adjusted loss 中文意思是什麼

2 this insurance covers general average and salvage charge, adjusted, or determined according to the contract of affreightment and / or the governing law and practice, incurred to avoid or in connection with the avoidance of loss from a risk covered under these clause

2本保險承保為避免或與避免根據本保險條款承保的風險有關的損失，按照運輸合同及/或管轄法律和慣例理算或確定的共同海損和救助費用。

2 this insurance covers general average and salvage charges, adjusted or determined according to the contract of affreightment and / or the governing law and practice, incurred to avoid or in connection with the avoidance of loss from any cause except those exclused in clauses 4, 5, 6 and 7 or elsewhere in this insurance

本保險承保根據水上貨物合同，管轄法律和慣例理算或確定的共同海損和救助費用，其產生是為了避免任何原因造成的損失，或與此目的有關，但本保險第4 ， 5 ， 6和7條或其他除外規定除外。

An analysis of the group s turnover and other revenue is as follows : 2005 2004 hk 000 hk 000 provision of it services 50, 217 15, 342 provision of supply chain solutions 31, 601 10, 892 sales of packaged software products and related services 872 2, 422 system integration - 8, 762 others - 5, 822 - - turnover 82, 690 43, 240 interest income 12 - - - total revenue 82, 702 43, 240 3. profit from operations 2005 2004 hk 000 hk 000 profit attributable to coninuing operations 1, 985 1, 982 discontinued operations 9, 824 9, 628 - - 11, 809 11, 610 4. earning per share the calculation of basic earnings per share for the year is based on the following data : 2005 2004 hk 000 hk 000 earnings profit for the year used in the calculation of basic earnings per share 12, 035 11, 841 shares restated weighted average number of shares in issue for the purpose of calculation of basic earnings per share 421, 208, 703 291, 764, 706 the company completed a rights issue exercise in may 2005 on the basis of one rights share for every one ordinary share held at an issue price of hk 0. 02 per rights share. accordingly, the comparative figures was re - calculated based on the adjusted weighted average number of 291, 764, 706 shares to reflect the effect of the rights issue to the loss per share for the year ended 31st december 2004. 5. final dividend the board does not recommend the payment of a final dividend for the year ended 31st december 2005 2004 : nil

本集團之營業額及其他收益分析如下：二零零五年二零零四年千港元千港元提供資訊科技服務50 ， 217 15 ， 342提供供應鏈解決方案31 ， 601 10 ， 892出售套裝軟體產品及相關服務872 2 ， 422系統集成- 8 ， 762其他- 5 ， 822 -營業額82 ， 690 43 ， 240利息收入12 -總收益82 ， 702 43 ， 240 3 .營業盈利虧損二零零五年二零零四年千港元千港元業務應占盈利虧損持續經營業務1 ， 985 1 ， 982終止經營業務9 ， 824 9 ， 628 - 11 ， 809 11 ， 610 4 .每股盈利虧損年內每股基本盈利虧損乃按以下數據計算：二零零五年二零零四年千港元千港元盈利虧損用於計算每股基本盈利虧損之年度溢利虧損12 ， 035 11 ， 841經重列股份用於計算每股基本盈利虧損之已發行股份加權平均數421 ， 208 ， 703 291 ， 764 ， 706本公司於二零零五年五月完成一項供股，基準為每持有一股普通股獲發一股供股股份，每股供股股份之發行價為0 . 02港元。

The gain or loss of the hedged item resulting from the hedged risk shall be recorded in the profits and losses of the current period and the book value of the hedged item shall be adjusted at the same time

（二）被套期項目因被套期風險形成的利得或損失應當計入當期損益，同時調整被套期項目的賬面價值。

2 this insurance covers general average and salvage charges, adjusted or determined according to the contract of affreightment and / or the governing law and practice, incurred to avoid or in connection with the avoidance of loss from any cause except those excluded in clause4, 5, 6 and 7 or elsewhere in this insurance

本保險承保根據貨運合同及/或管轄的法律和慣例理算或確定的，為避免或與避免任何原因造成的有關引起共同海損和救助費用的損失，但第4 ， 5 ， 6和7條或本保險其他條文的除外條款除外。

The allocation of assessable profits or adjusted loss among partners should be entered in box 2. 2

業務如有利潤的話，本局會發出利得稅繳稅通知書。

Article 16 after the loss of asset impairment has been recognized, the depreciation or amortization expenses of the impaired asset shall be adjusted accordingly in the future periods so as to amortize the post - adjustment carrying value of the asset systematically ( deducting the expected net salvage value ) within the residual service life of the asset

第十六條資產減值損失確認后，減值資產的折舊或者攤銷費用應當在未來期間作相應調整，以使該資產在剩餘使用壽命內，系統地分攤調整后的資產賬面價值（扣除預計凈殘值） 。

( var ), and then measures capital at risk ( car ) which is used to resist the whole unexpected loss of the bank on the base of var of all risks, and correlates risk with income to calculate the risk adjusted return on capital ( raroc ) to evaluate the outstanding of banks

對所有風險採用統一的量化標準? ?受險價值var ，然後以所有風險的var值為根據測量用以抵禦銀行整體意外損失的風險資本car ，並把風險和收益聯系起來計算資本的風險調整收益率raroc來衡量銀行的經營業績。

General average shall be adjusted as regards both loss and contribution upon the basis of values at the time and place when and where the adventure ends

共同海損損失和分攤的理算，應以航程終止的時間和地點的價值為基礎。

No. negative signs or brackets are not required in box 2. 2, but the total should match the adjusted loss reported in box 1. 2

你無須在第2 . 2欄內加上負號（ ? ）或括號。不過，總額應與第1

No. negative signs or brackets are not required in box 1. 2, but the total should match the adjusted loss reported in box 1. 2 of bir 52

不過，總額應與bir表格第52號第1 . 2欄內所申報的經調整的虧損相符。

A tax computation with supporting schedules showing how the amount of assessable profits or adjusted loss has been arrived at

說明如何算出應評稅利潤或經調整的虧損的計算表與有關附表

A tax computation with supporting schedules showing how the amount of assessable profits ( or adjusted loss ) has been arrived at ; and

說明如何算出應評稅利潤（或經調整的虧損）的計算表與有關附表；以及

Current year adjusted loss of all your business

所有業務在本年度內經調整后的業務虧損

Assessable profits or adjusted loss the assessable profits or adjusted loss must be the figure

填報的應評稅利潤或經調整的虧損數額必須是

Offshore profits excluded from the assessable profits or adjusted loss stated in box 1 in bir 51 52

未被納入第1欄所述應評稅利潤或經調整的虧損的海外利潤

Similarly, each partner should have a share of loss if the business has overall adjusted loss

同樣地，如該業務整體上有經調整的虧損，每名合人均應分配虧損。

The allocation of assessable profits or adjusted loss among partners should be entered in box 1. 2 in ir 52s

須在ir表格第52s號第1 . 2欄填報所佔應評稅利潤經調整的虧損。

If the partnership has made an adjusted loss for the year, should i put a negative sign in the last column of box 1. 2

如該合業務于該年度有經調整的虧損，我們應否在第1 . 2欄最後一項加上負號？

If the partnership has made an adjusted loss for the year, should we put a negative sign in the last column of box 2. 2

如該合業務于該年度有經調整的虧損，我們應否在第2 . 2欄最後一項加上負號（ ? ） ？