簽訂。