1990 — Page 46

Kowloon Motor Bus Annuanl Reports 九龍巴士年報 All

14 DEVELOPMENT FUND

Balance at 1st January and 31st December

15 LONG TERM LIABILITIES

Balance of premium on land

Bank loans (Note 17a)

Other borrowings (Note 17b)

1990

HK$'000

1989 HK$'000

1990

HK$'000

1989 HK$'000

746

2,693

220,452

233,346

43,818

119,574

265,016

355,613

NOTES

ON THE

ACCOUNTS

Premiums payable in respect of land purchased from Government are payable under various agreements at an interest rate of 5% p.a. up to 1993. Amounts due within one year of the balance sheet date have been included under current liabilities.

44

16 STAFF RETIREMENT FUND

1990

1989

HK$'000

HK$'000

Balance at 1st January

31,035

41,006

Transfer from profit and loss account

45,513

40,462

76,548

81,468

Payments during year

(57,015)

(50,433)

Balance at 31st December

19,533

31,035

This deferred liability represents the balance of the initial contribution to the retirement fund payable by the Company under an approved retirement scheme for its daily-rated employees. Provisions in respect of additional liability for employees are made by way of annual contributions to the approved retirement funds.

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