"reserve" (储备金) includes any amount written off or retained other than by way of provision;

“储备金”（reserve）包括并非以准备金形式冲销或保留的款额。

http://www.legislation.gov.hk/eng/index.htm 26.06.2011

http://www.legislation.gov.hk/eng/index.htm 26.06.2011

There shall be stated under separate headings, so far as they are not written off,-

账目须按不同总目分别载述下列项目(如此等项目未予冲销)一

http://www.legislation.gov.hk/eng/index.htm 22.10.2011

http://www.legislation.gov.hk/eng/index.htm 22.10.2011