Report of The Director of Audit to The Legislative Council
Electrical and Mechanical Services Trading Fund Profit and Loss Account
Electrical and Mechanical Services Trading Fund Balance Sheet
Electrical and Mechanical Services Trading Fund Statement of Changes in Equity
Electrical and Mechanical Services Trading Fund Cash Flow Statement
Notes to the Accounts
 
 
  Status of the Electrical and Mechanical Services Trading Fund

Accounting policies

Turnover

Operating costs

Other income

Finance cost

Taxation

Dividend

Rate of return on fixed assets

Fixed assets

Stocks and work in progress

Short-term borrowing

Customers' deposits

Deferred revenue

Deferred tax

Government loan

Trading fund capital

Retained earnings

Analysis of the balances of cash and cash equivalents at end of the year

Related party transactions
Adoption of new accounting standard in Hong Kong