Consolidated Profit And Loss Account Page 22

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NOTES TO THE ACCOUNTS
d)
Five highest paid employees
Set out below are analyses of the emoluments (excluding amounts paid or payable by way of
commissions on sales generated by the employees concerned) for the year ended 31 March 2005 of two
employees (2004: four) of the Group who, not being Directors of the Company, are among the top five
highest paid individuals (including persons who held the office of Directors of the Company at any time
during the year as well as other employees of the Group) employed by the Group.
(i)
Aggregate emoluments
2005
2004
HK$ Million
HK$ Million
Basic salaries, housing allowances, other allowances
and benefits in kind
2.6
5.6
Deemed profit on share option exercise
Pension scheme contributions
0.1
0.2
Discretionary bonuses and/or performance-related bonuses
1.1
1.2
Compensation for loss of office
Inducement for joining the Group
3.8
7.0
(ii) Bandings
2005
2004
Bands (in HK$)
Number
Number
$1,500,001 – $2,000,000
1
3
$2,000,001 – $2,500,000
1
1
2
4
54
Wheelock and Company Limited Annual Report 2004/05

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