| 1. |
The comparative
figures for 2002 have been restated pursuant to
the adoption of the revised Statement of Standard
Accounting Practice 12 "Income Taxes"
in 2003. Figures for the years prior to 2002 have
not been adjusted as it is not practicable to do
so.
|
| 2. |
The comparative
figures for 2000 have been restated pursuant to
changes in accounting standards adopted by the Group
in 2001.
|
3.
|
The diluted
earnings per share for the years ended 31 December
2004, 2003, 2002 and 2001 have not been presented
as they are not materially different from the corresponding
basic earnings per share. The diluted loss per share
for 2000 is not shown because the potential ordinary
shares would decrease the loss per share and would
be regarded as anti-dilutive.
|
| 4. |
The basic earnings (loss)
per share for the years ended 31 December 2001 and
2000 have been adjusted due to the consolidation
of every 10 shares with a par value of HK$0.10 each
into 1 share with a par value of HK$1.00 effected
on 29 November 2002. |
