相信大家手上都有司庫發俾大家的財務報告。
鑑於係我地屋苑的資料， 唔想係呢度公開， （等於打開個銀包俾人睇有幾多錢， 歡迎入來掘金）。
所以， 鬍鬚仔希望大家拿番個報告出來， 我地節錄討論。
1. 呢份係乜東東？？ 只係一個銀行結餘的總結。
即係， 而家戶口有幾多錢， 走去打打簿， 然後填番D數俾大家睇。
點解無資產負債表？？
點解無損益表？？
你個袋有五百蚊， 但你爭貴利王七千幾， 你而家有有盈餘定係負債？？ 呢D， 係資產負債表先可以睇到。
至於， 你每個月用幾錢？？ 有無洗大到？？（我地係按住個開支來做財務預算）， 到底係洗少咗， 每個月可以有淨 （盈餘）？ 定係每個月都要打滾存的儲蓄主意， 個個月要蝕呢？（赤字）？？
呢D， 就係損益表度睇。
大家睇下第（4）項， 有一段好得意的評語， “（有支票未取款， 此戶口結存在3，000元以下才正常）。
咁而家多過3，000， 你俾個”唔正常的戶口結存“俾我， 代表D乜？？
鬍鬚仔唔係會計專科， 而家向高人求救。
（註 ： 鬍鬚仔估佢的意思係乜呢？？ 就係， 支票已開， 但收支票者未過數， 所以戶口有咁多錢， 其實扣晒D支票， 戶口應該少過3，000）
如果係咁， 咁呢個支票戶口的錢， 係唔係全部都屬於法團？？
而法團到底有無負債？？ 有無錢未俾？？
點解全部都係“可用款項”？？
救命！！ 你求求其做， 但我地唔會求求其睇架， 司庫！
Please keep a copy of the statement send by Ms Chan as evidence of a distribution of the financial report for seaview garden.
回覆刪除It should be noted that as an annual distribution of the financial statement, this account should be audited and with the accounting standard adopted clearly stated.
Without further explanation and accompanying notes this documentation, it is understood that:
1. the distributed statement is the formal and official record of the finances of Seaview Garden for 2013
2. the standard adopted for accounting follows general convention of HKFRS.
Therefore we have the document as evidence that:
1. the numbers presented are Audited numbers for informing the owners of the current financial status.
2. the standards followed means that we are missing key information which are either missed by accident or on purpose.
Following the AGM on 28-Mar, where we saw 2 table on screen on the powerpoint, this is in a different format once again to the distributed record.
There are reasons to believe that the treasurer have not undergone due diligence in the preparation of the statement and that, it is already in breach of Cap 201 sec 9 pt 3, which clearly states that:
"3) Any agent who, with intent to deceive his principal, uses any receipt, account or other document-
(a) in respect of which the principal is interested; and
(b) which contains any statement which is false or erroneous or defective in any material particular; and
(c) which to his knowledge is intended to mislead the principal"
Because the requirement is as explained by ICAC:
"The financial statements shall:
include an income and expenditure account giving a true and fair view of the OC’s financial
transactions for the period;
include a balance sheet giving a true and fair view of the OC’s financial position as at the date of the income and expenditure account;
be signed by the Chairman and the Secretary / Treasurer;
be audited by an accountant, appointed by resolution of the OC at a general meeting;...
and be presented with the auditor's report (if any) to the OC at the AGM" [OC - Owner Corporate]
As one can see, it is a requirement to present an audited account to owners.
If the numbers presented are unaudited, when the common knowledge and accepted fact is that they need to be audited; this have inference that the unaudited account is being presented as audited.
If this is the case, then it is an act of deception, as the treasurer, the agent acted with "... intent to deceive his principal, uses any receipt, account or other document", principal being the owners of seaview garden.
We need a full explanation of this event. Otherwise this should be reported to the ICAC for investigation.
翻譯如下 (If there are any differences in the articles of
回覆刪除the English and Chinese versions, the English version takes precedence.)
請保留一份陳女士發佈的海景花園財務報告為證據。
注意，作為常年經銷的財務報表，應經清楚列明審計採用的會計標準。
沒有進一步的解釋和隨行筆記本文檔，財務報表的理解是：
1。分佈的報表是海景花園2013年的正式和官方財政記錄
2。一般慣例,會計標準是按照香港財務報告準則。
因此，我們有的文件應作為證據：
1。業主當前的文件的數字為正式和已審核的數字。
2。遵循的香港財務報告準則，我們缺少的關鍵信息，或者因意外或故意被錯過。
繼3月28日的大會(AGM)上，在那裡我們看到屏幕上的2簡報表，同這一次再分佈的記錄有不同的格式。
上述衍生出,有原因相信司庫在準備的文件沒有經過盡職調查(due diligence)，如是,這是違反第201章
第9條第3點，其中明確指出：
“(3) 任何代理人意圖欺騙其主事人而使用如下所述的任何收據、帳目或其他文件─
(a) 對其主事人有利害關係；及
(b) 在要項上載有虛假、錯誤或欠妥的陳述；及
(c) 該代理人明知是意圖用以誤導其主事人者，
即屬犯罪。“
由廉政公署解釋的業主立案法團的財務要求(樓宇財務管理實務指南,4章)：
"財務報表應：
• 包括收支表，而該表須真實而中肯地反映法團在該表所關乎的期間內的財務往來；
• 包括資產負債表，而該表須真實而中肯地反映法團在收支表的結算日期當日的財務
狀況；
• 由主席及秘書 ／司庫簽署；
• 由經業主大會決議所委聘的會計師審核（除非是不多於50個單位的建築物）。
• 在法團業主周年大會上提交財務報表及核數師報告（如有）。"
正如可以看到，它是一個要求經審核後而提交一份業主的帳目。
如果數字是未經審核的，而共同的公認的事實是，它需要經審核，這可以推論為未經審核賬目擺在作為經審核賬目。
如果是這樣的話，那麼它可以推論為一種欺騙行為，為司庫(代理人)"...意圖欺騙其主事人而使用如下所述的任何收據、帳目或其他文件... b)在要項上載有虛假、錯誤或欠妥的陳述..."，主事人是 海景花園業主。
這個事件,我們需要一個完整的解釋。否則，這應該是報廉署調查。
http://www.bm.icac.hk/bm_wcms/UserFiles/File/tc/CMS/education_publicity/BFM_Toolkit(Mar10).pdf
刪除TKS FOR YOUR INFO.
回覆刪除