Notes on the Accounts

Hong Kong Ferry (Holdings) Co. Ltd. 39

4. PROFIT/(LOSS) FROM ORDINARY ACTIVITIES BEFORE TAXATION

Profit/(loss) from ordinary activities before taxation is arrived at after charging/(crediting):

1999

HK$'000

1998

HK$'000

(a) Finance cost:

Interest on bank advances and other borrowings

repayable within five years

34,562

24,750

Other borrowing costs

1,000

35,562

24,750

Less: Borrowing costs capitalised into properties

under development

(28,590)

6,972

24,750

The borrowing costs have been capitalised at a rate of 7.65% - 8.5% per annum in respect of

properties under development.

(b) Other items:

1999

HK$'000

1998

HK$'000

Cost of inventories

183,086

209,200

Staff costs including retirement costs of

HK$11,688,000 (1998: HK$17,128,000)

252,077

382,855

Auditors' remuneration

1,521

1,794

Depreciation

48,253

123,111

Operating lease charges in respect of

- premises

2,381

2,649

- vessels

19,297

19,284

Provision for diminution in value of listed investments

5,377

Rental receivable from investment properties

net of outgoings of HK$12,805,000 (1998:

HK$13,801,000)

(43,171)

(64,747)

Interest income

(50,445)

(121,967)

Rental receivable from operating leases, other than those

relating to investment properties, net of outgoings

(13,013)

(25,414)

Dividend income from listed investments

(1,728)

(2,401)

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