2016 — Page 105

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

11

OTHER COMPREHENSIVE INCOME

Components of other comprehensive income, including reclassification adjustments

2016

HK$'000

2015

HK$'000

649

(1,698)

Remeasurement of employee retirement benefits liabilities

Available-for-sale securities

Changes in fair value recognised during the year

2,467

(145,741)

Reclassification adjustments for amounts transferred to profit or loss:

- profit on disposal

(19,877)

(33,254)

- impairment losses

46,281

51,992

Net movement in the securities revaluation reserve during the year

recognised in other comprehensive income

28,871

(127,003)

Other comprehensive income

29,520

(128,701)

Tax effect of the above components of other comprehensive income is HK$Nil.

12

EARNINGS PER SHARE

The calculation of basic earnings per share is based on the profit attributable to ordinary equity shareholders of the Company of HK$236,678,000 (2015: HK$192,915,000) represented by the profit from continuing operations of HK$244,561,000 (2015: HK$202,422,000) and the loss from discontinued operation of HK$7,883,000 (2015: HK$9,507,000) and 356,273,883 (2015: 356,273,883) ordinary shares in issue during the year.

There were no dilutive potential ordinary shares in existence during the years 2016 and 2015, therefore diluted earnings per share are the same as basic earnings per share for both years.

Hong Kong Ferry (Holdings) Company Limited

Annual Report 2016 103

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