1997 — Page 61

帳項附註

Notes on the Accounts

18 儲備金(續)

(a)

當政府於一九九五年提供予本集團位於青衣 北之若干新船廠資產時,該等資產及其相關

之利益已錄於香港船廠有限公司(本公司之全

資附屬公司)之帳項內。在一九九七年獲得法

律意見,証實其資產擁有權應屬本公司所

有,因此本公司就該等資產之重訂入帳作出

前期調整,其調整數額如下:一

18

Reserves (continued)

(a)

HKF

When certain new shipyard assets at North Tsing Yi were provided to the Group by the Hong Kong Government in

1995, those assets and the related gain were recorded in the accounts of The Hong Kong Shipyard Limited, the wholly-owned subsidiary that operate those assets.

Following receipt of legal opinion in 1997 to the effect

that it is the Company who has legal title to those assets, the Company has made a prior year adjustment by

reinstating those assets in the books of the Company.

The amount of the adjustment is made up as follows:

港幣千元

HK$'000

政府提供資產之價值

Value of assets provided by the Government

250,650

減:公司支付款項

一九九五及一九九六年

該資產之累積折舊

Less Amount paid by the Company Aggregate depreciation

(10,530)

on such assets for 1995 and 1996

(22,103)

218,017

。

以上調整對本集團之綜合帳目並無重大影

響。

The above adjustment has no material effect on the

consolidated accounts of the Group.

(b)

於一九九七年十二月三十一日,本公司可供

派發之儲備金為港幣992,069,000元(一九九

六年:重訂為港幣935,468,000元)。本公司

之投資及其他物業重估儲備金均不可分派。

(b)

The distributable reserves of the Company at 31

December 1997 amounted to HK$992,069,000(1996:

HK$935,468,000 as restated). The Company's

investment and other property revaluation reserves are

not distributable.

59