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证券及期货[帐目及审计]规则
2002年第211号法律公告 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”(margin client)─
(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”(systems of control) 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”(dealing in securities) 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
(Cap 571, section 397(1))
[1 April 2003] L.N. 12 of 2003
(L.N. 211 of 2002)
Cap 571P s 1 (Omitted as spent)
(Omitted as spent)
Cap 571P s 2 Interpretation
In these Rules, unless the context otherwise requires-
"dealing in securities" (证券交易) has the meaning assigned to it by Part 2 of Schedule 5 to the Ordinance;
"margin client" (保证金客户) means-
(a) in relation to a corporation licensed for dealing in securities, a client to whom the corporation provides securities margin financing; or
(b) a client of a corporation licensed for securities margin financing;"systems of control" (监控系统), in relation to a licensed corporation or an associated entity of an intermediary, means in so far as applicable the internal controls and trading, accounting, settlement and stock holding systems it has implemented to ensure its compliance with the provisions specified in section 4(1)(e).
Cap 571P s 3 Financial statements and other documents to be prepared by licensed corporations and associated entities of intermediaries
(1) For the purposes of section 156(1)(a) of the Ordinance, the financial statements and other documents that a licensed corporation shall prepare, in respect of each financial year, are-
(a) a set of accounts consisting of each of the following, prepared in accordance with generally accepted accounting principles-
(i) a profit and loss account;
(ii) a balance sheet; and
(iii) notes to the accounts;(b) in so far as applicable, the following returns as referred to in section 56 of the Securities and Futures (Financial Resources) Rules (Cap 571 sub. leg. N), each made up to the last day of the financial year-
(i) a liquid capital computation;
(ii) a required liquid capital computation;
(iii) a summary of bank loans, advances, credit facilities and other financial accommodation available to it;
(iv) an analysis of its margin clients;
(v) an analysis of collateral received from margin clients;
(vi) an analysis of its rolling balance cash clients;
(vii) an analysis of its client assets; and
(viii) an analysis of its proprietary derivative positions; and(c) a business and risk management questionnaire.(2) For the purposes of section 156(2)(a) of the Ordinance, the financial statements and other documents required to be prepared by a licensed corporation that ceases carrying on all of the regulated activities for which it is licensed are-
(a) a set of accounts as referred to in subsection (1)(a); and
(b) a liquid capital computation as referred to in subsection (1)(b)(i).(3) For the purposes of section 156(1)(a) of the Ordinance, the financial statements and other documents that an associated entity of an intermediary shall prepare, in respect of each financial year, are-
(a) a set of accounts consisting of each of the following, prepared in accordance with generally accepted accounting principles-
(i) a profit and loss account;
(ii) a balance sheet; and
(iii) notes to the accounts;(b) an analysis of client assets as at the end of the financial year; and
(c) a business and risk management questionnaire.(4) For the purposes of section 156(2)(a) of the Ordinance, the financial statements and other documents required to be prepared by an associated entity of an intermediary that ceases to be such an associated entity are-
(a) a set of accounts as referred to in subsection (3)(a); and
(b) an analysis of client assets as referred to in subsection (3)(b).
Cap 571P s 4 Auditor's report
(1) For the purposes of section 156(1)(b) or (2)(b) of the Ordinance, an auditor's report required to be submitted by a licensed corporation or an associated entity of an intermediary shall contain a statement by the auditor as to whether, in the auditor's opinion-
(a) the profit and loss account and the balance sheet are in accordance with the records kept by the licensed corporation or the associated entity (as the case may be) under the Securities and Futures (Keeping of Records) Rules (Cap 571 sub. leg. O) and satisfy the requirements of these Rules;
(b) the balance sheet gives a true and fair view of the state of affairs of the licensed corporation or the associated entity (as the case may be) as at the end of the financial year to which it relates;
(c) the profit and loss account gives a true and fair view of the profit or loss of the licensed corporation or the associated entity (as the case may be) for the financial year to which it relates;
(d) in the case of a licensed corporation, each of the returns as referred to in section 3(1)(b) or (2)(b) (as the case may be) is correctly compiled from the records of the licensed corporation or, if not correctly compiled, the nature and extent of the incorrectness;
(e) in so far as applicable, during the financial year in question, the licensed corporation or the associated entity (as the case may be) had systems of control in place that were adequate to ensure compliance with-
(i) sections 4, 5, 6, 8(4), 10 and 11 of the Securities and Futures (Client Money) Rules (Cap 571 sub. leg. I); and
(ii) sections 4(4), 5, 10(1) and 12 of the Securities and Futures (Client Securities) Rules (Cap 571 sub. leg. H);(f) in so far as applicable, during the financial year in question, the licensed corporation or the associated entity (as the case may be) has complied with-
(i) sections 3 and 4 of the Securities and Futures (Keeping of Records) Rules (Cap 571 sub. leg. O);
(ii) sections 4, 5, 6, 8(4), 10 and 11 of the Securities and Futures (Client Money) Rules (Cap 571 sub. leg. I); and
(iii) sections 4(4), 5, 10(1) and 12 of the Securities and Futures (Client Securities) Rules (Cap 571 sub. leg. H); and(g) in the case of a licensed corporation, there appears to have been any contravention of the Securities and Futures (Financial Resources) Rules (Cap 571 sub. leg. N) by the licensed corporation during the financial year in question.(2) A licensed corporation or an associated entity of an intermediary (as the case may be) may submit 2 separate auditor's reports in respect of a financial year, one containing a statement by the auditor concerning the matters referred to in subsection (1)(a), (b) and (c) and the other containing a statement by the auditor concerning the matters referred to in subsection (1)(d), (e), (f) and (g).
Cap 571P s 5 Matters reportable by auditors under section 157 of the Ordinance
The following provisions are prescribed requirements for the purposes of the definition of "prescribed requirement" in section 157(3) of the Ordinance-
(a) sections 3 and 4 of the Securities and Futures (Keeping of Records) Rules (Cap 571 sub. leg. O);
(b) sections 4, 5, 6, 8(4), 10 and 11 of the Securities and Futures (Client Money) Rules (Cap 571 sub. leg. I);
(c) sections 4(4), 5, 10(1) and 12 of the Securities and Futures (Client Securities) Rules (Cap 571 sub. leg. H). |
