5.
Taxation
(a) Taxation in the profit and loss account represents:-
The group
The company
1985
1984
1985
1984
$000's
$000's
$000's
$000's
Estimated liability to Hong Kong
profits tax at 18% on the
assessable profits of the year
21,726
15.430
21,500
15,201
Overprovision in respect of
previous years
(103)
(258)
(103)
(258)
21,623
15.172
21,397
14.943
(b)
The liability to taxation represents:—
The group
The company
1985
1984
1985
1984
$000's
$000's
$000's
$000's
Estimated liability
to profits tax for the year
21,726
15.430
21,500
15.201
Balance of profits tax provision
relating to previous year
8,082
8,098
29.808
15.430
29.598
15.201
Taxation recoverable in respect
of previous year
(67)
(1)
29,808
15.363
29.598
15.200
6.
Dividends
Group and company
1985
1984
$000's
$000's
First interim dividend of
20 cents per share paid (1984: 18 cents)
9,253
8.329
Special bonus dividend of
5 cents per share paid (1984: 5 cents)
2,313
2,313
Second interim dividend of
18 cents per share declared (1984: 18 cents)
8,329
8.329
Proposed final dividend of
30 cents per share (1984: 30 cents)
13,880
13.880
33,775
32.851
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