帳項附註
Notes on the Accounts
HKF
10 固定資產(續)
(a) 集團的投資物業全部是位於香港以長期 租約持有及由福測量行於一九九六
年十二月三十一日根據公開市值而作出
重估。公開市值乃根據租約到期續租可
能性及之後的淨收益計算,並經已考慮
到規劃機關已原則上批准有關物業由
“工業區”重新規劃為“綜合發展區”。
(b)
待發展物業乃位於香港以長期租約持
有,包括先前由船廠佔用,位於大角咀
之土地。該土地將用作投資發展,並由
簡福飴測量行於一九九六年十二月三十
一日根據公開市值作出重估,並經已考
慮到規劃機關已原則上批准有關物業由
“工業區”重新規劃為“綜合發展區”。
倘資產按成本入帳,則待發展物業之帳 面值為港幣29,216,000元。
10
Fixed assets (continued)
(a)
(b)
Investment properties are held in Hong Kong on long
term leases and have been revalued by Knight Frank at
31 December 1996 on an open market value basis,
calculated on net rental income allowing for
reversionary income potential and after taking into
account the in principle approval obtained from the
planning authority for rezoning the properties from
“Industrial” zone to "Comprehensive Development
Area" zone.
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 at 31 December 1996
on an open market value basis, after taking into account
the in principle approval obtained from the planning
authority for rezoning the properties from "Industrial"
zone to “Comprehensive Development Area" zone.
The carrying amount of properties held for development
would have amounted to HK$ 29,216,000 had the assets
been carried at cost.
(c)
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
售乃屬資本增值無需繳付利得稅。
(c)
50
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.