Furthermore, UNRWA was planning to implement an online tracking sheet for ease of use by offices and would be updated weekly to ensure compliance with purchase order delivery schedules.

(b) Every balance sheet of the Company shall be signed pursuant to the provisions of the Companies Ordinance, and a copy of every balance sheet (including every document required by law to be annexed thereto) and profit and loss account which is to be laid before the Company in general meeting, together with a copy of the Directors’ report and a copy of the Auditors’ report, shall not less than (twenty-one) days before the date of the meeting, be sent to every member of, and every holder of debentures of, the Company and every person registered under Article 46 and every other person entitled to receive notices of general meetings of the Company, provided that this Article shall not require a copy of those documents to be sent to any person of whose address the Company is not aware or to more than one of the joint holders of any shares or debentures.

This fund uses method (ii) and, therefore, its unit prices, net asset value (NAV) or fund performance quoted (except for the fund performance figures quoted in a Fund Fact Sheet) do not reflect the impact of fees and charges.

The directors believe that the estimated fair values resulting from the valuation technique, which are recorded in the consolidated balance sheet, and the related changes in fair values, which are recorded in the consolidated equity, are reasonable, and that they are the most appropriate values at the balance sheet date.

One member informed the Committee that a discussion paper on the template for a fact sheet covering useful information beyond the scope of the MCII had been uploaded onto the online forum.

The following table demonstrates the sensitivity at the balance sheet date to a reasonably possible change in the US$ exchange rate, with all other variables held constant, of the Group’s profit before tax (due to change in the fair value of monetary assets and liabilities) and the Group’s owners’ equity.

(A) All business shall be deemed special that is transacted at an extraordinary general meeting, and also all business that is transacted at an annual general meeting with the exception of sanctioning dividends, the reading, considering and adopting of the accounts and balance sheet and the reports of the Directors and Auditors and other documents required to be annexed to the balance sheet, the election of Directors and appointment of Auditors and other officers in the place of those retiring, the fixing of or delegation of power to the Directors to fix the remuneration of the Auditors, and the voting of or delegation of power to the Directors to fix the ordinary or extra or special remuneration to the Directors, the grant of a general mandate to the Directors to allot, issue or deal with shares and to enter into agreements for such purposes, and the grant of a general mandate authorising Directors to exercise the power of the Company to repurchase its own securities.

The Board shall present to the General Assembly and to the member organizations, at least once every two years, a report, including a balance sheet, on the operation of the Fund, and shall inform each member organization of any action taken by the General Assembly upon the report”.

Impairment testing of an investment in a subsidiary is required upon receiving a dividends if the dividend exceeds the total comprehensive income of the subsidiary in the period the dividend is declared or if the carrying amount of the subsidiary in the Company’s balance sheet exceeds the carrying amount in the consolidated financial statements of the investee’s net assets including goodwill.

The Stock Exchange of Hong Kong Limited takes no responsibility for the contents of this information sheet, makes no representation as to its accuracy or completeness and expressly disclaims any liability whatsoever for any loss howsoever arising from or in reliance upon the whole or any part of the contents of this information sheet.

The amount recognised in the balance sheet represents the present value of the defined benefit obligation as adjusted for unrecognised actuarial gains and losses and unrecognised past service cost, and as reduced by the fair value of plan assets.

Deferred income tax is determined using tax rates (and laws) that have been enacted or substantially enacted by the balance sheet date and are expected to apply when the related deferred income tax asset is realised or the deferred income tax liability is settled.

(2) Fixed Assets representing major construction projects not completed will be separately shown in the balance sheet concerned as “assets under construction”.

(c) The aggregate of the said capital stores will form part of the Fixed Assets for Scheme Of Control purposes and will be shown separately as “equipment awaiting installation” in the balance sheet concerned.

The fair value of listed stocks is based on the closing price on the balance sheet date.

The Board further noted that detailed workings and schedules that summarize the general ledger, and link the detailed trial balance to the financial statements, especially for balance sheet items, that would facilitate adequate mapping, were not available.

The directors of the Company (the “Directors”) as at the date hereof hereby collectively and individually accept full responsibility for the accuracy of the information contained in this information sheet (“the Information”) and confirm, having made all reasonable inquiries, that to the best of their knowledge and belief the Information is accurate and complete in all material respects and not misleading and that there are no other matters the omission of which would make any Information inaccurate or misleading.

It also means that the multi-year nature of these agreements will have to be taken into account, along with any suspensive or sequential conditions, by the recognition, or not, in full or in part, in the balance sheet of revenue recorded in advance.

Examples of traditional foods in this sub-category are: tamarind concentrate (clean extract of tamarind fruit with not less than 65% total soluble solids), tamarind powder (tamarind paste mixed with tapioca starch), tamarind toffee (mixture of tamarind pulp, sugar, milk solids, antioxidants, flavours, stabilisers and preservatives), and fruit bars (a mixture of fruit (mango, pineapple, or guava) pulp mixed with sugar, flavours and preservatives, dried into a sheet).

The general principle of the standard is that all derivative financial assets and financial liabilities should be recognised on the balance sheet at fair value.

In making the judgement on whether such valuations and assumptions made by the valuers are reasonable, the Group considers information from current prices in an active market for similar properties and uses assumptions that are mainly based on market conditions existing at each balance sheet date.

Goodwill previously eliminated against reserves, totalling HK$3,274 million as at 1st January 2005, is not reinstated on the balance sheet or included in the calculation of the profit or loss on disposal of subsidiary, jointly controlled and associated company.

1.4.3 In addition, Small Volume Exemption (SVE) products, other exempted products and products not covered by the NL scheme were enumerated on-site simultaneously by marking down the name and barcode of products in the log sheet.

The following table presents the carrying value of financial instruments measured at fair value at the balance sheet date according to the fair value hierarchy defined in HKFRS 7, Financial Instruments: Disclosures, with the fair value of each financial instrument categorised in its entirety based on the lowest level of input that is significant to that fair value measurement.

Food Balance Sheet data calculated by FAO refer to “average food available for consumption”, which, for a number of reasons (for example, waste at the household level), is not equal to average food intake or average food consumption.

Balance sheet liquidity remains very healthy such that current capital employed plus investments in listed associates (at book carrying value) covers 115% of Glencore’s total gross debt as at 31 December 2012.

Where adhesives are used, the usual safety regulations must be taken in consideration, together with the specific directions for safe use given by the adhesive manufacturer (ask for the material safety data sheet).