1995 — Page 36

6. 稅項 (續)

6 Taxation (continued)

(b) Taxation in the balance sheets represents:-

(b)

資產負債表內列報稅項是指:

HKF

集團

公司

Group

Company

一九九五年

1995

一九九四年 1994

一九九五年 1995

一九九四年

港幣千元

HK$'000

港幣千元 HK$'000

港幣千元 HK$'000

1994

港幣千元

HK$:000

本年度香港利得稅準備

Provision for Hong Kong profits

tax for the year

24,138

29,272

20,450

16,075

預繳利得稅

Provisional profits tax paid

(14,512)

(14,411)

(12,214)

(5,832)

9,626

14,861

8,236

10,243

以往年度利得稅準備結餘

Balance of profits tax provision

relating to prior years

5,727

6,086

5,676

5,676

15,353

20,947

13,912

15.919

(C)

綜合資產負債表內的可收回稅項是指一附 屬公司多繳的利得稅預繳。

(c) Tax recoverable in the consolidated balance sheet represents

provisional profits tax overpaid by a subsidiary.

7.

除稅後溢利

。

集團除稅後溢利包括在公司帳項內列報的溢利港 幣234,748,000元(一九九四年:港幣180,897,000 元)。

7 Profit after taxation

The Group profit after taxation includes an amount of

HK$234,748,000 (1994: HK$180,897,000) which has been dealt

with in the accounts of the Company.

8 股息

8 Dividends

公司

Company

一九九五年 1995

一九九四年

港幣千元

HK$'000

1994

港幣千元

HK$'000

已派中期股息每股八仙

(一九九四年:每股八仙) 擬派末期股息每股二角九仙

Interim dividend paid of 8 cents per share

(1994: 8 cents)

28,502

19,000

(一九九四年:每股二角九仙) 一九九三年末期股息撥備不足

Proposed final dividend of 29 cents per share

(1994:29 cents)

103,317

103,316

Underprovision of 1993 final dividend

3,583

131,819

125,899

9

每股盈利

每股盈利是按本年度盈利港幣355,757,000元(一 九九四年:港幣130,172,000元)及年內已發行股 份之加權平均數356,264,774股普通股(一九九四 年:275,767,425股)而計算。

全面行使附註十八所述的尚未行使認股權證的認 購權將不會嚴重攤薄每股盈利。

9 Earnings per share

The calculation of earnings per share is based on earnings of HK$355,757,000 (1994: HK$130,172,000) and the weighted

average of 356,264,774 (1994: 275,767,425) ordinary shares in issue during the year.

Full exercise of the subscription rights of outstanding warrants as set out in note 18 would not result in a material dilution of the earnings per share.

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