9 固定資產(續)
帳項附註
Notes on the Accounts
9
Fixed assets (continued)
(ii) 投資物業位於香港以長期租約持有,包括先 前由大角咀船廠佔用之土地。年內該船廠遷 出(附註十二)。該土地用作發展投資的目 的,並由簡福飴測量行於一九九四年十二月 三十一日根據公開市值而作出重估。
(iii) 酒店物業是位於香港以長期租約持有及由簡 福飴測量行於一九九四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盈餘不需計算遞延稅 項,因此等資產以帳面價值出售屬資本增值 並不需繳付利得稅。
(v) 租用土地及樓宇位於香港及包括下列各項:-
(ii) Properties held for development are held in Hong Kong on long term leases and comprises the land previously occupied by the shipyard at Tai Kok Tsui. During the year, the shipyard was relocated (note 12). The land is being held for development for investment purposes and has been revalued by Knight, Frank, Kan & Baillieu at 31 December 1994 on an open market value basis.
(iii) Hotel property is held in Hong Kong on a long term lease and has been revalued by Knight, Frank, Kan & Baillieu at 31 December 1994 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.
(v) Leasehold land and buildings is held in Hong Kong
and comprises the following:-
集團
公司
Group
Company
一九九四年 一九九三年
一九九四年
一九九三年
1994 港幣千元
1993
1994
港幣千元
港幣千元
HK$'000
HK$'000
HK$'000
1993
港幣千元 HK$'000
長期租約土地 中期租約土地 短期租約土地
Long term leasehold land
Medium term leasehold land
Short term leasehold land
9,801
25,521
15,720
282
289
282
289
68
88
68
88
10,151
25,898
350
16,097
樓宇
Buildings
37,129
47,426
14,773
14,776
47,280
73,324
15,123
30,873
10 建造中資產
10 Assets under construction
集團
公司
Group
Company
一九九四年
1994 港幣千元
一九九三年 1993
HK$'000
港幣千元 HK$'000
一九九四年
1994 港幣千元 HK$'000
一九九三年
1993
港幣千元
HK$'000
發展中物業
Property under development
一九九四年一月一日 增添
At 1 January 1994
12,539
4,473
Additions
33,056
12,539
10,711
4,473
一九九四年十二月
三十一日
At 31 December 1994
45,595
12,539
15,184
4,473
32