賬項附註
Notes on the Accounts
1.
主要會計政策(續)
(h)建造中資產
(i) 船舶
當獲海事處的牌照後,船舶的建造成本便轉 入固定資產中。
(ii) 物業
投資性的發展中物業,其土地成本已列入固 定資產中的租用土地內。物業發展費用,包 括銀行利息,列入發展成本中,直至獲得入 伙紙為止。
1.
PRINCIPAL ACCOUNTING POLICIES ( continued ) (h) Assets under construction
(i) Vessels
Construction cost is transferred to fixed assets on granting of the marine licence.
(ii) Property
Land cost relating to property which is being developed for investment purposes is included in fixed assets under leasehold land. Property development expenditure, inclusive of interest, is included as cost of development up to the date when the occupation permit is granted.
(i) 外幣伸算
本年度內外幣交易以交易日的匯率伸算為港 幣。以外幣結算的貨幣性資產及負債。所有 外幣伸算的損益,俱列入損益表內。
(j) 遞延稅項
遞延稅項乃以負債方法計算因繳稅時差而於 可見之將來有相當可能變現之稅項負擔。
(k)營業租賃
營業租賃的款項按個別租賃項目的年期以直 線法計入損益表內。
(1)員工退休金計劃
2.
營業額
公司有訂立退休金計劃以妥善保障所有長期 服務的員工。該計劃的基金是由公司以外的 獨立信託人管理。
為使計劃基金的資產足以應付於每年年結時 按終止服務基礎計算的應計責任,公司每年 均對彼等差額作出填補。
集團營業額包括銷售及為第三者服務的總收益。其 中包括小輪及有關業務、貿易及服務、酒店管理、 地產投資,出售上市公司股票投資所得款項和旅遊 業務的全部收入。
2.
(i) Translation of foreign currencies
Foreign currency transactions during the year are translated into Hong Kong dollars at the exchange rates ruling at the transaction dates. Monetary assets and liabilities in foreign currencies are translated into Hong Kong dollars at the market rates of exchange ruling at the balance sheet date. Exchange gains and losses on foreign currency translation are dealt with in the profit and loss account.
(j) Deferred taxation
Deferred taxation is calculated under the liability method in respect of the taxation effect arising from all timing differences which are expected with reasonable probability to crystallise in the foreseeable future.
(k) Operating leases
Payments under operating leases are charged to the profit and loss account on a straight line basis over the periods of the respective leases.
(1) Retirement schemes
The company has defined benefit schemes covering substantially all permanent staff. The schemes' funds are administered by trustees and are independent of the com pany's finances.
Annual contributions are made to the schemes' trustees so that the value of the schemes' assets at the end of each year is sufficient to cover the accrued liabilities on a discontinuance basis as at that date.
Turnover
Group turnover represents gross income from sales and for services provided to third parties which includes revenue from ferry operations and related business, trading and services, hotel management, property investment, proceeds from sale of listed investments and travel business.
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