Hong Kong Regulations

MANDATORY PROVIDENT FUND SCHEMES (GENERAL) REGULATION - SECT 84

Comparative amounts to be included in financial statements

If a particular amount is specified in a financial statement made out for a
financial period of a registered scheme, the approved trustee of the  scheme
must ensure-

   (a)  that the corresponding amount for the immediately preceding
        financial period (if any) of the scheme is shown in the statement in
        such a way as to allow easy comparison between the first-mentioned
        amount and the corresponding amount; and

   (b)  if the first-mentioned amount has been determined on a different basis
        from the corresponding amount and the different basis materially
        affects the determination of the corresponding amount-

        (i)    that the corresponding amount is adjusted in such a way as to
               be consistent with the basis on which the first-mentioned
               amount is determined; and

        (ii)   that particulars of the adjustment and the reasons for it are
               disclosed in a note to the financial statement.