6. 稅項 (續)
6 Taxation (continued)
(b) Taxation in the balance sheets represents:-
(b)
資產負債表內列報稅項是指:
HKF
集團
公司
Group
Company
一九九五年
1995
一九九四年 1994
一九九五年 1995
一九九四年
港幣千元
HK$'000
港幣千元 HK$'000
港幣千元 HK$'000
1994
港幣千元
HK$:000
本年度香港利得稅準備
Provision for Hong Kong profits
tax for the year
24,138
29,272
20,450
16,075
預繳利得稅
Provisional profits tax paid
(14,512)
(14,411)
(12,214)
(5,832)
9,626
14,861
8,236
10,243
以往年度利得稅準備結餘
Balance of profits tax provision
relating to prior years
5,727
6,086
5,676
5,676
15,353
20,947
13,912
15.919
(C)
綜合資產負債表內的可收回稅項是指一附 屬公司多繳的利得稅預繳。
(c) Tax recoverable in the consolidated balance sheet represents
provisional profits tax overpaid by a subsidiary.
7.
除稅後溢利
。
集團除稅後溢利包括在公司帳項內列報的溢利港 幣234,748,000元(一九九四年:港幣180,897,000 元)。
7 Profit after taxation
The Group profit after taxation includes an amount of
HK$234,748,000 (1994: HK$180,897,000) which has been dealt
with in the accounts of the Company.
8 股息
8 Dividends
公司
Company
一九九五年 1995
一九九四年
港幣千元
HK$'000
1994
港幣千元
HK$'000
已派中期股息每股八仙
(一九九四年:每股八仙) 擬派末期股息每股二角九仙
Interim dividend paid of 8 cents per share
(1994: 8 cents)
28,502
19,000
(一九九四年:每股二角九仙) 一九九三年末期股息撥備不足
Proposed final dividend of 29 cents per share
(1994:29 cents)
103,317
103,316
Underprovision of 1993 final dividend
3,583
131,819
125,899
9
每股盈利
每股盈利是按本年度盈利港幣355,757,000元(一 九九四年:港幣130,172,000元)及年內已發行股 份之加權平均數356,264,774股普通股(一九九四 年:275,767,425股)而計算。
全面行使附註十八所述的尚未行使認股權證的認 購權將不會嚴重攤薄每股盈利。
9 Earnings per share
The calculation of earnings per share is based on earnings of HK$355,757,000 (1994: HK$130,172,000) and the weighted
average of 356,264,774 (1994: 275,767,425) ordinary shares in issue during the year.
Full exercise of the subscription rights of outstanding warrants as set out in note 18 would not result in a material dilution of the earnings per share.
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