6. TAXATION
(a) Taxation in the consolidated profit and loss account represents:
(b) Taxation in the consolidated balance sheet represents:
(c) Taxation in the company's balance sheet represents:
The profit attributable to shareholders includes a loss of $63,000 (1997: a profit of $226,000) which has been dealt with in the accounts of the company.
The amount of the final dividend proposed is calculated with reference to the number of shares in issue at the date of approval of the accounts.
The dividends for the year ended 31 March 1998 have been charged to the contributed surplus (note 18).
The calculation of earnings per share is based on the profit attributable to shareholders of $5,065,000 (1997: $13,634,000) and the weighted average number of shares in issue during the year of 642,732,968 (1997: 607,300,736) shares.
(b) Net book value of land and buildings comprises:
(c) The gross amount of fixed assets of the group held for use in operating leases at 31 March 1998 was $10,061,000 (1997: $7,401,000) and the related accumulated depreciation was $1,031,000 (1997: $664,000).
(d) The net book value of fixed assets of the group includes an amount of land and buildings of $1,981,000 (1997: $2,118,000) held as security for bank loans.
Details of the company's principal subsidiaries at 31 March 1998 are set out on pages 36 to 38.
Details of the group's principal associated companies are as follows:
# Equity joint ventures registered under the laws of the People's Republic of China as Sino-foreign Joint Equity Enterprises.
7. PROFIT ATTRIBUTABLE TO SHAREHOLDERS
8. DIVIDENDS
9. EARNINGS PER SHARE
10. FIXED ASSETS
11. INVESTMENTS IN SUBSIDIARIES
12. INTEREST IN ASSOCIATED COMPANIES
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