1994 — Page 34

9 固定資產(續)

帳項附註

Notes on the Accounts

9

Fixed assets (continued)

(ii) 投資物業位於香港以長期租約持有,包括先 前由大角咀船廠佔用之土地。年內該船廠遷 出(附註十二)。該土地用作發展投資的目 的,並由簡福飴測量行於一九九四年十二月 三十一日根據公開市值而作出重估。

(iii) 酒店物業是位於香港以長期租約持有及由簡 福飴測量行於一九九四年十二月三十一日根 據公開市值而作出重估。

(iv)投資及其他物業重估盈餘不需計算遞延稅 項,因此等資產以帳面價值出售屬資本增值 並不需繳付利得稅。

(v) 租用土地及樓宇位於香港及包括下列各項:-

(ii) Properties held for development are held in Hong Kong on long term leases and comprises the land previously occupied by the shipyard at Tai Kok Tsui. During the year, the shipyard was relocated (note 12). The land is being held for development for investment purposes and has been revalued by Knight, Frank, Kan & Baillieu at 31 December 1994 on an open market value basis.

(iii) Hotel property is held in Hong Kong on a long term lease and has been revalued by Knight, Frank, Kan & Baillieu at 31 December 1994 on an open market value basis.

(iv) The revaluation surplus arising on the valuation of investment and other properties are not subject to deferred taxation as the disposal of these assets at their carrying value would result in capital gains which are not subject to any tax liability.

(v) Leasehold land and buildings is held in Hong Kong

and comprises the following:-

集團

公司

Group

Company

一九九四年 一九九三年

一九九四年

一九九三年

1994 港幣千元

1993

1994

港幣千元

港幣千元

HK$'000

HK$'000

HK$'000

1993

港幣千元 HK$'000

長期租約土地 中期租約土地 短期租約土地

Long term leasehold land

Medium term leasehold land

Short term leasehold land

9,801

25,521

15,720

282

289

282

289

68

88

68

88

10,151

25,898

350

16,097

樓宇

Buildings

37,129

47,426

14,773

14,776

47,280

73,324

15,123

30,873

10 建造中資產

10 Assets under construction

集團

公司

Group

Company

一九九四年

1994 港幣千元

一九九三年 1993

HK$'000

港幣千元 HK$'000

一九九四年

1994 港幣千元 HK$'000

一九九三年

1993

港幣千元

HK$'000

發展中物業

Property under development

一九九四年一月一日 增添

At 1 January 1994

12,539

4,473

Additions

33,056

12,539

10,711

4,473

一九九四年十二月

三十一日

At 31 December 1994

45,595

12,539

15,184

4,473

32