2019年年度說明性財務報表 -新加坡特許會計師協會（英文版）.pdf

1、Illustrative Financial Statements 2019 Preface About this publication: This publication is an illustrative financial statements (IFS) of a Singapore-incorporated company, ABC Pte. Ltd., prepared in accordance with: lFinancial Reporting Standards in Singapore (FRSs) lSingapore Companies Act, Chapter

2、50 (CA) The IFS serve to provide an illustration of the annual financial statements of a company whose principal activities are those of trading. The disclosures contained in these IFS are made based on a hypothetical entity and certain assumptions have been made about the applicability of the discl

3、osures required by FRSs. The IFS are designed to capture a wide set of circumstances and transactions, and in enhancing the relevance of the IFS, all minimum disclosure requirements of FRSs are complied with, generally without considering materiality. Also, since the IFS are prepared based on a fict

4、itious entity, assessing materiality is not possible in some circumstances. This set of IFS is a helpful enabler for entities preparing financial statements under FRSs, but its illustrative nature must be appreciated. The names of people and entities included as illustrations are fictitious. Any res

5、emblance to any person or business is purely coincidental. This 2019 edition includes illustrations of disclosures which are effective for annual periods beginning on or after 1 January 2019. To draw the attention of users to changes in this publication as compared to the 2018 edition, we have side-

6、lined the new illustrations, disclosure requirements and other editorial changes in this manner. Important notices: lThis publication is intended as an illustrative guide rather than a definitive statement. lWhile the IFS contain most of the usual disclosures typically found in the financial stateme

7、nts of entities whose activities include trading, the disclosures and help tips in this publication are not meant to be exhaustive. Reference should be made to the relevant standards and regulations for specific disclosure requirements. lThis publication should not be relied upon as a substitute for

8、 seeking professional advice concerning the appropriate accounting treatment for specific individual situations or ensuring compliance with the FRSs and/or CA. Abbreviations: The following abbreviations are used in this publication: ACRA Accounting and Corporate Regulatory Authority CA Singapore Com

9、panies Act, Chapter 50 FRS Financial Reporting Standard in Singapore INT FRS Interpretations of FRS FRS IE FRS Illustrative Examples FRS IG FRS Implementation Guidance ISCA Institute of Singapore Chartered Accountants SSA Singapore Standard on Auditing TABLE OF CONTENTSPAGE Directors Statement 1 4 I

10、ndependent Auditors Report5 8 Statement of Profit or Loss and Other Comprehensive Income 9 11 Statement of Financial Position 12 13 Statement of Changes in Equity14 15 Statement of Cash Flows 16 18 Notes to the Financial Statements19 104 Appendix A Statement of Profit or Loss and Other Comprehensive

11、 Income (Illustrating the analysis of expenses by nature) 105 ABC PTE. LTD. DIRECTORS STATEMENT FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2019 The directors are pleased to present their statement to the members together with the audited financial statements of ABC Pte. Ltd. (the Company) for the fina

12、ncial year ended 31 December 2019. 1. Opinion of the directors In the opinion of the directors, (a) the financial statements of the Company are drawn up so as to give a true and fair view of the financial position of the Company as at 31 December 2019 and the financial performance, changes in equity

13、 and cash flows of the Company for the year then ended; and (b) at the date of this statement, there are reasonable grounds to believe that the Company will be able to pay its debts as and when they fall due. 2. Directors The directors of the Company in office at the date of this statement are: Iren

14、e Lee Nelson Ma Steven Lee (Appointed on 31 March 2019) 3. Arrangements to enable directors to acquire shares or debentures Neither at the end of nor at any time during the financial year was the Company a party to any arrangement whose objects are, or one of whose objects is, to enable the director

15、s of the Company to acquire benefits by means of the acquisition of shares in, or debentures of, the Company or any other body corporate. 4. Directors interests in shares or debentures According to the register of directors shareholdings kept by the Company under section 164 of the Singapore Compani

16、es Act, Chapter 50 (the Act), the directors of the Company who held office at the end of the financial year had no interests in the shares or debentures of the Company and its related corporations except as stated below: Direct interest Deemed interest Name of directors At the beginning of financial

17、 year or date of appointment At the end of financial year At the beginning of financial year or date of appointment At the end of financial year Ordinary shares of the Company Irene Lee1,5001,500- Nelson Ma1,5001,5001,5001,500 Steven Lee1,0001,000- CA 201: 16 CA Sch 12(1)(a) CA Sch 12(1)(b) CA Sch 1

18、2(7) CA Sch 12(8)(a) CA Sch 12(8)(b) CA Sch 12(9) 1 ABC PTE. LTD. DIRECTORS STATEMENT (Continued) FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2019 5. Share options There were no share options granted during the financial year to subscribe for unissued shares of the Company. There were no shares issued

19、during the financial year by virtue of the exercise of options to take up unissued shares of the Company. There were no unissued shares of the Company under option at the end of the financial year. 6. Auditor PA LLP has expressed its willingness to accept re-appointment as auditor. On behalf of the

20、Board of Directors _ _ Irene Lee Nelson Ma Director Director 30 May 2020 Help tips (i) Addressee(s) of the Directors Statement The phrase to the member should be used if the Company has only one shareholder. (ii) Opinion of the directors Where there are events or conditions that may cast significant

21、 doubt on the Companys ability to pay its debts as and when they fall due, the opinion of the directors should be amended accordingly with the appropriate disclosures. (iii) Signing of the Directors Statement The phrase On behalf of the Board of Directors is not necessary if the Company has two or f

22、ewer directors. If the Company has two directors, the phrase The Board of Directors is suggested. If the Company has only one director, the phrase The Sole Director is suggested. CA Sch 12(2) CA Sch 12(5) CA Sch 12(6) CA 201: 16 2 ABC PTE. LTD. DIRECTORS STATEMENT (Continued) FOR THE FINANCIAL YEAR

23、ENDED 31 DECEMBER 2019 Help tips (Continued) (iv) Dating of the Directors Statement The directors statement shall be made out and sent to all persons entitled to receive notice of general meetings of the Company not less than 14 days before the date of the Annual General Meeting (AGM). The directors

24、 statement shall be made in accordance with a resolution of the directors specifying the day on which it was made out and be signed on behalf of the directors by two directors of the Company containing the information set out in the Twelfth Schedule of the CA. AGMs shall be held within six months af

25、ter the end of the financial years for non-listed companies unless the company meets the requirements in section 175A of the CA. (v) Directors interests in shares or debentures A director or chief executive officer of the Company shall be deemed to hold or have an interest or a right in or over any

26、shares or debentures if: (i) a wife or husband of the director or chief executive officer (as the case may be) (not being herself or himself a director or chief executive officer thereof) holds or has an interest or a right in or over any shares or debentures; or (ii) a child of less than 18 years o

27、f age of that director or chief executive officer (as the case may be) (not being himself or herself a director or chief executive officer) holds or has an interest in shares or debentures. “Child” includes step-son, adopted son, step-daughter and adopted daughter. If a director resigns after the en

28、d of the financial year but before the date of the directors statement, his interest as at the end of the financial year is still required to be disclosed. If none of the directors has any interests in shares or debentures in the Company or any related corporations, the following disclosure is sugge

29、sted: None of the directors of the Company holding office at the reporting date had any interest in the shares or debentures of the Company or any related corporations either at the beginning or end of financial year. A director is deemed to have interests in the related companies if the director is

30、 entitled to exercise or control the exercise of not less than 20% of the voting shares in the related companies. Where the Company is a wholly-owned subsidiary of another company (i.e. the holding company), the Company may be deemed to have complied with section 164 of the CA in relation to a direc

31、tor who is also a director of that other company if the particulars required by this section to be shown in the register of the Company are shown in the register of the holding company. The following should be disclosed: The directors, Mr/Ms _ and Mr/Ms_ are also directors of (holding company), inco

32、rporated in the Republic of Singapore, which owns all the shares of the Company. Their interests in shares are recorded in the register of directors shareholdings kept under section 164 of the Singapore Companies Act by the holding company and are therefore not disclosed in this directors statement.

33、 CA 201: 16 CA 203: 1 CA 175: 1(b) CA 175A CA 164: 15(a), 16 CA Sch 12(9) CA 7: 4A CA 164: 3 3 ABC PTE. LTD. DIRECTORS STATEMENT (Continued) FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2019 Help tips (Continued) (vi) Share options Particulars of share options issued by the Company to be disclosed inclu

34、de: (i) where any option has been granted by a Company, other than a parent company for which consolidated financial statements are required, during the period covered by the financial statements to take up unissued shares of a Company (a) the number and class of shares in respect of which the optio

35、n has been granted; (b) the date of expiration of the option; (c) the basis upon which the option may be exercised; and (d) whether the person to whom the option has been granted has any right to participate by virtue of the option in any share issue of any other company. (ii) where any of the above

36、 particulars have been disclosed in a previous directors statement, reference may be made to that statement. (iii) the particulars of shares issued during the period to which the statement relates by virtue of the exercise of options to take up unissued shares of the Company, whether granted before

37、or during that period. (iv) the number and class of unissued shares of the Company under option as at the end of the period to which the statement relates, the price, or method of fixing the price, of issue of those shares, the date of expiration of the option and the rights, if any, of the persons

38、to whom the options have been granted to participate by virtue of the options in any share issue of any other company. (vii) Resignation of directors There are no requirements to give details of director(s) who resigned during the financial year and up to the date of the directors statement. If a di

39、rector resigns after the end of the financial year but before the date of the directors statement, his interests at the end of the financial year should still be disclosed. (viii) Revision of defective financial statements Directors are able to revise the Companys financial statements in respect of

40、any financial year of the Company. The revision is confined to those aspects in which the financial statements did not comply with the requirements of the CA (including compliance with FRSs) and any necessary consequential revisions. A new directors statement and auditors report must be attached to

41、the revised financial statements. Appendix 4 of the guidance, Revision of Defective Financial Statements, or Consolidated Financial Statements or Balance-Sheet Under Sections 202A and 202B of the Companies Act Guidance for Companies, issued by ACRA provides an illustrative new directors statement. C

42、A Sch 12(2) CA Sch 12(3) CA Sch 12(5) CA Sch 12(6) CA Sch 12(9) 4 ABC PTE. LTD. INDEPENDENT AUDITORS REPORT FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2019 INDEPENDENT AUDITORS REPORT TO THE MEMBERS OF ABC PTE. LTD. Report on the Audit of the Financial Statements Opinion We have audited the financial

43、statements of ABC Pte. Ltd. (the Company), which comprise the statement of financial position as at 31 December 2019, and the statement of profit or loss and other comprehensive income, statement of changes in equity and statement of cash flows for the year then ended, and notes to the financial sta

44、tements, including a summary of significant accounting policies. In our opinion, the accompanying financial statements are properly drawn up in accordance with the provisions of the Companies Act, Chapter 50 (the Act) and Financial Reporting Standards in Singapore (FRSs) so as to give a true and fai

45、r view of the financial position of the Company as at 31 December 2019 and of the financial performance, changes in equity and cash flows of the Company for the year ended on that date. Basis for Opinion We conducted our audit in accordance with Singapore Standards on Auditing (SSAs). Our responsibi

46、lities under those standards are further described in the Auditors Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the Company in accordance with the Accounting and Corporate Regulatory Authority (ACRA) Code of Professional Conduct and Ethics f

47、or Public Accountants and Accounting Entities (ACRA Code) together with the ethical requirements that are relevant to our audit of the financial statements in Singapore, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the ACRA Code. We believe that

48、the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Other Information Management is responsible for the other information. The other information comprises the Directors Statement set out on pages xx to xx. Our opinion on the financial statements does

49、 not cover the other information and we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work we have performed, we conclude that there is a material missta