Transcription of Hong Kong Listed Limited - EY - United States
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Hong Kong Listed Limited - EY - United States
hong kong Listed Limited Illustrative Report of the Directors and Financial Statements for the year ended 31 December 2016. This set of illustrative financial statements is for a fictitious company Listed on the Main Board ( MB ) of The Stock Exchange of hong kong Limited (the Stock Exchange ). For a company Listed on the Growth Enterprise Market ( GEM ). of the Stock Exchange, equivalent disclosure requirements are also included on the left-hand side of pages 1 to 159 for reference. The applicable disclosure requirements under the hong kong Companies Ordinance are also included on the left-hand side pages. Certain disclosure exemptions (not highlighted in these financial statements) are available under the hong kong Companies Ordinance for a private company. As hong kong Listed Limited has a 31 December year end, these financial statements disclose the effects of changes in accounting policies as a result of the revised hong kong Financial Reporting Standards ( HKFRSs ) which are first effective for financial years beginning on or after 1 January 2016.
This set of illustrative financial statements is for a fictitious company listed on the . Main Board (“MB”) of The Stock Exchange of Hong Kong Limited (the “Stock Exchange”).
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