1996 — Page 43

:

帳項附註

Notes on the Accounts

1

主要會計政策(續)

(j)

遞延稅項

遞延稅項乃根據會計及稅務制度就收入 與支出之不同處理下所產生的重大差 之稅務影響,以負債法按現行稅率撥

備,惟撥備只限於在可見將來可能實現

之負債或資產。

1

Principal accounting policies (continued)

(j) Deferred taxation

-

HKF

Deferred taxation is calculated under the liability

method in respect of the taxation effect arising from all material timing differences between the accounting and

tax treatment of income and expenditure, which are

expected with reasonable probability to crystallise in the

foreseeable future.

除非可合理確定日後遞延稅益可獲實

現,否則將不予確認。

Future deferred tax benefits are not recognised unless

their realisation is assured beyond reasonable doubt.

(k) 營業租賃

(k)

Operating leases

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

集團營業額包括銷售及為第三者服務的總收

益,分析如下:

Payments under operating leases are charged to the

profit and loss account on a straight line basis over the

periods of the respective leases.

2

Turnover

Group turnover represents gross income from sales and

services provided to third parties, analysed as follows:-

一九九六年

一九九五年

1996

1995

港幣千元

港幣千元

HK$'000

HK$'000

小輪及有關服務

Ferry operations and

related business

744,393

609,461

貿易及服務性業務

Trading and services

283,118

315,879

地產投資

Property investment

137,231

138,037

旅遊及其他

Travel and others

114,933

109,539

3

特殊項目

一九九五年之特殊項目乃指應香港政府要

求,將本集團位於大角咀之船廠遷往青衣北

之船廠及西九龍填海區之緊急維修站,以協 助西九龍填海項目而產生之淨盈餘。

3

Exceptional item

41

1,279,675

1,172,916

Exceptional item in 1995 represented the net surplus arising

from the relocation of the Group's shipyard site at Tai Kok

Tsui to a new shipyard site at North Tsing Yi and an emergency repair depot at West Kowloon Reclamation Area

requested by the Hong Kong Government to facilitate the West

Kowloon Reclamation Project.