P

Paid leave entitlement

有薪假期福利 

Paid-up and registered capital

缴足及注册资本 

Parent entity extension method

母公司实体延伸法 

Particulars of Investment Properties

投资物业详情 

Particulars of share held by directors, chief executives and associates

董事、主要行政人员及彼等之联系人等持股详情 

Particulars of subsidiaries, associated company and jointly controlled entities

附属公司、联营公司及共同控制企业资料 

Payment of a dividend

派发股息 

Pending litigation/lawsuit

待决诉讼╱未决诉讼 

Pension contributions

退休金供款 

Pension cost

退休金成本 

Pension scheme arrangement

退休计划安排 

Pension schemes contributions

退休计划供款 

Personal interest

个人权益 

Place of share listing

股票上市场所 

Pledged deposits

抵押存款 

Post balance sheet events

结算日后事项 

Post-employment benefits

离职后福利 

Povident fund

公积金 

Power of attorney

授权书 

Pre-emptive rights

优先购买权 

Pre-operating expenditures

开办费用 

Prepayments

预付款项 

Present value of estimated future cash flows

估计未来现金流量现值 

President

总裁 

Prime office buildings

优质写字楼 

Prime rate

最优惠利率 

Principal activities and geographical analysis of operation

主要业务及业务地区分析 

Principal Bankers

主要往来银行 

Principal office

主要办事处 

Principal place of business in Hong Kong

于香港之主要营业地点 

Principal properties

主要物业 

Principal Registrar

主要股份过户登记处 

Principal Registrars and Transfer office

主要股份过户及转让登记处 

Principal/significant accounting policies

主要会计政策 

Prior year adjustment upon adoption of SSAP 29

由于采纳会计实务准则第29号而作出之往年调整 

Prior year adjustments arising from the effects of changes in accounting policies

会计政策变动影响引致之前年度调整 

Private entities

私人机构 

Proceeds from disposal of marketable securities

出售有价证券所得款项 

Proceeds from disposal of property, plant and equipment

出售物业、厂房及设备所得款项 

Proceeds from issue of new shares

发行新股所得款项 

Production capacity

产能╱生产能力 

Professional qualifications

专业资格 

Profit after taxation

除税后溢利 

Profit and loss account

损益账 

Profit attributable to shareholders

股东应占溢利 

Profit before taxation

除税前溢利 

Profit from operations

经营溢利 

Profit from ordinary activities before exceptional item

未计特殊项目之日常业务所得溢利 

Profit/(loss) for the year retained

本年度保留溢利╱（亏损） 

Pro forma combined balance sheet of affiliated companies

联营公司之备考合并资产负债表 

Progress billings

进度账单款项 

Promissory note

承兑票据 

Properties held for development for sale

持有作发展供销售之物业 

Properties held for resale

持作转售之物业 

Properties held for sale

持作销售之物业 

Properties under development

发展中物业 

Properties, plant and equipment

物业、厂房╱机器及设备 

Property development and investment

物业发展及投资 

Property development project

物业发展项目 

Property held for development for sale

持有作发展供销售物业 

Property portfolio

物业组合 

Property, plant and equipment

物业､厂房及设备 

Proposed interim/final dividends

拟派中期╱末期股息 

Provision for diminution in value in a jointly controlled entity

共同控制实体减值拨备 

Provision for doubtful debts

呆账拨备 

Provisions for impairment losses

减值亏损拨备 

Provision for losses on investment

投资项目亏损之拨备 

Provision for obsolete inventories

陈旧存货拨备 

Provision for Planned Maintenance

保养计划拨备 

Provision for taxation

税项拨备 

Proxy form

代表委任表格 

Proxy/proxies

受委代表 

Public float

公众持股量 

Public listed companies

公众上市公司 

Publishing titles revaluation reserve at [Date]

于[日期]之出版产权重估储备 

Purchase of fixed assets

购买固定资产 

Purchase of investment in unlisted securities

投资购买非上市证券 

Purchase, sale or redemption of listed securities

购买、出售或赎回上市证券 

Purchases of intangible assets

购买无形资产 

Purchases of property, plant and equipment

购置物业、厂房及设备 

Pursuant to…

根据……

Q

Qualified Accountant

合资格会计师 

Quoted market prices

所报之市价