RAS-1995 — Page 33

RASHKB Journal 皇家亞洲學會香港分會學刊 All AI Reviewed
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(e) Depreciation of fixed assets

Fixed assets are capitalised in the balance sheet. Depreciation is provided so as to write off the cost of these assets over their estimated lives of four years.

(2) INVESTMENTS

Investments are held for long term and are stated at cost. Provision against cost is made only where there has been a permanent diminution in value.

1996 1995 HK$ HK$ Unlisted unit trust investments, at cost 530,150 530,150 Value at 31 December 258,411 381,376

(3) APPROVAL OF ACCOUNTS

The accounts on pages 3 to 5 were approved by the Council on 17 February 1997.

xxxii

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(e) Depreciation of fixed assets Fixed assets are capitalised in the balance sheet. Depreciation is provided so as to write off the cost of these assets over their estimated lives of four years. (2) INVESTMENTS Investments are held for long term and are stated at cost. Provision against cost is made only where there has been a permanent diminution in value. 1996 1995 HK$ HK$ Unlisted unit trust investments, at cost 530,150 530,150 Value at 31 December 258,411 381,376 (3) APPROVAL OF ACCOUNTS The accounts on pages 3 to 5 were approved by the Council on 17 February 1997. xxxii
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(e) Depreciation of fixed assets Fixed assets are capitalised in the balance sheet. Depreciation is provided so as to write off the cost of these assets over their estimated lives of four years. (2) INVESTMENTS Investments are held for long term and are stated at cost. Provision against cost is made only where there has been a permanent diminution in value. 1996 1995 HK$ HK$ Unlisted unit trust investments, at cost 530,150 530,150 Value at 31 December 258,411 381,376 (3) APPROVAL OF ACCOUNTS The accounts on pages 3 to 5 were approved by the Council on 17 February 1997. xxxii
2026-05-13 08:05:08 · Baseline
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(e) Depreciation of fixed assets

Fixed assets are capitalised in the balance sheet. Depreciation is provided so as to write off the cost of these assets over their estimated lives of four years.

(2) INVESTMENTS

Investments are held for long term and are stated at cost. Provision against cost is made only where there has been a permanent diminution in value.

1996

1995

HK$

HK$

Unlisted unit trust investments, at cost 530,150

530,150

Value at 31 December

258,411

381,376

(3) APPROVAL OF ACCOUNTS

The accounts on pages 3 to 5 were approved by the Council on 17 February 1997.

xxxii

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