Proceeds from a flag day should be shown separately in the Audited Annual Financial Statement of the permitee, a copy of which should be lodged with the SWD when available for record purpose.

• 卖旗日的收入必须独立列载于获发许可证的机构的经审计的年度财务报告表内。经审计的年度财务报告表的副本须提交本署作纪录。