Hong kong accounting statement format

Property, plant and equipment

Investment property

invisible assets

Properties held for properties to be developed.

Investment in subsidiaries

Interests in jointly controlled entities are invested in joint ventures.

Equity of joint investment company

Securities investment (illiquid assets) Securities investment

Deferred tax deferred tax assets

Subtotal Subtotal

Current assets non-current assets

Inventory of property

Other inventory

Accounts receivable, deposits and prepayments, accounts receivable and other receivables

Receivable from holding company

Receivables from fellow subsidiaries

Accounts receivable from subsidiaries

Accounts receivable from JCE/ associates, and accounts receivable from joint ventures/associates.

Accounts receivable from affiliated companies

Receivable from minority shareholders

Accounts payable to shareholders

Securities investment (current assets) Securities investment

Prepaid tax

Bank deposit, pledged bank deposit (mortgage)

Bank balances, deposits and cash Bank balances and cash

Subtotal of current assets

Current liabilities Current liabilities

Accounts payable and other payables accounts payable and other receivables

Sales deposit received

Accounts payable to subsidiaries

Direct holding funds payable to holding company

Amounts due to subsidiaries

Due to JCE/ associates

Amounts due to affiliated companies

Accounts payable to shareholders

Payable to minority shareholders

Bank loans due within one year (within one year)

Other loans due within one year (within one year)

Income tax payable

Subtotal Subtotal

1.2

Second, the income statement

English Chinese

Turnover operating income

Business tax, main business tax and surcharge

Cost of sales and operating costs

Gross profit operating gross profit

other operating income

Interest income

Securities investment income

Fair value change of investment real estate Fair value profit of investment real estate.

Other operating expenses

Sales expenses operating expenses

Management cost

Securities investment reserve holds the fair value income of trading investment.

financial expenses

The share of the results of the jointly controlled entity shall explain the performance of the joint venture company.

taxation

Minority shareholders' rights and interests minority shareholders' profits and losses

This year's (profit) loss is pure this year.

2.3

Three. cash flow statements

English Chinese

Business activities: commercial activities

Pre-tax profit pre-tax operating profit

Adjust:-Adjust:-

The performance share of the jointly controlled entity shall indicate that * * * controls the performance of the company.

depreciate

Bad debt reserve, provision for doubtful debts.

Fair value change of investment real estate Fair value profit of investment real estate.

Fair value change of trading investment holds fair value profit of trading investment.

interest income

financial expenses

JCE goodwill impairment loss * * * Goodwill loss of the same holding company.

Impairment loss of goodwill caused by the increase in interests acquired by subsidiaries leads to impairment loss of goodwill.

Loss (gain) of property, plant and equipment arising from the sale of additional rights and interests of subsidiaries.

Loss from disposal of property, plant and equipment Loss (income) from trading investment.

Proceeds from disposal of jointly controlled entities: proceeds from sale of jointly controlled companies.

Reversal of trade payables Reversal of trade payables

Operating business and cash flow before changes in working capital.

The increase of property inventory and the decrease (increase) of property inventory.

Increase in other inventories Decrease (increase) in other inventories

Increase in trade and other receivables.

Decrease (increase) in the increase of investment held for trading

Trade and other accounts payable increase (decrease) trade and other accounts payable.

Increase (decrease) in sales deposit received

Cash generated from operating business