[Link for another sample] - Dynasty Fine Wines Group Annual Report 2012
[Link for another 2 smaple] - CHINA BILLION RESOURCES LIMITED (Stock Code: 274) Annual Report 2011
Hong Kong Accounting Standard 1 (Revised) - Presentation of
40A An entity shall present a third statement of financial position as at the beginning of the preceding period in addition to the minimum comparative financial statements required in paragraph 38A if:
(a) it applies an accounting policy retrospectively, makes a retrospective restatement of items in its financial statements or reclassifies items in its financial statements; and
(b) the retrospective application, retrospective restatement or the reclassification has a material effect on the information in the statement of financial position at the beginning of the preceding period.
40B In the circumstances described in paragraph 40A, an entity shall present three statements of financial position as at:
(a) the end of the current period;
(b) the end of the preceding period; and
(c) the beginning of the preceding period.
38A An entity shall present, as a minimum, two statements of financial position, two statements of profit or loss and other comprehensive income, two separate statements of profit or loss (if presented), two statements of cash flows and two statements of changes in equity, and related notes.