Year

Hong Kong Ferry (Holdings) Company Limited

Annual Report 2013

123

Five Years' Summary of Assets and Liabilities

2009

2010

2011

2012

2013

HK$ Million

HK$ Million

HK$ Million

HK$ Million

HK$ Million

Restated

Restated

Fixed assets and interest in leasehold land

1,106

1,184

1,247

1,304

1,367

Interest in associates

80

40

25

22

17

Properties under development

1,511

2,050

2,361

2,822

Investments

854

661

493

716

405

Deferred tax assets

28

8

6

7

14

Current assets

2,396

1,249

1,118

1,154

3,788

Total assets

Total liabilities

Net assets employed

Note:

4,464

4,653

4,939

5,564

8,413

363

228

216

421

3,226

4,101

4,425

4,723

5,143

5,187

In order to comply with Revised HKAS 19, Employee benefits, the Group changed its accounting policy with respect to defined benefit plans in 2013. This change in accounting policy has been applied retrospectively. As a result, profit and net assets for the year 2012 have been restated. Details of these changes in accounting policies are disclosed in note 1(c). Figures for the years 2009 and 2010 have not been restated as it would involve delay and expenses out of proportion to the benefits of shareholders.

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