RAS-1998 — Page 35

RASHKB Journal 皇家亞洲學會香港分會學刊 All AI Reviewed

Provision against cost is made only where there has been a permanent diminution in value.

1998 1997
HK$ HK$

Unlisted unit trust investments, at cost
240,150 240,150

Less: Provision for diminution in value
140,055 100,095

100,095 140,055

Value at 31 December
100,095 122,701

xxxiv

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2026-05-13 09:10:46 · NVIDIA / meta/llama-4-maverick-17b-128e-instruct
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Provision against cost is made only where there has been a permanent diminution in value. 1998 1997 HK$ HK$ Unlisted unit trust investments, at cost 240,150 240,150 Less: Provision for diminution in value 140,055 100,095 100,095 140,055 Value at 31 December 100,095 122,701 xxxiv
Baseline (Original)
sion against cost is made only where there has been a permanent dimi- nution in value. 1998 1997 HK$ HK$ Unlisted unit trust investments, at cost 240,150 240,150 Less: Provision for diminution in value 140,055 100,095 240,150 Value at 31 December 100,095 122,701 xxxiv
2026-05-13 09:10:46 · Baseline
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sion against cost is made only where there has been a permanent dimi- nution in value.

1998

1997

HK$

HK$

Unlisted unit trust investments, at cost

240,150

240,150

Less: Provision for diminution in value

140,055

100,095

240,150

Value at 31 December

100,095

122,701

xxxiv

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