2003.4.1 第571P章 赋权条文
(第571章第397(1)条)
[2003年4月1日]2003年第12号法律公告
(本为2002年第211号法律公告)
第571P章第1条 (已失时效而略去)
(已失时效而略去)
第571P章第2条 释义
在本规则中,除文意另有所指外─
“保证金客户”(marginclient)─
(a)就获发牌进行证券交易的法团而言,指获该法团提供证券保证金融资的客户;或
(b)指获发牌进行证券保证金融资的法团的客户;“监控系统”(systemsofcontrol)就持牌法团或中介人的有联系实体而言,在适用范围内指该法团或有联系实体已为确保它遵守第4(1)(e)条指明条文而实施的内部监控及交易、会计、交收及持股系统;
“证券交易”(dealinginsecurities)具有本条例附表5第2部给予该词的涵义。
第571P章第3条 持牌法团及中介人的有联系实体须拟备的财务报表及其他文件
(1)为施行本条例第156(1)(a)条,持牌法团须就每个财政年度拟备的财务报表及其他文件如下─
(a)一套按照获普遍接纳的会计原则拟备并由以下各项组成的帐目─
(i)损益表;
(ii)资产负债表;及
(iii)帐目附注;(b)(在适用范围内)以该财政年度最后一天状况为准的《证券及期货(财政资源)规则》(第571章,附属法例N)第56条提述的以下申报表─(2003年第45号法律公告)
(i)速动资金计算表;
(ii)规定速动资金计算表;
(iii)它可用的银行贷款、垫款、信贷融通及其他财务通融的摘要;
(iv)对其保证金客户的分析;
(v)对从保证金客户收取的抵押品的分析;
(vi)对其滚存结余现金客户的分析;
(vii)对其客户资产的分析;及
(viii)对其衍生工具自营交易持仓的状况的分析;及(2003年第45号法律公告)(c)业务及风险管理问卷。(2)为施行本条例第156(2)(a)条,如持牌法团停止进行所有它获发牌进行的受规管活动,则该法团须拟备的财务报表及其他文件如下─
(a)一套第(1)(a)款提述的帐目;及
(b)第(1)(b)(i)款提述的速动资金计算表。(3)为施行本条例第156(1)(a)条,中介人的有联系实体须就每个财政年度拟备的财务报表及其他文件如下─
(a)一套按照获普遍接纳的会计原则拟备并由以下各项组成的帐目─
(i)损益表;
(ii)资产负债表;及
(iii)帐目附注;(b)就该财政年度终结时拟备的对客户资产的分析;及
(c)业务及风险管理问卷。(4)为施行本条例第156(2)(a)条,如中介人的有联系实体停止作为该有联系实体,则该实体须拟备的财务报表及其他文件如下─
(a)一套第(3)(a)款提述的帐目;及
(b)第(3)(b)款提述的对客户资产的分析。
第571P章第4条 核数师报告
(1)为施行本条例第156(1)(b)或(2)(b)条,持牌法团或中介人的有联系实体须呈交的核数师报告须载有一份由有关核数师作出的陈述,说明根据该核数师的意见─
(a)有关损益表及资产负债表是否按照该持牌法团或有联系实体(视属何情况而定)根据《证券及期货(备存纪录)规则》(第571章,附属法例O)备存的纪录而拟备,及是否符合本规则的规定;
(b)该资产负债表是否真实而中肯地反映该持牌法团或有联系实体(视属何情况而定)在该表所关乎的财政年度终结时的业务状况;
(c)该损益表是否真实而中肯地反映该持牌法团或有联系实体(视属何情况而定)在该表所关乎的财政年度的盈亏状况;
(d)(就持牌法团而言)第3(1)(b)或(2)(b)条(视属何情况而定)提述的每份申报表是否均按该法团的纪录正确地编制而成,如该等申报表并非正确地编制而成的,则指出不正确之处的性质及程度;(2003年第45号法律公告)
(e)(在适用范围内)该持牌法团或有联系实体(视属何情况而定)在有关财政年度内是否备有足够的监控系统以确保遵从─
(i)《证券及期货(客户款项I)规则》(第571章,附属法例I)第4、5、6、8(4)、10及11条;及
(ii)《证券及期货(客户证券H)规则》(第571章,附属法例H)第4(4)、5、10(1)及12条;(f)(在适用范围内)在有关财政年度内,该持牌法团或有联系实体(视属何情况而定)是否已遵从─
(i)《证券及期货(备存纪录)规则》(第571章,附属法例O)第3及4条;
(ii)《证券及期货(客户款项)规则》(第571章,附属法例I)第4、5、6、8(4)、10及11条;及
(iii)《证券及期货(客户证券)规则》(第571章,附属法例H)第4(4)、5、10(1)及12条;及(g)(就持牌法团而言)该法团是否看来已在有关财政年度内违反《证券及期货(财政资源)规则》(第571章,附属法例N)。(2)持牌法团或中介人的有联系实体(视属何情况而定)可就同一财政年度呈交2份独立的核数师报告,其中一份报告载有有关核数师关于第(1)(a)、(b)及(c)款提述事宜的有关核数师的陈述,而另一份报告则载有关于第(1)(d)、(e)、(f)及(g)款提述事宜的有关核数师的陈述。
第571P章第5条 核数师须根据本条例第157条报告的事项
就本条例第157(3)条中的“订明规定”的定义而言,以下条文属订明规定─
(a)《证券及期货(备存纪录)规则》(第571章,附属法例O)第3及4条;
(b)《证券及期货(客户款项)规则》(第571章,附属法例I)第4、5、6、8(4)、10及11条;
(c)《证券及期货(客户证券)规则》(第571章,附属法例H)第4(4)、5、10(1)及12条。
【英文全文】
Cap 571P Empowering section
(Cap571,section397(1))
[1April2003]L.N.12of2003
(L.N.211of2002)
Cap571Ps1(Omittedasspent)
(Omittedasspent)
Cap571Ps2Interpretation
IntheseRules,unlessthecontextotherwiserequires-
"dealinginsecurities"(证券交易)hasthemeaningassignedtoitbyPart2ofSchedule5totheOrdinance;
"marginclient"(保证金客户)means-
(a)inrelationtoacorporationlicensedfordealinginsecurities,aclienttowhomthecorporationprovidessecuritiesmarginfinancing;or
(b)aclientofacorporationlicensedforsecuritiesmarginfinancing;"systemsofcontrol"(监控系统),inrelationtoalicensedcorporationoranassociatedentityofanintermediary,meansinsofarasapplicabletheinternalcontrolsandtrading,accounting,settlementandstockholdingsystemsithasimplementedtoensureitscompliancewiththeprovisionsspecifiedinsection4(1)(e).
Cap571Ps3Financialstatementsandotherdocumentstobepreparedbylicensedcorporationsandassociatedentitiesofintermediaries
(1)Forthepurposesofsection156(1)(a)oftheOrdinance,thefinancialstatementsandotherdocumentsthatalicensedcorporationshallprepare,inrespectofeachfinancialyear,are-
(a)asetofaccountsconsistingofeachofthefollowing,preparedinaccordancewithgenerallyacceptedaccountingprinciples-
(i)aprofitandlossaccount;
(ii)abalancesheet;and
(iii)notestotheaccounts;(b)insofarasapplicable,thefollowingreturnsasreferredtoinsection56oftheSecuritiesandFutures(FinancialResources)Rules(Cap571sub.leg.N),eachmadeuptothelastdayofthefinancialyear-
(i)aliquidcapitalcomputation;
(ii)arequiredliquidcapitalcomputation;
(iii)asummaryofbankloans,advances,creditfacilitiesandotherfinancialaccommodationavailabletoit;
(iv)ananalysisofitsmarginclients;
(v)ananalysisofcollateralreceivedfrommarginclients;
(vi)ananalysisofitsrollingbalancecashclients;
(vii)ananalysisofitsclientassets;and
(viii)ananalysisofitsproprietaryderivativepositions;and(c)abusinessandriskmanagementquestionnaire.(2)Forthepurposesofsection156(2)(a)oftheOrdinance,thefinancialstatementsandotherdocumentsrequiredtobepreparedbyalicensedcorporationthatceasescarryingonalloftheregulatedactivitiesforwhichitislicensedare-
(a)asetofaccountsasreferredtoinsubsection(1)(a);and
(b)aliquidcapitalcomputationasreferredtoinsubsection(1)(b)(i).(3)Forthepurposesofsection156(1)(a)oftheOrdinance,thefinancialstatementsandotherdocumentsthatanassociatedentityofanintermediaryshallprepare,inrespectofeachfinancialyear,are-
(a)asetofaccountsconsistingofeachofthefollowing,preparedinaccordancewithgenerallyacceptedaccountingprinciples-
(i)aprofitandlossaccount;
(ii)abalancesheet;and
(iii)notestotheaccounts;(b)ananalysisofclientassetsasattheendofthefinancialyear;and
(c)abusinessandriskmanagementquestionnaire.(4)Forthepurposesofsection156(2)(a)oftheOrdinance,thefinancialstatementsandotherdocumentsrequiredtobepreparedbyanassociatedentityofanintermediarythatceasestobesuchanassociatedentityare-
(a)asetofaccountsasreferredtoinsubsection(3)(a);and
(b)ananalysisofclientassetsasreferredtoinsubsection(3)(b).
Cap571Ps4Auditor'sreport
(1)Forthepurposesofsection156(1)(b)or(2)(b)oftheOrdinance,anauditor'sreportrequiredtobesubmittedbyalicensedcorporationoranassociatedentityofanintermediaryshallcontainastatementbytheauditorastowhether,intheauditor'sopinion-
(a)theprofitandlossaccountandthebalancesheetareinaccordancewiththerecordskeptbythelicensedcorporationortheassociatedentity(asthecasemaybe)undertheSecuritiesandFutures(KeepingofRecords)Rules(Cap571sub.leg.O)andsatisfytherequirementsoftheseRules;
(b)thebalancesheetgivesatrueandfairviewofthestateofaffairsofthelicensedcorporationortheassociatedentity(asthecasemaybe)asattheendofthefinancialyeartowhichitrelates;
(c)theprofitandlossaccountgivesatrueandfairviewoftheprofitorlossofthelicensedcorporationortheassociatedentity(asthecasemaybe)forthefinancialyeartowhichitrelates;
(d)inthecaseofalicensedcorporation,eachofthereturnsasreferredtoinsection3(1)(b)or(2)(b)(asthecasemaybe)iscorrectlycompiledfromtherecordsofthelicensedcorporationor,ifnotcorrectlycompiled,thenatureandextentoftheincorrectness;
(e)insofarasapplicable,duringthefinancialyearinquestion,thelicensedcorporationortheassociatedentity(asthecasemaybe)hadsystemsofcontrolinplacethatwereadequatetoensurecompliancewith-
(i)sections4,5,6,8(4),10and11oftheSecuritiesandFutures(ClientMoney)Rules(Cap571sub.leg.I);and
(ii)sections4(4),5,10(1)and12oftheSecuritiesandFutures(ClientSecurities)Rules(Cap571sub.leg.H);(f)insofarasapplicable,duringthefinancialyearinquestion,thelicensedcorporationortheassociatedentity(asthecasemaybe)hascompliedwith-
(i)sections3and4oftheSecuritiesandFutures(KeepingofRecords)Rules(Cap571sub.leg.O);
(ii)sections4,5,6,8(4),10and11oftheSecuritiesandFutures(ClientMoney)Rules(Cap571sub.leg.I);and
(iii)sections4(4),5,10(1)and12oftheSecuritiesandFutures(ClientSecurities)Rules(Cap571sub.leg.H);and(g)inthecaseofalicensedcorporation,thereappearstohavebeenanycontraventionoftheSecuritiesandFutures(FinancialResources)Rules(Cap571sub.leg.N)bythelicensedcorporationduringthefinancialyearinquestion.(2)Alicensedcorporationoranassociatedentityofanintermediary(asthecasemaybe)maysubmit2separateauditor'sreportsinrespectofafinancialyear,onecontainingastatementbytheauditorconcerningthemattersreferredtoinsubsection(1)(a),(b)and(c)andtheothercontainingastatementbytheauditorconcerningthemattersreferredtoinsubsection(1)(d),(e),(f)and(g).
Cap571Ps5Mattersreportablebyauditorsundersection157oftheOrdinance
Thefollowingprovisionsareprescribedrequirementsforthepurposesofthedefinitionof"prescribedrequirement"insection157(3)oftheOrdinance-
(a)sections3and4oftheSecuritiesandFutures(KeepingofRecords)Rules(Cap571sub.leg.O);
(b)sections4,5,6,8(4),10and11oftheSecuritiesandFutures(ClientMoney)Rules(Cap571sub.leg.I);
(c)sections4(4),5,10(1)and12oftheSecuritiesandFutures(ClientSecurities)Rules(Cap571sub.leg.H).