| 1. | The principal effect of the implementation of ssap 12 revised is in relation to deferred tax
实施会计实务准则第12号经修订之主要影响乃与递延税项有关。 |
| 2. | In order to comply with ssap 2 . 132 , the group intends to change its accounting year end date to 31 december
132号的规定，该集团打算将集团的会计年度结算日改为12月31日。 |
| 3. | The adoption of ssap 12 revised had no significant effect on the results for the current or prior accounting periods
采纳会计实务准则第12号经修订对现在或以前之会计期间之业绩并无重大影响。 |
| 4. | In order to comply with ssap 2 . 132 , the group intends to change its accounting year end date to 31 december
为符合会计实务准则第2 . 132号的规定，该集团打算将集团的会计年度结算日改为12月31日。 |
| 5. | The adoption of ssap 12 revised had no significant effect on the results for the current or prior accounting periods . 2
采纳会计实务准则第12号经修订对现在或以前之会计期间之业绩并无重大影响。 |
| 6. | The adoption of ssap 35 had no effect on the results for the current or prior periods . accordingly , no prior period adjustment was required
由于采纳此准则对本年度或过往年度的财务结果并没有影响，因此无须就此作出调整。 |
| 7. | During the nine months ended 30 september 2003 , the group adopted ssap 12 revised income taxes for the first time in the preparation of the quarterly accounts
在截至二零零三年九月三十日止九个月内，本集团在编制季度账目时首次采纳会计实务准则第12号经修订之所得税。 |
| 8. | In prior years , the council had taken advantage of the exemption under section 2 of ssap 17 " property , plant and equipment " and all property , plant and equipment acquired for the use of the council were written off to the income and expenditure account in the year of acquisition
于过往年度，本局采用会计事务准则第17号第2条物业厂房及设备的豁免，所有供本局使用而购入的物业厂房及设备已于购入年度于收支帐中注销。 |
| 9. | In the current year , the post office trading fund has adopted ssap 35 " accounting for government grants and disclosure of government assistance " and elected to apply the accounting provisions of ssap 35 only to grants becoming receivable or repayable after the effective date of the standard
于本年度内，邮政署营运基金采纳会计实务准则第35号“政府补助金的会计及政府资助的披露” ，并只将该准则的条款应用于在采纳此准则后的应收或应偿还补助金。 |
