| Journal Call no. | HJ3001.T39 |
|---|---|
| Author | Chan, Samuel. |
| Article Title | A summary of Privy Council decision on CIR v. Hang Seng Bank Limited / Samuel Chan. |
| Is Part Of | Taxation ; no.3, Dec 1990, p.19-20. |
| Abstract | The bank invested its surplus fund mainly in certificates of deposit and to a lesser extent in bonds and gilt-edged securities with a view to resell them shortly before maturity to meet its obligations which would then arise. |