審核 英文

審核工作 亦包括評估董事所採用的會計 政策是否恰當及所作的會計估計是否合理，以及評估財務報表的整體呈列方式。

asiasat.com

asiasat.com

An audit also includes evaluating [...]

the appropriateness of accounting policies used and the reasonableness of accounting estimates

[...]

made by the directors, as well as evaluating the overall presentation of the financial statements.

asiasat.com

asiasat.com

審核員通 知我們有關您的上訴的當日結束時，您也會收到我們發出的書面通知，詳細說明希望終止計 [...]

劃為您承保服務的原因。

lacare.org

lacare.org

By the end of

[...] the day the reviewers informed [...]

us of your appeal, and you will also get a written notice from us that explains

[...]

in detail our reasons for ending our coverage for your services.

lacare.org

lacare.org

審核委員 會可要 求本公司任何行政人員或僱員或本公司之外聘顧問或獨立核數師，出 席 審核 委 員 會會議，或 與 審核 委員 會任何成員或顧問會晤。

asiasat.com

asiasat.com

The AC may request any officer or employee of the Company or the Company’s outside counsel or IAs to attend a meeting of the AC or to meet with any members of, or consultants to, the AC.

asiasat.com

asiasat.com

秘書 長及其屬下人員會為電影發展局、 審核 委 員 會和專家顧問團提供全面 的行政和後勤支援服務，以協助他們履行職能和職責，包括管理資助 [...]

計劃、進行研究工作、委聘外間機構進行研究工作、提供利便電影拍 攝的服務、協調和聯繫電影界相關機構和人士、在本地和海外推廣本

[...]

港電影，以及推行電影發展局和政府採納的其他措施。

legco.gov.hk

legco.gov.hk

He and his team will have to provide the full range

[...]

of administrative and logistic support

[...] for the FDC, the Vetting Committee and [...]

the Panel of Examiners to discharge their

[...]

functions and duties, including managing funding schemes, conducting researches and commissioning external studies, providing film shooting facilitative services, co-ordinating and liaising with stakeholders of the film industry, as well as promoting Hong Kong films locally and abroad, and implementing other measures endorsed by the FDC and the Government.

legco.gov.hk

legco.gov.hk

由於參考各合併年度上限計算的各項適用百分比率（溢利比率除外）均少於5%，故根據 租賃合同及先前合同擬進行的持續關連交易（按合併基準計算）僅須遵守申報、公告及年度審核規定 ，而豁免遵守上市規則第14A.34條的獨立股東批准規定。

cre8ir.com

cre8ir.com

Since each of the applicable percentage ratios (other than the profits ratio) calculated with reference to each of the Aggregated Annual Caps is less than 5%, the continuing connected transactions contemplated under the Lease Agreement and the Previous Agreement, on an aggregated basis, are only subject to the

[...]

reporting, announcement

[...] and annual review requirements and exempt from the independent Shareholders’ approval requirement [...]

under Rule 14A.34 of the Listing Rules.

cre8ir.com

cre8ir.com

董事會主席、審核委員 會主席及薪酬委員會主席屆時將出席 會議並回答股東之提問。

wingtaiproperties.com

wingtaiproperties.com

The Chairman of the

[...] Board, Chairman of Audit Committee and [...]

Chairman of the Remuneration Committee will be available to answer

[...]

shareholders’ questions at the meeting.

wingtaiproperties.com

wingtaiproperties.com

由於各項非豁免持續關連交易之所有上限金額均超過 1,000,000 港元，而按上市規則第 14.07 條就各項非豁免持續關連交易之全年上限金額計算之相關適用百分比率高於 0.1% 但低於 5%，故根據上市規則第 14A 章，各項非豁免持續關連交易僅須遵守申報、年度審核及公 告規定，而獲豁免遵守獨立股東批准之規定。

towngaschina.com

towngaschina.com

Since all of the Cap Amounts for each of the Non-Exempt Continuing Connected Transactions exceed HK$1,000,000 but the relevant applicable percentage ratios calculated under Rule 14.07 of the Listing Rules in respect of the Annual Cap Amounts under each of the Non-Exempt Continuing Connected Transactions are greater than 0.1% but less than 5%, each of the Non-Exempt Continuing Connected Transactions is only subject to the reporting, annual review and announcement requirements but is exempted from the independent shareholders’ approval requirements under Chapter 14A of the Listing Rules.

towngaschina.com

towngaschina.com

除本集團最近期刊發之經審核賬目 所披露者外，各董事概無於本公司或其任何附 屬公司所買賣或租賃之資產，或本公司或其任何附屬公司擬買賣或租賃之任何資產中擁 有任何直接或間接權益。

equitynet.com.hk

equitynet.com.hk

None of the Directors had any direct or indirect interest in any assets which have been, other than as disclosed in the latest published audited accounts of the Group, acquired or disposed of by, or leased to the Company or any of its subsidiaries, or are proposed to be acquired or disposed of by, or leased to, the Company or any of its subsidiaries.

equitynet.com.hk

equitynet.com.hk

經擴大集團之未經審核備考 財務資料應與本集團已刊發財務資料（如本通函附錄一所 載）、目標集團之經審核綜合 財務資料（如本通函附錄二所載）及本通函其他部分收錄之 其他財務資料一併閱讀。

equitynet.com.hk

equitynet.com.hk

The unaudited pro forma financial information of the Enlarged Group should be read in conjunction with the published financial information of the Group as set out in Appendix I to this circular, the audited consolidated [...]

financial information

[...]

of the Target Group as set out in Appendix II to this circular and other financial information included elsewhere in this circular.

equitynet.com.hk

equitynet.com.hk

運輸署須在推行新居屋計劃的各個階段擔當積極角色，提供協 助，所涉及的工作包括：進行初步交通情況檢討，以評估新居屋計劃

[...]

對交通可能造成的影響；在有需要時，向房屋署提供進行交通影響評

[...] 估所需的交通工程和公共運輸意見；確保訂定所需的交通和運輸改善 措施；審核房屋 署提交的交通工程和公共運輸計劃書；規劃和監察所 [...]

需交通改善措施的實施情況，包括與新居屋用地附近的公共運輸設施 有關的交通改善措施；以及在新居屋落成和入伙後，監察對交通的影

[...]

響，研究是否須進一步推出改善措施。

legco.gov.hk

legco.gov.hk

The work involved includes carrying out preliminary traffic reviews to assess the potential traffic impact due to the new HOS, providing the necessary traffic engineering and public transport advice to HD in carrying out the traffic impact assessment if necessary, ensuring that the necessary

[...]

traffic and transport improvement measures

[...] are identified, vetting HD’s traffic [...]

engineering and public transport related submissions,

[...]

planning and monitoring the implementation of the necessary traffic improvement measures including those related to the public transport facilities in the vicinity of the new HOS site, and monitoring the traffic impact to see if further improvement measures are required after the new HOS development has been completed and occupied.

legco.gov.hk

legco.gov.hk

審核員向 我們通知您的上訴後的第二天中午，您也會收到書面通知，其中指定計劃出院日期，並詳細說 [...]

明您的醫生、醫院及我們認為您適合於該日期出院（醫療上適當）的原因。

lacare.org

lacare.org

By noon of the day

[...] after the reviewers informed [...]

our plan of your appeal, you will also get a written notice that gives your

[...]

planned discharge date and explains in detail the reasons why your doctor, the hospital, and we think it is right (medically appropriate) for you to be discharged on that date.

lacare.org

lacare.org

7.2審核委員 會獲董事會授權獲取外聘法律或其他獨立專業意見，並於認為須要 [...]

時確保擁有有關經驗及專門知識的外聘者出席會議。

northmining.com.hk

northmining.com.hk

7.2 The Audit Committee is authorised [...]

by the Board to obtain outside legal or other independent professional advice and

[...]

to secure the attendance of outsiders with relevant experience and expertise if it considers this necessary.

northmining.com.hk

northmining.com.hk

在法 律所容許最大範圍內，吾等不會對公司及公司股東（作為一個團體） 以外任何人士就吾等的審核工作 、本報告或吾等表達的意見承擔任 何 義 務 或 接 受 責 任。

glencore.com

glencore.com

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

glencore.com

glencore.com

附註： a) 已發佈的每個已發行基金單位資產淨值乃根據基金的註釋備忘錄計算，而財務狀況表所呈報的每基金 單位資產淨值，已計及於二零一一年及二零一二年就確認全面收益表內所產生的全數開辦費而作出的審核調整。

htisec.com

htisec.com

a) The published net asset value per unit issued is calculated in accordance with the Explanatory Memorandum while the net asset value per unit as reported in the statement of financial position included an audit adjustment for recognition of all preliminary expenses incurred in the statement of comprehensive income in 2011 and 2012.

htisec.com

htisec.com

吾等計劃及執行工作時，以取得吾等認為必要的資料及解釋為目標，藉以獲得充分的 憑證，合理確保未經審核備考 財務資料已由 貴公司董事按所列基準妥為編制，且該等基準 與 貴集團之會計政策一致，而所作調整對根據上市規則第4章第29(1)段披露的未 經 審核備 考財務資料而言屬恰當。

cre8ir.com

cre8ir.com

We planned and performed our work so as to obtain the information and explanations we considered necessary in order to provide us with sufficient evidence to

[...]

give reasonable assurance

[...] that the unaudited pro forma financial information has been properly compiled by the directors of the Company on the basis stated, that such basis is consistent with the accounting policies of the Group and that the adjustments are appropriate for the purpose of the unaudited pro forma [...]

financial information as

[...]

disclosed pursuant to paragraph 29(1) of Chapter 4 of the Listing Rules.

cre8ir.com

cre8ir.com

這 些 準 則 要 求 我 們 遵 守 職 業 道 德

[...] 規 範，並 規 劃 及 執 行審 核，從 而 獲 得 合 理 確 定 [...]

此 等 財 務 報 表 是 否 不 存 有 任 何 重 大 錯 誤 陳 述。

zte.com.cn

zte.com.cn

Those standards require that we

[...]

comply with ethical requirements and plan

[...] and perform the audit to obtain reasonable [...]

assurance as to whether the financial

[...]

statements are free from material misstatement.

wwwen.zte.com.cn

wwwen.zte.com.cn

4.2.8 委員會可以考慮與任何負責監督本集團風險事宜 的 審核 委 員 會、 風險管理委員會或其他委員會有關的事項，以及於其認為恰當時， 向該等委員會索取任何資料。

bank.hangseng.com

bank.hangseng.com

4.2.8 The Committee may consider any matter relating to, and may request any information as it considers appropriate, from any audit committee, risk committee or other committee which has responsibility for the oversight of risk within the Group.

bank.hangseng.com

bank.hangseng.com

在此方面，加上本公司之獨立非執行董事 及 審核 委 員 之努 力，會盡力確保本集團有能力按公平原則自行經營本身之業務，而不受上述競爭性業務所影 響。

wingtaiproperties.com

wingtaiproperties.com

In this respect, coupled with the

[...]

diligence of its independent non-executive

[...] directors and the Audit Committee, the [...]

Group is capable of carrying on its business

[...]

independently of, and at arm’s length from the said competing businesses.

wingtaiproperties.com

wingtaiproperties.com

1.4 本公司現有核數公司前合夥人于： (a)不再為該核數公司合夥人之日；或(b) 不 再於該核數公司享有任何財務利益之日（以日期較後者為准）起計一年期間內不 得出任審核委員會成員。

gbinternational.com.hk

gbinternational.com.hk

1.4 A former partner of the Company’s existing auditing firm should be prohibited from acting as a member of the Company’s Audit Committee for a period of one year from the date of his ceasing (a) to be a partner of the firm; or (b) to have any financial interest in the firm, whichever is later.

gbinternational.com.hk

gbinternational.com.hk

內部審 核的職 責為評估及提高風險管理、監控及管治程序的效能。

glencore.com

glencore.com

The role of Internal Audit is to evaluate [...]

and improve the effectiveness of risk management, control, and governance processes.

glencore.com

glencore.com

(A) 董事須按不時安排編製並於本公司股東週年大會上向本公司 提交損益賬、資產負債表、集團賬目（如有）及報告，及只要

[...]

本公司任何股份經本公司同意於香港聯合交易所有限公司上 市，則本公司賬目應按照香港公認會計原則、國際財務報告準 則或本公司任何股份經本公司同意在該交易所上市的有關地

[...] 區證券交易所許可的其他準則編製及 審核 ， 且 所採納的會計原 則或準則應於財務報表及核數師報告中披露。

chinaallaccess.com

chinaallaccess.com

(A) The Directors shall from time to time cause to be prepared and laid before the Company at its annual general meeting profit and loss accounts, balance sheets, group accounts (if any) and reports and, so long as any shares in the Company are with the consent of the Company listed on The Stock Exchange of Hong Kong Limited, the accounts of the Company shall be prepared and audited based on the generally accepted accounting principles of Hong Kong, the International Financial Reporting, or such other standards as may be permitted by the stock exchange in the Relevant Territory on which any of the shares in the Company are with the consent of the Company listed on such

[...]

exchange, and the accounting principles or

[...] standards adopted shall be disclosed in [...]

the financial statements and the report of the Auditors.

chinaallaccess.com

chinaallaccess.com

審 核及 薪 酬 委 員 會 之主要 職 責 包 括 檢 討 本 集 團 [...]

財 務 申 報 程 序 及 內 部 監 控 制 度 及 風 險 管 理 、 委 任 核 數 師 以 及 釐 訂 各 執 行 董 事之服 務 合 約 、 檢 討 各

[...]

董 事 及 高 級 管 理 人 員 之 薪 酬 及 授 出 本 公 司 的 酌 情 花 紅 及 購 股 權 。

cigyangtzeports.com

cigyangtzeports.com

The primary duties of the Audit and Remuneration [...]

Committee include reviewing the financial reporting process, the system

[...]

of internal control and risk management of the Group, the appointment of auditors and the determination of executive Director’s service contract, the review of Directors’ and senior management’s emoluments and the award of discretionary bonuses and share options of the Company.

cigyangtzeports.com

cigyangtzeports.com

1.4 倘審核委員 會內有非執行董事乃現時負責審計本公司賬目之核數公司的前任合夥 人，則該非執行董事於以下日期（以日期較後者為準）起計一年內，不得擔 任審 核委員會成員：(a) 其終止成為該公司合夥人之日期；或 (b) 其不再享有該公司 財務利益之日期。

ckh.com.hk

ckh.com.hk

1.4 In the event that the Audit Committee comprises a non-executive Director who is a former partner of the Company’s existing auditing firm, such non-executive Director shall be prohibited from acting as a Member of the Audit Committee for a [...]

period of one year from

[...]

the later of (a) the date of his/her ceasing to be a partner of the firm; or (b) the date of his/her ceasing to have any financial interest in the firm.

ckh.com.hk

ckh.com.hk

2.2 委員會的工作涵蓋本集團的整體業務，並對整個集團的財務報告、內部控制 及 審核 程 序 負有監督 責任，以及監察業務單位審核委員 會（包括保誠集團亞洲區總 部 審核 委 員 會、 M &G審核及合規 委員會、保誠英國／歐洲審核委員 會、Prudential plc 北美審核委員會及 Prudential Capital plc審核及合規委員會）的工作。

prudential.co.uk

prudential.co.uk

2.2 The Committee is concerned with the whole of the Group’s business, and has oversight responsibilities over

[...]

financial reporting, internal

[...] control and audit processes Group-wide, and monitors the activities of business unit audit committees (comprising the Prudential Corporation Asia Audit Committee, the M&G Audit & Compliance Committee, the Prudential UK/Europe Audit Committee, the Prudential plc North American Audit Committee and the Prudential Capital plc Audit and Compliance Committee).

prudential.co.uk

prudential.co.uk

由於上市規則第 14.07 條所規定的與相關費用的各個經修訂年度上限有關的各適 用百分比率按年度計高於 0.1%但低於

[...] 5%，故框架協議項下的持續關連交易僅須 遵守上市規則第 14A.35(1) 條及第 14A.35(2)條所載規定、上市規則第 14A.45 條 至第 14A.47 條的申報及公告規定以及上市規則第 14A.37 條至第 14A.40 條的年度審核規定，但獲豁免遵守上市規則第 14A.48 條的獨立股東批准規定。

cre.com.hk

cre.com.hk

As each of the applicable percentage ratios set out in Rule 14.07 of the Listing Rules in respect of each of the revised annual caps for such charges is, on an annual basis, more than 0.1% but less than 5%, the continuing connected transactions under the Framework Agreement are only subject to the requirements set out in Rules 14A.35(1) and 14A.35(2) of the Listing Rules, the reporting and announcement requirements set out in Rules 14A.45 to 14A.47 of

[...]

the Listing Rules and

[...] the annual review requirements set out in Rules 14A.37 2 to 14A.40 of the Listing Rules but are exempt from the independent shareholders’ approval requirement [...]

set out in Rule 14A.48 of the Listing Rules.

cre.com.hk

cre.com.hk

(b) 如獲資助項目所獲的基金撥款 額達 100 萬元或以上，大學須於 項目完成日或項目協議終止日 起計三個月內，提交由項目開始 日至項目完成日或項目協議終 止日的最終已審核財務報表；若 所獲撥款少於 100 萬元，則大學 須於項目完成日或項目協議終 止日起計一個月內提交該份報 表。

itf.gov.hk

itf.gov.hk

(b) Final audited accounts covering the period from project commencement date to project completion date or termination date of the project agreement should be submitted within three months from the completion date of the project or termination date of the project agreement if the project fund involved is $1 million or above, and within one month if it is below $1 million.

itf.gov.hk

itf.gov.hk

由於該 等公 司按 全年 基準計 算之 適用 百分 比率少 於5%及 該等 交 易將按 一般 商業 條款進行，此項交易須遵照上市規則第14A.34條之年 度 審核 、 年 報及公告規定， 並不需要該等公司之獨立股東批准。

ygmtrading.com

ygmtrading.com

As the applicable percentage ratios on an annual basis represent less than 5% for the Companies and the transactions will be conducted on normal commercial terms, these

[...]

transactions are subject

[...] to annual review, reporting and announcement requirements under Rule 14A.34 of the Listing Rules and do not require the approval of the independent [...]

shareholders of the Companies.

ygmtrading.com

ygmtrading.com

董事會應限制本公司的借貸及行使本公司就其附屬公司（如有）可予行使 的一切投票權及其他控制權利或權力，以確保（但就附屬公司而言，僅以 董事會藉行使該等控制權利或權力可確保者為限）除經普通決議案批准外 並在下文規定的規限下，倘本公司及其附屬公司（如有）所借款項的未清 償本金總額，當時超過或將因相關借款而超過 經 審核 合 併 資產負債表中所 列的本公司及其各附屬公司的股本及合併準備金加上保險基金的十分之 一的總額，則不得借入任何款項。

prudential.co.uk

prudential.co.uk

The board shall restrict the borrowings of the Company and exercise all voting and other rights or powers of control exercisable by the Company in relation to its subsidiary undertakings (if any) so as to secure (but as regards subsidiary undertakings, only so far as by the exercise of such rights or powers of control the board can secure) that, save with the previous sanction of an ordinary resolution and subject as provided below, no money shall be borrowed if the principal amount outstanding of all Borrowings by the Company and its subsidiary undertakings (if any), then exceeds, or would as a result of such borrowing exceed, an amount equal to the aggregate of the Share Capital and Consolidated Reserves and one tenth of the Insurance Funds of the Company and each of its subsidiary undertakings as shown in the Audited Consolidated Balance Sheet.

prudential.co.uk

prudential.co.uk

根據守則第E.1.2條的第一部份守則條文，董事會主席應出席股東週年大會，並 安排審核委員 會、薪酬委員會及提名委員會（視何者適用而定）的主席，或在該 [...]

等委員會的主席缺席時由另一名委員（或如該名委員未能出席，則其適當委任的 代表）在股東週年大會上回答提問。

shougang-resources.com.hk

shougang-resources.com.hk

Under the first part of code provision E.1.2 of the Code, the chairman of the board should

[...]

attend the annual general meeting

[...] and arrange for the chairman of the audit, remuneration [...]

and nomination committees (as appropriate)

[...]

or in the absence of the chairman of such committees, another member of the committee or failing this his duly appointed delegate, to be available to answer questions at the annual general meeting.

shougang-resources.com.hk

shougang-resources.com.hk

本核數師已完成審核載於 第 28 頁至第 68 頁的中國金融租賃集團有限公司（「貴公司」）及其附屬公司 [...]

（統稱「貴集團」）的綜合財務報表，包括於二零零九年十二月三十一日的綜合財務狀況表及 貴公司 財務狀況表，截至該日止年度的綜合全面收益表、綜合權益變動表及綜合現金流量表，以及主要會計政

[...]

策概要及其他附註解釋。

cflg.com.hk

cflg.com.hk

We have audited the consolidated financial [...]

statements of China Financial Leasing Group Limited (the "Company") and its subsidiaries

[...]

(collectively referred to as the "Group" ) set out on pages 28 to 68, which comprise the consolidated and company statements of financial position as at 31 December 2009, and the consolidated statement of comprehensive income, the consolidated statement of changes in equity and the consolidated statement of cash flows for the year then ended, and a summary of significant accounting policies and other explanatory notes.

cflg.com.hk

cflg.com.hk