1991 — Page 52

Kowloon Motor Bus Annuanl Reports 九龍巴士年報 All

NOTES ON THE ACCOUNTS

19. COMMITMENTS (cont'd)

(b) Capital commitments outstanding at 31st December not provided for in the accounts were as

follows:

Contracted for

Authorised but not contracted for

1991

HK$'000

1990

HK$'000

174,506

85,678

68,154

158,783

242,660

244,461

20. STAFF RETIREMENT SCHEMES

The Company operates separate staff retirement schemes for their monthly and daily-rated employees. Contributions under these staff retirement schemes applicable to each year are charged against income for the year. The costs of these schemes are determined by actuarial valuations periodically. The assets of these schemes are held separately from those of the Company.

Actuarial valuations of the schemes are carried out normally at three-year intervals. The latest full actuarial valuation of the scheme carried out as at 31st December, 1991 indicated that, in the opinion of the actuary, there was no shortfall of the net realisable value of the assets of the scheme from the actuarially determined value of vested benefits of the members at that date.

21. COMPARATIVE FIGURES

Certain comparative figures have been reclassified to conform with the current year's presentation.

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