Investor Presentaiton
Abbreviations
Example of abbreviation
Sources
used
CO
S380(2)(a)
C(DR)R.7
C(DIBD)R
C(AS(PB))R
Hong Kong Companies Ordinance (Cap. 622)
Paragraph 2(a) of Section 380 of the Hong Kong Companies Ordinance (Cap. 622)
Section 7 of Companies (Directors' Report) Regulation (Cap. 622D)
Companies (Disclosure of Information about Benefits of Directors) Regulation (Cap. 622G)
Companies (Accounting Standards (Prescribed Body)) Regulation (Cap. 622C)
Sch 5
Schedule 5 to the Hong Kong Companies Ordinance (Cap. 622)
HKICPA
Hong Kong Institute of Certified Public Accountants
HKFRS
HKAS
HKAS 1.138(a)
HK (IFRIC)
HK (SIC)
HK (INT)
PS 2.88F
HKSA
HKSA 700.17(a)
Hong Kong Financial Reporting Standard
Hong Kong Accounting Standard
Paragraph 138(a) of Hong Kong Accounting Standard 1
HK (IFRIC) Interpretation
HK (SIC) Interpretation
HK Interpretation
Paragraph 88F of HKFRS Practice Statement 2
Hong Kong Standard on Auditing
Paragraph 17(a) of Hong Kong Standard on Auditing 700
PNote 600.1(22)
Paragraph 22 of Practice Note 600.1 issued by the HKICPA
IASB
SEHK
MBLRS
International Accounting Standards Board
The Stock Exchange of Hong Kong Limited
Main Board Listing Rules of the SEHK
A16(2)
Paragraph 2 of Appendix 16 to the MBLRS
R17.07(1)
Paragraph 1 of Rule 17.07 of the MBLRS
PN5(3.2)
CP
GAAP
Paragraph 3.2 of Practice Note 5 of the MBLRs
Current common practice in Hong Kong or recommended by KPMG (but not specifically required
or recommended in any of the various guidelines or standards)
Generally accepted accounting principles
1
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