Investment Notes To The Financial Statements

Notes to the financial statements for the financial year ended 31 december 2010 illustrative annual report 2010 73 reference significant accounting policies these notes form an integral part of and should be read in conjunction with the accompanying financial statements. Financial statement notes footnotes.

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Notes to the financial statements of the trust and of the company expressed in hong kong dollars unless otherwise indicated 66 hk electric investments.

Investment notes to the financial statements. Notes to the financial statements for the financial year ended 31 december 2017 these notes form an integral part of and should be read in conjunction with the accompanying financial statements. General he company is incorporated and domiciled in singapore and is listed on the singapore exchange securities trading limited. The note shows how the company is financing present and future costs.

18 issued on march 31 2008 and guidance on. An investment in equity securities is classified as fvpl unless the equity investment is not held for trading purposes and on initial recognition of the investment the group makes an election to designate the investment at fvoci non. Income statement balance sheet statement of changes of financial position or statement of retained earnings the notes are essential to fully understanding these documents.

These notes to financial statements give due clarity to the users in right interpretation of the financial statements. Notes to the financial statements. Notes to the annual financial statements continued financial instruments financial assets.

The notes to the financial statements are a required integral part of a company s external financial statements. Financial statement notes are the additional important information apart from the basic 3 financial statements. The group s principal financial assets are trade receivables bank balances and cash and equity investments.

It also gives the user of the financial statements a look at future cash flows which can affect the payment of dividends. Notes to financial statements b application of accounting standard for asset retirement obligations effective from the year ended december 31 2011 the company has applied accounting standard for asset retirement obligations asbj statement no. Trade receivables are stated at their normal value as reduced by appropriate allowances for estimated irrecoverable amounts.

Notes to the financial statements disclose the detailed assumptions made by accountants when preparing a company s. In the company s statement of financial position an investment in a subsidiary is stated at cost less impairment losses see note 3 g ii. They are required since not all relevant financial information can be communicated through the amounts shown or not shown on the face of the financial statements.

The notes to the financial statements also must disclose claims by creditors against the assets of the company.

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