Cap 588 Sched 1 DEFINITIONS OF “RELEVANT FINANCIAL REPORT” AND “RELEVANT REQUIREMENT” (FINANCIAL REPORTING COUNCIL ORDINANCE)

Contents of Section

Chapter:	588	Title:	FINANCIAL REPORTING COUNCIL ORDINANCE	Gazette Number:	L.N. 204 of 2006
Schedule:	1	Heading:	DEFINITIONS OF “RELEVANT FINANCIAL REPORT” AND “RELEVANT REQUIREMENT”	Version Date:	01/12/2006

[sections 2, 5 & 61]

PART 1

In this Ordinance (except sections 5(2) and 50 of this Ordinance)—
“relevant financial report” (有關財務報告)—

(a) in relation to a listed corporation, means—

(i) a balance sheet of the corporation, together with any accounts annexed to it for the purposes of section 129C(1) of the Companies Ordinance (Cap 32), a copy of which was sent at the relevant time under section 129G of that Ordinance to a person entitled to be sent the copy;

(ii) the accounts of the corporation, a certified copy of which was delivered at the relevant time to the Registrar of Companies for registration under section 336 of the Companies Ordinance (Cap 32);

(iii) a summary financial report of the corporation, a copy of which was sent at the relevant time in compliance with section 141CA of the Companies Ordinance (Cap 32) to a person entitled to be sent the copy;

(iv) a set of financial statements of the corporation—

(A) providing information on the results of the operations or cash flows of the corporation in a period of at least 3 months;

(B) providing information on the state of affairs of the corporation as at the end of that period; and

(v) a specified report required for a listing document issued at the relevant time by or on behalf of the corporation;

(b) in relation to a listed collective investment scheme, means—

(i) a set of financial statements of the scheme—

(A) providing information on the results of the operations or cash flows of the scheme in a period of at least 3 months;

(B) providing information on the state of affairs of the scheme as at the end of that period; and

(C) issued, circulated, published or distributed at the relevant time for the purposes of the relevant code or the Listing Rules; or

(ii) a specified report required for a listing document issued at the relevant time by or on behalf of the scheme;

“relevant requirement” (有關規定)—

(a) in relation to a relevant financial report of a listed corporation, means an accounting requirement as to the matters or information to be included in the report, as provided in—

(i) the Companies Ordinance (Cap 32), as in force at the material time;

(ii) the standards of accounting practices issued or specified, or deemed to be issued or specified, under section 18A of the Professional Accountants Ordinance (Cap 50), as in force at the material time;

(iii) the International Financial Reporting Standards issued by the International Accounting Standards Board, as in force at the material time;

(iv) the Listing Rules; or

(v) any generally acceptable accounting principles allowed for usage under the Listing Rules;

(b) in relation to a relevant financial report of a listed collective investment scheme, means an accounting requirement as to the matters or information to be included in the report, as provided in—

(i) the standards of accounting practices issued or specified, or deemed to be issued or specified, under section 18A of the Professional Accountants Ordinance (Cap 50), as in force at the material time;

(ii) the International Financial Reporting Standards issued by the International Accounting Standards Board, as in force at the material time;

(iii) the Listing Rules;

(iv) any generally acceptable accounting principles allowed for usage under the Listing Rules; or

(v) the relevant code.

PART 2

In sections 5(2) and 50 of this Ordinance—
“relevant financial report” (有關財務報告), in relation to a listed corporation, means—

(a) a balance sheet of the corporation, together with any accounts annexed to it for the purposes of section 129C(1) of the Companies Ordinance (Cap 32), a copy of which was sent at the relevant time under section 129G of that Ordinance to a person entitled to be sent the copy;

(b) a summary financial report of the corporation, a copy of which was sent at the relevant time in compliance with section 141CA of the Companies Ordinance (Cap 32) to a person entitled to be sent the copy; or

“relevant requirement” (有關規定), in relation to a relevant financial report of a listed corporation, means an accounting requirement as to the matters or information to be included in the report, as provided in the Companies Ordinance (Cap 32), as in force at the material time.