RAS-2000 — Page 41

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

# ROYAL ASIATIC SOCIETY - HONG KONG BRANCH

## 2.SIGNIFICANT ACCOUNTING POLICIES - continued

### Investments in securities

Investments in securities are recognised on a trade date basis and are initially measured at cost.

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.

## 3.EQUIPMENT

COST Additions DEPRECIATION Charge for the year NET BOOK VALUE At 31 December 2000

## 4.INVESTMENTS IN SECURITIES

2000 1999 HK$ HK$ Quoted unit trust investments 226,163 248,943 Market value of quoted unit trust investments 226,163 248,943 Carrying amount analysed for reporting purposes as non-current 226,163 248,943

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# ROYAL ASIATIC SOCIETY - HONG KONG BRANCH ## 2.SIGNIFICANT ACCOUNTING POLICIES - continued ### Investments in securities Investments in securities are recognised on a trade date basis and are initially measured at cost. 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. ## 3.EQUIPMENT COST Additions DEPRECIATION Charge for the year NET BOOK VALUE At 31 December 2000 ## 4.INVESTMENTS IN SECURITIES 2000 1999 HK$ HK$ Quoted unit trust investments 226,163 248,943 Market value of quoted unit trust investments 226,163 248,943 Carrying amount analysed for reporting purposes as non-current 226,163 248,943

Baseline (Original)

ROYAL ASIATIC SOCIETY - HONG KONG BRANCH 2.SIGNIFICANT ACCOUNTING POLICIES - continued Investments in securities Investments in securities are recognised on a trade date basis and are initially measured at cost. 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. 3.EQUIPMENT COST Additions DEPRECIATION Charge for the year NET BOOK VALUE At 31 December 2000 4.INVESTMENTS IN SECURITIES HK$ 20,160 5,040 15,120 2000 1999 HK$ HK$ Quoted unit trust investments 226,163 248,943 Market value of quoted unit trust investments 226,163 248,943 Carrying amount analysed for reporting purposes as non-current 226,163 248,943 xl

2026-05-13 10:28:37 · Baseline

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ROYAL ASIATIC SOCIETY - HONG KONG BRANCH

2.SIGNIFICANT ACCOUNTING POLICIES - continued

Investments in securities

Investments in securities are recognised on a trade date basis and are initially measured at cost.

3.EQUIPMENT

COST Additions

DEPRECIATION

Charge for the year

NET BOOK VALUE

At 31 December 2000

4.INVESTMENTS IN SECURITIES

HK$

20,160

5,040

15,120

2000

1999

HK$

Quoted unit trust investments

226,163

248,943

Market value of quoted unit trust investments 226,163

248,943

Carrying amount analysed for reporting purposes

as non-current

226,163

248,943

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