1995 — Page 33

帳項附註 Notes on the Accounts

1 主要會計政策(續)

(k)

營業租賃

營業租賃的款項按個別租賃項目的年期以 直線法計入損益表內。

2.

營業額

2

集團營業額包括銷售及為第三者服務的總收益分 析如下:

小輪及有關業務

貿易及服務業務

地產投資

旅遊及其他業務

HKF

Principal accounting policies (continued)

1

(k)

Operating leases

Payments under operating leases are charged to the profit and loss account on a straight line basis over the periods of the respective leases.

Turnover

Group turnover represents gross income from sales and

services provided to third parties, analysed as follows:

1995

一九九四年

1994

港幣千元

一九九五年

港幣千元

HK$'000

HK$'000

Ferry operations and related

business

609,461

567,989

Trading and services

315,879

315,048

Property investment

138,037

139,363

Travel and others

109,539

102,328

1,172,916

1,124,728

3.

特殊項目

特殊項目是指本集團應香港政府要求,將集團船 廠由大角咀(「舊址」)搬遷至北青衣新船廠及西九 龍填海區緊急維修中心(「新址」)所得的淨盈餘, 上述搬遷是為方便進行西九龍填海工程。由於遷 往新址,舊址的固定資產,包括土木結構及有關 的船廠設備已被撇銷,而新的固定資產則由政府 重新提供於新址以作補償。淨盈餘計算如下:-

3 Exceptional item

Exceptional item represents the net surplus arising from the relocation of the Group's shipyard site at Tai Kok Tsui (“old site") to a new shipyard site at North Tsing Yi and an emergency repair depot at West Kowloon Reclamation Area ("new sites") requested by the Hong Kong Government to facilitate the West Kowloon Reclamation Project. As a result of the relocation, fixed assets at the old site including a civil structure and related shipyard facilities were written off and new fixed assets were reprovided by the Government at the new sites as compensation. The net surplus is arrived at as follows:-

港幣千元

HK$'000

政府於新址重新提供以作補償之固定資產成本

舊址固定資產的帳面淨值撇銷

Cost of fixed assets reprovided by the

Government at the new sites as compensation

294,093

Net book value of fixed assets at the old site

written off

(15,894)

其他有關費用撤銷

Other associated expenses written off

(11,651)

266,548

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