1994 — Page 31

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酬金(續)

帳項附註

Notes on the Accounts

(b) 五位薪酬最高僱員

本集團五位薪酬最高之人士中,一位(一九 九三年:兩位)為本公司董事,其酬金披露 如上。餘下最高薪酬僱員的酬金如下:一

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Remuneration (continued)

(b) Five highest paid employees

Of the five highest paid employees, 1 (1993:2) is a

director of the Company whose remuneration is

disclosed above. The emoluments of the remaining highest paid employees are as follows:-

一九九四年

1994

港幣千元

HK$'000

3,989

479

4,468

一九九三年

1993

港幣千元 HK$'000

2,747

232

2,979

薪金、津貼及實物利益 退休計劃供款

Salaries, allowances and benefits in kind

Contributions to retirement schemes

按下列酬金級別劃分餘下最高

薪酬僱員的酬金:-

Emoluments of remaining highest paid employees fall

within the following bands:-

無

- 1,000,000

Nil - 1,000,000

1,000,001 — 1,500,000

-

-

1,000,001 — 1,500,000

5 稅項

5 Taxation

香港 - 本公司

——附屬公司

Hong Kong - Company

- Subsidiary companies

一九九四年

1994

僱員數目

Number of employees

2

2

一九九三年

1993

僱員數目

Number of employees

集團

Group

一九九四年 1994

港幣千元

HK$'000

19,155

10,518

29,673

2

1

一九九三年

1993

港幣千元

HK$'000

11,812

9,116

20,928

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,按稅率百分之十六點五(一九九 三年:百分之十七點五)而作出。

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變現,故此沒有撥 出遞延稅項準備。集團在一九九四年十二月三十 一日未列入帳項內的潛在負債為港幣61,300,000 元(一九九三年:港幣 68,500,000元)。

6 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 港幣 180,897,076元之數額(一九九三年:港幣 123,332,654 ) •

Hong Kong profits tax has been provided at the rate of 16.5% (1993:17.5%) on the estimated assessable profits for the year less relief for available tax losses where applicable.

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 1994 are HK$61.3 million (1993: HK$68.5 million).

6 Profit after taxation

The Group's profit after taxation includes an amount of HK$180,897,076 (1993: HK$123,332,654) which has been dealt with in the accounts of the Company.

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