I

If applicable

如适用 

Immediately after…

紧随……后 

Immediately before…

紧接……前 

Impact of Issued But not Yet Effective Hong Kong Financial Reporting Standards

已颁布但未生效之香港财务报告准则之影响 

Impact of new and revised Hong Kong Financial Reporting Standards

新颁布及经修订香港财务报告准则之影响 

Impairment allowance released

减值拨备回拨 

Impairment testing

减值测试 

In accordance with accounting principles generally accepted in Hong Kong

根据香港普遍采纳之会计准则 

In accordance with…

根据……

Income not subject to tax

毋须课税之收入 

In compliance with

符合 

Income tax/profits tax

所得税╱利得税 

Income tax credit

所得税冲回 

Increase in interests in subsidiaries

于附属公司之权益增加 

Increase in retained earnings at [Date]

于[日期]之保留盈利增加 

Independent Auditors’ Report

独立核数师报告 

Independent Non-executive directors

独立非执行董事 

Independent third party

独立第三方 

Industrial operations

工业业务 

Initial recognition

首次确认／初步确认 

Institutional investors

机构投资者 

Intangible assets

无形资产 

Intellectual property

知识产权 

Interest capitalised

资本化利息 

Interest element of finance lease

融资租约之利息部分 

Interest expenses

利息支出 

Interest expenses on bank loans and overdrafts

  -repayable within five years

银行贷款及透支之利息开支 

  —须于五年内偿还 

Interest paid

已付利息 

Interest rate hedging

利率对冲 

Interest rate risk

利率风险 

Interest rate swap agreements

利率掉期合约 

Interest received

已收利息 

Interest swap agreements

利率掉期合约 

Interest-bearing bank and other borrowings

计息银行及其他借贷 

Interests in associates and jointly controlled entities

于联营公司及共同控制实体之权益 

Interests in share options

购股权权益 

Interests in shares

股份权益 

Interests in subsidiaries 

于附属公司之权益 

Interim dividend

中期股息 

Interim, declared and paid

已宣派及支付之中期股息 

Intended use

拟定用途 

Internal audit

内部审核 

Internal operational efficiency

内部营运效率 

In the ordinary and usual course of business

于一般及日常业务过程中 

In the third to fifth years, inclusive

第三至第五年（包括首尾两年） 

Intersegment sales

分部间销售 

Inventories

存货 

Investing activities

投资活动 

Investment holding

投资控股 

Investment in an associated company

于联营公司之投资 

Investment portfolio

投资组合 

Investment properties

投资物业 

Investment securities

投资证券 

Investments in securities

证券投资 

Investments in subsidiaries 

于附属公司之投资 

Loans and receivables

贷款及应收款项 

Issue of shares and use of proceeds

发行股份及所得款项之用途 

Issued and fully paid

已发行及缴足 

Issued but not yet effective

已颁布但尚未生效 

Issued share capital

已发行股本 

K

Keep abreast of

让……知悉 

J

Joint company secretary

联席公司秘书 

Jointly-controlled entities

共同控制实体 

L

Land bank

土地储备 

Land use rights

土地使用权 

Latest practicable date

最后（实际）可行日期 

Lease agreements

租赁协议 

Lease commitments

租约承担 

Leasehold improvements

租约物业装修╱批租物业改善工程 

Leasehold land and buildings

按租约持有之土地及楼宇 

Lessee

承租人 

Lessor

出租人 

Legal advisors/Legal counsel

法律顾问 

Legislation, interpretations and practices

法例、诠释及惯例 

Liquidity and capital resources

流动资金及资金来源 

Liquidity and financial resources

流动资金及财务资源 

Liquidity and financing

流动资金及融资 

Liquidity risk

流动（资金）风险 

Listing Information

上市资料 

Loan from a fellow subsidiary 

来自同系附属公司贷款 

Loan to

授予…的贷款╱贷款予…

Long position

好仓╱长仓 

Long Stop Date

最后截止日期 

Long term bank loans 

长期银行贷款 

Long term investment

长期投资 

Long term liabilities

长期负债 

Long term other receivable

其他长期应收款项 

Long-term incentive Share Scheme

长期奖励股份计划 

Looking ahead

展望未来 

Loss attributable to shareholders 

股东应占亏损 

Loss before minority interests

未计少数股东权益前亏损 

Loss for the year

本年度亏损 

Loss from ordinary activities before taxation 

一般业务之除税前亏损 

Loss on cessation of discontinued operations

结束已终止业务之亏损 

Loss on deemed disposal of a subsidiary

被视为出售附属公司之亏损 

Loss on dilution of interests in jointly-controlled entilies

摊薄共同控制实体权益所产生的亏损

Loss per share

每股亏损 

(Loss)╱profit attributable to shareholders

股东应占（亏损）╱溢利