| 1. | The terms of the long - term contract will remain unaltered
长期合约条款不变。 |
| 2. | X will allocate the price received under the long term contract to -
X须把根据该长期合约所收取的款项拨为 |
| 3. | Y will allocate the price paid to x under the long term contract to -
Y须把根据该长期合约支付予x的款项拨为 |
| 4. | Y is x s sole customer and purchases all of x s production under a long term contract
Y是x的唯一客户，并按照一份长期合约购买x生产的全部产品。 |
| 5. | Both companies consider the long - term contract is only a contract for y s purchase of x s production
两家公司均认为，该长期合约只是y向x购买产品的合约。 |
| 6. | Do you consider inviting art groups to perform in west kowloon on a longer - term basis , such as through yearly contracts
会否请艺团以长期合约形式如一年在西九龙演出？ |
| 7. | The revised accounting standard will result in the long - term contract being treated as a lease by y of x s fixed assets
依修订后的会计准则，该长期合约会被视为y租赁x的固定资产。 |
| 8. | The long - term contract will , from a legal perspective , remain an agreement between x and y for the sale and purchase of production
从法律观点来说，该长期合约仍是x与y出售和购买产品的协议。 |
| 9. | Sums received by x from the sale of its production pursuant to the long - term contract will be subject to profits tax under section 14
X按长期合约出售产品所得的款项，根据第14 1条的规定，须缴纳利得税。 |
| 10. | X and y have determined that their long - term contract contains leases with service elements and is subject to hkas 17
X和y已确定其长期合约包含附有服务成分的租赁，须按照香港会计准则第17号的规定处理。 |
