Illustrative condensed consolidated interim financial information for existing IFRS / HKFRS preparers

For the six months ended 30 June 2016

The 2016 version of the Illustrative condensed consolidated interim financial information for existing IFRS/HKFRS preparers is for a fictitious listed manufacturing and retailing group incorporated in Hong Kong. The illustrative example is prepared in accordance with the relevant requirements as set out in :

  • The Listing Rules issued by the Stock Exchange of Hong Kong Limited;
  • IFRSs issued by the International Accounting Standards Board; and
  • HKFRSs issued by the Hong Kong Institute of Certified Public Accountants

This publication has been incorporated with the statements required by Section 436 of Hong Kong Companies Ordinance (Cap. 622) in relation to the publication of non-statutory accounts, which is applicable to Hong Kong incorporated companies (listed/unlisted) only.

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