1994 — Page 22

核數師報告書

Report of the Auditors

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核數師報告書致香港小輪(集團)有限公司(於香港註冊 成立的有限公司)各股東

本核數師(以下簡稱「我們」),已完成審核刋於第二十 一頁至第三十八頁按照香港公認會計原則編製的帳 項。

董事及核數師的責任

《公司條例》規定董事須編製真實與公平的帳項。在編 製該等帳項時,董事必須貫徹採用合適的會計政策, 作出審慎及合理的判斷和估計,並說明任何未有遵守 現行會計準則的原因。

我們的責任是根據我們審核工作的結果,對該等帳項 作出獨立意見,並向股東報告。

意見的基礎

我們是按照香港會計師公會頒佈的核數準則進行審核 工作。審核範圍包括以抽查方式查核與帳項所載數額 及披露事項有關的憑證,亦包括評估董事於編製該等 帳項時所作的主要估計和判斷、所釐定的會計政策是 否適合貴公司及集團的具體情況、及有否貫徹運用並 足夠披露該等會計政策。

我們在策劃和進行審核工作時,均以取得一切我們認 為必需的資料及解釋為目標,使我們能獲得-

分的憑 證,就該等帳項是否存有重要錯誤陳述,作合理的確 定。在作出意見時,我們亦已衡量該等帳項所載資料 在整體上是否足夠。我們相信,我們的審核工作已為 下列意見建立合理的基礎。

意見

我們認為在各重要方面而言,上述的帳項均真實與公 平地反映貴公司及集團於一九九四年十二月三十一 日的財政狀況,及貴集團截至該日止年度的溢利和 現金流量,並已按照《公司條例》適當編制。

畢馬域會計師行

執業會計師

香港,一九九五年三月二十二日

Auditors' Report to the Shareholders of Hong Kong Ferry (Holdings) Company Limited (Incorporated in Hong Kong with limited liability)

We have audited the accounts on pages 21 to 38 which have been prepared in accordance with accounting principles generally accepted in Hong Kong.

Respective Responsibilities of Directors and Auditors

The Companies Ordinance requires the directors to prepare accounts which give a true and fair view. In preparing accounts which give a true and fair view it is fundamental that appropriate accounting policies are selected and applied consistently, that judgements and estimates are made which are prudent and reasonable and that the reasons for any significant departure from applicable accounting standards are stated.

It is our responsibility to form an independent opinion, based on our audit, on those accounts and to report our opinion to you.

Basis of Opinion

We conducted our audit in accordance with Statements of Auditing Standards issued by the Hong Kong Society of Accountants. An audit includes examination, on a test basis, of evidence relevant to the amounts and disclosures in the accounts. It also includes an assessment of the significant estimates and judgements made by the directors in the preparation of the accounts, and of whether the accounting policies are appropriate to the Company's and the Group's circumstances, consistently applied and adequately disclosed.

We planned and performed our audit so as to obtain all the information and explanations which we considered necessary in order to provide us with sufficient evidence to give reasonable assurance as to whether the accounts are free from material misstatement. In forming our opinion we also evaluated the overall adequacy of the presentation of information in the accounts. We believe that our audit provides a reasonable basis for our opinion.

Opinion

In our opinion, the accounts give a true and fair view, in all material respects, of the state of the Company's and the Group's affairs as at 31 December 1994 and of the Group's profit and cash flows for the year then ended and have been properly prepared in accordance with the

the Companies Ordinance.

KPMG PEAT MARWICK

Certified Public Accountants

Hong Kong, 22 March 1995

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