________ [https://www.ird.gov.hk/eng/pdf/e_dipn42.pdf] - 2018-11-06 15:51:54 - public:tan212 Anti-avoidance, DIPN, DIPN42, Embeddedderivatives, FINANCIALINSTRUMENTS, FOREIGNEXCHANGEDIFFERENCES, Hedgeaccounting - 7 | id:187479 -