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並前往https://www.ncb.com.hk/nanyang_bank/fdetail/2014_21.pdf

財務報表附註Notes to the Financial Statements - 南洋商業銀行

Impairment of Assets: Recoverable Amount Disclosures for. Non-Financial Assets. 1 January 2014. Yes. 香港會計準則第39號（經修訂）.

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