the bank of east asia limited incorporated in hong kong with liability 1918 stock code 23 announcement 2005 final results summary directors bea are pleased to announce audited 1 and its subsidiaries group for year ended 31 st december this financial report which has been reviewed by s audit committee is prepared on a basis consistent accounting policies methods adopted 2004 annual accounts except changes made thereafter adopting certain new revised reporting standards hkfrs hkas issued institute certified public accountants hkicpa 2 consolidated profit loss account restated variance hk 000 interest income 7 806 534 5 668 495 37 expense 4 046 276 054 505 96 9 net 3 760 258 613 990 0 fee commission 598 506 604 6 229 896 298 363 22 trading profits 576