RAS-1999 — Page 34

RASHKB Journal 皇家亞洲學會香港分會學刊 All AI Reviewed
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All securities are measured at subsequent reporting dates at fair value, unrealised gains and losses are dealt with in the investment revaluation reserve, until the security is disposed of or is determined to be impaired, at which time the cumulative gain or loss is included in net surplus or deficit for the period.

4. INVESTMENTS IN SECURITIES

1999
HK$ 1998
HK$ Other securities
Quoted unit trust investments 248,943 100,095 Market value of quoted unit trust investments 248,943 100,095 Carrying amount analysed for reporting purposes as non-current 248,943 100,095

5. INVESTMENT REVALUATION RESERVE

HK$ At 1 January 1997 Prior period adjustment on change of accounting policy (117,449) As restated at 31 December 1997 and 1 January 1998 (117,449) Unrealised loss on interests in other securities (22,606) At 31 December 1998 and 1 January 1999 (140,055) Unrealised gain on interests in other securities 148,848 At 31 December 1999 8,793

xxxiii

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All securities are measured at subsequent reporting dates at fair value, unrealised gains and losses are dealt with in the investment revaluation reserve, until the security is disposed of or is determined to be impaired, at which time the cumulative gain or loss is included in net surplus or deficit for the period. 4. INVESTMENTS IN SECURITIES 1999HK$ 1998HK$ Other securitiesQuoted unit trust investments 248,943 100,095 Market value of quoted unit trust investments 248,943 100,095 Carrying amount analysed for reporting purposes as non-current 248,943 100,095 5. INVESTMENT REVALUATION RESERVE HK$ At 1 January 1997 Prior period adjustment on change of accounting policy (117,449) As restated at 31 December 1997 and 1 January 1998 (117,449) Unrealised loss on interests in other securities (22,606) At 31 December 1998 and 1 January 1999 (140,055) Unrealised gain on interests in other securities 148,848 At 31 December 1999 8,793 xxxiii
Baseline (Original)
All securities are measured at subsequent reporting dates at fair value, unrealised gains and losses are dealt with in the investment revaluation reserve, until the security is disposed of or is determined to be impaired, at which time the cumulative gain or loss is included in net surplus or deficit for the period. 4. INVESTMENTS IN SECURITIES 1999 1998 HK$ HK$ Other securities Quoted unit trust investments 248,943 100,095 Market value of quoted unit trust investments 248.943 100,095 Carrying amount analysed for reporting purposes as non-current 248,943 100,095 5. INVESTMENT REVALUATION RESERVE HK$ At 1 January 1997 Prior period adjustment on change of accounting policy (117,449) As restated at 31 December 1997 and 1 January 1998 Unrealised loss on interests in other securities (117,449) (22,606) At 31 December 1998 and 1 January 1999 Unrealised gain on interests in other securities At 31 December 1999 (140,055) 148.848 8.793 xxxiii
2026-05-13 09:52:08 · Baseline
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All securities are measured at subsequent reporting dates at fair value, unrealised gains and losses are dealt with in the investment revaluation reserve, until the security is disposed of or is determined to be impaired, at which time the cumulative gain or loss is included in net surplus or deficit for the period.

4. INVESTMENTS IN SECURITIES

1999

1998

HK$

HK$

Other securities

Quoted unit trust investments

248,943

100,095

Market value of quoted unit trust investments 248.943

100,095

Carrying amount analysed for reporting purposes

as non-current

248,943

100,095

5. INVESTMENT REVALUATION RESERVE

HK$

At 1 January 1997

Prior period adjustment on change of accounting policy (117,449)

As restated at 31 December 1997 and 1 January 1998 Unrealised loss on interests in other securities

(117,449)

(22,606)

At 31 December 1998 and 1 January 1999 Unrealised gain on interests in other securities

At 31 December 1999

(140,055)

148.848

8.793

xxxiii

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