RASHKB Journal 皇家亞洲學會香港分會學刊 | RAS-1970 https://digitalrepository.lib.hku.hk/catalog/ww72j0241 1968 LIABILITIES Accumulated Funds ROYAL ASIATIC SOCIETY BALANCE SHEET AS AT 31ST DECEMBER, 1969 HK$41,679 Balance as at 1st January, 1969 HK$58,630 6,970 Add: Surplus of Income over 1968 ASSETS HK$15,519 Quoted Investments at cost (For Market Value see note above) Balance at Banks HK$43,554 Expenditure in 1969 5,691 12,223 Fixed Deposit $12,730 9,981 Profit on Sale of Investments 7,152 23,736 Deposit at Call 7,020 Current Account 2,388 22,138 58,630 Balance of Accumulated Funds at 31st December, 1969 Sundry Creditor--Printing Charges 64,321 1,371 D. A. GILKES, Hon. Treasurer. HK$58,630 HK$65,692 HK$58,630 HK$65,692 REPORT OF THE HON. AUDITORS TO THE MEMBERS OF THE ROYAL ASIATIC SOCIETY, HONG KONG BRANCH We have examined the above Balance Sheet with the books and have obtained all the information and explanations we required for the purposes of our audit. In our opinion, the said Balance Sheet is properly drawn up so as to exhibit a true and correct view of the state of the Society's affairs as at 31st December, 1969, according to the best of our information and the explanations given to us and as shown by the books of the Society. WONG, TAN & Co., Chartered Accountants, Hon. Auditors. Hong Kong, 1st May, 1970. 13 ================================================================================ RASHKB Journal 皇家亞洲學會香港分會學刊 | RAS-1971 https://digitalrepository.lib.hku.hk/catalog/z029vt43g ROYAL ASIATIC SOCIETY BALANCE SHEET AS AT 31ST DECEMBER, 1970 LIABILITIES 1969 ASSETS 1969 Accumulated Funds HK$43,554 HK$58,630 Balance as at 1st January 1970 HK$64,321 Deduct: Deficit of Expenditure (5,691) over Income in 1970 58,630 Quoted Investments at cost... (For Market Value see Note below) 6,529 12,730 Fixed Deposit $13,415 7,020 Deposit at Call ... 15,520 Balance of Accumulated Funds at 64,321 31st December, 1970 1,371 Sundry Creditor-Printing Charges 2,388 Current Account 2,303 31,238 17,000 HK$65,692 HK$74,792 HK$65,692 HK$74,792 D. A. GILKES, Hon. Treasurer. REPORT OF THE HON. AUDITORS TO THE MEMBERS OF THE ROYAL ASIATIC SOCIETY, HONG KONG BRANCH We have examined the above Balance Sheet with the books and have obtained all the information and explanations we required for the purposes of our audit. In our opinion, the said Balance Sheet is properly drawn up so as to exhibit a true and correct view of the Society's affairs as at 31st December 1970, according to the best of our information and the explanations given to us and as shown by the books of the Society. WONG, TAN & Co., Chartered Accountants, Hon. Auditors. Hong Kong, 15th April, 1971. 12 ================================================================================ RASHKB Journal 皇家亞洲學會香港分會學刊 | RAS-1972 https://digitalrepository.lib.hku.hk/catalog/gm80qf99h ROYAL ASIATIC SOCIETY HONG KONG BRANCH INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31ST DECEMBER, 1971 1970 HK$ 500 Life Memberships 1970 EXPENDITURE Journal and other Publication HK$20,350 2,576 Peking Opera.... 2,933 Sundry Expenses Expenses (printing, stationery, postage, lecture expenses) 2,637 Symposium Expenses 219 Purchase of Books 110 +++ --- +++ +++ HK$16,657 INCOME HKS 200 10,853 Annual Memberships 1971 10,752 240 Annual Memberships 1972 paid in 1971 30 3,509 Sale of Publications 2,699 Symposium Receipts 685 Bank Interest Received 3,350 Dividends Received 350 Sundry Receipts Balance being Deficit of Expenditure over Income transferred to Accumulated Funds 2,303 1,681 --- --- 3,208 200 792 HK$19,166 6,529 HK$19,166 HK$28,715 D. A. GILKES, Hon. Treasurer. REPORT OF THE HON. AUDITORS TO THE MEMBERS OF THE ROYAL ASIATIC SOCIETY, HONG KONG BRANCH We have examined the above Balance Sheet with the books and have obtained all the information and explanations we required for the purpose of our audit. In our opinion, the said Balance Sheet is properly drawn up so as to exhibit a true and correct view of the state of the Society's affairs as at 31st December, 1971, according to the best of our information and the explanations given to us and as shown by the books of the Society. Hong Kong, 21st March, 1972. WONG, TAN & Co., Chartered Accountants, Hon. Auditors. 8 ================================================================================ RASHKB Journal 皇家亞洲學會香港分會學刊 | RAS-1973 https://digitalrepository.lib.hku.hk/catalog/8910rj06r 1971 ROYAL ASIATIC SOCIETY HONG KONG BRANCH INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31ST DECEMBER 1972 EXPENDITURE H.K. Currency 1971 H.K. Currency $16,657 Journal and other Publication Expenses $17,915 Activity Expenses 132 (Annual General Meeting, Symposium, Outings) + Purchase of Books 2,377 Sundry Expenses $19,166 $19,166 (Printing, Postage, Stationery, Lecture Expenses) Income $ 200 Life Memberships $ 1,350 + 2,733 10,752 Annual Memberships 1972 11,192 2,303 30 Annual Memberships 1973 paid in 1972 Sale of Publications 210 4,355 4,899 74 Receipts from Members for activities 2,776 1,681 Bank Interest Received 1,114 --- +++ Dividends Received +++ + 200 200 Sundry Receipts 2,874 792 Balance, being Deficit of Expenditure over Income transferred to Accumulated Funds $25,621 $19,166 1,550 $25,621 REPORT OF THE HON. AUDITORS TO THE MEMBERS OF THE ROYAL ASIATIC SOCIETY, HONG KONG BRANCH We have examined the above Balance Sheet with the books and have obtained all the information and explanations we required for the purpose of our audit. In our opinion, the said Balance Sheet is properly drawn up so as to exhibit a true and correct view of the state of the Society's affairs as at 31st December, 1972, according to the best of our information and the explanations given to us and as shown in the books of the Society. Wong, Tan & Co., Hon. Auditors, Chartered Accountants, Hong Kong, 16th March, 1973. 10 ================================================================================ RASHKB Journal 皇家亞洲學會香港分會學刊 | RAS-1974 https://digitalrepository.lib.hku.hk/catalog/x633mp077 1972 HKS $17,915 $ 8,050.00 2,733.74 3,786.50 TTI 994.00 Sundry Expenses (Printing, Stationery, 4,899 Postage, Lecture Expenses, etc.) Entrance Fee to Hong Kong Arts Centre Balance, being surplus of Income over Expenditure transferred to Accumulated Funds 4,940.83 ROYAL ASIATIC SOCIETY HONG KONG BRANCH INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31ST DECEMBER 1973 Journal and other Publication Expenses +++ Activity Expenses (Annual General Meeting Dinner, Symposium and Outings) Purchase of Books ... --- +++ ++ - 2,776 Receipts from Members for activities Thailand Trip Less Expenditure 1972 $ 1,350 Life Memberships +++ + HK$ $ 1,628.50 4,355 11,192 Annual Membership 1973 210 Annual Membership 1974 paid in 1973 Sale of Publications + 10,953.96 150.00 4,126.05 3,066.00 Income Received + $33,050.00 28,970.70 4,079.30 +++ 7,200.00 1,114 Bank Interest Received 4 + 2,007.08 2,874 Dividends Received 1 TT -IT ... 4,273.84 200 Sundry Receipts 200.00 +++ ILL ILL 5,513.40 1,550 Balance, being deficit of Expenditure over Income transferred to Accumulated Funds TI $25,621 $30,484.73 $25,621 $30,484.73 REPORT OF THE HON. AUDITORS TO THE MEMBERS OF THE ROYAL ASIATIC SOCIETY, HONG KONG BRANCH We have examined the above Balance Sheet with the books and have obtained all the information and explanations we required for the purpose of our audit. In our opinion, the said Balance Sheet is properly drawn up so as to exhibit a true and correct view of the state of the Society's affairs as at 31st December, 1973, according to the best of our information and explanations given to us and as shown in the books of the Society. Hong Kong, 1st March, 1974. Wong, Tan & Co., Hon. Auditors, Chartered Accountants. Certified Public Accountants. Page 15 Page 16 ================================================================================ RASHKB Journal 皇家亞洲學會香港分會學刊 | RAS-1975 https://digitalrepository.lib.hku.hk/catalog/j0995146d INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31ST DECEMBER 1974 1973 HK$ 1974 HK$ $ 1,629 Life Memberships $ 1,995.87 $ 8,050 Journal and other Publication $ 9,619.00 Expenses 3,787 Activity Expenses (Annual General Meeting Dinner, Symposium and Outings) 10,954 Annual Membership 1974 14,230.84 4,990.60 Annual Membership 1975 paid in 1974 150 4,126 Sale of Publications 1,400.09 994 Purchase of Books 3,066 3,882.00 Sundry Expenses (Printing, Stationery, Advertising, Lecture Expenses, etc.) 4,941 Entrance Fee to Hong Kong Arts Centre 7,200 8,331.52 Thailand Trip 4,079 2,007 Bank Interest Received 5,513 4,230.17 4,274 Dividends Received 4,612.22 200 Sundry Receipts 200.00 $30,485 $30,581.19 Balance, being Surplus of Income over Expenditure transferred to Accumulated Funds $30,485 $30,581.19 D. A. GILKES, Hon. Treasurer. REPORT OF THE HON. AUDITORS TO THE MEMBERS OF THE ROYAL ASIATIC SOCIETY, HONG KONG BRANCH We have examined the above Balance Sheet with the books and have obtained all the information and explanations we required for the purposes of our audit. In our opinion, the said Balance Sheet is properly drawn up so as to exhibit a true and correct view of the state of the Society's affairs as at 31st December, 1974, according to the best of our information and explanations given to us and as shown in the books of the Society. Hong Kong, 22nd March, 1975. Wong, Tan & Co., Hon. Auditors. Chartered Accountants. Certified Public Accountants. ================================================================================ RASHKB Journal 皇家亞洲學會香港分會學刊 | RAS-1976 https://digitalrepository.lib.hku.hk/catalog/hq382988q 1974 $9,619 Expenses 4,991 Secretarial Assistance HK$ INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31ST DECEMBER 1975 1974 8,331 Journal and other Publication Activity Expenses (Annual General Meeting, Dinner, Symposium and Outings) Purchase of Typewriter Photo Survey Expenses Sundry Expenses (Printing, Stationery, Advertising, Lecture Expenses etc.) Annual Subscription to Hong Kong Arts Centre $1,996 Life Memberships HK$ $11,088.75 + 14,261 Annual Memberships 18,135.44 1,400 Sale of Publications 5,496.00 6,223.97 6,420.00 3,882 Receipts from Members for Activities 5,130.00 1,200.00 677.75 4,230 Bank Interest Received 4,188.39 4,612 Dividends Received 7,767.18 ... 4,195.71 200 Sundry Receipts 200.00 $30,464.00 + 7,640 $30,581 Balance, being Surplus of Income over Expenditure transferred to Accumulated Funds $30,581 6,862.67 $56,024.93 $56,024.93 REPORT OF THE HON. AUDITORS TO THE MEMBERS OF THE ROYAL ASIATIC SOCIETY, HONG KONG BRANCH We have examined the above Balance Sheet with the books and have obtained all the information and explanations we required for the purposes of our audit. In our opinion, the said Balance Sheet is properly drawn up so as to exhibit a true and correct view of the state of the Society's affairs as at 31st December 1975, according to the best of our information and explanations given to us and as shown by the books of the Society. Hong Kong, 19th March, 1976. WONG, TAN & Co., Hon. Auditors, Chartered Accountants, Certified Public Accountants. ================================================================================ RASHKB Journal 皇家亞洲學會香港分會學刊 | RAS-1977 https://digitalrepository.lib.hku.hk/catalog/np198x23n INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31ST DECEMBER 1975 1974 $ 9,619 Expenses 4,991 Journal and other Publication Activity Expenses (Annual General Meeting, Dinner, Symposium and Outings) Secretarial Assistance Purchase of Typewriter 8,331 7,640 $30,581 HK$ 1974 $1,996 Life Memberships $30,464.00 14,261 Annual Memberships 1,400 Sale of Publications 5,496.00 6,420.00 1,200.00 677.75 3,882 Receipts from Members for Activities 4,230 Bank Interest Received 4,612 Dividends Received 7,767.18 200 Sundry Receipts HKS $11,088.75 18,135.44 ... 6,223.97 5,130.00 4,188.39 4,195.71 200.00 4,000.00 Balance, being Deficit of Expenditure over Income transferred to Accumulated Funds 6,862.67 $56,024.93 $30,581 $56,024.93 Photo Survey Expenses Sundry Expenses (Printing, Stationery, Advertising, Lecture Expenses etc.) Annual Subscription to Hong Kong Arts Centre Balance, being Surplus of Income over Expenditure transferred to Accumulated Funds D. A. GILKES, Hon. Treasurer. REPORT OF THE HON. AUDITORS TO THE MEMBERS OF THE ROYAL ASIATIC SOCIETY, HONG KONG BRANCH We have examined the above Balance Sheet with the books and have obtained all the information and explanations we required for the purposes of our audit. In our opinion, the said Balance Sheet is properly drawn up so as to exhibit a true and correct view of the state of the Society's affairs as at 31st December 1975, according to the best of our information and explanations given to us and as shown by the books of the Society. Hong Kong, 19th March, 1976. WONG, TAN & Co., Hon. Auditors, Chartered Accountants, Certified Public Accountants. ================================================================================ RASHKB Journal 皇家亞洲學會香港分會學刊 | RAS-1978 https://digitalrepository.lib.hku.hk/catalog/8g84t8593 INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31ST DECEMBER 1977 1976 HKS $16,353 Expenses ... 2,244 Journal and other Publication Activity Expenses (Annual General Meeting, Dinner, Symposium and Outings) ... $19,200.00 1976 $ 2,064 17,365 8,863 HK$ Life Memberships (Note 1 on p. 10) $ 3,450.00 Annual Memberships (Note 1) 17,588.19 Sales of Publications 5,720.15 2,232 Receipts from Members for Activities 2,850.00 7,200 Secretarial Assistance 3,269.50 7,200.00 3,374 Bank Interest Received 2,842.78 4,577 Dividends Received 2,746 Office Equipment 200 Sundry Receipts 5,230.46 225.00 1,253 Purchase of Books 500.00 7,241 4,600 Sundry Expenses (Printing, Stationery, Advertising, Lecture Expenses, etc.) 6,345.20 2,962 Annual Subscription to Hong Kong Arts Centre Balance, being Deficit of Expenditure over Income transferred to Accumulated Funds 2,808.12 4,000.00 $41,637 $40,714.70 $41,637 $40,714.70 D. A. GILKES, Hon. Treasurer. REPORT OF THE HON. AUDITORS TO THE MEMBERS OF THE ROYAL ASIATIC SOCIETY, HONG KONG BRANCH In our opinion, the above Balance Sheet is properly drawn up so as to exhibit a true and fair view of the Society's affairs at 31st December 1977 and of its income and expenditure for the year ended on that date. WONG, TAN & Co., Hon. Auditors, Chartered Accountants, Certified Public Accountants. Hong Kong 8th March 1978. 11 ================================================================================ RASHKB Journal 皇家亞洲學會香港分會學刊 | RAS-1979 https://digitalrepository.lib.hku.hk/catalog/2801w5938 XV INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31ST DECEMBER, 1978 HK$ 1977 HK$ $15,300.00 $ 3,450 Life Memberships (Note 1) 17,588 Annual Memberships (Note 1) 5,720 Sales of Publications +++ $ 1,040.00 19,313.92 6,458.38 +++ +++ + 2,920.00 6,600.00 1,064.15 2,850 Receipts from Members for Activities 2,843 Bank Interest Received 5,231 Dividends Received 2,400.00 ... 1,602.34 +++ 5,795.89 225 Sundry Receipts 403.03 +++ 762.00 Tours-Amount received 1977 $19,200 3,270 Journal and other Publication Expenses ** Activity Expenses (Annual General Meeting, Dinner, Symposium and Outings) 7,200 Secretarial Assistance Office Equipment H 500 Purchase of Books +++ Sundry Expenses (Printing, Stationery, Postage, Stamp Duty, Telephone, etc.) 6,545 9,253.60 4,000 Annual Subscription to Hong Kong Arts Centre 4,060.00 Rent for Library in Hong Kong Arts Centre HI $40,715 3,420.00 $43,379.75 2,808 $40,715 from Members $103,700 ** Amount paid out 103,700 Balance, being Deficit of Expenditure over Income transferred to Accumulated Funds +++ 6,366.19 $43,379.75 D. A. GILKES, Hon. Treasurer. REPORT OF THE HON. AUDITORS TO THE MEMBERS OF ROYAL ASIATIC SOCIETY, HONG KONG BRANCH In our opinion, the above Balance Sheet is properly drawn up so as to exhibit a true and fair view of the Society's affairs at 31st December 1978 and of its income and expenditure for the year ended on that date. Wong, Tan & Co., Hon. Auditors, Chartered Accountants, Certified Public Accountants, Hong Kong. 22nd March, 1979. ================================================================================ RASHKB Journal 皇家亞洲學會香港分會學刊 | RAS-1980 https://digitalrepository.lib.hku.hk/catalog/kh04md207 INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31ST December, 1979 1978 1978 H.K. Currency H.K. Currency $ 15,300 Journal and other Publications $ 15,380.00 Activity Expenses (Annual General Meeting, Dinner, Symposium and $ 1,040 Life Memberships 500.00 19,314 Annual Memberships 19,130.96 6,458 Sales of Publications 2,920.00 Outings) 5,486.00 8,799.85 ++ --- 6,600 Secretarial Assistance 6,000.00 2,400 Receipts from Members for Activities 5,550.00 1,064 Office Equipment 1,603.00 Bank Interest Received 2,251.40 762 Purchase of Books 1,861.95 5,796 Dividends Received 8,490.19 LLI JL Sundry Expenses (Printing, Stationery, 403 Sundry Receipts 536.80 LLL 9,254 Postage, etc.) 7,017.70 Tours: Amount received 4,060 Annual Subscription to Hong Kong Arts Centre 4,060.00 3,420 Rent for Library in Hong Kong Arts Centre 3,000.00 from members Amount paid out $217,693.00 217,693.00 --- (6,366) Balance, being surplus of Income over Expenditure transferred to Accumulated Funds ++ 2,453.55 $ 37,014 $ 45,259.20 $ 37,014 $ 45,259.20 REPORT OF THE HON. AUDITORS TO THE MEMBERS OF ROYAL ASIATIC SOCIETY, HONG KONG BRANCH In our opinion, the above Balance Sheet is properly drawn up so as to exhibit a true and fair view of the Society's affairs at 31st December, 1979 and of its income and expenditure for the year ended on that date. 17th March, 1980. KWAN WONG TAN & FONG Hon. Auditors. Chartered Accountants, Certified Public Accountants, Hong Kong ================================================================================ RASHKB Journal 皇家亞洲學會香港分會學刊 | RAS-1981 https://digitalrepository.lib.hku.hk/catalog/ff36bt18m $270,461 D.A. Gikes Hon. Treasurer BALANCE SHEET AT 31ST DECEMBER 1981 (CONT'D) $256,021 $12,292 Balance at Banks and Registered Deposit Taking Company Fixed Deposits $135,750.08 Deposits at Call $271,464.15 $2,148 $270,461 Current Account 4,566.47 ...160,316.55 $271,464.15 Notes. (1) Quoted investments at 31st December 1981 300 shares Hang Seng Bank Limited 4,200 shares Hong Kong Electric (Holdings) Co. Ltd. 1,680 shares Hong Kong & Shanghai Banking Corporation 2,500 shares Hong Kong Land Co. Ltd (2) Incomes from subscription are accounted for on cash basis Cost Market Value $34,272.00 $37,200.00 $24,192.00 $22,470.00 $28,893.60 $24,360.00 $23,790.00 $23,625.00 $111,147.60 $107,655.00 REPORT OF THE HON. AUDITORS TO THE MEMBERS OF ROYAL ASIATIC SOCIETY, HONG KONG BRANCH In our opinion, the above Balance Sheet is properly drawn up so as to exhibit a true and fair view of the Society's affairs at 31st December 1981 and of its Income and expenditure for the year ended on that date. Dated: 29th March, 1982. KWAN WONG TAN & FONG Hon. Auditors Chartered Accountants Certified Public Accountants, Hong Kong ================================================================================ RASHKB Journal 皇家亞洲學會香港分會學刊 | RAS-1982 https://digitalrepository.lib.hku.hk/catalog/mk61z420p XX # ROYAL ASIATIC SOCIETY — HONG KONG BRANCH ## BALANCE SHEET AT 31ST DECEMBER, 1982 ### LIABILITIES 1982 1981 Accumulated Funds $242,461 HK$ Excess of Expenditure over Income in 1981 (8,997) Balance as at 1st January, 1982 $233,464.15 233,464 Sundry Creditor Printing Charges for Journal, 38,000 49,000.00 23,790 28,894 ### ASSETS HK$ Quoted Investment Cost at 1st January, 1982 230,476.72 Add: Purchase of Shares: 24,191 34,271 (2,987.43) 254,680.29 Hang Seng Bank Ltd. 111,147.60 Hong Kong Electric (Holdings) Co. Ltd. Hongkong & Shanghai Banking Corporation 111,147.60 J1,148 Balance at Bank Fixed Deposits. 165,000.00 Current Account 3,329.12 168,329.12 $279,476.72 $271,464 $279,476.72 ### Notes: (1) Quoted investments at 31st December, 1982: Cost Market Value 375 shares Hang Seng Bank Limited $34,272.00 $13,312.50 4,200 shares Hong Kong Electric (Holdings) Company Limited 19,320.00 2,240 shares Hongkong & Shanghai Banking Corporation 24,192.00 17,136.00 2,500 shares Hong Kong Land Company Limited 28,893.60 9,562.50 23,790.00 $111,147.60 $59,331.00 All quoted investments are stated at cost, and no provision for diminution in value has been made in the accounts. (2) Subscription and interest incomes are accounted for on cash basis. ## REPORT OF THE HON. AUDITORS TO THE MEMBERS OF ROYAL ASIATIC SOCIETY, HONG KONG BRANCH In our opinion, the above Balance Sheet is properly drawn up so as to exhibit a true and fair view of the Society's affairs at 31st December, 1982 and of its income and expenditure for the year ended on that date. Kwan Wong Tan & Fong Hon. Auditors Chartered Accountants Certified Public Accountants, Hong Kong Dated: 21st April, 1983. ================================================================================ RASHKB Journal 皇家亞洲學會香港分會學刊 | RAS-1984 https://digitalrepository.lib.hku.hk/catalog/5h73wh572 # ROYAL ASIATIC SOCIETY # HONG KONG BRANCH ## BALANCE SHEET AT 31ST DECEMBER 1983 ### ASSETS H.K. Currency 1983 1982 ### LIABILITIES Accumulated Fund H.K. Currency 1983 $233,464 Balance as at 1st January 1983 (2,987) Add: Excess of Income over Expenditure in 1983 230,477 Balance as at 31st December 1983 $230,476.72 Listed Investments, at cost $111,147.60 885.43 231,362.15 165,000 3,329 Balance at Bank Fixed Deposits Current Account $175,000.00 4,214.55 179,214.55 Sundry Creditor - Printing Charges for Journal & Index $49,000.00 $59,000.00 $279,477 $290,362.15 $279,477 $290,362.15 D.A. Gilkes Honorary Treasurer ## Notes: (1) Listed investments at 31st December 1983: 525 shares Hang Seng Bank Limited $34,272.00 $19,950.00 4,200 shares Hong Kong Electric (Holdings) Company Limited $24,192.00 $23,100.00 2,464 shares Hongkong & Shanghai Banking Corporation $28,893.60 $17,248.00 2,500 shares Hong Kong Land Company Limited $23,790.60 $7,250.00 $111,147.60 $67,548.00 All listed investments are stated at cost, and no provision for diminution in value has been made in the accounts. (2) Subscription and interest incomes are accounted for on cash basis. ## HONG KONG BRANCH ## REPORT OF THE HONORARY AUDITORS TO THE MEMBERS OF ROYAL ASIATIC SOCIETY In our opinion, the above balance sheet is properly drawn up so as to exhibit a true and fair view of the Society's affairs at 31st December 1983 and of its income and expenditure for the year ended on that date. Dated: 22nd March, 1984, WR510/(A05-8) Kwan Wong Tan & Fong Honorary Auditors Chartered Accountants Certified Public Accountants, Hong Kong ================================================================================ RASHKB Journal 皇家亞洲學會香港分會學刊 | RAS-1984 https://digitalrepository.lib.hku.hk/catalog/5h73wh572 xix ROYAL ASIATIC SOCIETY HONG KONG BRANCH BALANCE SHEET AT 31ST DECEMBER 1984 1983 LIABILITIES Accumulated Fund $230,477 Balance as at 1st January, 1984 Less: Loss on 2,500 shares of Hong Kong Land H.K. Currency 1983 ASSETS $3171,148 $231,362.15 Listed Investments, at cost $111,140.00 H.K. Currency Co., Ltd. Cost 13,790.00 Sale 8,850.80 14,939.20 Less: 2,500 shares of Hong Kong Land Co., Ltd. 23,790.00 $87,357.60 Less. Excess of Expenditure over Income in 1984 885 24,192.38 231,367 Balance as al 775,000 Balance at Bank Fixed Deposits $145,000.00 31st December 1984 192,130.57 Sundry Creditor Printing Charges 4,274 Current Account 13,772.97 158,772.97 59,000 for Journal $290,362 54,000.00 $246,130.57 $3790.362 $246,130.57 D.A. Gilkes Honorary Treasurer Notes: (1) Listed investments at 31st December 1984; 577 shares Hang Seng Bank Limited Cost $34,272.00 Market Value $524,234.00 4,620 shares Hong Kong Electric (Holdings) Company Limited 24,192.00 30,954.00 3,080 shares Hongkong & Shanghai Banking Corporation 28,893.60 24,486.00 $87,357.60 $79,674.00 All listed investments are stated at cost, and no provision for diminution in value has been made in the accounts. (2) Subscription and interest incomes are accounted for on cash basis. REPORT OF THE HONORARY AUDITORS TO THE MEMBERS OF ROYAL ASIATIC SOCIETY - HONG KONG BRANCH We have audited the above financial statement in accordance with approved Auditing Standards. In our opinion, the above balance sheet is properly drawn up so as to exhibit a true and fair view of the Society's affairs at 31st December 1984 and of its income and expenditure for the year then ended. Dated: 6th March, 1985. WR510/A05-3) Kwan Wong Tan & Fong Honorary Auditors Chartered Accountants Certified Public Accountants, Hong Kong Note: due to an editorial oversight, Volume 23 contained the accounts of the Society in their "subject to Audit" form rather than in their audited form. The audited accounts for 1983-84 are therefore now given here, with those for 1984/85. ================================================================================ RASHKB Journal 皇家亞洲學會香港分會學刊 | RAS-1985 https://digitalrepository.lib.hku.hk/catalog/gt54s866x xvii 1984 LIABILITIES Accumulated Fund $31,362 Balance as at 1st January, 1985 Less Loss on 2,500 shares of $192,130.57 ROYAL ASIATIC SOCIETY HONG KONG BRANCH BALANCE SHEET AT 31ST DECEMBER 1985 H.K. Currency 1984 ASSETS SH148 Listed Investments, at cost Less 2,500 shares of Hong Kong Land Co., Ltd. H.K. Currency $ 87,357.60 23 "90 Hong Kong Land 14,393 Co., Ltd. 8,358 24,292 Less: Excess of Expenditure over Income in 1985 Balance at Bank 33,956.80 145,000 13,733 Fixed Deposits Current Account $145,000.00 816.17 145,816.17 192,737 Balance as at 31st December, 1985 Sundry Creditor 138,173.77 Pracing 54,000 Charges for Journal $246,131 15,000.00 $233,173.77 $246,131 $233,173.77 D.A. Gilkes Honorary Treasurer Notes: (1) Listed investments at 31st December 1985: 634 shares Hang Seng Bank Limited 4,620 shares Hong Kong Electric (Holdings) Company Limited 3,388 shares Hongkong & Shanghai Banking Corporation (2) Subscription and interest incomes are accounted for on cash basis. Cost Market Value $34,272.00 $29,164.00 24,192.00 39,270.00 28,893.60 26,087.60 $87,357.60 $94,521.60 REPORT OF THE HONORARY AUDITORS TO THE MEMBERS OF ROYAL ASIATIC SOCIETY HONG KONG BRANCH We have audited the above financial statement in accordance with approved Auditing Standards. In our opinion, the above balance sheet is properly drawn up so as to exhibit a true and fair view of the Society's affairs at 31st December 1985 and of its income and expenditure for the year then ended. Dated: 24th February, 1986. WR510(A05-3) Kwan Wong Tan & Fong Honorary Auditors Chartered Accountants Certified Public Accountant, Hong Kong ================================================================================ RASHKB Journal 皇家亞洲學會香港分會學刊 | RAS-1986 https://digitalrepository.lib.hku.hk/catalog/jq08c7063 XV 1985 H.K. Currency ROYAL ASIATIC SOCIETY HONG KONG BRANCH BALANCE SHEET AT 31ST DECEMBER 1986 LIABILITIES Accumulated Fund $192,131 Balance as at 1st January, 1986 $158,173.77 Less: Excess of Expenditure over Income in 1986 33,957.15 $158,173.77 Balance as at 31st December 1986 $158,174.62 Sundry Creditor 3,758.15 $233,174.00 ASSETS $ 87,358 Listed Investments, at cost $ 87,357.60 123,926.21 Accounts Receivable 34,247.56 75,000.00 Printing Charges for Journal 75,000.00 107,810.46 Fixed Deposits 100,000.00 7,810.46 Current Account 7,810.46 $198,926.21 Balance at Bank $198,926.21 $233,174.00 $233,174.00 D.A. Gilkes Honorary Treasurer Notes: (1) Listed investments at 31st December 1986: 760 shares Hang Seng Bank Limited 4,620 shares Hong Kong Electric (Holdings) Company Limited 4,065 shares Hongkong & Shanghai Banking Corporation Cost Market Value $34,272.00 $31,540.00 24,192.00 60,060.00 28,893.60 37,601.25 $87,357.60 $129,201.25 (2) Subscription and interest incomes are accounted for on cash basis. HONG KONG BRANCH REPORT OF THE HONORARY AUDITORS TO THE MEMBERS OF ROYAL ASIATIC SOCIETY We have audited the above financial statements in accordance with approved Auditing Standards. In our opinion, the above balance sheet is properly drawn up so as to exhibit a true and fair view of the Society's affairs at 31st December 1986 and of its income and expenditure for the year then ended. Dated: 18th March, 1987. Kwan Wong Tan & Fong Certified Public Accountants Honorary Auditors ================================================================================ RASHKB Journal 皇家亞洲學會香港分會學刊 | RAS-1988 https://digitalrepository.lib.hku.hk/catalog/ft84gb83q REPORT OF THE HONORARY AUDITORS TO THE MEMBERS OF THE ROYAL ASIATIC SOCIETY HONG KONG BRANCH We have audited the accounts set out on the following pages in accordance with approved Auditing Standards. In our opinion, the accounts have been properly drawn up so as to exhibit a true and fair view of the Society's affairs at 31st December 1988 and of its income and expenditure for the year then ended. 22nd February, 1989 Hong Kong ! Certified Public Accountants xviii ================================================================================ RASHKB Journal 皇家亞洲學會香港分會學刊 | RAS-1989 https://digitalrepository.lib.hku.hk/catalog/8336pm92h REPORT OF THE HONORARY AUDITORS TO THE MEMBERS OF THE ROYAL ASIATIC SOCIETY - HONG KONG BRANCH We have audited the accounts set out on the following two pages in accordance with approved Auditing Standards. In our opinion, the accounts have been properly drawn up so as to exhibit a true and fair view of the Society's affairs at 31st December 1989 and of its income and expenditure for the year then ended. Hong Kong 7th February, 1990 XX KWAN WONG TAN & FONG Certified Public Accountants ================================================================================ RASHKB Journal 皇家亞洲學會香港分會學刊 | RAS-1990 https://digitalrepository.lib.hku.hk/catalog/d79206299 REPORT OF THE HONORARY AUDITORS TO THE MEMBERS OF THE ROYAL ASIATIC SOCIETY HONG KONG BRANCH We have audited the accounts set out on pages xviii to xix in accordance with approved Auditing Standards. In our opinion, the accounts have been properly drawn up so as to exhibit a true and fair view of the Society's affairs at 31st December 1990 and of its income and expenditure for the year then ended. Hong Kong 27th February 1991 xvii KWAN WONG TAN & FONG Certified Public Accountants ================================================================================ RASHKB Journal 皇家亞洲學會香港分會學刊 | RAS-1991 https://digitalrepository.lib.hku.hk/catalog/k356gt84j REPORT OF THE HONORARY AUDITORS TO THE MEMBERS OF THE ROYAL ASIATIC SOCIETY HONG KONG BRANCH — We have audited the accounts set out on pages 2 to 5 in accordance with Auditing Standards. In our opinion, the accounts have been properly drawn up so as to exhibit a true and fair view of the Society's affairs at 31st December 1991 and of its income and expenditure for the year then ended. 17th February 1992 Hong Kong KWAN WONG TAN & FONG Certified Public Accountants Page 15 Page 16 ================================================================================ RASHKB Journal 皇家亞洲學會香港分會學刊 | RAS-1994 https://digitalrepository.lib.hku.hk/catalog/zk522640g REPORT OF THE HONORARY AUDITORS TO THE MEMBERS OF THE ROYAL ASIATIC SOCIETY - HONG KONG BRANCH We have audited the financial statements on pages 3 to 6 which have been prepared in accordance with accounting principles generally accepted in Hong Kong. Respective responsibilities of the Council and auditors The Council of the Hong Kong Branch of the Society ("the Society") is responsible to prepare financial statements which give a true and fair view. In preparing financial statements which give a true and fair view it is fundamental that appropriate accounting policies are selected and applied consistently. We are engaged to form an independent opinion, based on our audit, on those statements and to report our opinion to you. Basis of opinion We conducted our audit in accordance with Statements of Auditing Standards issued by the Hong Kong Society of Accountants. An audit includes examination, on a test basis, of evidence relevant to the amounts and disclosure in the financial statements. It also includes an assessment of the significant estimates and judgements made by the directors in the preparation of the financial statements, and of whether the accounting policies are appropriate to the Society's circumstances, consistently applied and adequately disclosed. We planned and performed our audit so as to obtain all the information and explanations which we considered necessary in order to provide us with sufficient evidence to give reasonable assurance as to whether the financial statements are free from material misstatement. In forming our opinion we also evaluated the overall adequacy of the presentation of information in the financial statements. We believe that our audit provides a reasonable basis for our opinion. XV ================================================================================ RASHKB Journal 皇家亞洲學會香港分會學刊 | RAS-1994 https://digitalrepository.lib.hku.hk/catalog/zk522640g Opinion In our opinion the financial statements give a true and fair view, in all material respects, of the state of the Society's affairs as at 31st December 1994 and of its deficit for the year then ended. 31st March 1995 Hong Kong xvi KWAN WONG TAN & FONG Certified Public Accountants ================================================================================ RASHKB Journal 皇家亞洲學會香港分會學刊 | RAS-1995 https://digitalrepository.lib.hku.hk/catalog/95941j25g REPORT OF THE HONORARY AUDITORS TO THE MEMBERS OF ROYAL ASIATIC SOCIETY-HONG KONG BRANCH We have audited the financial statements on pages 3 to 6 which have been prepared in accordance with accounting principles generally accepted in Hong Kong. RESPECTIVE RESPONSIBILITIES OF COUNCIL AND AUDITORS The Council of the Hong Kong Branch of the Society (“the Society") is responsible to prepare financial statements which give a true and fair view. In preparing financial statements which give a true and fair view it is fundamental that appropriate accounting policies are selected and applied consistently. We are engaged to form an independent opinion, based on our audit, on those statements and to report our opinion to you. BASIS OF OPINION We conducted our audit in accordance with Statements of Auditing Standards issued by the Hong Kong Society of Accountants. An audit includes examination, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements. It also includes an assessment of the significant estimates and judgements made by the council in the preparation of the financial statements, and of whether the accounting policies are appropriate to the Society's circumstances, consistently applied and adequately disclosed. We planned and performed our audit so as to obtain all the information and explanations which we considered necessary in order to provide us with sufficient evidence to give reasonable assurance as to whether the financial statements are free from material misstatement. In forming our opinion we also evaluated the overall adequacy of the presentation of information in the financial statements. We believe that our audit provides a reasonable basis for our opinion. xvi ================================================================================ RASHKB Journal 皇家亞洲學會香港分會學刊 | RAS-1995 https://digitalrepository.lib.hku.hk/catalog/95941j25g OPINION In our opinion the financial statements give a true and fair view, in all material respects, of the state of the Society's affairs as at 31 December 1995 and of its surplus for the year then ended. KWAN WONG TAN & FONG Certified Public Accountants 29 March 1996 Hong Kong XVII ================================================================================ RASHKB Journal 皇家亞洲學會香港分會學刊 | RAS-1995 https://digitalrepository.lib.hku.hk/catalog/95941j25g REPORT OF THE HONORARY AUDITORS TO THE MEMBERS OF ROYAL ASIATIC SOCIETY - HONG KONG BRANCH We have audited the financial statements on pages 2 to 5 which have been prepared in accordance with accounting principles generally accepted in Hong Kong **RESPECTIVE RESPONSIBILITIES OF COUNCIL AND AUDITORS** The Council of the Hong Kong Branch of the Society (“the Society”) is responsible to prepare financial statements which give a true and fair view. In preparing financial statements which give a true and fair view it is fundamental that appropriate accounting policies are selected and applied consistently We are engaged to form an independent opinion, based on our audit, on those statements and to report our opinion to you. **BASIS OF OPINION** We conducted our audit in accordance with Statements of Auditing Standards issued by the Hong Kong Society of Accountants. An audit includes examination, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements. It also includes an assessment of the significant estimates and judgements made by the council in the preparation of the financial statements, and of whether the accounting policies are appropriate to the Society's circumstances, consistently applied and adequately disclosed. We planned and performed our audit so as to obtain all the information and explanations which we considered necessary in order to provide us with sufficient evidence to give reasonable assurance as to whether the financial statements are free from material misstatement. In forming our opinion we also evaluated the overall adequacy of the xxii ================================================================================ RASHKB Journal 皇家亞洲學會香港分會學刊 | RAS-1995 https://digitalrepository.lib.hku.hk/catalog/95941j25g presentation of information in the financial statements. We believe that our audit provides a reasonable basis for our opinion. OPINION In our opinion the financial statements give a true and fair view, in all material respects, of the state of the Society's affairs as at 31 December 1996 and of its surplus for the year then ended. KWAN WONG TAN & FONG Certified Public Accountants 17 February 1997 Hong Kong xxiii ================================================================================ RASHKB Journal 皇家亞洲學會香港分會學刊 | RAS-1996 https://digitalrepository.lib.hku.hk/catalog/3n209j641 REPORT OF THE HONORARY AUDITORS TO THE MEMBERS OF ROYAL ASIATIC SOCIETY-HONG KONG BRANCH We have audited the financial statements on pages 2 to 5 which have been prepared in accordance with accounting principles generally accepted in Hong Kong. RESPECTIVE RESPONSIBILITIES OF COUNCIL AND AUDITORS The Council of the Hong Kong Branch of the Society ("the Society") is responsible to prepare financial statements which give a true and fair view. In preparing financial statements which give a true and fair view it is fundamental that appropriate accounting policies are selected and applied consistently We are engaged to form an independent opinion, based on our audit, on those statements and to report our opinion to you. BASIS OF OPINION We conducted our audit in accordance with Statements of Auditing Standards issued by the Hong Kong Society of Accountants. An audit includes examination, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements. It also includes an assessment of the significant estimates and judgements made by the council in the preparation of the financial statements, and of whether the accounting policies are appropriate to the Society's circumstances, consistently applied and adequately disclosed We planned and performed our audit so as to obtain all the information and explanations which we considered necessary in order to provide us with sufficient evidence to give reasonable assurance as to whether the financial statements are free from material misstatement. In forming our opinion we also evaluated the overall adequacy of the presentation of information in the financial statements. We believe that our audit provides a reasonable basis for our opinion. XX1 ================================================================================ RASHKB Journal 皇家亞洲學會香港分會學刊 | RAS-1996 https://digitalrepository.lib.hku.hk/catalog/3n209j641 OPINION In our opinion the financial statements give a true and fair view, in all material respects, of the state of the Society's affairs as at 31 December 1996 and of its surplus for the year then ended. Kwan Wong Tan & Fong Certified Public Accountants 17 February 1997 Hong Kong xxii ================================================================================ RASHKB Journal 皇家亞洲學會香港分會學刊 | RAS-1997 https://digitalrepository.lib.hku.hk/catalog/wp98g7579 ROYAL ASIATIC SOCIETY-HONG KONG BRANCH STATEMENT OF ACCOUNTS (For the year ended 31 December 1997) We have audited the financial statements on pages 2 to 5 which have been prepared in accordance with accounting principles generally accepted in Hong Kong. RESPECTIVE RESPONSIBILITIES OF COUNCIL AND AUDITORS The Council of the Hong Kong Branch of the Society ("the Society”) is responsible to prepare financial statements which give a true and fair view. In preparing financial statements which give a true and fair view it is fundamental that appropriate accounting policies are selected and applied consistently. We are engaged to form an independent opinion, based on our audit, on those statements and to report our opinion to you. BASIS OF OPINION We conducted our audit in accordance with Statements of Auditing Standards issued by the Hong Kong Society of Accountants. An audit includes examination, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements. It also includes an assessment of the significant estimates and judgements made by the council in the preparation of the financial statements, and of whether the accounting policies are appropriate to the Society's circumstances, consistently applied and adequately disclosed. We planned and performed our audit so as to obtain all the information and explanations which we considered necessary in order to provide us with sufficient evidence to give reasonable assurance as to whether the financial statements are free from material misstatement. In forming our opinion we also evaluated the overall adequacy of the presentation of information in the financial statements. We believe that our audit provides a reasonable basis for our opinion. XXV ================================================================================ RASHKB Journal 皇家亞洲學會香港分會學刊 | RAS-1998 https://digitalrepository.lib.hku.hk/catalog/1g05n0794 HONORARY AUDITORS' REPORT TO THE MEMBERS OF ROYAL ASIATIC SOCIETY-HONG KONG BRANCH We have audited the financial statements on pages 2 to 5 which have been prepared in accordance with accounting principles generally accepted in Hong Kong. Respective responsibilities of council and auditors The Council of the Hong Kong Branch of the Society ("the Society") is responsible to prepare financial statements which give a true and fair view. In preparing financial statements which give a true and fair view it is fundamental that appropriate accounting policies are selected and applied consistently. We are engaged to form an independent opinion, based on our audit, on those statements and to report our opinion to you. Basis of opinion We conducted our audit in accordance with Statements of Auditing Standards issued by the Hong Kong Society of Accountants. An audit includes examination, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements. It also includes an assessment of the significant estimates and judgements made by the Council in the preparation of the financial statements, and of whether the accounting policies are appropriate to the Society's circumstances, consistently applied and adequately disclosed. We planned and performed our audit so as to obtain all the information and explanations which we considered necessary in order to provide us with sufficient evidence to give reasonable assurance as to whether the financial statements are free from material misstatement. In forming our opinion we also evaluated the overall adequacy of the presentation of information in the financial statements. We believe that our audit provides a reasonable basis for our opinion. xxviii ================================================================================ RASHKB Journal 皇家亞洲學會香港分會學刊 | RAS-1999 https://digitalrepository.lib.hku.hk/catalog/s178b887x HONORARY AUDITORS' REPORT TO THE MEMBERS OF ROYAL ASIATIC SOCIETY - HONG KONG BRANCH We have audited the financial statements on pages 2 to 8 which have been prepared in accordance with accounting principles generally accepted in Hong Kong. Respective responsibilities of council and auditors The Council of the Hong Kong Branch of the Society (“the Council") is responsible to prepare financial statements which give a true and fair view. In preparing financial statements which give a true and fair view it is fundamental that appropriate accounting policies are selected and applied consistently. We are engaged to form an independent opinion, based on our audit, on those statements and to report our opinion to you. Basis of opinion We conducted our audit in accordance with Statements of Auditing Standards issued by the Hong Kong Society of Accountants. An audit includes examination, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements. It also includes an assessment of the significant estimates and judgments made by the Council in the preparation of the financial statements, and of whether the accounting policies are appropriate to the circumstances of Royal Asiatic Society - Hong Kong Branch (“the Society"), consistently applied and adequately disclosed. We planned and performed our audit so as to obtain all the information and explanations which we considered necessary in order to provide us with sufficient evidence to give reasonable assurance as to whether the financial statements. We believe that our audit provides a reasonable basis for our opinion. XXV ================================================================================ RASHKB Journal 皇家亞洲學會香港分會學刊 | RAS-1999 https://digitalrepository.lib.hku.hk/catalog/s178b887x ROYAL ASIATIC SOCIETY - HONG KONG BRANCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 1999 1. GENERAL The Society was established as a branch society of the Royal Asiatic Society of Great Britain and Ireland. The principal activities of the Society are investigation and encouragement of science, literature and the arts in relation to Asia and in particular in relation to Hong Kong and the Far East. 2. ADOPTION OF STATEMENT OF STANDARD ACCOUNTING PRACTICE In the current year, the Society has adopted Statement of Standard Accounting Practice (SSAP) 24 “Accounting for investments in securities” issued by the Hong Kong Society of Accountants. SSAP 24 has introduced a new framework for the classification of investments in securities and the adoption of the standard has had a significant effect on the treatment adopted by the Society for its investments in securities. In adopting SSAP 24, the Society has selected the alternative treatment for securities. Under alternative treatment of SSAP 24, all investments in securities are now carried at fair value and valuation movements are dealt with in investment revaluation reserve. The accounting treatment specified by SSAP 24 has been applied retrospectively - resulting in a decrease in investment revaluation reserve at 1 January 1998 of HK$117,449, an increase in surplus in 1998 of HK$140,055 and an increase in investment revaluation reserve in the current year of HK$148,848 (1998: a decrease of HK$22,606). Comparative information has been restated to reflect this change in accounting policy. xxxi ================================================================================ RASHKB Journal 皇家亞洲學會香港分會學刊 | RAS-2000 https://digitalrepository.lib.hku.hk/catalog/nk328168n ROYAL ASIATIC SOCIETY - HONG KONG BRANCH STATEMENT OF ACCOUNTS (For the year ended 31 December 2000) We have audited the financial statements on pages 2 to 9 which have been prepared in accordance with accounting principles generally accepted in Hong Kong. RESPECTIVE RESPONSIBILITIES OF COUNCIL AND AUDITORS The Council of the Hong Kong Branch of the Society is responsible for the preparation of financial statements which give a true and fair view. In preparing financial statements which give a true and fair view it is fundamental that appropriate accounting policies are selected and applied consistently. We are engaged to form an independent opinion, based on our audit, on those statements and to report our opinion to you. BASIS OF OPINION We conducted our audit in accordance with Statements of Auditing Standards issued by the Hong Kong Society of Accountants. An audit includes examination, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements. It also includes an assessment of the significant estimates and judgments made by the Council in the preparation of the financial statements, and of whether the accounting policies are appropriate to the circumstances of the Society, consistently applied and adequately disclosed. We planned and performed our audit so as to obtain all the information and explanations which we considered necessary in order to provide us with sufficient evidence to give reasonable assurance as to whether the financial statements are free from material misstatement. In forming our opinion we also evaluated the overall adequacy of the presentation of information in the financial statements. We believe that our audit provides a reasonable basis for our opinion. ================================================================================ RASHKB Journal 皇家亞洲學會香港分會學刊 | RAS-2000 https://digitalrepository.lib.hku.hk/catalog/nk328168n OPINION In our opinion the financial statements give a true and fair view of the state of the Society's affairs as at 31 December 2000 and of its deficit for the year then ended. DELOITTE TOUCHE TOHMATSU Certified Public Accountants 16 March 2001 Hong Kong ================================================================================ RASHKB Journal 皇家亞洲學會香港分會學刊 | RAS-2001 https://digitalrepository.lib.hku.hk/catalog/zg651950g ROYAL ASIATIC SOCIETY HONG KONG BRANCH A Registered Charitable Institution Report and Financial Statements For the year ended 31 December 2001 We have audited the financial statements on pages 2 to 8 which have been prepared in accordance with accounting principles generally accepted in Hong Kong. Respective responsibilities of Council and auditors The Council of the Hong Kong Branch of the Society is responsible for the preparation of financial statements which give a true and fair view. In preparing financial statements which give a true and fair view it is fundamental that appropriate accounting policies are selected and applied consistently. We are engaged to form an independent opinion, based on our audit, on those statements and to report our opinion to you. Basis of opinion We conducted our audit in accordance with Statements of Auditing Standards issued by the Hong Kong Society of Accountants. An audit includes examination, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements. It also includes an assessment of the significant estimates and judgments made by the Council in the preparation of the financial statements, and of whether the accounting policies are appropriate to the circumstances of the Society, consistently applied and adequately disclosed. We planned and performed our audit so as to obtain all the information and explanations which we considered necessary in order to provide us with sufficient evidence to give reasonable assurance as to whether the financial statements are free from material misstatement. In forming our opinion we also evaluated the overall adequacy of the presentation of information in the financial statements. We believe that our audit provides a reasonable basis for our opinion. xxxii ================================================================================ RASHKB Journal 皇家亞洲學會香港分會學刊 | RAS-2002 https://digitalrepository.lib.hku.hk/catalog/mp4901278 HONG KONG BRANCH OF THE ROYAL ASIATIC SOCIETY A Registered Charitable Institution Report and Financial Statements For the year ended 31 December 2002 AUDITORS' REPORT TO THE MEMBERS OF THE HONG KONG BRANCH OF THE ROYAL ASIATIC SOCIETY We have audited the financial statements which have been prepared in accordance with accounting principles generally accepted in Hong Kong. Respective responsibilities of Council and auditors The Council of the Hong Kong Branch of the Society is responsible for the preparation of financial statements which give a true and fair view. In preparing financial statements which give a true and fair view it is fundamental that appropriate accounting policies are selected and applied consistently. We are engaged to form an independent opinion, based on our audit, on those statements and to report our opinion to you. Basis of opinion We conducted our audit in accordance with Statements of Auditing Standards issued by the Hong Kong Society of Accountants. An audit includes examination, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements. It also includes an assessment of the significant estimates and judgments made by the Council in the preparation of the financial statements, and of whether the accounting policies are appropriate to the circumstances of the Society, consistently applied and adequately disclosed. xxxix ================================================================================ RASHKB Journal 皇家亞洲學會香港分會學刊 | RAS-2003 https://digitalrepository.lib.hku.hk/catalog/2v242g390 ROYAL ASIATIC SOCIETY HONG KONG BRANCH A Registered Charitable Institution Report and Financial Statements For the year ended 31 December 2003 AUDITORS' REPORT TO THE MEMBERS OF THE ROYAL ASIATIC SOCIETY HONG KONG BRANCH We have audited the financial statements on pages xxx to xxxviii which have been prepared in accordance with accounting principles generally accepted in Hong Kong. Respective responsibilities of Council and auditors The Council of the Hong Kong Branch of the Society is responsible for the preparation of financial statements which give a true and fair view. In preparing financial statements which give a true and fair view it is fundamental that appropriate accounting policies are selected and applied consistently. We are engaged to form an independent opinion, based on our audit, on those statements and to report our opinion to you. Basis of opinion We conducted our audit in accordance with Statements of Auditing Standards issued by the Hong Kong Society of Accountants. An audit includes examination, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements. It also includes an assessment of the significant estimates and judgments made by the Council in the preparation of the financial statements, and of whether the accounting policies are appropriate to the circumstances of the Society, consistently applied and adequately disclosed. xxviii ================================================================================