帳項附註
Notes on the Accounts
HKF
Fixed assets (continued)
9
固定資產(續)
9
(a) 附屬公司之投資物業由梁振英測量師行 於一九九七年十二月三十一日根據公開
市值作出重估為港幣216,000,000元。 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。
(a)
(b)
由本公司持有之投資物業及待發展物業
經梁振英測量師行於一九九七年十二月
三十一日按物業兩部份作單一合併重建 後計算,估值為港幣3,750,000,000
元。
(b)
倘若將該等物業個別獨立發展或出售,
經分配後之價值不一定反映該部份物業
之公開市值。
(C) 倘資產按成本入帳,則待發展物業之帳
面值為港幣31,406,000元。
Investment properties held by subsidiaries have
been revalued at HK$216 million by CY Leung &
Company Limited at 31 December 1997 on an open
market value basis, calculated on net rental income
allowing for reversionary income potential.
Investment properties and properties held for development held by the Company, have been
revalued at HK$3,750 million by CY Leung &
Company Limited at 31 December 1997, on the
basis of redevelopment on the two portions of the property as a single and combined site.
The apportioned values do not necessarily represent the open market value of either portion of the property if it were developed or disposed of on
its own separately and independently.
(C) The carrying amount of properties held for
development would have amounted to
HK$31,406,000 had the assets been carried at
cost.
(d) 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。
(d) 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.
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