28 January 2026
What belongs in a management recharge pack
A practical checklist of cost pools, allocation keys, and board notes that support head-office charges to Hong Kong subsidiaries.
Boards ask a simple question: why did this subsidiary pay that amount to the holding company? A recharge pack should answer it without a second meeting.
Minimum contents
- Description of the shared service (HR, finance, premises, insurance)
- Cost pool totals for the period with source report references
- Allocation key and the date it was approved
- Calculation worksheet linking pool to each recipient
- Invoice or journal reference numbers in both ledgers
Common gaps we see in Kwun Tong groups
Allocation keys changed after a restructuring but board minutes were never updated. Software licences for all entities sat in one company’s vendor account and were recharged by headcount from an outdated roster. Premises costs included a floor used solely by the holding company’s directors.
Before you commission a review
Gather twelve months of recharge invoices and the latest allocation workbook. If the workbook and the invoices disagree, note that in your briefing — it saves a week of fieldwork discovery.
A management charge support review stays inside documentation testing; it does not redesign your policy unless you separately ask for that help.