| 1. | Meetings shall take place not less than twice a year and timely before the finalization of the annual and interim accounts
委员会须每年举行至少两次会议，并于公司完成编制全年及中期帐目前适时举行会议。 |
| 2. | Remarks : 1 . basis of preparation the condensed consolidated interim accounts the interim accounts have not been audited by the auditors of the company
备注： 1 .编制基准本简明综合中期账目中期账目并未由本公司的核数师审核。 |
| 3. | The accounting policies and basis of preparation used in preparing the interim accounts are consistent with those used in the audited financial statements for the year ended 31 december , 2004 except as described below
除下文所述者外，于编制中期账目时采用的会计政策及编制基准乃与截至二零零四年十二月三十一日止年度经审核财务报表所采用者一致。 |
| 4. | The interim accounts are prepared in accordance with hong kong accounting standard 34 interim financial reporting issued by the hong kong institute of certified public accountants hkicpa and the disclosure requirements of the rules governing the listing of securities on the gem of the stock exchange gem listing rules
中期账目乃根据由香港会计师公会会计师公会颁布的香港会计准则第34号中期财务报告及根据联交所创业板证券上市规则创业板上市规则的披露规定而编制。 |
| 5. | Chapter two firstly discusses controversial issue about the basis of interim reports that is whether interim period is to be viewed as a presentation of an autonomous period or as an integral part of the annual reporting period the author suggests certain accounting principles and practices followed for annual reporting purpose require certain modification so that the reported results for the interim period may better relate to the results of operations for the annual period except that ， it is also depicted the influences from interim accounting changes ， the accounting of two special gains and losses items ， the measurement of intraperiod income tax and varieties of interim models the author devotes to give reasonable suggestions of interim reporting which can satisfy the nee
首先通过有关定义的介绍，指出通常意义下的中期财务报告是相对于年度财务报告而言的，是企业在正常经营情况下定期对外披露、且涵盖期间短于一个完整会计年度的财务报告。然后在此基础上，围绕谁是财务报告信息的使用者、他们需要哪些信息，以及企业应该提供哪些信息，推断出中期财务报告的侧重点对于年度财务报告应有所不同，但从本质上讲，两者都属于一种不完全循环期间的定期报告，都具有满足信息使用者决策需要的共同目标。 |
| 6. | Remarks : 1 . basis of preparation the interim accounts are prepared in accordance with statements of standard accounting practice no . 25 " interim financial reporting " issued by the hong kong society of accountants and the disclosure requirements of the rules governing the listing of securities " gem listing rules " on the gem of the stock exchange
备注： 1 .编制基准未经审核综合中期帐目乃根据由香港会计师公会所颁布之会计实务准则第25号中期财务报告及香港联合交易所有限公司创业板证券上市规则之要求而编制。 |
