1995 — Page 35

帳項附註 Notes on the Accounts

5酬金 (緻)

(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 九四年:一位)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

5

Remuneration (continued)

(b)

Five highest paid employees

HKF

Of the five highest paid employees, 1 (1994:1) is a

director of the company whose remuneration is disclosed above. The emoluments of the remaining highest paid employees are as follows:-

一九九五年

1995

一九九四年

港幣千元

HK$'000

1994

港幣千元 HK$'000

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

4,393

3,989

669

479

5,062

4,468

按下列酬金級別劃分餘下

最高薪酬僱員的酬金:-

Emoluments of the remaining highest paid employees fall

within the following bands: -

港幣

港幣

HK$

HK$

無

-

1,000,000

Nil

1,000,001

1,500,000

1,000,001

6

稅項

(a)

綜合損益表內列報稅項是指:-

1,000,000

-

1,500,000

6

Taxation

(a)

一九九五年

1995

一九九四年

1994

僱員數目

僱員數目

Number of employees Number of employees

2

2

Taxation in the consolidated profit and loss account represents:-

一九九五年 1995

一九九四年

港幣千元

HK$'000

1994

港幣千元

HK$'000

29,272

本年度香港利得稅準備 以往年度準備少提

Provision for Hong Kong profits tax for the year Underprovision in respect of prior years

24,138

318

401

24,456

29,673

遞延稅項(附註十七)

Deferred taxation (Note 17)

3,000

27,456

29,673

香港利得稅準備乃根據截至一九九五年十 二月三十一日止年度估計應課稅溢利減往 年稅務虧損,按税率百分之十六點五(一九 九四年:百分之十六點五)而作出。

The provision for Hong Kong profits tax is based on an estimate of the assessable profits for the year ended 31 December 1995 less relief for available tax loss where applicable at 16.5% (1994:16.5%).

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帳項附註 Notes on the Accounts