{"component": "definition", "props": {"groups": [{"snippet": "Hong Kong Financial Reporting Standards issued by the Hong Kong Institute of Certified Public Accountants", "samples": [{"hash": "9mRZBw1P3XP", "uri": "/contracts/9mRZBw1P3XP#hkfrs", "label": "Supplemental Tenancy Agreement", "score": 35.2793159485, "published": true}, {"hash": "hIksdkD332Z", "uri": "/contracts/hIksdkD332Z#hkfrs", "label": "Sub Tenancy Agreements and Tenancy Agreement", "score": 35.1030311584, "published": true}, {"hash": "cMPAxfGdWJS", "uri": "/contracts/cMPAxfGdWJS#hkfrs", "label": "Tenancy Agreement", "score": 34.9226379395, "published": true}], "snippet_links": [{"key": "hong-kong-financial-reporting-standards", "type": "definition", "offset": [0, 39]}, {"key": "issued-by", "type": "clause", "offset": [40, 49]}, {"key": "certified-public-accountants", "type": "clause", "offset": [77, 105]}], "size": 155, "hash": "0707bbe8ec93a22012a830dd60b4837c", "id": 1}, {"snippet": "means Hong Kong Financial Reporting Standards issued by the Hong Kong Institute of Certified Public Accountants;", "samples": [{"hash": "h50tmwD0mPI", "uri": "/contracts/h50tmwD0mPI#hkfrs", "label": "Subscription and Placing Agency Agreement", "score": 34.028049469, "published": true}, {"hash": "6FrdXNMjKNU", "uri": "/contracts/6FrdXNMjKNU#hkfrs", "label": "Sale and Purchase Agreement", "score": 23.4455852509, "published": true}, {"hash": "aMtSXr0fh0t", "uri": "https://www.ifastgm.com.sg/igm/bond/relatedBondDocument/2719/China%20Merchants%20Port%20-%20Prelim%20OC.pdf", "label": "www.ifastgm.com.sg", "score": 17.0498657227, "published": false}], "snippet_links": [{"key": "hong-kong-financial-reporting-standards", "type": "definition", "offset": [6, 45]}, {"key": "issued-by", "type": "clause", "offset": [46, 55]}, {"key": "certified-public-accountants", "type": "clause", "offset": [83, 111]}], "size": 63, "hash": "7cd9da6e55987ab786c32efad43a2153", "id": 2}, {"snippet": "means Hong Kong Financial Reporting Standards.", "samples": [{"hash": "dMPW8SgELGZ", "uri": "/contracts/dMPW8SgELGZ#hkfrs", "label": "Settlement Agreement (Fosun International LTD)", "score": 35.4585914612, "published": true}, {"hash": "1Eh8mww7B7V", "uri": "/contracts/1Eh8mww7B7V#hkfrs", "label": "Facility Agreement (SIBO HOLDING LTD)", "score": 34.5920600891, "published": true}, {"hash": "eIhc6eJk3JM", "uri": "/contracts/eIhc6eJk3JM#hkfrs", "label": "Share Subscription Agreement", "score": 27.9062290192, "published": true}], "snippet_links": [{"key": "hong-kong-financial-reporting-standards", "type": "definition", "offset": [6, 45]}], "size": 24, "hash": "a752e118d1d0404da866cbc14a0e9757", "id": 3}, {"snippet": "means the Hong Kong Financial Reporting Standards.", "samples": [{"hash": "d73n7632xfY", "uri": "/contracts/d73n7632xfY#hkfrs", "label": "Facility Agreement (Golden Meditech Holdings LTD)", "score": 23.7570152283, "published": true}, {"hash": "hcXyUxYR6ZW", "uri": "/contracts/hcXyUxYR6ZW#hkfrs", "label": "Stock Purchase Agreement (Universal Electronics Inc)", "score": 21.8405208588, "published": true}, {"hash": "ghSm6quTn4o", "uri": "https://investors.uei.com/static-files/a0af40e8-ac84-4c0d-8546-440dd6a374be", "label": "investors.uei.com", "score": 14.7671289444, "published": false}], "snippet_links": [{"key": "hong-kong-financial-reporting-standards", "type": "definition", "offset": [10, 49]}], "size": 16, "hash": "2ae2533ce96b6cc61208ddefa1774fd7", "id": 4}, {"snippet": "means Hong Kong Financial Reporting Standards;", "samples": [{"hash": "bX7AG4rDE9f", "uri": "/contracts/bX7AG4rDE9f#hkfrs", "label": "Sale and Purchase Agreement", "score": 33.7115859985, "published": true}, {"hash": "OTIXMLQiUm", "uri": "/contracts/OTIXMLQiUm#hkfrs", "label": "Share Purchase Agreement", "score": 25.8062973022, "published": true}, {"hash": "es5rQJR0dWs", "uri": "/contracts/es5rQJR0dWs#hkfrs", "label": "Subscription Agreement", "score": 25.1957569122, "published": true}], "snippet_links": [{"key": "hong-kong-financial-reporting-standards", "type": "definition", "offset": [6, 45]}], "size": 12, "hash": "8845b46838c7cdc366652b1ea64573db", "id": 5}, {"snippet": "means, in respect of any date, the applicable Hong Kong Financial Reporting Standards of such date.", "samples": [{"hash": "W8mowZMMg3", "uri": "/contracts/W8mowZMMg3#hkfrs", "label": "Agreement for the Sale and Purchase of Shares", "score": 31.1292762756, "published": true}, {"hash": "IjpeKiU0P7", "uri": "/contracts/IjpeKiU0P7#hkfrs", "label": "Acquisition Agreement", "score": 30.9321861267, "published": true}, {"hash": "9duyZGzyy0", "uri": "/contracts/9duyZGzyy0#hkfrs", "label": "Acquisition Agreement", "score": 30.9321861267, "published": true}], "snippet_links": [{"key": "in-respect-of", "type": "definition", "offset": [7, 20]}, {"key": "the-applicable", "type": "clause", "offset": [31, 45]}, {"key": "hong-kong-financial-reporting-standards", "type": "definition", "offset": [46, 85]}], "size": 6, "hash": "8e4c07747aacb97163b4ca1e16278eb5", "id": 6}, {"snippet": "means Hong Kong Financial Reporting Standards, from time to time;", "samples": [{"hash": "4ttZ1EnoYQU", "uri": "https://www.hkbea.com/pdf/en/corporate-governance/memorandum-and-articles-of-association/e_BEA_AOA_02_05_2014.pdf", "label": "Articles of Association", "score": 9.1546888351, "published": false}, {"hash": "28sErD25Odh", "uri": "https://www.hkbea.com/pdf/en/corporate-governance/memorandum-and-articles-of-association/memorandum-and-articles-of-association.pdf", "label": "Articles of Association", "score": 8.1389455795, "published": false}, {"hash": "dYPVZqW6a8s", "uri": "https://www.hkbea.com/pdf/en/about-bea/regulatory-disclosures/20130630/terms-and-conditions/common_equity_tier_1_capital.pdf", "label": "Articles of Association", "score": 8.1389455795, "published": false}], "snippet_links": [{"key": "hong-kong-financial-reporting-standards", "type": "definition", "offset": [6, 45]}, {"key": "from-time-to-time", "type": "clause", "offset": [47, 64]}], "size": 5, "hash": "9c1f3a863de6df0ce2fb36265c223cb2", "id": 7}, {"snippet": "means Hong Kong Financial Reporting Standard;", "samples": [{"hash": "l5283uG0OTh", "uri": "https://www.hkma.gov.hk/media/eng/doc/key-functions/banking-stability/supervisory-policy-manual/CA-D-1_consultation.pdf", "label": "www.hkma.gov.hk", "score": 13.1735496521, "published": false}, {"hash": "hSmvlwrsgfM", "uri": "https://www.hkma.gov.hk/media/eng/doc/key-functions/banking-stability/supervisory-policy-manual/CA-D-1.pdf", "label": "www.hkma.gov.hk", "score": 8.8104038239, "published": false}, {"hash": "b4UGYyBfMnT", "uri": "https://www.hkma.gov.hk/media/eng/doc/about-the-hkma/legislative-council-issues/20060427e1d2.pdf", "label": "www.hkma.gov.hk", "score": 3.0, "published": false}], "snippet_links": [{"key": "hong-kong", "type": "definition", "offset": [6, 15]}, {"key": "reporting-standard", "type": "definition", "offset": [26, 44]}], "size": 4, "hash": "d4f409b90a4b77dd14a1c7e1233fa0e1", "id": 8}, {"snippet": "means Hong Kong Financial Reporting Standards (including Hong Kong Financial Reporting Standards, Hong Kong Accounting Standards and Interpretations) issued by HKICPA.", "samples": [{"hash": "h04fHqb5xXQ", "uri": "/contracts/h04fHqb5xXQ#hkfrs", "label": "Subscription Agreement (Sun Wise (UK) Co., LTD)", "score": 26.3757705688, "published": true}, {"hash": "jA7WUWQn6W5", "uri": "https://www.sec.gov/Archives/edgar/data/1564902/000119312517175072/d391283dex9910.htm", "label": "www.sec.gov", "score": 16.3408622742, "published": false}, {"hash": "oC0IUdtuVV", "uri": "http://d18rn0p25nwr6d.cloudfront.net/CIK-0001564902/18a387ec-0d24-42ac-9252-4838c6d0e5c5.rtf", "label": "d18rn0p25nwr6d.cloudfront.net", "score": 10.1704311371, "published": false}], "snippet_links": [{"key": "hong-kong-financial-reporting-standards", "type": "definition", "offset": [6, 45]}, {"key": "accounting-standards", "type": "definition", "offset": [108, 128]}, {"key": "issued-by", "type": "clause", "offset": [150, 159]}], "size": 4, "hash": "4ad8329f037abfc4acbc2d9d7377169a", "id": 9}, {"snippet": "means the Hong Kong Financial Reporting Standards issued by the Hong Kong Institute of Certified Public Accountants from time to time;", "samples": [{"hash": "72iBcJc8Xp9", "uri": "/contracts/72iBcJc8Xp9#hkfrs", "label": "Investment Agreement", "score": 25.6940460205, "published": true}], "snippet_links": [{"key": "hong-kong-financial-reporting-standards", "type": "definition", "offset": [10, 49]}, {"key": "issued-by", "type": "clause", "offset": [50, 59]}, {"key": "certified-public-accountants", "type": "clause", "offset": [87, 115]}, {"key": "from-time-to-time", "type": "clause", "offset": [116, 133]}], "size": 4, "hash": "0ec8957ff7bf94fc4d0b96d65ab75d6b", "id": 10}], "next_curs": "ClISTGoVc35sYXdpbnNpZGVyY29udHJhY3Rzci4LEhpEZWZpbml0aW9uU25pcHBldEdyb3VwX3Y1NiIOaGtmcnMjMDAwMDAwMGEMogECZW4YACAA", "definition": {"snippet": "Hong Kong Financial Reporting Standards issued by the Hong Kong Institute of Certified Public Accountants", "title": "HKFRS", "size": 334, "id": "hkfrs", "examples": ["In accordance with <strong>HKFRS</strong> 16 \u201cLeases\u201d, the Group will recognise right-of-use assets in the consolidated financial statements of the Group in connection with the tenancy of the Premises."], "related": [["hkfe", "HKFE", "HKFE"], ["iasb", "IASB", "IASB"], ["ifrs", "IFRS", "IFRS"], ["roc", "ROC", "ROC"], ["us-gaap", "U.S. GAAP", "U.S. GAAP"]], "related_snippets": [], "updated": "2026-03-26T04:21:01+00:00"}, "json": true, "cursor": ""}}