CMB_1988 — Page 18

China Motor Bus Annual Reports 中華巴士年報 All

5.

Taxation

(a) Taxation in the profit and loss account represents:-

The group

The company

1988

1987

1988

1987

$000's

$000's

$000's

$000's

Estimated liability to Hong Kong

profits tax at 17% (1987: 18%)

on the assessable profits of the year

19,221

20,712

19,000

20,500

Overprovision in respect of

previous year

(337)

(253)

(336)

(252)

18,884

20,459

18,664

20,248

(b) The liability to taxation represents:-

The group

The company

1988

1987

1988

1987

$000's

$000's

$000's

- $000's

Estimated liability to profits

tax for the year

19,221

20,712

19,000

20,500

Balance of profits tax provision

relating to previous years

10,877

2,326

10,874

2,337

30,098

23,038

29,874

22,837

Less: Tax Reserve Certificate

purchased under order

of the Commissioner

of Inland Revenue

(1,618)

(1,618)

30,098

21,420

29,874

21,219

6.

Dividends

Group and company

1988

1987

$000's

$000's

First interim dividend of

21 cents per share paid (1987: 20 cents)

9.716

9.254

Special dividend of

5 cents per share paid (1987: 5 cents)

2,313

2,313

Second interim dividend of

18 cents per share declared (1987: 18 cents)

8,329

8,329

Proposed final dividend of

33 cents per share (1987: 32 cents)

15,269

14,806

35,627

34,702

16

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