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FE December 2015 Paper I Panelists' Report_Final

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FE (Jun 17) Paper II_Question

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Panelists_Report_Module_A_(Dec_14)_Final

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Panelists_Report_Module_A_(Dec_14)_Final_2

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MC (Jun 2018) Question Module C (June 2018 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation and ...

File Type: pdf | Size: 274 KB

TechWatch 202

TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...

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TechWatch210

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DC order_1239H_8Jan2019_edited

. , IN THE MATTER OF A Complaint made under section 34(, A) of the Professional Accountants Ordinance (Cap. 50) BETWEEN Proceedin s No: D-, 7,239H The Registrar of the Hong Kong Institute of Certified ...

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Decision on sanctions and costs_0633C_0646C_0861C_15 Nov 2018

IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accountants Ordinance (Cap. 50) BETWEEN Proceedings No: D-, 1-0633C/D-, 1-0646C/D-, 3-086, C The Registrar of the Hong Kong I ...

File Type: pdf | Size: 327 KB

DC order 1145C & 1191C_16 Jan 2018_edited

DC order 1145C & 1191C_16 Jan 2018_edited IN T}lE MATTER OF A Complaint made under Section 34(I) and 34(IA) of the Professional Accountsnts Ordinance (Cap. 50) ("the FAO") and referred t ...

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update187

i Update No. 187 (Issued 16 August 2016) This Update relates to the issuance of Classification and Measurement of Share-based Payment Transactions (Amendments to HKFRS 2 Share-based Payment) Document ...

发布日期: 2019-03-25

File Type: pdf | Size: 923 KB

dii-info-session

InformationInformationInformationInformationInformationInformationInformationInformationInformation Information Session on theSession on theSession on theSession on theSession on the Session on theSes ...

发布日期: 2010-07-20

File Type: pdf | Size: 135 KB

ed_pn8101ct

Licensed Insurance Broker Companies – Compliance with the Insurance (Financial and Other Requirements for Licensed Insurance Broker Companies) Rules Practice Note 810.1 (Revised) PN 810.1 (Revised) Is ...

File Type: pdf | Size: 700 KB

212247 HKICPAEng ESSfinal version

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Eng Annual Report 2021

TOGETHER PROFESSION F O R T H E ANNUAL REPORT 2021MESSAGE FROM THE PRESIDENT MESSAGE FROM THE CHIEF EXECUTIVE AND REGISTRAR CORPORATE GOVERNANCE MEMBERSHIP AND QUALIFICATION REGULATION AND PROFESSIONA ...

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Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling June Dance Dinner The Dance Interest Group (DIG) has organized the June dance dinner for members to network with your fellow members in a relaxed and informal ambienc ...

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Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling July Dance Dinner The Dance Interest Group (DIG) has organized the July dance dinner for members to network with your fellow members in a relaxed and informal ambienc ...

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Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling August Dance Dinner The Dance Interest Group (DIG) has organized the August dance dinner for members to network with your fellow members in a relaxed and informal amb ...

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Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling October Dance Dinner The Dance Interest Group (DIG) has organized the October dance dinner for members to network with your fellow members in a relaxed and informal a ...

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Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling November Dance Dinner The Dance Interest Group (DIG) has organized the November dance dinner for members to network with your fellow members in a relaxed and informal ...

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Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling December Dance Dinner The Dance Interest Group (DIG) has organized the December dance dinner for members to network with your fellow members in a relaxed and informal ...

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PAAO

PROFESSIONAL ACCOUNTANTS (AMENDMENT) Ord. No. 23 of 2004 A1029 ORDINANCE PROFESSIONAL ACCOUNTANTS (AMENDMENT) ORDINANCE 2004 CONTENTS Section Page 1. Short title and commencement ..................... ...

发布日期: 2019-03-25

File Type: pdf | Size: 212 KB

Exclusive discount for HKICPA members for 2024 HKGFA Annual Forum

Dear members, The Institute is proud to be a supporting organization of the 2024 HKGFA Annual Forum – Financing Asia’s Net Zero Transition. We would like to invite you to the event, which will be held ...

发布日期: 2024-05-20

Zung Fu Company Limited

Offers: Mercedes-Benz Car Purchase Privilege Purchase selected stock to enjoy an additional vehicle price discount valued at up to HK60,000* 10-day express delivery for selected models Financing schem ...

发布日期: 2020-10-08

update020

Update No. 20 (Issued September 2005) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Replace contents page i with revised contents page i. Revised contents page P ...

发布日期: 2019-03-25

File Type: pdf | Size: 115 KB

From CPA to CPA Plus (FCCP) (HKIBE)

From CPA to CPA Plus (FCCP) (HKIBE) Learn at your convenience. Take CPD courses anywhere, anytime through the Internet. The Institute, in collaboration with Hong Kong Institute of Business Engineers ( ...

发布日期: 2018-10-18

Exposure Draft 2017

Date Title 19 September 2017 Invitation to Comment on IASB Exposure Drafts: ED/2017/5 Accounting Policies and Accounting Estimates and ED/2017/6 Definition of Material with links to Exposure Draft ED/ ...

发布日期: 2017-06-13

TAA-MPR

1 The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accountants that leads and s ...

发布日期: 2017-06-09

File Type: pdf | Size: 89 KB

letter

Dear members and member practices, The 67th National Day celebration dinner The Hong Kong Institute of CPAs and the Society of Chinese Accountants and Auditors are co-hosting the National Day dinner t ...

发布日期: 2016-09-05

File Type: pdf | Size: 72 KB

letter_r

发布日期: 2016-07-20

File Type: pdf | Size: 72 KB

2015

DateSubject 31 December 2015 IASB Request for Views 2015 Agenda Consultation - Comment letters received 30 December 2015 IASB Draft IFRIC Interpretation DI/2015/2 Foreign Currency Transactions and Adv ...

发布日期: 2015-01-30

2015

发布日期: 2015-01-30

YMSC141011_Programme_v5

Version: 141008 Page 1 of 2 Career conference Career advancement and mobility of young CPAs Date: 11 October, Saturday Venue: Hong Kong Institute of CPAs 27/F, Wu Chung House, 213 Queen's Road Eas ...

发布日期: 2014-10-08

File Type: pdf | Size: 158 KB

flyer_SMP140303

Date Monday, 3 March 2014 Time 6:30 p.m. – 8:30 p.m. (Registration starts at 6:00pm) Venue Level 28, HSBC Main Building, 1 Queen’s Road Central, Central, Hong Kong. Chairman Mr. Raymond Cheng, Council ...

发布日期: 2014-02-05

File Type: pdf | Size: 116 KB

Circular_tommykan

The Golf Interest Group (GIG) is pleased to announce that Mr. Tommy Kan, PGA, has agreed to conduct golf lessons at Garden Farm Golf Centre for members. Mr. Kan, former golf professional of The Jockey ...

发布日期: 2013-04-12

File Type: pdf | Size: 68 KB

20130306

Date 6 March 2013, Wednesday Time 6:45 p.m. – 9:45 p.m. Venue Rooms 2-4, Hong Kong Institute of CPAs, 27/F Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Speaker Mr. Patrick Ho, LL.B, ...

发布日期: 2013-01-29

File Type: pdf | Size: 110 KB

srf-121206

Forum on proposed changes to auditor regulation and professional liability Date: 6 December 2012 Time: 6:00 p.m. – 8:00 p.m. Venue: HKICPA Training Centre, 27/F., Wu Chung House, 213 Queen’s Road East ...

发布日期: 2012-11-28

File Type: pdf | Size: 80 KB

Mod D Outline_Amendment

Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Workshop 1 1. Introduction Presentation Group discussion 2. Profits tax Group exercise Ch.3, 8 & 11 3. Negotia ...

发布日期: 2012-10-31

File Type: pdf | Size: 95 KB

D1

Taxation vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Workshop 1 1. Introduction Presentation Group discussion 2. Profits tax Group exercise Ch.3, 8 & 1 ...

发布日期: 2012-09-24

File Type: pdf | Size: 91 KB

otw_tentative_schedule_2012

HKICPA OTW 2012Training Schedule as at 25 April(The time and date of the training sessions are subject to change.)DateSection/EventDistanceOptionDistanceTotalRemarksin kmin kmin kmSaturday, 7 April, 2 ...

发布日期: 2012-04-25

File Type: pdf | Size: 22 KB

20110706

Date Time Venue Speaker Language Class size Enrolment fee Enrolment deadline 6 July 2011, Wednesday 6:30 p.m. – 9:30 p.m. The Joint Professional Centre Limited, Lecture Theater, Unit 1, G/F., The Cent ...

发布日期: 2011-05-09

File Type: pdf | Size: 123 KB

info-session

Information Session on the Institute's first Specialist Qualification: Diploma in Insolvency The Diploma in Insolvency programme is the Institute's first Specialist Qualification, covering sub ...

发布日期: 2010-08-05

File Type: pdf | Size: 109 KB

sem-overview-auditing-standards

Date 6 May 2010, Thursday Time 6:30 p.m. – 9:30 p.m. Venue SCOPE Admiralty Learning Centre, Room UT, 8/F., United Centre, 95 Queensway, Admiralty, Hong Kong. Speaker Mr. Lam Chi Yuen, Nelson, FCPA (Pr ...

发布日期: 2010-04-19

File Type: pdf | Size: 111 KB

S090706S

HKAS40: Investment Property Programme Code: Speaker Mr. Richard Lai Mr. Lai is a sole proprietor of a CPA firm in Hong Kong. He provides auditing, taxation, corporate finance and other business advis ...

发布日期: 2009-06-11

File Type: pdf | Size: 232 KB

S090706AS

非贸易付汇的税务管理PRC Tax Administration for Remittance of Foreign Exchange Relating to Non-Trade Items Programme Code: Programme Code: Speaker Ms. Winnie Ng, Principal, Deloitte Touche Tohmatsu Ms. Ng has m ...

发布日期: 2009-06-05

File Type: pdf | Size: 69 KB

studMatter

Student matters Prospective CPA Issue No. 46 Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. April 2009 Extended library opening hours during examination period To help QP candidates ...

发布日期: 2009-04-28

File Type: pdf | Size: 266 KB

S090218

6 Creative Accountant: You Don’t Have to be Creative to be Creative Programme Code: Speaker Dr. Sidney Sze, CEO, Midland Financial Group Dr. Sze is a Certified NLP Trainer, the Founder President of t ...

发布日期: 2009-01-06

File Type: pdf | Size: 115 KB

S090218

发布日期: 2009-01-06

File Type: pdf | Size: 115 KB

Concordance_IASE_ED_SME

Table of Concordance between IASB ED of proposed IFRS for SMEs and HK SME-FRF & SME-FRS Section IASB ED of proposed IFRS for SMEs Section HK SME-FRF & SME-FRS 1. Scope SME-FRF 2. Concepts and ...

发布日期: 2007-04-03

File Type: pdf | Size: 15 KB

Info_Session_Dec_05

New CPD Requirements Information Session The Institute issued a revised Statement 1.500 (August 2005), which prescribes new CPD requirements as from 1 December 2005. Under the new requirements, all me ...

发布日期: 2005-10-31

File Type: pdf | Size: 50 KB

i2c-IFRS6-IFRS1

12 May 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties INTERNATIONAL ACCOUNTING STANDARDS BOARD EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO IFRS 6 AND IFRS 1 The Internat ...

发布日期: 2005-05-14

File Type: pdf | Size: 202 KB

B - ws 2 session 6 (20111)

B - ws 2 session 6 (20111) Corporate Financing 20 Workshop 2 Session 6 Pre-workshop exercise 4 (Treasury Operations) The head of the company’s treasury department is concerned about weaknesses in work ...

File Type: pdf | Size: 28 KB

DutyRoster(12-18Jan2015)_1

DutyRoster(12-18Jan2015)_1 Duty Roster for 12 -18 January 2015 ME ME ME ME ME ME ME Marks Checking Marks Checking Marks Checking Marks Checking Marks Checking Marking School Marking School No. Title N ...

File Type: pdf | Size: 5 KB

DutyRoster(12-18Jan2015)

DutyRoster(12-18Jan2015) Duty Roster for 12 -18 January 2015 ME ME ME ME ME ME ME Marks Checking Marks Checking Marks Checking Marks Checking Marks Checking Marking School Marking School No. Title Nam ...

File Type: pdf | Size: 5 KB

i2c_diap

2 August 2019 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2019/6 Disclosure of Accounting Policies Comments to be receiv ...

File Type: pdf | Size: 51 KB

Timeline

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Timeline

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candidate14

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Timeline x

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2023

Publications Publications Item Date of Issue Category Subject -7 6 December Auditing and Assurance Alert 48: Considerations for 2023 year-end audits 2023-6 21 September 2023 Ethics Ethics Poster: Pre ...

发布日期: 2023-01-03

FE Dec 18 Paper IQuestion

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发布日期: 2019-02-15

File Type: pdf | Size: 318 KB

Module B Jun 18Answer

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发布日期: 2019-02-15

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ms1809

Page 1 of 6 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 18 September 2018 Attendance HKICPA representatives Sanel Tomlinson, Member, Financial Reporting Standards Committ ...

发布日期: 2018-10-08

File Type: pdf | Size: 237 KB

DC order_1073P_edited

. . , , , IN THE MATTER OF A Complaint made under Section 34(I) of the Professional Accountants Ordinance (Cap. 50) ("the FAO") and referred to the Disciplinary Committee under Section 330) ...

发布日期: 2018-07-10

File Type: pdf | Size: 569 KB

RIFEC Resolution Bill 160531

31 May 2016 Financial Institutions (Resolution) Bill The Hong Kong Institute of CPAs' Restructuring and Insolvency Faculty ("RIF") commented on the two rounds of consultations on the pro ...

发布日期: 2016-12-20

File Type: pdf | Size: 63 KB

sss may-july

1137r1_20160526 Interpersonal/Communication Skills HKICPA Programme -Soft Skills Series (May -July 2016) Programme Month People Management Skills July to August 2016 Presentation Skills September 2016 ...

发布日期: 2016-05-30

File Type: pdf | Size: 1 MB

sms-Apr-Jun

1135_20160318 Topic /Programme code Date and time CPD hours Format Employee value proposition: Latest approach to developing Tuesday, 26 April 2016 3 Workshop your human resources (W160426S) 6:30 p.m. ...

发布日期: 2016-03-22

File Type: pdf | Size: 1 MB

wkshop4

Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses primarily on the development of a firm-wide qua ...

发布日期: 2015-09-08

File Type: pdf | Size: 620 KB

wk20150910

Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses primarily on the development of a firm-wide qua ...

发布日期: 2015-07-28

File Type: pdf | Size: 786 KB

Module A 20140430 upload

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发布日期: 2014-05-15

File Type: pdf | Size: 1 MB

order-reason-0312_1

1 Proceedings No.: D-11-0556O IN THE MATTER OF Complaints made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Se ...

发布日期: 2014-03-12

File Type: pdf | Size: 69 KB

order-reason-0312

发布日期: 2013-03-25

File Type: pdf | Size: 65 KB

companies-bill-110628

By email and by post 28 June 2011 Our Ref.: C/CB, M77971 The Hon. Paul Chan Mo-po Chairman Bills Committee on Companies Bill Legislative Council Secretariat Legislative Council Building 8 Jackson Road ...

发布日期: 2011-06-29

File Type: pdf | Size: 286 KB

100618_1

DateDate 5 August 2010 5 August 20105 August 2010 5 August 2010 5 August 20105 August 20105 August 2010 5 August 2010 (ThursdayThursday Thursday Thursday) TimeTimeTime 6:30 p.m. 6:30 p.m. 6:30 p.m. 6: ...

发布日期: 2010-07-08

File Type: pdf | Size: 247 KB

100618

发布日期: 2010-07-08

File Type: pdf | Size: 247 KB

qp-rf-feb

'Section 1 Personal Particular Title (Tick “” as appropriate) Mr. Miss Mrs. Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (dd/mm/yyyy) //HK Identity Card No. ( ) Passport No. Nationali ...

发布日期: 2010-03-22

File Type: pdf | Size: 579 KB

qp-rf-nov

Section 1 Personal Particular Title (Tick “” as appropriate) Mr. Miss Mrs. Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (dd/mm/yyyy) //HK Identity Card No. ( ) Passport No. Nationality Pl ...

发布日期: 2009-11-23

File Type: pdf | Size: 457 KB

qp-RF-Aug09

发布日期: 2009-08-26

File Type: pdf | Size: 460 KB

qp-RF-Jun09

发布日期: 2009-06-17

File Type: pdf | Size: 517 KB

Module A (Dec 15)_Question

Module A (Dec 15)_Question Module A (December 2015 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumenta ...

File Type: pdf | Size: 170 KB

Module A (Dec10)_Answer

Module A (Dec10)_Answer Module A (December 2010 Session) Page 1 of 13 SECTION A – CASE QUESTIONS (Total: 50 marks) To: Ms. Wong, Director of PPY From: Tommy Lau, Accounting Manager, PPY c.c.: Renee Ho ...

File Type: pdf | Size: 306 KB

sss-may-jun_(1)

sss-may-jun_(1) 1137r1_20160526 Interpersonal/Communication Skills HKICPA Programme -Soft Skills Series (May -July 2016) Programme Month People Management Skills July to August 2016 Presentation Skill ...

File Type: pdf | Size: 1 MB

Module A (Jun 2017)_Answer

Module A (Jun 2017)_Answer Module A (June 2017 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Mr Sunny Chan, Chief Operating Officer From : Agnes Cheng, Accounting Ma ...

File Type: pdf | Size: 376 KB

Module D (Dec 14)_Answer

Module D (Dec 14)_Answer Module D (December 2014 Session) 1 of 11 SECTION A – CASE QUESTIONS Answer 1(a) The relevant sums are computed as follows: HK (1) Carriage of goods and passengers shipped in H ...

File Type: pdf | Size: 258 KB

Module D (Jun 15)_Question

Module D (Jun 15)_Question Module D (June 2015 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical ar ...

File Type: pdf | Size: 208 KB

FE (Jun 15) Paper I_Question

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FE (Dec 15) Paper II_Question

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FE (Jun 15) Paper I_Question_v2

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Module B (Jun 18)_Answer

Module B (Jun 18)_Answer Module B (June 2018 Session) 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) After the merger, DPA Bank will have 2.8 billion (1.9 billion 900 million) share ...

File Type: pdf | Size: 212 KB

msdec14

Page 1 of 6 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 14 December 2018 Attendance HKICPA representatives Shelley So, Chair, Financial Reporting Standards Committee (FRS ...

File Type: pdf | Size: 272 KB

hk(ifric)-int23

HK(IFRIC)-Int 23 Issued July 2017Revised September 2022 HK(IFRIC) Interpretation 23 Uncertainty over Income Tax Treatments UNCERTAINTY OVER INCOME TAX TREATMENTS Copyright 2 HK(IFRIC)-Int 23 (2022) C ...

发布日期: 2019-03-25

File Type: pdf | Size: 299 KB

update037

Update No. 37 (Issued January 2007) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume IIDiscard the existing pages i and iii and replace with new pages i and iii Revi ...

发布日期: 2019-03-25

File Type: pdf | Size: 545 KB

tuewk

Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensive training to members to build up knowledge o ...

发布日期: 2014-10-21

File Type: pdf | Size: 1 MB

20130513_module_a_case

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发布日期: 2013-05-31

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ED-D13

IFRIC DRAFT INTERPRETATION D13 Service Concession Arrangements— The Financial Asset Model International Financial Reporting Interpretations Committee IFRIC Comments to be received by 3 May 2005 Intern ...

发布日期: 2005-02-24

File Type: pdf | Size: 97 KB

ifric-d13

发布日期: 2005-02-24

File Type: pdf | Size: 97 KB

ed-pn852

To: HKSA members All other interested parties EXPOSURE DRAFT Practice Note 852 “Review of lottery accounts” Comments to be received by 5 September 2003 Issued by the Council, Hong Kong Society of Acco ...

发布日期: 2003-07-15

File Type: pdf | Size: 461 KB

Page: Page

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搜寻结果对于 "谷歌6咨询WeChat：4826193 和田如何进行搜索引擎优化,www.yahoo.jp.con" : 4301 - 4400 of 14773

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FE December 2015 Paper I Panelists' Report_Final

FE (Jun 17) Paper II_Question

Panelists_Report_Module_A_(Dec_14)_Final

Panelists_Report_Module_A_(Dec_14)_Final_2

MC (Jun 2018) Question

TechWatch 202

TechWatch210

DC order_1239H_8Jan2019_edited

Decision on sanctions and costs_0633C_0646C_0861C_15 Nov 2018

DC order 1145C & 1191C_16 Jan 2018_edited

update187

dii-info-session

ed_pn8101ct

212247 HKICPAEng ESSfinal version

Eng Annual Report 2021

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling

PAAO

Exclusive discount for HKICPA members for 2024 HKGFA Annual Forum

Zung Fu Company Limited

update020

From CPA to CPA Plus (FCCP) (HKIBE)

Exposure Draft 2017

TAA-MPR

letter

letter_r

2015

2015

YMSC141011_Programme_v5

flyer_SMP140303

Circular_tommykan

20130306

srf-121206

Mod D Outline_Amendment

D1

otw_tentative_schedule_2012

20110706

info-session

sem-overview-auditing-standards

S090706S

S090706AS

studMatter

S090218

S090218

Concordance_IASE_ED_SME

Info_Session_Dec_05

i2c-IFRS6-IFRS1

B - ws 2 session 6 (20111)

DutyRoster(12-18Jan2015)_1

DutyRoster(12-18Jan2015)

i2c_diap

Timeline

Timeline

candidate14

Timeline x

2023

FE Dec 18 Paper IQuestion

Module B Jun 18Answer

ms1809

DC order_1073P_edited

RIFEC Resolution Bill 160531

sss may-july

sms-Apr-Jun

wkshop4

wk20150910

Module A 20140430 upload

order-reason-0312_1

order-reason-0312

companies-bill-110628

100618_1

100618

qp-rf-feb