9. 固定資產(續)
(i) 在香港租用的土地概括如下:
長期租約
中期租約
賬項附註
Notes on the Accounts
9. FIXED ASSETS( continued)
(i) Leasehold land is held in Hong Kong and comprises the following:
集團及公司
Group and Company
Long lease
Medium term lease
一九九三年
1993
港幣千元
HK$'000
一九九二年 1992
港幣千元
HK$'000
130,926
130,926
304 131,230
304
131,230
(ii)集團的投資物業全部是位於香港以長期租約 持有及由簡福飴測量行於一九九三年十二月 三十一日,根據公開市值而作出重估。公開 市值乃根據經考慮到租約到期續租可能性及 之後的淨收益計算。
(iii)集團的酒店物業是位於香港以長期租約持有 及由簡福飴測量行於一九九三年十二月三十 一日,根據公開市值而作出重估。
(iv)投資及其他物業重估增值不需計算遞延稅 項,因此等估值盈餘在有關物業出售時屬資 本增值並不需繳付利得稅。
10.建造中資產,按原值
(ii) The group's investment properties are held in Hong Kong on long leases and have been revalued by Knight, Frank, Kan & Baillieu at 31 December 1993 on an open market value basis, calculated on net rental income allowing for reversionary potential.
(iii) The group's hotel property is held in Hong Kong on a long lease and has been revalued by Knight. Frank, Kan & Baillieu at 31 December 1993 on an open market value basis.
(iv)The revaluation surplus arising on the valuation of investment and other properties are not subject to deferred taxation as the disposal of
these assets at their carrying value would result in capital gains which are not subject to any tax liability.
10. ASSETS UNDER CONSTRUCTION, AT COST
集團
公司
Group
Company
一九九三年 1993 港幣千元 HK$'000
一九九二年 1992 港幣千元 HK$'000
一九九三年 1993 港幣千元 HK$'000
一九九二年 1992
港幣千元 HK$'000
發展中物業
Property under development
一九九三年一月一日 增添
At 1 January 1993 Additions
9,438
12,539
24,445
4,473
12,539
33,883
4,473
撥入固定資產
Transfer to fixed asset
33,883
一九九三年十二月三十一日
At 31 December 1993
12,539
4,473
35
小