Basis for preparing the Completion Accounts Sample Clauses

Basis for preparing the Completion Accounts. The Completion Accounts shall be prepared on the following basis, and in the order of priority shown below: (a) applying the same accounting standards, principles, policies and practices (with consistent classifications, judgements, valuation and estimation techniques) that were used in the preparation of the Audited Accounts; and (b) to the extent not provided for by the matters referred to in paragraph 4(a) above, in accordance with The Hong Kong Financial Reporting Standards and the applicable accounting requirements, in each case as in force for the accounting period ending on the Accounts Date.

Basis for preparing the Completion Accounts. 4.1 The Completion Accounts shall be prepared on the following basis, and in the order of priority shown below: (a) applying the same accounting standards, principles, policies and practices (with consistent classifications, judgements, valuation and estimation techniques) that were used in the preparation of the Accounts; and (b) to the extent not provided for by the matters referred to in paragraph (a) above, in accordance with FRS 102, together with all other generally accepted accounting principles, policies and practices applied in the UK and the applicable accounting requirements of the CA 2006, in each case as in force for the accounting period ending on the Accounts Date.