Companies (Winding Up and Miscellaneous Provisions) Ordinance

Any report required by Part II shall either indicate by way
                                        of note any adjustments as respects the figures of any
                                        profits or losses or assets and liabilities dealt with by
                                        the report which appear to the persons making the report
                                        necessary or shall make those adjustments and indicate that
                                        adjustments have been
                                        made.