Valuations of properties situated outside Hong Kong
- Additional provisions (8.10-8.11)
- Specific provisions with respect to PRC properties (8.12-8.17)
- Joint venture interests in PRC properties (8.18-8.19)
- Contents of valuation report (8.20-8.21)
- Income or profit method of valuation (8.22)
- Valuation by residual method (8.23-8.25)
- Accountancy treatment (8.26)
- Notifiable transactions (8.27)
- Connected transactions (8.28)
- Date and cost of original acquisition (8.29)