1964_SECURITIES_(ACCOUNTS_AND_AUDIT)_REGULATIONS — Page 5

HK Historical Laws 香港歷史法例 All AI Reviewed

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

B 5

[Subsidiary]

Current Year

Last Year

Cost

Depre-ciation

Balance

DEDUCT: CURRENT LIABILITIES

Amounts payable arising from ordinary course

of business of dealing in securities--

(a) clients

(b) brokers and dealers

Other amounts payable-

(a) secured

(b) unsecured

Loans from banks and deposit-taking

companies--

(a) secured

(b) unsecured

Other loans and advances-

(a) secured

(b) unsecured

Bank overdrafts-

(a) secured

(b) unsecured

Accrued expenses

Proposed dividends

Taxation

Other liabilities (supply details)

NET CURRENT ASSETS/(LIABILITIES)

TOTAL ASSETS

LONG-TERM LIABILITIES (supply details)

Representing

SHARE CAPITAL-Authorized

Issued and fully paid-up

CAPITAL RESERVES

OTHER RESERVES

To be completed in the case of sole proprietorships or partnerships.

CAPITAL ACCOUNT

CURRENT ACCOUNT

Show movements in these accounts during

the year.

In the case of partnerships, specify the balance in each account in respect of each partner and distinguish amounts arising from transactions in securities.

PROFIT AND LOSS ACCOUNT

(In the case of partnerships, the balance sheet must be signed by at least one general partner)

Notes 2 and/or 3.

Notes 2 and/or 3.

Notes 2 and/or 3.

Notes 2 and/or 3.

Notes 2 and/or 3.

Notes 2 and/or 3.

Page 5

Page 6

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茗 1986 Ed.] Securities (Accounts and Audit) Regulations [CAP. 333 B 5 [Subsidiary] Current Year Last Year Cost Depre-ciation Balance DEDUCT: CURRENT LIABILITIES Amounts payable arising from ordinary course of business of dealing in securities-- (a) clients (b) brokers and dealers Other amounts payable- (a) secured (b) unsecured Loans from banks and deposit-taking companies-- (a) secured (b) unsecured Other loans and advances- (a) secured (b) unsecured Bank overdrafts- (a) secured (b) unsecured Accrued expenses Proposed dividends Taxation Other liabilities (supply details) NET CURRENT ASSETS/(LIABILITIES) TOTAL ASSETS LONG-TERM LIABILITIES (supply details) Representing SHARE CAPITAL-Authorized Issued and fully paid-up CAPITAL RESERVES OTHER RESERVES To be completed in the case of sole proprietorships or partnerships. CAPITAL ACCOUNT CURRENT ACCOUNT Show movements in these accounts during the year. In the case of partnerships, specify the balance in each account in respect of each partner and distinguish amounts arising from transactions in securities. PROFIT AND LOSS ACCOUNT (In the case of partnerships, the balance sheet must be signed by at least one general partner) Notes 2 and/or 3. Notes 2 and/or 3. Notes 2 and/or 3. Notes 2 and/or 3. Notes 2 and/or 3. Notes 2 and/or 3. Page 5 Page 6
Baseline (Original)
茗 1986 Ed.] Securities (Accounts and Audit) Regulations [CAP. 333 B 5 [Subsidiary] Current Year Last Year Cost Depre- ciation Balance DEDUCT: CURRENT LIABILITIES Amounts payable arising from ordinary course of business of dealing in securities-- (a) clients (b) brokers and dealers Other amounts payable- (a) secured (b) unsecured Loans from banks and deposit-taking companies-- (a) secured (b) unsecured Other loans and advances- (a) secured (b) unsecured Bank overdrafts- (a) secured (b) unsecured Accrued expenses Proposed dividends Taxation Other liabilities (supply details) NET CURRENT ASSETS/(LIABILITIES) TOTAL ASSETS LONG-TERM LIABILITIES (supply details) Representing SHARE CAPITAL-Authorized Issued and fully paid-up CAPITAL RESERVES OTHER RESERVES To be completed in the case of sole proprietorships or partnerships. CAPITAL ACCOUNT CURRENT ACCOUNT Show movements in these accounts during the year. In the case of partnerships, specify the balance in each account in respect of each partner and distinguish amounts arising from transactions in securities. PROFIT AND LOSS ACCOUNT (In the case of partnerships, the balance sheet must be signed by at least one general partner) Notes 2 and/or 3. Notes 2 and/or 3. Notes 2 and/or 3. Notes 2 and/or 3. Notes 2 and/or 3. Notes 2 and/or 3. Page 5Page 6
2026-05-05 11:26:20 · Baseline
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1986 Ed.] Securities (Accounts and Audit) Regulations [CAP. 333

B 5

[Subsidiary]

Current Year

Last Year

Cost

Depre- ciation

Balance

DEDUCT: CURRENT LIABILITIES

Amounts payable arising from ordinary course

of business of dealing in securities--

(a) clients

(b) brokers and dealers

Other amounts payable-

(a) secured

(b) unsecured

Loans from banks and deposit-taking

companies--

(a) secured

(b) unsecured

Other loans and advances-

(a) secured

(b) unsecured

Bank overdrafts-

(a) secured

(b) unsecured

Accrued expenses

Proposed dividends

Taxation

Other liabilities (supply details)

NET CURRENT ASSETS/(LIABILITIES)

TOTAL ASSETS

LONG-TERM LIABILITIES (supply details)

Representing

SHARE CAPITAL-Authorized

Issued and fully paid-up

CAPITAL RESERVES

OTHER RESERVES

To be completed in the case of sole proprietorships or partnerships.

CAPITAL ACCOUNT

CURRENT ACCOUNT

Show movements in these accounts during

the year.

In the case of partnerships, specify the balance in each account in respect of each partner and distinguish amounts arising from transactions in securities.

PROFIT AND LOSS ACCOUNT

(In the case of partnerships, the balance sheet must be signed by at least one general partner)

Notes 2 and/or 3.

Notes 2 and/or 3.

Notes 2 and/or 3.

Notes 2 and/or 3.

Notes 2 and/or 3.

Notes 2 and/or 3.

Page 5Page 6

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