costs sheet 中文意思是什麼
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In the year under review, the group adopted the new hkfrs below, which are relevant to its operations. hkfrs 3 business combinations hkfrs 5 non - current assets held for sale and discontinued operations hkas 1 presentation of financial statements hkas 2 inventories hkas 7 cash flow statements hkas 8 accounting policies, changes in accounting estimates and errors hkas 10 events after the balance sheet date hkas 12 income taxes hkas 14 segment reporting hkas 16 property, plant and equipment hkas 17 leases hkas 18 revenue hkas 19 employee benefits hkas 21 the effects of changes in foreign exchange rates hkas 23 borrowing costs hkas 24 related party disclosures hkas 27 consolidated and separate financial statements hkas 28 investments in associates hkas 32 financial instruments : disclosures and presentation hkas 33 earnings per share hkas 36 impairment of assets hkas 37 provisions, contingent liabilities and contingent assets hkas 39 financial instruments : recognition and measurement the adoption of the above new hkfrs has the following impact on the group s accounting policies : hkfrs 3 does not have any impact as the new standard does not affect the group
香港財務報告準則第3號業務合併香港財務報告準則第5號持作出售非流動資產及終止經營業務香港會計準則第1號財務報表之呈列香港會計準則第2號存貨香港會計準則第7號現金流量表香港會計準則第8號會計政策會計估計變動及誤差香港會計準則第10號結算日後事項香港會計準則第12號所得稅香港會計準則第14號分類報告香港會計準則第16號物業廠房及設備香港會計準則第17號租賃香港會計準則第18號收入香港會計準則第19號雇員福利香港會計準則第21號匯率變動之影響香港會計準則第23號借貸成本香港會計準則第24號有關連人士披露香港會計準則第27號綜合及獨立財務報表香港會計準則第28號聯營公司投資香港會計準則第32號金融工具：披露及呈列香港會計準則第33號每股盈利香港會計準則第36號資產減值香港會計準則第37號撥備或然負債及或然資產香港會計準則第39號金融工具：確認及計量采納以上新香港財務報告準則對本集團之會計政策造成下列影響： i香港財務報告準則第3號並無造成任何影響，皆因新準則並不影響本集團。 -
The group declared a final dividend of hk4. 5 cents per share. with conservative cash - flow management and stable administrative and finance costs, the group successfully strengthened its financial position with cash in hand of approximately hk 240 million as at balance sheet date september 30, 2005 : hk 222 million
由於集團審慎控制現金流控，及行政與財務支出，令集團于年度內進一步成功鞏固其財務狀況，於二零零六年三月三十一日集團手持現金約2 . 4億港元二零零五年九月三十日： 2 . 22億港元。 -
Article 6 as to a equity - settled share - based payment in return for employee services, if the right cannot be exercised until the vesting period comes to an end or until the prescribed performance conditions are met, then on each balance sheet date within the vesting period, the services obtained in the current period shall, based on the best estimate of the number of vested equity instruments, be included in the relevant costs or expenses and the capital reserves at the fair value of the equities instruments on the date of the grant
第六條完成等待期內的服務或達到規定業績條件才可行權的換取職工服務的以權益結算的股份支付，在等待期內的每個資產負債表日，應當以對可行權權益工具數量的最佳估計為基礎，按照權益工具授予日的公允價值，將當期取得的服務計入相關成本或費用和資本公積。 -
Article 12 as to a cash - settled share - based payment, if the right may not be exercised until the vesting period comes to an end or until the specified performance conditions are met, on each balance sheet date within the vesting period, the services obtained in the current period shall, based on the best estimate of the information about the exercisable right, be included in the relevant costs or expenses and the corresponding liabilities at the fair value of the liability undertaken by the enterprise
第十二條完成等待期內的服務或達到規定業績條件以後才可行權的以現金結算的股份支付，在等待期內的每個資產負債表日，應當以對可行權情況的最佳估計為基礎，按照企業承擔負債的公允價值金額，將當期取得的服務計入成本或費用和相應的負債。 -
To compare resource costs, display the resource sheet view
為了比較資源成本，請打開「資源圖表」視圖。 -
Were updated to include the disclosure of balance sheet information. the disclosure of credit risk weighted amounts and replacement costs of contingent liabilities and commitments, exchange rate contracts, interest rate contracts and other derivatives was also introduced
，把資產負債表資料納入須予披露的范圍內，並新增了有關披露或然負債及承擔、外匯合約、利率合約及其他衍生工具的信貸風險加權額及重置成本額的規定。 -
And off - balance sheet exposures including guarantees, letters of credit issued on behalf of the chinese entities by authorised institutions, and replacement costs of foreign exchange and derivatives contracts amounted to
截至年月底，在資產負債表內的貸款額為，億港元，而在資產負債表外的貸款額包括擔保書認可機構代中資機構發出的信用證，以及外匯和衍生工具合約的重置成本為億港元。 -
And off - balance sheet exposure including guarantees, letters of credit issued on behalf of the chinese entities by authorised institutions, and replacement costs of foreign exchange and derivatives contracts amounted to
截至年月底，在資產負債表內的貸款額為，億港元，而在資產負債表外的貸款額包括認可機構代中資機構發出的擔保書與信用證等，以及外匯和衍生工具合約的重置成本為億港元。 -
At end - march 1999, on - balance sheet exposures amounted to hk 255. 1 bn and off - balance sheet exposures including guarantees, letters of credit issued on behalf of the chinese entities by authorised institutions, and replacement costs of foreign exchange and derivatives contracts amounted to hk 25. 3 bn
截至年月底，在資產負債表內的貸款額為，億港元，而在資產負債表外的貸款額包括擔保書認可機構代中資機構發出的信用證，以及外匯和衍生工具合約的重置成本為億港元。 -
At end - december 1999, on - balance sheet exposure amounted to hk 207. 1 bn and off - balance sheet exposure including guarantees, letters of credit issued on behalf of the chinese entities by authorised institutions, and replacement costs of foreign exchange and derivatives contracts amounted to hk 26. 5 bn
截至年月底，在資產負債表內的貸款額為，億港元，而在資產負債表外的貸款額包括認可機構代中資機構發出的擔保書與信用證等，以及外匯和衍生工具合約的重置成本為億港元。 -
Of the end - december total, on - balance sheet exposures amounted to hk 267. 5 bn and off - balance sheet exposures including guarantees, letters of credit issued on behalf of the chinese entities by authorized institutions, and replacement costs of foreign exchange and derivatives contracts amounted to hk 30. 0 bn
在截至月底的貸款總額中，在資產負債表內的貸款額為，億港元，而在資產負債表外的貸款額包括擔保書認可機構代中資機構發出的信用證，以及外匯和衍生工具合約的重置成本為億港元。
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