| 11. | These times are modified where an accounting period lasts for less than twelve months.
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| 12. | SSAP21 will be mandatory for financial statements with accounting periods that began on 1 January.
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| 13. | Under accrual-basis accounting, only premiums pertaining to the relevant accounting period are recognized as revenues.
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| 14. | Methodologies for allocating amortization to each accounting period are generally the same as for depreciation.
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| 15. | Generally, the accounting period consists of 12 months.
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| 16. | An accounting period ends and a new one begins with the commencement of a winding up.
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| 17. | The trades were aimed at concealing clients'losses by shuffling them between companies with different accounting periods.
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| 18. | The end result is capital balances of the partners at the end of the accounting period.
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| 19. | The acquisition is expected to boost RMC's earnings in the first full accounting period following the purchase.
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| 20. | These refer to goods produced or purchased but were not utilized or sold during the accounting period.
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