帳項附註 Notes on the Accounts
HKF
10 固定資產(續)
10
Fixed assets (continued)
投資物業 待發展物業 酒店物業
租用土地 小輪及其他
及樓宇
船舶
機器、傢俬 及其他固定 資產
總計
累積折舊
一九九五年一月一日
本年度折舊
出售撥回
Properties
Leasehold
Ferry
Machinery,
furniture
Investment
held for
properties development properties 港幣千元 港幣千元 港幣千元
HK$'000 HK$'000
Hotel
land and vessels and
and other
buildings other crafts fixed assets
港幣千元
HK$'000
HK$'000
Total
港幣千元 港幣千元
HK$'000
港幣千元
HK$'000
HK$'000
Aggregate depreciation
At 1 January 1995
Charge for the year
Written back on
disposal
8,722
332,686
256
341,664
972
27.963
62
28.997
(1,120)
(2,291)
(3,411)
8.574
358,358
318
367,250
一九九五年十二月三十一日
At 31 December 1995
帳面淨值
Net book value
一九九五年十二月三十一日
At 31 December 1995
1,350,000
1,039,062
一九九四年十二月三十一日
At 31 December 1994
1,750,000
1,300,000
(i)
集團的投資物業全部是位於香港以長期租 約持有及由簡福飴測量行於一九九五年十 二月三十一日根據公開市值而作出重估。 公開市值乃根據經考慮到租約到期續租可 能性及之後的淨收益計算。
(i)
(ii)
待發展物業位於香港以長期租約持有,包 括先前由大角咀船廠佔用之土地。該土地 將用作投資發展,並由簡福飴測量行於一 九九五年十二月三十一日根據公開市值而 作出重估。
(iii) 投資及其他物業之累積重估盈餘不需計算 遞延稅項,因此等資產以帳面價值出售屬 資本增值並不需繳付利得稅。
(iv) 位於香港的租用物業的帳面淨值分析如
下::
長期租約 中期租約 短期租約
Long term lease
Short term lease
Medium term lease
(ii)
171,671
305,904
375
2,867,012
15.123
333,249
234
3.398,606
Investment properties are held in Hong Kong on long term leases and have been revalued by Knight, Frank & Kan at 31 December 1995 on an open market value basis, calculated on net rental income allowing for reversionary income potential.
Properties held for development are held in Hong Kong on long term leases and comprise the land previously occupied by the shipyard at Tai Kok Tsui. The land is being held for development for investment purposes and has been revalued by Knight, Frank & Kan at 31 December 1995 on an open market value basis.
(iii) The cumulative revaluation surplus arising on the valuation of investment and other properties is not
subject to deferred taxation as the disposal of these
assets at their carrying value would result in capital
gains which are not subject to any tax liability.
(iv) The analysis of the net book value of leasehold properties, which are all held in Hong Kong, is as
follows: -
集團
Group
一九九五年
1995
港幣千元 HK$'000
2,937,427 987 42,280
公司
Company
港幣千元
HK$'000
一九九四年
1994
港幣千元 HK$'000
一九九四年 1994
一九九五年 1995
港幣千元 HK$'000
3,523,637 1,137 6,675
2,559,389
987 357
3,063,360 1,137
626
2,980,694
3,531,449
2,560,733
3,065,123
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