| Accrued expenses |
| Amount due from related companies |
| Amount due from subsidiaries |
| Amount due to related companies |
| Amount due to shareholder |
| Amount due to subsidiaries |
| Amounts due from director |
| Amounts due from fellow subsidiaries |
| Amounts due from shareholder |
| Amounts due to director |
| Amounts due to fellow subsidiaries |
| Bank Balances |
| Bank Loans |
| Bank Overdrafts |
| Bills Payables |
| Bills Receivables |
| Capital Reserve |
| Cash on Hand |
| Construction in Progress |
| Contract Assets |
| Contract Liabilities |
| Cost of Sales / Direct Costs |
| Debt Securities |
| Deferred Tax Assets |
| Deferred Tax Liabilities |
| Defined Benefit Retirement Obligations |
| Deposits Paid |
| Disclosure – Cash Flow of Financing Activities |
| Disclosure – Contingent Liabilities |
| Disclosure – Diluted Earnings Per Share |
| Disclosure – Earnings Per Share |
| Disclosure – Financial Information of Material Subsidiaries |
| Disclosure – Financial Instruments |
| Disclosure – Key Principal Subsidiaries |
| Disclosure – Related Party Balances |
| Disclosure – Related Party Transactions |
| Disclosure – Segment Reporting |
| Disclosure – Subsequent Events after the Reporting Date |
| Exchange differences on translation of financial statements of overseas subsidiaries |
| Exchange Gain / Losses |
| Exchange Reserve |
| Finance Costs |
| Gain / Losses on Disposal of Investments |
| Gain / Losses on Fair value change of investment properties |
| Gain / Losses on Fair value change of investments |
| Gain on Bargain Purchase |
| Goodwill |
| Impairment losses of Goodwill |
| Impairment losses of Intangible Assets |
| Impairment losses on loans and receivables (other than AR & OR) |
| Impairment losses on property, plant and equipment |
| Impairment losses on trade and other receivables |
| Income / expense from fair value change of FVTOCI |
| Income tax expense |
| Intangible Assets |
| Interest in Joint Venture |
| Interest in Subsidiaries |
| Interests in Associates |
| Inventories |
| Investment Property |
| Lease liability |
| Long-term Receivables |
| Loss on Disposal of a Subsidiary |
| Merger Reserve |
| Non-Controlling Interests |
| Non-Current Bank Borrowings |
| Non-Current Obligations Under Finance Lease |
| Non-Operating Expenses |
| Non-Operating Incomes |
| Obligations under Finance leases |
| Operating expenses |
| Other Gains / Losses |
| Other Payables |
| Other Receivables |
| Other Revenues |
| Pledged Bank Deposits |
| Prepaid Expenses |
| Property, Plant and Equipment |
| Provisions |
| Received in Advance |
| Remeasurement of defined benefit liability |
| Restrited Bank Deposits |
| Retained Earnings / Accumulated Losses |
| Retention Payables |
| Retention Receivables |
| Revaluation Reserve |
| Revenue |
| Right-of-Use Assets |
| Salaries |
| Share Capital |
| Share of profits / loss of associates |
| Share of profits / loss of joint venture |
| Share Option Reserve |
| Share Premium |
| Share-based payment expenses |
| Tax payable |
| Trade payables |
| Trade receivables |
| Trading Securities, or other financial assets |
| Work-in-progress |
