RAS-2002 — Page 56

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

COST

Brought forward

HK$

20,160

DEPRECIATION

Brought forward

10,080

Charge for the year

5,040

Carried forward

15,120

NET BOOK VALUE

At 31 December 2002

At 31 December 2001

5,040

10,080

# 8. INVESTMENT IN SECURITIES

2002

2001

HK$

HK$

Listed investments

Quoted unit trusts

Listed securities

409,200

438,000

409,200

438,000

Market value of listed investments

409,200

438,000

Carrying amount analysed for reporting purposes as non-current

409,200

438,000

# 9. INVESTMENT REVALUATION RESERVE

At 1 January 2001

HK$

(50,387)

Loss realised on disposal of investment,

Transferred to income and expenditure account

50,387

Unrealised loss on revaluation of investments in securities

(23,255)

At 31 December 2001

(23,255)

Unrealised loss on revaluation of investments in securities (28,800)

At 31 December 2002

(52,055)

xlvii

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2026-05-13 12:19:45 · NVIDIA / meta/llama-4-maverick-17b-128e-instruct
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# 7. EQUIPMENT COST Brought forward HK$ 20,160 DEPRECIATION Brought forward 10,080 Charge for the year 5,040 Carried forward 15,120 NET BOOK VALUE At 31 December 2002 At 31 December 2001 5,040 10,080 # 8. INVESTMENT IN SECURITIES 2002 2001 HK$ HK$ Listed investments Quoted unit trusts Listed securities 409,200 438,000 409,200 438,000 Market value of listed investments 409,200 438,000 Carrying amount analysed for reporting purposes as non-current 409,200 438,000 # 9. INVESTMENT REVALUATION RESERVE At 1 January 2001 HK$ (50,387) Loss realised on disposal of investment, Transferred to income and expenditure account 50,387 Unrealised loss on revaluation of investments in securities (23,255) At 31 December 2001 (23,255) Unrealised loss on revaluation of investments in securities (28,800) At 31 December 2002 (52,055) xlvii
Baseline (Original)
7.EQUIPMENT COST Brought forward HK$ 20,160 DEPRECIATION Brought forward 10,080 Charge for the year 5.040 Carried forward 15,120 NET BOOK VALUE At 31 December 2002 At 31 December 2001 5,040 10,080 8. INVESTMENT IN SECURITIES 2002 2001 HK$ HK$ Listed investments Quoted unit trusts Listed securities 409.200 438.000 409.200 438,000 Market value of listed investments 409,200 438,000 Carrying amount analysed for reporting purposes as non-current 409.200 438.000 9. INVESTMENT REVALUATION RESERVE At 1 January 2001 HK$ (50,387) Loss realised on disposal of investment, Transferred to income and expenditure account 50,387 Unrealised loss on revaluation of investments in securities (23,255) At 31 December 2001 (23,255) Unrealised loss on revaluation of investments in securities (28,800) At 31 December 2002 (52.055) xlvii
2026-05-13 12:19:45 · Baseline
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7.EQUIPMENT

COST

Brought forward

HK$

20,160

DEPRECIATION

Brought forward

10,080

Charge for the year

5.040

Carried forward

15,120

NET BOOK VALUE

At 31 December 2002

At 31 December 2001

5,040

10,080

8. INVESTMENT IN SECURITIES

2002

2001

HK$

HK$

Listed investments

Quoted unit trusts

Listed securities

409.200

438.000

409.200

438,000

Market value of listed investments

409,200

438,000

Carrying amount analysed for reporting

purposes as non-current

409.200

438.000

9. INVESTMENT REVALUATION RESERVE

At 1 January 2001

HK$

(50,387)

Loss realised on disposal of investment,

Transferred to income and expenditure account

50,387

Unrealised loss on revaluation of investments in securities

(23,255)

At 31 December 2001

(23,255)

Unrealised loss on revaluation of investments in securities (28,800)

At 31 December 2002

(52.055)

xlvii

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