| 单词 | True and fair view |
| 释义 | 真實而公平地反映 In relation to corporations, a phrase describing the standard of reporting expected from company directors in relation to a range of matters, particularly the way in which financial statements or statement of accounts are presented. Every balance sheet of a company shall give a true and fair view of the state of affairs of the company as at the end of its financial year, and every profit and loss account of a company shall give a true and fair view of the profit or loss of the company for the financial year: Companies Ordinance (Cap 32) s 123(1). This is the requirement in both interim accounts and last annual accounts: ss 79G, 79H. The group accounts laid before a company shall give a true and fair view of the state of affairs and profit or loss of the company and the subsidiaries dealt with thereby as a whole, so far as concerns members of the company: s 126(1). The auditor shall in their report state whether in the auditors’ opinion the company’s balance sheet and profit and loss account and (if it is a holding company submitting group accounts) the group accounts a true and fair view is given: s 141. Save in exceptional circumstances, compliance with Accounting Standards is necessary to give a true and fair view: Statements of Standard Accounting Practice, Interpretations and Accounting Guidelines issued by the Council of the Hong Kong Society of Accountants, para 41. It is different from the requirement of a ‘true and correct’ view as required by the Companies Ordinance (Cap 32) s 141D(1)(e): Peter PF Chan v Hong Kong Society of Accountants [2002] HKCFI 78. See also Accounting standards; Financial statement; True and fair accounts. 就法團而言，指描述預期由公司董事作出關於不同範疇事宜(特別是有關財務報表或帳目報表呈示的方式)的報告的準則的用語。公司的每份資產負債表，須真實而公平地反映公司於其財政年度終結時的事務狀況，而公司的每份損益表，則須真實而公平地反映公司在該財政年度的利潤或虧損：《公司條例》(第32章)第123(1)條。這規定適用於臨時帳目及最近周年帳目：第79G及79H條。提交公司省覽的集團帳目，須真實而公平地反映公司及集團帳目所處理的附屬公司的與公司成員有關的整體事務狀況與利潤或虧損：第126(1)條。核數師應在其報告書述明他們認為公司的資產負債表、損益表及集團帳目(如公司為一間呈交集團帳目的控股公司)是否真實而公平地反映公司的事務狀況：第141條。除在例外的情況外，遵從會計準則即須作出真實及公正地反映的意見：香港會計師公會理事會發出的《會計實務準則》，第41段。這有別於《公司條例》(第32章)第141D(1)(e)條規定的「真實而正確地反映」的要求：Peter PF Chan v Hong Kong Society of Accountants （民事上訴2000年第469號，未經彙報）。另見 Accounting standards; Financial statement; True and fair accounts。 |
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