KMB
九巴服務 日日進步
NOTES ON THE ACCOUNTS
58
C.
No provision for deferred taxation has been made as the Directors consider that no
liability would be likely to arise as a result of the reversal of timing differences in the
foreseeable future. The full potential liability for deferred taxation calculated on the
liability method is as follows:-
Depreciation allowances in excess of
related depreciation
General provisions
6. DIVIDENDS
Interim dividend of 18 cents per share
1993
1992
HK$'000
HK$'000
232,624
221,545
(74,936)
(56,740)
157,688
164,805
1993
HK$'000
1992
HK$'000
(1992 - 17 cents per share)
Final dividend of 50 cents per share
72,655
68,619
(1992 - 47 cents per share)
201,820
189,710
7. EARNINGS PER SHARE
274,475
258,329
The calculation of earnings per share is based on earnings of HK$351,690,000 (1992 -
HK$330,488,000) and 403,639,413 ordinary shares in issue during the year.
Page 60Page 61
KuB
九巴服務 日日進步
NOTES ON THE ACCOUNTS