which the possible effects on current period’s figures exist, where: ( 2.3.1 corresponding figures contain material misstatements but there is no effect on current period’s figures (paragraph

where the deceased has three or more children, by three portions; (2) the husband or wife, by one portion; (3) the parents, or the living father or mother, by one portion. If the deceased has none of the

means remuneration paid to the staff member and employee, namely salary, wages, overtime wage, bonus, pension, living allowance, welfare, company contribution paid to the provident fund, income tax paid