Companies (Winding Up and Miscellaneous Provisions) Ordinance

41.
The expression
financial year
(
財政年度
) in this
Schedule
means the year in respect of
                                        which the financial statements of the company or of the
                                        business, as the case may be, are prepared, and where by
                                        reason of any alteration of the date on which the financial
                                        year of the company or business terminates the financial
                                        statements of the company or business have been prepared for
                                        a period greater or less than a year, that period is for the
                                        purposes of this
Schedule
to be regarded as a
                                        financial year.
(Amended
28 of 2012 ss. 912 & 920
)