中肯地 meaning in Chinese

relevantly

In my opinion the financial statements give a true and fair view of the state of affairs of the post office trading fund as at 31 march 2005 and of the results of its operations and cash flows for the year then ended and have been properly prepared in accordance with the manner provided in section 7 ( 4 ) of the trading funds ordinance
意见我认为上述的财务报表均真实而中肯地反映邮政署营运基金在二五年三月三十一日的状况及截至该日止年度的运作成果和现金流量，并已按照《营运基金条例》第7 ( 4 )条所规定的方式妥为制备。