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External sources (not reviewed)

[...] [...] may resultin write-downs of inventories [...]

The accumulative share of losses has exceeded the Group’s interest in the jointly controlled entity and hence the Group did not recognise the excess amount and has reduced its investment cost to zero as at 31 December 2011.

Other changes in the allowance account and subsequent recoveries of amounts previously written off directly are recognised in profit or loss.

The Government should develop a nationwide rural land policy in consultation and cooperation with the concerned communities in order to gain a clear picture of the issue of land and its prosperity, break the link between land and ethnicity and foster cooperation and complementarity in land use for shared prosperity.

After adjusting for minority interests, the valuation increase attributable to the Group in the sum of HK$65.8 million has been credited to the Group’s investment properties revaluation reserve.

Beyond the short term, however, a number of questions arise as to whether this rapid recovery will develop into sustained growth at the world level and in Latin America and the Caribbean.

[...] [...] “unsuccessful” who areoften from [...]

Cost of inventories includes RMB153,021,000 (2008 : RMB144,338,000) relating to staff costs, depreciation expenses andwrite down of inventories which amounts are also included in the respective total amounts disclosed separately above or in Note 5(ii) for each of these types of expenses.

Loans and receivables together with any associated allowance are written offwhen there is no realistic prospect of future recovery.

Management will increase the depreciation where useful lives are less than previously estimated lives, or it will write-off or write-down technically obsolete or non-strategic assets that have been abandoned or sold.

While the international company had no direct contractual relationship with the tobacco farm owners, it has nevertheless found it difficult to disassociate itself from the allegations in the light of the significant economic benefits that it ultimately derives from such conduct.

In the event any amount in an account is written-offdue to a bankruptcy order being made against a data subject, the account repayment data (as defined in paragraph 8 (v) above) may be retained by the credit reference agency, regardless of whether the account repayment data reveal any default of payment lasting in excess of 60 days, until the expiry of five years from the date of final settlement of the amount in default or the expiry of five years from the date of discharge from a bankruptcy as notified by the data subject with evidence to the credit reference agency, whichever is earlier.

Figures listed in this table have already excluded respondents who said they did not know the content of the budget.

Excluding people in these three regions, around one-third of the world average thought the morality of China's foreign policy was "about average", while percentage of those opted for "below average" doubles that of "above average".

Amounts charged to the allowance account are generally written off when there is no expectation of recovering additional cash.

Where the actual outcome or expectation in future is different from the original estimate, such differences will impact the carrying value of inventories and write-off/reversal in the period in which the estimate has been changed.

The Group’s effective tax rate for the period was approximately 10% (2008 : 10% excluding the effect of one-off deferred tax adjustment).

The Medan robbery may have been an example of the symbiosis noted in Section II, where a larger organisation like JAT can provide the necessary framework for the violent actions of a smaller group while at the same time trying to ensure plausible deniability foritself.

He took it that the Committee was prepared to waive the 24-hour rule under rule 120 of the rules of the procedure of the General Assembly and take immediate action on the draft resolution, which had no programme budget implications.

When trade receivables is considered uncollectible, it is written off against the allowance account. subsequent recoveries of amounts previously written off are credited to profit or loss.

(ii) The Directors may do all acts and things considered necessary or expedient to give effect to any capitalization pursuant to the provisions of paragraph (a), with full power to the Directors to make such provisions as they think fit in the case of shares becoming distributable in fractions (including provisions whereby, in whole or in part, fractional entitlements are aggregated and sold and the net proceeds distributed to those entitled, or are disregarded or rounded up or down or whereby the benefit of fractional entitlements accrues to the Company rather than to the members concerned).

(b) Impairment loss in respect of trade debtors are recorded using an allowance account unless the Group is satisfied that recovery of the amount is remote, in which case the impairment loss is written off against trade debtors directly.

Underlying profit attributable to shareholders,which excludes net property valuation gains, was HK$3,265 million, a decrease of HK$1,990 million on the corresponding period, in part reflecting a substantial reduction in disposal gains.

When a receivable is impaired, the Group reduces the carrying amount to its recoverable amount, being the estimated future cash flow discounted at original effective interest rate of the instrument, and continues unwinding the discount as interest income.

Apart from the question of apparent unfairness, to obtain the signature of a suspect to an English translation of what he said in a foreign language can have little or no value as evidence if the suspect disputes the accuracy of this record of his statement.

To achieve more progress at the next round, my Personal Envoy asked the parties to prepare a revised list of innovative approaches and subjects for discussion, putting aside the most controversial elements and, where possible, recasting others in terms to which both parties could agree.