Past version: effective up to 30/12/2015
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The report on results and financial position under rules 4.04(1) to (4) must disclose separately the following information:—

(1) Income statement
(a) turnover;
(b) investment and other income;
(c) profit (or loss) on sale of investments or properties;
(d) cost of goods sold;
(e) interest on borrowings;
(f) depreciation/amortisation;
(g) profit (or loss) before taxation, including the share of the profit (or loss) of associated companies, with separate disclosure of any items included therein which are exceptional because of size, nature and incidence;
(h) taxation on profits (Hong Kong and overseas) in each case indicating the basis of computation, with separate disclosure of the taxation on share of associated companies' profits;
(i) profit (or loss) attributable to non-controlling interests;
(j) profit (or loss) attributable to shareholders;
(k) rates of dividend paid or proposed on each class of shares (with particulars of each such class) and amounts absorbed thereby and any waivers of dividend except that the accountants' report need not disclose this information:—
(i) if combined results are presented in accordance with rule 4.09 and, in the opinion of the reporting accountants, such information is not meaningful having regard to the purpose of the report;
(ii) if the accountants' report relates to an issue of debt securities; or
(iii) in the case of a major transaction; and
(l) details of any special dividend proposed to be paid after the date of the accountants' report;
(2) Balance sheet information as follows, if applicable:
(a) fixed assets;
(b) current assets
(i) stocks;
(ii) debtors including credit policy and ageing analysis of accounts receivable;
(iii) cash at bank and in hand; and
(iv) other current assets;
(c) current liabilities
(i) borrowings and debts; and
(ii) ageing analysis of accounts payable;
(d) net current assets (liabilities);
(e) total assets less current liabilities;
(f) non-current liabilities
(i) borrowings and debts;
(g) capital and reserves; and
(h) non-controlling interests;
(3) in the case of banking companies, the information on results and financial position set out in the Financial Disclosure by Locally Incorporated Authorized Institutions issued by the Hong Kong Monetary Authority must be provided in place of that set out in rule 4.05(1) (with the exception of that required by rules 4.05(1)(k) and 4.05(1) (l)) and rule 4.05 (2) ; and
(4) Segment information

the income statement and balance sheet shall, in addition to that information required by rules 4.05(1) to 4.05(2), include segmental information required by the accounting standards adopted for the preparation of its annual financial statements:—
(a) Hong Kong Financial Reporting Standards (HKFRS); or
(b) International Financial Reporting Standards (IFRS); or
(c) China Accounting Standards for Business Enterprises (CASBE).
Note: The information required by this rule may be provided on the face of the income statement or the balance sheet, as appropriate, or in the notes to the financial statements.