AshareabatementoftaxABNAMROBankN.V.above-the-lineexpenditureabove-the-linereceiptABSAAsiaLimitedabsolutechangeabsoluteexpenditureabsoluteguidelinefigureabsoluteinterestabsoluteorderofdischargeabsoluteprofitmarginabsolutevalueabsolutelyvestedinterestabsorbedcostabsorptionabsorptionrateACBFinanceLimitedacceptableformofreciprocityacceptablerateacceptanceagreementacceptanceforhonouracceptoracceptorforhonouraccidentinsuranceAccidentInsuranceAssociationofHongKongaccidentinsuranceschemeaccidentyearbasisaccommodationaccommodationbillaccommodationpartyaccountbalanceaccountbookaccountcollectedinadvanceaccountcurrentbookaccountofafter-acquiredpropertyaccountofdefaulteraccountpayableaccountpayeeonly[A/Cpayeeonly]accountreceivableaccountreceivablereportaccountstatementaccounttitleaccountant'sreportAccountant'sReportRulesaccountingandauditingprocedureAccountingArrangementsaccountingbasisaccountingbyOfficialReceiverAccountingCircularaccountingclassaccountingdateaccountingformoneyAccountingOfficeraccountingperiodaccountingpolicyaccountingpracticeaccountingprincipleaccountingrecordaccountingreportAccountingServicesBranch[Treasury]AccountingSocietyofChinaaccountingstatementaccountingsystemaccountingtransactionaccountingtreatmentaccountingyearaccretionaccrualaccrualbasisaccrualbasisaccountingaccrueaccruedbenefitaccruedchargesaccruedcumulativepreferencesharedividendaccruedexpensesaccruedinterestpayableaccruedinterestreceivableaccruedrightaccruingprofitaccumulatedfiscalreserveaccumulatedprofitaccumulatedreserveaccumulationofsurplusincomeacquiredassetsacquisitionacquisitioncostacquisitionexpensesacquisitionof100%interestacquisitionofcontrolacquisitionoffixedassetsacquisitionofshellacquisitionpriceactofGodactingpartneractivemarketactivepartneractivetradingactualcirculationactualcostactualexpenditureactualincomeactualmarketactualpriceactualprofitactualquotationactualyearbasisactualsactuarialinvestigationactuarialprincipleactuarialreportActuarialSocietyofHongKongactuarialvaluationactuaryadreferendumagreementadvaloremdutyadvaloremdutysystemadvaloremfeeadvaloremtariffadditionalallowanceadditionalamountforunexpiredriskadditionalassessableprofitadditionalassessmentadditionalcommitmentadditionalcommitmentvoteadditionaldependentgrandparentallowanceadditionaldependentparentallowanceadditionalprovisionadditionalstampdutyadditionaltaxAdditionalTaxDemandNoteadjudgedbankruptadjudicatedbankruptadjudicationfeeadjudicationofbankruptcyadjudicationofinsolvencyadjustedactualadjustedcurrentassetsadjustedfigureadjustedliabilitiesadjustedlossadjustednetadmissibleassetsadjustedprofitadjustedsurplusadjustedvalueadjustmentadjustmentcentreadjustmentlagadjustmentmechanismadjustmentoflossadjustmentprocessadjustmentrangeadministeredexchangerateAdministrationDivision[HongKongMonetaryAuthority]administrationexpensesadministrationfeeadministrationinbankruptcyadministrationorderadministratoradministratoroftheestateadmissionofdebtadmissionofproofadvanceadvanceaccountadvancecompensationadvancefromshareholderadvancependingreimbursementadvancedeconomyadvancementadvanceswarrantadvancingadversebalanceadverseexchangeadvertisementaddressedtoshareholdersadviceforcollectionadviceofdrawingadviceofpaymentAdvisoryCommittee[SecuritiesandFuturesCommission]AdvisoryCommitteeonDiversificationaffidavitaffidavitofnoreceiptaffiliateaffiliatedcompanyaffirmation[estateduty]affordabilityAfricanDevelopmentBank[AfDB]after-acquiredpropertyafter-hoursdealingafter-taxprofitagencyagreementagencyexpensesagencyfeeAgencyLawagentagentofcompanyagent'sfeeaggregateaggregateamountaggregateassetsandliabilitiesaggregateatconstantpriceaggregatedemandaggregategrosspositionaggregatelimitaggregateofsalariestaxaggregateperformanceaggregatesupplyaggregatesurplusaggregatetotalaggregatevalueaggregatedbasisaggregatednetchargeableincomeaggregationaggregationofincomesofhusbandandwifeaggregationofpropertyagioAgreementbetweentheGovernmentofHongKongandtheGovernmentofJapanforthePromotionandProtectionofInvestmentAgreementbetweentheGovernmentofHongKongandtheGovernmentoftheRepublicofAustriaforthePromotionandProtectionofInvestmentAgreementbetweentheGovernmentofHongKongandtheGovernmentoftheRepublicofFranceforthePromotionandProtectionofInvestmentAgreementbetweentheGovernmentofHongKongandtheGovernmentoftheRepublicofKoreaforthePromotionandProtectionofInvestmentagreementforasettlementagreementforassignmentagreementforsaleagreementforsaleandpurchaseagreementforthepaymentofinterestagreementfortherepaymentofmoneyagreementofreinsuranceAgriculturalBankofChinaairpassengerdeparturetaxAirServicesNegotiationsUnit[EconomicServicesBureau]airporttaxalcoholdutyalienationalimonyAllOrdinariesIndex[AOI]allrisksAllSalesRecordforStockMarketAlliedCapitalResourcesLimitedall-itemsindex[ConsumerPriceIndex]allocationletterallocationoffundallocationofprofitallocationwarrantallotmentallotmentnoticeallotmentofsharesallowableallowablebusinesslossallowableexpensesallowanceallowancefordebtsallowancefordepreciationbywearandtearallowanceforfuneralexpenses