1993 — Page 37

賬項附註

Notes on the Accounts

5. 稅項(續)

香港利得稅準備乃根據本年度估計應課稅溢利減 往年稅務虧損,按稅率百分之十七點五而作出。

5. TAXATION (continued)

Hong Kong profits tax has been provided at the rate of 17.5%

on the estimated assessable profits for the year less relief for available tax losses where applicable.

主要由折舊免稅額產生的累積繳稅時差所產生之 影響,預期在可見的將來不會實現,故此沒有撥 出遞延稅項準備。集團在一九九三年十二月三十 一日未列入賬項內的潛在負債為六千八百五十萬

元(一九九二年為六千七百五十萬元)。

No provision for deferred tax is required as the effect of cumulative timing differences, which are principally related to

depreciation allowances, are not expected to crystallise in the

foreseeable future. Potential liabilities unprovided for the group as at 31 December 1993 are $68.5 million (1992: $67.5 million).

6. 集團除稅後溢利

集團除稅後溢利包括在公司賬項內列報的溢 利為一億二千三百三十三萬二千元之數額 (一九九二年為,一億零一萬六千元)。

7. 股息

6. GROUP PROFIT AFTER TAXATION

The group profit after taxation includes an amount of

$123,332.654 (1992: $100,016, 278) which has been dealt with in the accounts of the company.

7. DIVIDENDS

中期股息每股八仙

(一九九二年為每股八仙)

擬派末期息每股二角七仙

(一九九二年為每股二角六仙)

公司

Company

一九九三年

一九九二年

1993

1992

港幣千元

港幣千元

HK$'000

HK$'000

Interim of 8 cents per share

(1992: 8 cents)

17,572

17,571

Proposed final of 27 cents per share

(1992: 26 cents)

59,373

57,106

76,945

74,677

8 每股盈利

每股盈利的計算是按本年度盈利港幣九千九百七 十萬五千元(一九九二年同期為八千八百二十一 萬一千元) 除以期內已發行股份之加權平均數二

億一千九百六十七萬二千六百零八股普通股 (一九九二年:二億一千九百六十一萬一千九百

五十八股),全面行使已發行而尚未行使之認股 權(見附註17)將不會引致重大攤薄每股盈利。

8. EARNINGS PER SHARE

The calculation of earnings per share is based on earnings of

99,705,124 (1992: $88,211,355) and the weighted average of

219,672,608 (1992: 219,611,958) ordinary shares in issue

during the year. Full exercise of the subscription rights of the

outstanding warrants as set out in note 17 would not result in a material dilution of the earnings per share.

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