01188 正道集团公告及通告：审核委员会的职权范围

– 1 –

(“Company” and 「本公司」)

Terms of reference of the Audit Committee (“Committee”)

of the Board of Directors (“Board”) of the Company

董事会(「董事会」)审核委员会(「委员会」)

职权范围

(中文本为翻译稿，仅供参考用)

1. Constitution

组成

1.1 The Committee is established pursuant to a

resolution passed by the Board.

本委员会是按本公司董事会会议通

过成立的。

Appointment and composition

委任及组成

2.1 Appointment and revocation: Members of the

Committee shall be appointed and removed by the

Board. An appointment of Committee member

shall be automatically revoked if such member

ceases to be a member of the Board.

委任及罢免: 委员会的成员由董事会

委任及罢免。如该委员会成员不再是

董事会的成员，该委员会成员的任命

将自动撤销。

2.2 Composition:

Members of the Committee shall:

(1) be appointed from amongst the

non-executive directors of the Company

(including independent non-executive

directors of the Company) only;

组成:

委员会的成员需:

(1) 只委任自本公司非执行董事(包

括独立非执行董事)；

majority of whom should be independent

non-executive directors of the Company;

，当中大部分需

为本公司的独立非执行董事；

– 2 –

(3) consist of at least one independent non-

executive director with appropriate

professional qualifications or accounting or

related financial management expertise as

required in Rule 3.10(2) of the Rules

Governing the Listing of Securities on The

Stock Exchange of Hong Kong Limited

(“Listing Rules”); and

(3) 至少有一名成员是由具备有香港

联合交易所有限公司证券上市规

则(《上市规则》)第 3.10(2)条所

要求的适当专业资格或会计或相

关财务管理知识的独立非执行董

事担任；及

’s

existing auditing firm who had ceased as a

partner of that firm or to have any financial

interest in that firm, whichever is the later,

for a period of less than two (2) years.

(4) 不得由现时负责审计本公司帐目

的核数公司的前任合伙人担任，

若该前任合伙人在终止成为该公

司合伙人或不再享有该公司财务

利益的日期，以日期较后者为

准，少于二年。

2.3 Chairman of the Committee: The Chairman of

the Committee shall be appointed by the Board or

elected among the members of the Committee and

shall be an independent non-executive director.

委员会主席: 委员会主席须由董事会

委任或经委员会成员选举、及必须是

独立非执行董事。

2.4 Secretary of the Committee: The company

secretary of the Company shall be the secretary of

the Committee. In the absence of the secretary of

the Committee, Committee members present at the

meeting may elect among themselves or appoint

another person as the secretary for that meeting.

委员会的秘书: 本公司的公司秘书为

委员会的秘书。如委员会秘书缺席，

出席委员会会议的委员会成员可在

他们当中选出或委任其它人员作为

担任该会议的秘书。

3. Proceedings of the Committee

会议程序

3.1 Convening of meetings:

A Committee member may and, on the request of a

Committee member, the secretary to the

Committee shall, at any time summon a

Committee meeting. The external auditors may

request the Chairman of the Committee to convene

a meeting, if they consider that one is necessary.

会议的召开:

任何委员会成员或委员会秘书应委

员会成员的要求时，可于任何时间召

开委员会会议。如外聘核数师认为需

要，可要求委员会主席召开会议。

– 3 –

3.2 Notice:

会议通知：

(1) Unless otherwise agreed by all the Committee

members (either orally or in writing), a

meeting shall be called by at least seven days’

notice. Irrespective of the length of notice

being given, attendance of a Committee

member at a meeting constitutes a waiver of

such notice unless the Committee member

attending the meeting attends for the express

purpose of objecting, at the beginning of the

meeting, to the transaction of any business on

the grounds that the meeting has not been

properly convened.

(Note: Regular meetings should be called

by, so far as practicable, at least 14 days’

notice: cf: paragraphs C.5.3 of Appendix

C1 of the Listing Rules)

(1) 除非委员会全体成员同意(口头或

书面)，委员会会议召开的通知期

不应少于七天。不论通知期长

短，委员会成员出席会议将构成

放弃该通知，除非出席会议的委

员会成员在会议开始之时，以会

议还没有得到正确的召开为理由

为目的，出席以表达反对会议处

理任何事项。

(注：根据《上市规则》附录C1

第 C.5.3 段的规定，在切实可行

的范围内，召开委员会定期会议

应发出至少 14 天通知)

(2) Notice of meeting shall be given to each

Committee member, and to any other person

invited to attend, in person orally or in

writing or by telephone or by email or by

facsimile transmission at the telephone or

facsimile or address or email address last

notified to the secretary of the Committee by

such Committee member or in such other

manner as the Committee members may from

time to time determine.

(2) 会议召开的通知必须亲身以口头

或以书面形式、或以电话、电子

邮件、传真或委员会成员不时议

定的其它方式发送予各委员会成

员及其它获邀出席的人士(以该成

员最后通知委员会秘书的电话号

码、传真号码、地址或电邮地址

为准)。

(3) Any notice given orally shall be confirmed in

writing as soon as practicable and before the

meeting.

(3) 口头方式作出的会议通知应尽快

及在会议召开前以书面方式确

实。

, time

and venue of the meeting.

(4) 召开会议的通知必须说明会议的

目的、开会时间和地点。

– 4 –

(5) In respect of regular meetings of the

Committee as mentioned in paragraph 3.5

below, and as far as practicable for all other

meetings of the Committee, an agenda

together with the documents which may be

required to be considered by the members of

the Committee for the purposes of the

meeting shall be sent in full to all members of

the Committee in a timely manner and in any

event not less than 3 days before the

intended date of the meeting of the

Committee (or such other period as all the

Committee members may agree).

(5) 以下第 3.5 段所指的委员会定期

会议及在切实可行的情况下委员

会其它所有会议，的议程及委员

会成员需就会议而需考虑的文件

应全部及时送交全体委员会成

员，幷至少在计划举行委员会会

议日期的三天前（或全体委员会

成员协议的其它时间内）送出。

3.3 Quorum: The quorum of the Committee meeting

shall be two members of the Committee.

法定人数: 委员会会议的法定人数为

两位委员会成员。

3.4 Attendance:

’s staff having accounting and

financial reporting functions, the Head of

Internal Audit (or any officer(s) assuming the

relevant functions but having a different

designation) and representative(s) of the

external auditors shall normally attend

meetings of the Committee. Other Board

members shall also have the right of

attendance. However, at least once a year

the Committee shall meet with the external

auditors without the presence of members of

the Executive Board and the management of

the Company.

列席：

本公司拥有会计和财务报告职能的

人员、本公司内部核数的主管(或任何

担任类似工作但被冠以不同职称的

主管)及外聘核数师的代表通常应出

席委员会会议。其他董事会的成员亦

有权出席会议。无论如何，委员会应

至少每年一次在没有本公司执行董

事会及管理层出席的情况下，会见外

聘核数师。

, or by means

of such telephone, electronic or other

communication facilities as permit all persons

participating in the meeting to communicate

with each other simultaneously and

instantaneously, and participation in such a

meeting shall constitute presence in person at

such meeting.

会议可由委员会成员亲身出席，或以

电话、电子、或其他可让出席会议的

人员同时及即时与对方沟通的方式

进行，而以上述方式出席会议等同于

亲身出席有关会议。

3.5 Frequency: Regular meetings of the Committee

shall be held at least twice annually or more

frequently if circumstances require. Where

appropriate, meetings should be held on such dates

which would coincide with the key dates in the

Company’s financial reporting cycle.

次数: 委员会每年最少应召开两次或

( 若有所需) 以上的定期会议。若适

当，委员会会议的召开日期应与本公

司的财务报告周期的主要日期相符

合。

– 5 –

3.6 Vote:

投票:

(1) A member of the Committee must abstain

from voting on any resolution of the

Committee in which he or any of his close

associates (as defined in the Listing Rules)

has a material interest and shall not be

counted towards the quorum of such a

meeting at which the relevant resolution is

considered by the Committee, unless the

exceptions set out in the bye-laws of the

Company or the Listing Rules apply.

《上市规则》

容许的情况外，委员会成员不得

就任何其本人或紧密联系人(紧

密联系人按《上市规则》所作的

定义相同)拥有重大权益的委员

会决议进行投票；在确定是否有

足够的法定人数出席考虑有关决

议的委员会会议时，其本人亦不

得计算在内。

(2) Resolutions of the Committee shall be passed

by a majority of votes of members of the

Committee who are entitled to attend and vote

at the meeting. Where the number of votes for

and against a resolution is the same, the

Chairman of the Committee shall be entitled

to cast an extra vote.

(2) 委员会的决议以过半数有权出席

会议幷投票的委员会成员通过。

当当反对票和赞成票相等时，

董事长有权多投一票。

4. Written resolutions 书面决议

4.1 A resolution in writing signed by all the

Committee members shall be as valid and effectual

as if it had been passed at a meeting of the

Committee and may consist of several documents

in like form each signed by one or more of the

Committee members.

经由委员会全体成员签署通过的书

面决议案与经由委员会会议通过的

决议案具有同等效力，而有关书面决

议案可由一名或以上委员会成员签

署格式类似的多份文件组成。

5. Alternate Committee members 委任代表

5.1 A Committee member may not appoint any person

as his alternate.

委员会成员不能委任任何人仕作为

其候补。

– 6 –

6. Authority of the Committee

委员会的权力

6.1 The Committee may at the costs of the Company

exercise the following powers:

委员会可以行使以下权力，费用由本

公司支付：

(1) to seek any information it requires from any

employee of the Company and its

subsidiaries (hereinafter collectively referred

to as “Group”) and any professional advisers

(including auditors), to require any of them to

prepare and submit reports and to attend

Committee meetings and to supply

information and address the questions raised

by the Committee;

(1) 要求本公司及其任何附属公司(合

称“本集团”)的任何雇员及专业顾

问(含核数师) 准备及提交报告、

出席委员会会议幷提供所需资料

及解答委员会提出的问题；

’s management

has, in the performance of their duties,

infringed any policies from time to time set

by the Board or any applicable laws, rules,

regulations and codes (including the Listing

Rules and other rules, regulations and codes

from time to time determined by the Board or

a committee thereof);

(2) 监控本集团管理人员在履行职务

时有否违反董事会不时订立的政

策或适用的法律、规章、法规及

守则(包括《上市规则》及董事会

或其委员会不时订立的其他规

章、规则及守则)；

(3) to investigate any matters within these terms

of reference and all suspected fraudulent acts

involving the Group and request the

management to make investigation and

submit reports;

(3) 调查本职权范围中的任何事宜及

所有涉及本集团的怀疑欺诈事件

及要求管理层就该等事件作出调

查及提交报告；

’s risk management and

internal control procedures and system;

(4) 评审本集团风险管理及内部监管

措施及系统；

’s

employees in the accounting and internal

audit department;

(5) 评审本集团的会计及内部核数部

门雇员的表现；

(6) to make recommendations to the Board for

the improvement of the Group’s internal

control procedures and system;

(6) 向董事会提出建议以完善本集团

内部监控措施及系统;

(7) to request the Board to convene a

shareholders’ meeting (if necessary) for

purposes of revoking the appointment of any

director and to dismiss any employees of the

Group if there is evidence showing that the

relevant director and/or employee has failed

to discharge his duties properly;

(7) 在有证据显示本集团董事及其他

雇员失职时，要求董事会召开股

东大会(如有需要)罢免有关人员

的职务；

– 7 –

(8) to request the Board to take all necessary

actions, including convening an

extraordinary general meeting, to replace and

dismiss the auditors of the Group;

包括召开特别股东大会，以更替

及罢免本集团的核数师；

(9) to obtain outside independent legal or other

professional advice on any matters within

these terms of reference as it considers

necessary and to secure the attendance of

outsiders with relevant experience and

expertise at its meetings, if it considers this

necessary;

，可就涉及

本职权范围的任何事宜寻求外部

独立法律或其它专业意见，幷确

保具备相关经验及专业才能的独

立第三方出席其会议；

(10) to commission reports or surveys as are

necessary to assist in the performance of its

duties;

，委托制

作报告或进行调查﹔

(11) to be provided with and to have access to

sufficient resources in order to perform its

duties;

(11) 获供给充和取得足够资源以履行

其职务﹔

(12) where the Board disagrees with the

Committee’s view on the selection,

appointment, resignation or dismissal of the

external auditors, to explain the Committee’s

own recommendation on such matters in the

form of a statement by the Committee, which

statement together with the reasons why the

Board has taken a different view shall be

included in the corporate governance report

of the Company;

委任、辞退外部核数师事宜上的

意见，就阐述委员会的建议作委

员会的声明，而该声明连同董事

会持不同意见的原因应于公司的

企业管治报告中列载﹔

(13) to review annually these terms of reference

and their effectiveness in the discharge of its

duties and to make recommendation to the

Board any changes it considers necessary;

and

(13) 每年检讨本职权范围条款及本职

权范围对履行委员会职务的有效

性，幷向董事会提供委员会认为

有需要的修改建议﹔ 及

(14) to exercise such powers as the Committee

may consider necessary and expedient so that

their duties under section 7 below can be

properly discharged.

(14) 行使委员会认为为恰当履行其于

第七章项下的责任而需要的权

力。

6.2 The Committee shall be provided with sufficient

resources to perform its duties.

委员会应获提供予充足的资源以履

行其职务。

– 8 –

7. Duties of the Committee

委员会的责任

7.1 The duties of the Committee shall be:

审核委员会负责履行以下责任：

Relationship with the Company’s auditors 与本公司核数师的关系

(1) to be primarily responsible for making

recommendations to the Board on the

appointment, reappointment and removal of

the external auditor, and to approve the

remuneration and terms of engagement of the

external auditor, and any questions of its

resignation or dismissal;

重新委任及罢免向董事会提供建

议、批准外聘核数师的薪酬及聘

用条款，及处理任何有关该外聘

核数师辞职或辞退该外聘核数师

的问题；

’s

independence and objectivity and the

effectiveness of the audit process in

accordance with applicable standards. The

Committee should discuss with the auditor

the nature and scope of the audit and

reporting obligations and ensure

co-ordination where more than one audit firm

is engaged before the audit commences;

(2) 按适用的标准检讨及监察外聘核

数师是否独立客观及核数程序是

否有效；委员会应于核数工作开

始前先与核数师讨论核数性质及

范畴及有关申报责任及如多于一

家外部核数师公司参予核数工作

时，确保它们能互相配合﹔

(3) to develop and implement policy on engaging

an external auditor to supply non-audit

services. For this purpose, “external

auditor” includes any entity that is under

common control, ownership or management

with the audit firm or any entity that a

reasonable and informed third party knowing

all relevant information would reasonably

conclude to be part of the audit firm

nationally or internationally. The

Committee should report to the Board,

identifying and making recommendations on

any matters where action or improvement is

needed;

(3) 就外聘核数师提供非核数服务制

定政策，幷予以执行。就此规定

而言，「外聘核数师」包括与负

责核数的公司处于同一控制权、

所有权或管理权之下的任何机

构，或一个合理知悉所有有关资

料的第三方，在合理情况下会断

定该机构属于负责核数的公司的

本土或国际业务的一部份的任何

机构。委员会应就任何须采取行

动或改善的事项向董事会报告幷

提出建议﹔

– 9 –

Review of the Company’s financial information

审阅本公司的财务资料

’s

financial statements and annual report and

accounts, half-year report and, if prepared for

publication, quarterly reports, and to review

significant financial reporting judgments

contained in them;

(4) 监察本公司的财务报表以及年度

报告及帐目、半年度报告及(若拟

刊发)季度报告的完整性，幷审阅

报表及报告所载有关财务申报的

重大意见﹔

’s

annual report and accounts, half-year report

and, if prepared for publication, quarterly

report) before submission to the Board, the

Committee should focus particularly on:

(5) 在向董事会提交有关(本公司的年

度报告及帐目、半年度报告及(若

拟刋发) 季度报告) 报表及报告

前，委员会应特别针对下列事项

加以审阅：

(i) any changes in accounting policies and

practices;

(i) 会计政策及实务的任何更

改；

(ii) major judgmental areas;

(ii) 涉及重要判断性的地方；

(iii) significant adjustments resulting from

the audit;

(iii) 因核数而出现的重大调整；

(iv) the going concern assumption and any

qualifications;

(iv) 持继续经营的假设及任何保

留意见；

(v) compliance with accounting standards;

(v) 会计准则的遵守；

(vi) compliance with the Listing Rules and

legal requirements in relation to

financial reporting;

(vi) 有关财务申报的《上市规则》

及法律规定的遵守；

(vii) the fairness and reasonableness of any

connected transaction and the impact of

such transaction on the profitability of

the Group and whether such connected

transactions, if any, have been carried

out in accordance with the terms of the

agreement governing such transactions;

(vii) 关连交易安排的公平合理性

及对本集团盈利的影响及该

等关连交易，如有，是否按

照有关协议而执行；

– 10 –

(viii) whether all relevant items have been

adequately disclosed in the Group’s

financial statements and whether the

disclosures give a fair view of the

Group’s financial conditions;

(viii) 本集团财务报表是否对相关

资料作出充足披露及该等披

露是否公平地反映本集团财

政状况；

(ix) any significant or unusual items that

are, or may need to be, reflected in

such reports and accounts; and

(ix) 该等报告及帐目中所需要反

映的任何重大或不寻常项

目﹔ 及

(x) the cashflow position of the Group;

(x) 本集团现金流量的状况；

and to provide advice and comments thereon

to the Board;

幷就此向本公司董事会提供建议及

意见﹔

(i) members of the Committee should liaise

with the Board and senior management

of the Group and the Committee must

meet, at least twice a year, with the

Company’s auditors; and

(i) 委员会成员应与董事会及本

集团的高级管理人员联络。

委员会须至少每年与本公司

的核数师开会两次﹔ 及

(ii) the Committee should consider any

significant or unusual items that are, or

may need to be, reflected in the reports

and accounts, it should give due

consideration to any matters that have

been raised by the Company’s staff

responsible for the accounting and

financial reporting function, compliance

officer or auditors;

(ii) 委员会应考虑于该等报告及

帐目中所反映或需反映的任

何重大或不寻常事项，幷应

适当考虑任何由本公司属下

会计及财务汇报职员、监察

主任或核数师提出的事项﹔

(7) to discuss problems and reservations arising

from the interim and final audits, and any

matters the auditors may wish to discuss (in

the absence of management where

necessary);

(7) 与核数师讨论中期评审及年度审

核所遇上的问题及作出的保留、

或核数师认为应当讨论的其他事

项(本集团管理层可能按情况而须

避席此等讨论)；

Oversight of the Company’s financial reporting

system, risk management and internal control

systems

监管本公司财务申报制度、风险管

理及内部监控系统

– 11 –

’s financial controls,

and unless expressly addressed by a separate

board risk committee, or by the Board itself,

to review the Company’s risk management

and internal control systems;

，以及（除

非有另设的董事会辖下风险委员

会又或董事会本身会明确处理）

检讨本公司的风险管理及内部监

控系统；

(9) to discuss the risk management and internal

control system with management to ensure

that management has performed its duty to

have effective systems. This discussion

should include the adequacy of resources,

staff qualifications and experience, training

programmes and budget of the Company’s

accounting and financial reporting function;

(9) 与管理层讨论风险管理及内部监

控系统，确保管理层已履行职责

建立有效的系统。讨论内容应包

括本公司在会计及财务汇报职能

方面的资源、员工资历及经验是

否足够，以及员工所接受的培训

课程及有关预算是否充足；

(10) to consider major investigation findings on

risk management and internal control matters

as delegated by the Board or on its own

initiative and management’s response to

these findings;

(10)主动或应董事会的委派，就有关

风险管理及内部监控事宜的重要

调查结果及管理层对调查结果的

回应进行研究﹔

, to

ensure co-ordination between the internal and

external auditors, and to ensure that the

internal audit function is adequately

resourced and has appropriate standing

within the Company, and to review and

monitor its effectivenss;

(11)如果本集团设有内部审核功能，

须确保内部和外聘核数师工作得

到协调、也须确保内部审核功能

在本公司内部有足够资源运作﹔

幷且有适当的地位﹔ 以及检讨及

监察其成效；

’s financial and

accounting policies and practices;

(12)检讨本集团的财务及会计政策及

实务﹔

’s management

letter, any material queries raised by the

auditor to management about accounting

records, financial accounts or systems of

control and management’s response;

(13) 检查外聘核数师给予管理层的

《审核情况说明函件》、核数师

就会计纪录、财务帐目或监控系

统向管理层提出的任何重大疑问

及管理层作出的回应﹔

(14) to ensure that the Board will provide a timely

response to the issues raised in the external

auditor’s management letter;

(14)确保董事会及时回应于外聘核数

师给予管理层的《审核情况说明

函件》中提出的事宜﹔

– 12 –

manager, financial controller or internal

credit control manager upon their resignation

in order to ascertain the reasons for his

departure;

(15)于本公司董事、总经理、财务总

监或内部核数部门主管离职时，

接见有关人员幷了解其离职原

因；

(16) to prepare work reports for presentation to

the Board and to prepare summary of work

reports for inclusion in the Group’s interim

and annual reports;

(16)就期内的工作草拟报告及概要报

告；前者交董事会审阅，后者刊

于本集团的中期及年度报告；

(17) to review arrangements employees of the

Company can use, in confidence, to raise

concerns about possible improprieties in

financial reporting, internal control or other

matters. The Committee should ensure that

proper arrangements are in place for fair and

independent investigation of these matters

and for appropriate follow-up action;

：本

公司雇员可暗中就财务汇报、内

部监控或其他方面可能发生的不

正当行为提出关注。委员会应确

保有适当安排，让本公司对此等

事宜作出公平独立的调查及采取

适当行动；

(18) to act as the key representative body for

overseeing the Company’s relations with the

external auditor;

(18) 担任本公司与外聘核数师之间

的主要代表，负责监察二者之间

的关系﹔

(19) to report back to the Board on any of the

matters set out above as well as their

decisions or recommendations, unless there

are legal or regulatory restrictions on their

ability to do so (such as restriction on

disclosure due to regulatory requirements);

and

(19)就上述事宜及其决定或建议向董

事会作汇报，除非该等委员会受

法律或监管限制所限而不能作此

汇报（例如因监管规定而限制披

露）﹔ 及

, as defined or

assigned by the Board from time to time.

(20)考虑及执行董事会不时界定或委

派的其他事项。

8. Veto rights of the Committee 委员会的否决权

8.1 The Committee has the following veto rights. The

Group cannot implement any of the following

matters which has been vetoed by the Committee:

委员会就下列事项有否决权。本集团

不能执行委员会否决的以下事情：

– 13 –

(1) to approve any connected transaction within

the meaning of the Listing Rules which

requires an independent shareholders’ vote

(unless the approval of such connected

transaction is made conditional on the

obtaining of the approval of the independent

shareholders); and

《上市规则》所界定

及须经过独立股东批准才可进

行的关连交易(如果有关的关连

交易是受限于取得本公司独立

股东批准, 则不在此限)；及

’s financial

controller or the internal audit manager.

(2) 聘用或罢免本集团的财务总监

或内部核数部门主管。

9. Minutes and records 会议纪录

9.1 The secretary of the Committee shall, at the

beginning of each meeting, ascertain and record

the existence of any conflicts of interest and

minute them accordingly.

委员会秘书应在每次会议开始时查

问是否有任何利益冲突幷记录在会

议纪录中。

9.2 Full minutes of the meetings of the Committee and

all written resolutions of the Committee shall be

kept by the secretary of the Committee.

委员会秘书需保存完整的委员会会

议纪录及委员会书面决议。

9.3 The secretary of the Committee shall circulate the

draft and final versions of minutes of the meetings

of the Committee to all Committee members for

their comment and records within a reasonable

time after the meeting (generally, meaning within

14 days after the meeting). Once the minutes are

properly signed, the secretary of the Committee

shall circulate the minutes and reports of the

Committee to all members of the Board.

委员会秘书应于委员会会议结束后

的合理时段内(一般指委员会会议结

束后的14天内)，把委员会会议纪录的

初稿及最后定稿发送委员会全体成

员(初稿供成员表达意见，最后定稿作

其纪录之用)。会议纪录获签署妥当

后，委员会秘书应将委员会的会议纪

录和报告传阅予董事会所有成员。

9.4 The secretary of the Committee shall keep record

of all meetings of the Committee held during each

financial year of the Company and records of

individual attendance of members of the

Committee, on a named basis, at meetings held

during that financial year.

委员会秘书应就年内委员会所有会

议纪录存档，以及具名纪录每名成员

于委员会会议的出席率。

10. Annual general meeting 周年大会

10.1 The chairman of the Committee or in his absence,

another member of the Committee, shall attend the

annual general meeting of the Company to answer

questions at the annual general meeting on the

Committee’s activities and their responsibilities.

委员会的主席，或在委员会主席缺席

时另一名委员会的成员，应出席本公

司的股东周年大会以回应东周年大

会上就委员会的活动及其职责提出

的问题。

– 14 –

10.2 Company’s management should ensure the

external auditor attend the annual general meeting

to answer questions about the conduct of the audit,

the preparation and content of the auditors’ report,

the accounting policies and auditor independence.

公司的管理层应确保外聘核数师出

席股东周年大会，回答有关审计工

作，编制核数师报告及其内容，会计

政策以及核数师的独立性等问题。

11. Continuing application of the bye-laws of the

Company

本公司章程细则的持续适用

11.1 The bye-laws of the Company regulating the

meetings and proceedings of the Directors so far as

the same are applicable and are not replaced by the

provisions in these terms of reference shall apply

to the meetings and proceedings of the Committee.

就前文未有作出规范，但本公司章程

细则作出了规范的董事会会议程序

的规定，适用于委员会的会议程序。

12. Powers of the Board 董事会权力

12.1 The Board may, subject to compliance with the

bye-laws of the Company and the Listing Rules

(including the Corporate Governance Code set out

in Appendix C1 to the Listing Rules or if adopted

by the Company, the Company’s own code of

corporate governance practices), amend,

supplement and revoke these terms of reference

and any resolution passed by the Committee

provided that no amendments to and revocation of

these terms of reference and the resolutions passed

by the Committee shall invalidate any prior act and

resolution of the Committee which would have

been valid if such terms of reference or resolution

had not been amended or revoked.

本职权范围所有规则及委员会通过

的决议，可以由董事会在不违反公司

章程及《上市规则》的前提下(包括《上

市规则》之附录C1《企业管治守则》或

本公司自行制定的企业管治常规守

则（如被采用）)，随时修订、补充

及废除，惟有关修订、补充及废

除，幷不影响任何在有关行动作出

前，委员会己经通过的决议或己采取

的行动的有效性。

13. Publication of the terms of

reference of the Committee

委员会职权范围的刊登

13.1 The Committee should make available its terms of

reference, explaining its role and the authority

delegated to it by the Board by including them on the

website of the Company and on the website of the

Stock Exchange of Hong Kong Limited.

委员会职权范围应在可登载在本公

司的网站及香港联合交易所有限公

司的网站公开其职权范围，解释其角

色及董事会转授予其的权力。

Effective on 16 April 2019 and amended on 11 July 2025

于2019年 4 月 16 日生效及于 2025 年 7 月 11 日修定