1964_SECURITIES_(ACCOUNTS_AND_AUDIT)_REGULATIONS — Page 3

HK Historical Laws 香港歷史法例 All AI Reviewed

1986 Ed.] Securities (Accounts and Audit) Regulations [CAP. 333

B3

[Subsidiary]

Current Year

Last Year

EXPENSES

Directors' emoluments---

(a) fees

(b) other emoluments

Salaries and allowances (excluding, in the case of sole proprietorships or partnerships, salaries of proprietor or partners)

Interest to-

(a) clients

(b) banks and deposit-taking companies

(c) others

Commission

Rent and rates

Audit fee

Professional fees

Bad and doubtful debts

Depreciation or amortization

Other expenses (supply details)

NET PROFIT (LOSS) FOR THE YEAR

TAXATION

NET PROFIT (LOSS) FOR THE YEAR

AFTER TAXATION

BALANCE BROUGHT FORWARD

PROFIT AVAILABLE FOR DISTRIBUTION

Proposed dividend

To be completed in the case of sole proprietorships or partnerships

Proprietor's or partners' salaries

Share of profits (losses)

BALANCE CARRIED FORWARD

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1986 Ed.] Securities (Accounts and Audit) Regulations [CAP. 333 B3 [Subsidiary] Current Year Last Year EXPENSES Directors' emoluments--- (a) fees (b) other emoluments Salaries and allowances (excluding, in the case of sole proprietorships or partnerships, salaries of proprietor or partners) Interest to- (a) clients (b) banks and deposit-taking companies (c) others Commission Rent and rates Audit fee Professional fees Bad and doubtful debts Depreciation or amortization Other expenses (supply details) NET PROFIT (LOSS) FOR THE YEAR TAXATION NET PROFIT (LOSS) FOR THE YEAR AFTER TAXATION BALANCE BROUGHT FORWARD PROFIT AVAILABLE FOR DISTRIBUTION Proposed dividend To be completed in the case of sole proprietorships or partnerships Proprietor's or partners' salaries Share of profits (losses) BALANCE CARRIED FORWARD
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1986 Ed.] Securities (Accounts and Audit) Regulations [CAP. 333 B3 [Subsidiary] Current Year Last Year EXPENSES Directors' emoluments--- (a) fees (b) other emoluments Salaries and allowances (excluding, in the case of sole proprietorships or partner- ships, salaries of proprietor or partners) Interest to- (a) clients (b) banks and deposit-taking companies (e) others Commission Rent and rates Audit fee Professional fees Bad and doubtful debts Depreciation or amortization Other expenses (supply details) NET PROFIT (LOSS) FOR THE YEAR TAXATION NET PROFIT (LOSS) FOR THE YEAR AFTER TAXATION BALANCE BROUGHT FORWARD PROFIT AVAILABLE FOR DISTRIBUTION Proposed dividend To be completed in the case of sole proprietor- ships or partnerships Proprietor's or partners' salaries Share of profits (losses) BALANCE CARRIED FORWARD
2026-05-05 11:26:08 · Baseline
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1986 Ed.] Securities (Accounts and Audit) Regulations [CAP. 333

B3

[Subsidiary]

Current Year

Last Year

EXPENSES

Directors' emoluments---

(a) fees

(b) other emoluments

Salaries and allowances (excluding, in the case of sole proprietorships or partner- ships, salaries of proprietor or partners)

Interest to-

(a) clients

(b) banks and deposit-taking companies

(e) others

Commission

Rent and rates

Audit fee

Professional fees

Bad and doubtful debts

Depreciation or amortization

Other expenses (supply details)

NET PROFIT (LOSS) FOR THE YEAR

TAXATION

NET PROFIT (LOSS) FOR THE YEAR

AFTER TAXATION

BALANCE BROUGHT FORWARD

PROFIT AVAILABLE FOR DISTRIBUTION

Proposed dividend

To be completed in the case of sole proprietor-

ships or partnerships

Proprietor's or partners' salaries

Share of profits (losses)

BALANCE CARRIED FORWARD

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