23 Dividends

 2018  2017 
HK cents
per share
US cents
per share
US$'000HK cents
per share
US cents
per share
US$'000
Interim dividend2.50.314,315- - -
Proposed final dividend3.70.522,018 - - -
6.20.836,333 - - -
Interim dividend paid during the year2.50.314,315 - - -

The proposed final dividend is subject to the approval of the shareholders at the Annual General Meeting on 17 April 2019.

Accounting policy

Dividend distributions to the Company’s shareholders are recognised as liabilities in the Group’s financial statements in the period in which the dividends are approved by the Company’s shareholders or Directors, where appropriate.

The dividend declared after the year end is not reflected as a dividend payable in the financial statements of that year, but will be reflected as an appropriation of retained profits for the following year.

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23 Dividends

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