The group
The company
1994
1993
1994
1993
$000's
$000's
$000's
$000's
Estimated liability to Hong Kong profits tax at 16.5%
(1993: 17.5%) on the assessable profits of the Over provision in respect of previous year
year
10,380
22,449
10,300
22,400
(650)
(214)
(681)
(214)
9,730
22,235
9,619
22,186
(b) The liability to taxation represents:-
Estimated liability to profits tax for the
year
Balance of profits tax provision relating to previous year
10,380
22,449
10,300
22,400
2,464
9,142
2,464
8,891
12,844
31,591
12,764
31,291
(c) No provision for deferred taxation is required as there are net deferred tax assets for both the
components of the unprovided deferred tax are:-
company
and the
group.
The major
Group and company
1994
1993
$000's
$000's
Depreciation allowances in excess of related depreciation General provisions
Net deferred tax assets unprovided
7. DIVIDENDS
48,111
35,717
(62,410) (70,146)
(14,299) (34,429)
Group and company
1994
1993
$000's
$000's
First interim dividend of $0.21 per share paid (1993: $0.21) Special dividend of $0.30 per share paid (1993: $0.50)
9,716
9,716
13,881
23,134
Second interim dividend of $0.50 per share declared (1993: $0.50)
23,134
23,134
Proposed final dividend of $0.74 per share (1993: $0.70)
34,238
32,388
80,969
88,372
17