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... agreements to the otherwise, such agreements shall prevail to the extent where the context so permits. 2 Respective responsibilities of XYZ Limited and auditors DAFC requires XYZ Limited to comply with the requirements set by him/her (including the requirements to keep proper books and records and to prepare...

..., objectivity, professional competence and due care, confidentiality and professional behaviour. 1 In case there are written agreement to the otherwise, such agreements shall prevail to the extent where the context so permits. 2 The firm applies Hong Kong Standard on Quality Control 1 Quality Control for Firms...

... 漁業持續發展基金 - 可受惠於基金的項目 (2016年8月) 擬議項目** 主要內容 1 養殖培訓及實習 ˙ ˙ 為行業引入新血，提供現代化養殖管理和技術培訓；及 於養殖場提供實習機會，讓參加者能體會實際養殖操作及 掌握基本養殖技術。 2 外海養殖操作 ˙ 於本港較離岸水域引入相關技術試行海魚養殖操作，包括 離岸抗風浪網箱及配套設施。 3 高密度淡水魚養殖 ˙ 以群組方式設計魚塘進行淡水魚養殖，並設立水質處理池 以減低成本開支，提高生產力。 4 有機海魚養殖 ˙ 試行有機海魚養殖，使有機養殖產品能更多元化，以提供 另一持續發展方向供海魚養殖戶參考。 5 新養殖品種 ˙ 引入新養殖品種包括魚...

... agreements to the otherwise, such agreements shall prevail to the extent where the context so permits. 2 Respective responsibilities of XYZ Limited and auditors DAFC requires XYZ Limited to comply with the requirements set by him/her (including the requirements to keep proper books and records and to prepare...

... (“DAFC”) to XYZ Limited in respect of the Project . Our Independence and Quality Management We have complied with the independence and other ethical requirements of the 14 In case there are written agreement to the otherwise, such agreements shall prevail to the extent where the context so permits. 2...

... understand fisheries resources, techniques, and legal and regulatory frameworks of different jurisdictions; and to exchange views with the trades, professionals, and scholars of the field. 2. Introducing open sea/deep water mariculture • To introduce mariculture operations in existing fish culture zones and...

..., objectivity, professional competence and due care, confidentiality and professional behaviour. 1 In case there are written agreement to the otherwise, such agreements shall prevail to the extent where the context so permits. 2 The firm applies Hong Kong Standard on Quality Control 1 Quality Control for Firms...

...、現金流量表及帳目附註。 董事的責任 根據協議，董事須遵守下列文件中所訂明的要求（包括備存妥善的帳簿及記 錄和擬備適當項目帳目），以及基金所有條款及條件： (a) 就項目簽訂的協議及相關附錄（包括項目計劃書）； (b) 協議中提及的相關「申請指引」 15；以及 (c) 漁農自然護理署署長（署長）就項目向XYZ有限公司發出的所有指示 及通訊。 15 如有其他形式的書面協議，在文意許可的情況下，有關協議可予執行。 2 核數師的獨立性和質量控制 我們遵守香港會計師公會（公會）頒布的《職業會計師道德守則》中對獨立 性及其他職業道德的要求，有關要求是基於誠信、客觀、專業與盡職、保密 及專業行為的基本原則而...

... 漁業持續發展基金 - 可受惠於基金的項目 擬議項目 ** 主要內容 1. 養殖培訓及實習  為行業引入新血，提供現代化養殖管理和 技術培訓；及  於養殖場提供實習機會，讓參加者能體會 實際養殖操作及掌握基本養殖技術。 2. 外海／深海養殖操 作  於本港較離岸水域引入相關技術試行海 魚養殖操作，包括離岸抗風浪網箱及配套 設施。 3. 高密度淡水魚養殖  以群組方式設計魚塘進行淡水魚養殖，並 設立水質處理池以減低成本開支，提高生 產力。 4. 有機海魚養殖  試行有機海魚養殖，使有機養殖產品能更 多元化，以提供另一持續發展方向供海魚 養殖戶參考。 5. 新養殖品種  引入新養殖品...

... butterflies in Hong Kong, including publications and verified photographic records, the checklist and the local restrictedness of butterflies as well as their representation in protected areas in Hong Kong are reviewed in this article. This Newsletter is printed on 100% recycled paper 2 Methodology Transect...