1995 — Page 42

帳項附註 Notes on the Accounts

HKF

17. 遞延稅項

17

(a) 本集團的遞延稅項主要部份包括下列各

項:

(a)

Deferred taxation

Major components of deferred tax of the Group are set

out below: -

一九九五年

一九九四年

1995

1994

已提撥 準備

未提撥 準備或

已提撥 準備

未提撥

準備或

(b)

18

股本

Provided 港幣千元

HK$'000

有負債

Potential

liabilities

unprovided

港幣千元 HK$'000

多於有關折舊的

折舊免稅額

Depreciation allowances in

稅務虧損的未來利益 其他

excess of related depreciation Future benefit of tax losses Others

20,950

66,350

(17,100)

(20,650)

(850)

(1,050)

3,000

44,650

由於在可見將來預期主要與折舊免稅額有 關的累積繳稅時差不會變現,故本公司並 沒有為遞延稅項提撥準備。於一九九五年 十二月三十一日本公司未有提撥的或有負 債為港幣40,100,000元。(一九九四年:港 幣60,600,000元)

18

Provided

港幣千元 HK$'000

有負債

Potential

liabilities

unprovided

港幣千元

HK$'000

82,950

(19,950)

(1,650)

61,350

(b)

No provision for deferred tax of the Company 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 Company as at 31 December 1995 are HK$40.1 million (1994:HK$60.6 million).

Share capital

股份數目

Number of shares

面值 Nominal value

一九九五年 1995

一九九四年

1994

一九九五年 1995

一九九四年

1994

港幣千元

港幣千元

HK$'000

HK$'000

法定股本:

Authorised:

每股面值港幣一元的普通股 Ordinary shares of HK$1 each

550,000,000 550,000,000

550,000

550,000

已發行及繳足股本:

Issued and fully paid:

每股面值港幣一元的普通股 Ordinary shares of HK$1 each

356,265,438 356,263,462

356,265

356,263

1996 Warrants

一九九六年認股權證

於一九九四年六月十七日,23,317,072份紅股認 股權證已按每持有十股獲發一份一九九六年認股 權證的比例發行予股東。該等一九九六年認股權 證持有人有權於一九九四年七月一日至一九九六 年六月三十日(包括首尾兩天)期間內以每股港幣 10.2元 (可予調整)之價格認購本公司的股份,總 數為港幣237,834,134元。由於一九九四年曾進行 供股,一九九六年認股權證的認購價已於一九九 四年九月十六日起調整為每股港幣9.35元。於結 算日,共有25,286,064份認股權證尚未行使,總 數為港幣236,424,698元。

On 17 June 1994, a bonus issue of 23,317,072 warrants was issued to shareholders in the ratio of one 1996 Warrants for every ten shares held. The 1996 Warrants entitle the holders to subscribe from 1 July 1994 to 30 June 1996 (both days inclusive) for shares of the Company at a price of HK$10.20 (subject to adjustment) per share, totalling HK$237,834,134. As a result of the rights issue in 1994, with effect from 16 September 1994, the 1996 Warrants subscription price was adjusted to HK$9.35 per share. At the balance sheet date, there were 25,286,064 warrants outstanding, totalling HK$236,424,698.

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