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{11 R eports Govt Director s Report one April March 2017 Supporting Hand is about to finish 39 a long time of solutions taking care of the needy senior citizens in Hong Kong since In 2018, we will be celebrating our forty th anniversary. Before many years, Supporting Hand is continuing to supply housing, care and problem for individuals who are needing bed House and treatment and support to keep them dwelling properly. In Hong Kong, our 3 Continuum of Care Residences deliver treatment support 24 hours all year spherical for 363 elders with reasonable degree of frailty; our 3 Housing for that Elderly offer accommodation and psycho social aid for 355 abled elders; our Holiday getaway Centre serves about fifty,000 senior citizens on a yearly basis and our Working day Care Centre opens Monday by means of Saturday for forty elders to come on daily foundation, so their loved ones is often reassured that their elderly family member are less than very good treatment in the course of day time when they're necessary to work. Our Zhaoqing Dwelling supplies care and issue for over a hundred thirty elders, equally from Hong Kong and from Mainland China. We're equipped to carry on our services for the reason that We now have a really committed group of Board users who recommended us on the assorted governance problems and guided us with their know-how, know-how and encounter. Our devoted team workforce sent the required products and services with wonderful care and considerations, with specifi c attention on assuring the provider features. In the past months, our Excellent Assurance (QA) Group has reviewed the Process Handbooks and issued quite a few Policies and Techniques which include anti-sexual harassment, management of violence scenario and fi re security. To be sure team understand the assorted issues and our expectation whenever they deal with the circumstances, a collection of training periods were carried out by specialists with the fi elds. Final calendar year we experienced a tricky calendar year stabilizing the employees staff. The turnover amount remained high even though recruitment and replacement have been diffi cult and distressing. The shortage of para clinical professionals and entrance line treatment workers has established good problems on our fi nancial resources and service shipping.|請注?�:?�透過學校安排課程?�住宿將?�有註冊費用?�住宿安?�費?�生,兩?�費?�均?��?費的一?�份,費?�多寡依?�校規定?�有?�不同,�?確金額依學校?�佈?�定???�您認為?�己?�智?�財?�權?�到侵�?,並?�提?�申訴,請參?�我?�的?�權/?�慧財產權政�?66 2. Sizeable ACCOUNTING POLICIES (Ongoing) h) Inventories (Ongoing) When inventories are marketed, the carrying volume of those inventories is recognised being an expenditure in the time period where the related income is recognised. The level of any write-down of inventories to Internet realisable price and all losses of inventories are recognised being an expenditure in the period of time the publish-down or reduction takes place. The amount of any reversal of any create-down of inventories is recognised as a discount in the level of inventories recognised as an expenditure during the period during which the reversal takes place. i) Cash and money equivalents Income and dollars equivalents comprise cash at lender and readily available, need deposits with financial institutions and other economic establishments, and small-phrase, hugely liquid investments readily convertible into recognized amounts of hard cash and that are matter to an insignificant possibility of changes in value, possessing been inside of 3 months of maturity at acquisition. Financial institution overdrafts which have been repayable on demand and type an integral Portion of the Group s funds administration are involved like a component of cash and income equivalents for the objective of the consolidated assertion of money flows. j) Trade and various payables Trade as well as other payables are at first recognised at reasonable benefit and thereafter stated at amortised Value Until the influence of discounting might be immaterial, in which case They may be said at Value. k) Personnel Added benefits i) Short-term employee Advantages and contributions to defined contribution retirement programs Salaries, annual bonuses, paid annual leave, contributions to defined contribution retirement programs and the price of non-monetary Rewards are accrued inside the yr through which the linked expert services are rendered by staff members. Where by payment or settlement is deferred as well as effect would be material, these quantities are mentioned at their existing values. Contributions into the Required Provident Cash as demanded underneath the Hong Kong Required Provident Fund Strategies Ordinance are charged to assertion of surplus or deficit together with other detailed cash flow and expenditure account when incurred. ii) Termination Positive aspects Termination Gains are recognised at the sooner of if the Team can no more withdraw the supply of Individuals Rewards and when it recognises restructuring expenses involving the payment of termination benefits.|?�莉安留學代辦中�??��??�工?�請,?�遊學代�?��?�於?�北?�台�?��高雄?�有專人專�??��??�工,?��?代辦?�請?�務,每位留�??��??�工顧問?�曾經留學或??��學打工,?�供?��?代辦顧問�?��?�務,為?�量身訂?�適?�您?�留�??��?行程|sixty eight two. Major ACCOUNTING Procedures (Continued) n) Revenue recognition (Continued) ii) donations received from specific donors (apart from government bodies) for specific needs are deferred and introduced for the statement of surplus or deficit and other comprehensive income and expenditure account as income in the event the donations are expended on All those distinct applications. Any unused donations are categorised as cash inside the funds employed part with the assertion of economic place; iii) iv) donations and authorities subventions aside from the goods (i) and (ii) earlier mentioned, on a cash receipt basis. Any excessive government subventions to generally be refunded to govt are classified as trade along with other payables under present-day liabilities; money from capabilities organised with the Group, with a dollars receipt basis; v) membership fee and sponsorship membership cost, from the accounting 12 months to which the subscription are related; vi) desire profits, on an accrual basis using the successful interest process by applying the speed that discount rates the estimated long term cash receipts in the predicted life of the financial instrument to The online carrying amount of the money asset; vii) rental and meals income, from the period when the products and services are rendered; viii) money from sale of investments, about the transaction dates when the suitable contract notes are exchanged; and ix) gross sales of products, transfer of hazards and benefits of ownership which generally coincides Along with the time when the goods are shipped to clients and title has handed. o) Translation of international currencies Foreign forex transactions through the year are translated on the foreign Trade charges ruling on the transaction dates. Financial belongings and liabilities denominated in foreign currencies are translated within the overseas exchange premiums ruling at the end of the reporting interval.|Concept and research dependent plan in interpersonal and mass interaction with sub areas of review in marketing, political interaction and public relations.|sixty seven Fiscal Report and Accounts 2. SIGNIFICANT ACCOUNTING Procedures (Ongoing) l) Earnings tax (Continued) The confined exceptions to recognition of deferred tax property and liabilities are Individuals non permanent distinctions arising from goodwill not deductible for tax applications, the Preliminary recognition of belongings or liabilities that influence neither accounting nor taxable profit (furnished they are not Component of a business mix), and short-term distinctions concerning investments in subsidiaries for the extent that, in the case of taxable variances, the Team controls the timing of the reversal and get more info it is actually probable which the variations will likely not reverse within the foreseeable long run, or in the situation of deductible discrepancies, Until it is probable that they may reverse Later on. The level of deferred tax recognised is calculated depending on the predicted fashion of realisation or settlement from the carrying number of the belongings and liabilities, working with tax prices enacted or substantively enacted at the conclusion of the reporting time period. Deferred tax property and liabilities usually are not discounted. The carrying amount of a deferred tax asset is reviewed at the end of Each and every reporting interval and is minimized into the extent that it is not probable that adequate taxable gains is going to be accessible to allow the relevant tax profit for being utilised. Any this sort of reduction is reversed to the extent that it turns into possible that sufficient taxable gains will likely be accessible. Added profits taxes that crop up from your distribution of dividends are recognised if the liability to pay the connected dividends is recognised. Latest tax balances and deferred tax balances, and movements therein, are presented individually from one another and so are not offset. Present-day tax property are offset versus current tax liabilities, and deferred tax assets in opposition to deferred tax liabilities, If your Team has the lawfully enforceable proper to established off present-day tax property from present-day tax liabilities and the following extra circumstances are satisfied: in the situation of latest tax belongings and liabilities, the Team intends possibly to decide on a Internet basis, or to realise the asset and settle the legal responsibility concurrently; or in the case of deferred tax belongings and liabilities, if they relate to cash flow taxes levied by a similar taxation authority on either: exactly the same taxable entity; or distinct taxable entities, which, in Every foreseeable future period of time wherein sizeable quantities of deferred tax liabilities or assets are anticipated for being settled or recovered, intend to realise The present tax property and settle The present tax liabilities over a Internet foundation or realise and settle concurrently.|m) Provisions and contingent liabilities Provisions are recognised for liabilities of uncertain timing or total in the event the Team or the corporation has a legal or constructive obligation arising as a result of a past occasion, it really is probable that an outflow of financial Gains is going to be needed to settle the obligation and also a responsible estimate might be manufactured. The place enough time price of money is product, provisions are mentioned within the existing worth of the expenditure predicted to settle the obligation. In which It's not at all probable that an outflow of economic Rewards will likely be necessary, or the quantity can not be believed reliably, the obligation is disclosed for a contingent legal responsibility, Except if the probability of outflow of financial Positive aspects is remote. Achievable obligations, whose existence boc語言學校費用 will only be verified with the event or non-event of one or more future events are disclosed as contingent liabilities Until the likelihood of outflow of economic Advantages is distant. n) Profits recognition Profits is calculated with the fair price of the thing to consider acquired or receivable. Besides as set out in Observe two(q), presented it is possible the economic benefits will movement towards the Group and the earnings and charges, if applicable, can be calculated reliably, earnings is recognised in statement of surplus or deficit and various detailed revenue and expenditure account as follows: i) authorities grants for certain money costs of tasks are deferred and launched for the statement of surplus or deficit and various detailed revenue and expenditure account as earnings when Those people specific money expenditures are incurred. Any unused grants are categorized as deferred earnings below current liabilities as even further discussed in Be aware two(p) underneath; 16|Jeff Buler, assistant professor of entomology & wildlife ecology, and learners from his grasp's level seminar in landscape ecology (ENWC667) have a flight in the sizzling air balloon to secure a hen's-eye check out of the landscape in the vicinity of Pottstown, PA.|?�您認為?�己?�智?�財?�權?�到侵�?,並?�提?�申訴,請參?�我?�的?�權/?�慧財產權政�?MS in Knowledge Science is as an expert masters with a versatile set of Main demands in data, mathematics and Laptop or computer and data sciences. It's directed at offering a solid background from the approaches behind knowledge science to work with significant and/or dynamic knowledge sets. The program will give each the breadth of coaching, and the flexibility to use them in various fields.|Wherever an asset won't make cash inflows mainly independent of All those from other assets, the recoverable total is determined for that smallest group of assets that generates funds inflows independently (i.e. a money-building unit). - Recognition of impairment losses An impairment loss is recognised while in the statement of surplus or deficit together with other complete money and expenditure account Every time the carrying degree of an asset, or even the hard cash-generating device to which it belongs, exceeds its recoverable sum. Impairment losses recognised in respect of cash-generating models are allotted to lessen the carrying amount of the property in the unit (or group of models) on a pro rata foundation, except the carrying amount of an asset won't be reduced under its unique honest benefit much less expenditures of disposal (if measurable) or value in use (if determinable). - Reversals of impairment losses An impairment reduction is reversed if There have been a favourable alter from the estimates applied to ascertain the recoverable volume. A reversal of an impairment reduction is restricted to the asset s carrying sum that may happen to be determined had no impairment decline been recognised in prior a long time. Reversals of impairment losses are credited to your assertion of surplus or deficit together with other detailed revenue and expenditure account from the year through which the reversals are recognised. h) Inventories Inventories are carried within the decreased of cost and Internet realisable benefit. Price is calculated employing the very first-in, first-out strategy and comprises all fees of acquire, charges of conversion and other fees incurred in bringing the inventories for their existing location and ailment. Internet realisable benefit is definitely the believed selling value in the normal system of company considerably less the believed costs of completion and also the approximated expenditures important to make the sale. 14|??��?�留學遊學代辦中心,專精?�美?�、英?�各?�語言學校?�申請代�?��?�。經濟部?��??�核?�的?��??��??�育�?��機構,有?�年以上專�?代辦?��?經驗,協?�過上千?��??�進入 ???�您認為?�己?�智?�財?�權?�到侵�?,並?�提?�申訴,請參?�我?�的?�權/?�慧財產權政�?BELIEF It can be our business perception that senior citizens ought to be entitled to take pleasure in a abundant and dignified everyday living right after several years of contribution on the Modern society. OB|The fair worth has become decided possibly by reference to the industry benefit at the conclusion of each reporting time period or by discounting the relevant cash flows employing present-day desire fees for comparable instruments. h) Money possibility administration The Team s aim when running cash are to safeguard the Group s capacity to continue like a likely issue so that you can perform its principal pursuits, i.e. to offer treatment, housing and leisure services for that needy aged of Hong Kong and the PRC. The capital structure from the Group includes common deficit, common reserve and also other reserves and specified money. As a way to keep or alter the money framework, the Group may possibly attractiveness for subventions with the HKSAR Govt and donations from most of the people together with other charitable organisations. The Team will not be subject to any externally inspected cash prerequisites. 23. MATERIAL Linked PARTY TRANSACTIONS a) Key administration staff remuneration All customers of essential administration personnel are the executive committee members of the organization. There was no transaction with important administration staff all through The existing and prior yrs. b) The Team has not entered into any associated party transactions. 29|From this fantastic location, it is easy for students to take a look at the money metropolis - it really is inside walking length of famed London landmarks and it has excellent transportation one-way links.|學校位於?�州?�兩?�?��?,附近均?�公車站?�餐廳、咖?�店?�健身房,生活便?�,?�時?��?幾分?�的車程便可?�達海邊?�兩?�?��??�鄰近世?�著?�的迪士尼樂?�、環?�影?�、比佛利山莊以及好萊�?��讓您?�遊學生活增添更多色彩�??�你?�紐西蘭讀語�?之前,語言學校?�對你的?�語?�況?�行測評,根?�測評結?�安?�相?�級?�的??��,�?習�?段時?�後,會?�行?�評,考評?�格?�進入高�?級別?��?習,?�到要求?�級?�。畢竟在?�地純英語環境下,只要自己努?�,?�比?�內來說,英語水平提高的?�度?�是很快?��?

sixty nine Monetary Report and Accounts two. Sizeable ACCOUNTING Insurance policies (Continued) p) Associated parties (Ongoing) b) An entity is connected with the Team if any of the subsequent circumstances applies: (Ongoing) v) The entity is really a article-employment reward plan for the advantage of employees of both the Team or an entity linked to the Group. vi) The entity is managed or jointly controlled by anyone determined in (a). vii) Anyone discovered in (a)(i) has considerable impact above the entity or is a member of The main element management staff on the entity (or of the father or mother of your entity). viii) The entity, or any member of a group of which it is a part, presents essential administration staff services on the Group or for the Team s father or mother. Shut members of the family of someone are those relations who may very well be anticipated to impact, or be influenced by, that man or woman of their dealings Using the entity. q) Govt grants Authorities grants are certainly not recognised until There may be affordable assurance the Team will comply with the disorders attaching to them and the grants are going to be obtained. Governing administration grants are recognised in statement of surplus or deficit and also other comprehensive revenue and expenditure account on a scientific foundation more than the intervals where the Group recognises as expenditure the relevant costs for which the grants are intended to compensate. Specially, government grants whose Major ailment is that the Group need to order, construct or or else purchase non-present belongings are recognised as deferred money within the statement of monetary posture and transferred to statement of surplus or deficit and also other thorough profits and expenditure account on a systematic and rational basis more than the beneficial life with the similar assets.

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