金宝通集团有限公司金宝通集团有限公司有限公司.PDF

Page 1 of 8 Computime Group Limited (the “Company”) (Incorporated in the Cayman Islands with limited liability) 金寶通集團金寶通集團金寶通集團金寶通集團 有限公司有限公司有限公司有限公司 * ( 本公司 本公司本公司本公司 ) (於開曼群島註冊成立的有限公司於開曼群島註冊成立的有限公司於開曼群島註冊成立的有限公司於開曼群島註冊成立的有限公司 ) _ TERMS OF REFERENCE FOR THE AUDIT COMMITTEE 審核委員會的職權範圍審核委員會的職權範圍審核委員會的職權範圍審核委員會的職權範圍 _ 1. MEMBERSHIP 成員成員成員成員 1.1 Members of the Audit Committee (the “Committee”) shall be appointed by the board of directors (the “Board”) of the Company. 審核委員會 (委員會 委員會委員會委員會 ) 的成員須由 本公司董事會 (董事會 董事會董事會董事會 ) 委任 。 1.2 The Committee must consist of a minimum of three members, all of whom must be non-executive directors. 委員會至少要有三名成員 ，全部 必須 為非執行董事 。 1.3 The majority of the members of the Committee must be independent non-executive directors, at least one of whom must have appropriate professional qualifications or accounting or related financial management expertise as required under the Rules Governing the Listing of Securities on The Stock Exchange of Hong Kong Limited (the “Listing Rules”). 委員會的大部份 成員必須 為獨立非執行董事 ，其中至少要有一名具備香港聯合交易所有限公司證券上市規則 ( 上市規則 上市規則上市規則上市規則 ) 所規 定的適當專業資格 ，或適當的會計或相關的財務管理專長 。 1.4 A former partner of the Companys existing auditing firm shall be prohibited from acting as a member of the Committee for a period of 1 year from the date of his/her ceasing: 現時負責審計本公司賬目的核數公司的前任合夥人在以下日期 (以日期較後者為準 )起計一年內 ，不得擔任委 員會的成員 ： (a) to be a partner of the firm; or 他 /她終止成為 該公司合夥人的日期 ；或 (b) to have any financial interest in the firm, 他 /她不再享有 該公司財務利益的日期 。 whichever is later. * for identification purposes only 僅供識別 Page 2 of 8 2. CHAIRMAN 主席主席主席主席 2.1 The chairman of the Committee shall be appointed by the Board and must be an independent non-executive director. 委員會的 主席須由 董事會委任 ，亦必須 為獨立非執行董事 。 3. SECRETARY 秘書秘書秘書秘書 3.1 The secretary of the Company (the “Company Secretary”) shall be the secretary of the Committee. The Company Secretary or, in his/her absence, his/her delegate(s) or any person elected by the members present at the meeting of the Committee, shall attend the meeting of the Committee and take minutes. 委員會的 秘書由 本公司 秘書 (公司秘書 公司秘書公司秘書公司秘書 ) 出任。公司 秘書 (如其未能出席 ，則其委派 的代表或 由委員會在會議上委任的人士 ) 應出席 委員會會議及 為會議作記錄。 4. PROCEEDINGS OF THE COMMITTEE MEETINGS 委委委 委員會會議的程序 員會會議的程序員會會議的程序員會會議的程序 4.1 Quorum and Voting 法定人數法定人數法定人數法定人數 及投及投及投及投 票票票 票 4.1.1 The quorum for meetings of the Committee shall be any two members, at least one of whom shall be an independent non-executive director. 委員會會議的開會法定人數 為任何兩名成員 ，最少一位出席的成員須為獨立非執行董事 。 4.1.2 Questions arising at meetings of the Committee shall be determined by a majority of votes. 委員會會議 上提出的問題 必須由大多數投票通過 。 4.2 Frequency of meetings 會議次數會議次數會議次數會議次數 4.2.1 The Committee shall hold at least two regular meetings in a year to review and discuss the interim and annual financial statements of the Company. Additional meetings of the Committee may be held as and when required. 委員會應每年召開至少兩次定期會議 ，以審閱及討論本公司的中期及年度財務報表。委員會亦可在有需要時召開 額外 會議 。 4.2.2 The Committee shall meet with the external auditor of the Company at least twice a year as set out in paragraph 5.3.2(e)(i) below. The external auditor may request a meeting if they consider necessary. In addition, at least once a year the Committee shall meet with the external and internal auditors without executive directors present. 如下文第 5.3.2(e)(i)段所 述，委員會應 至少每年與本公司的外聘核數師開會兩次 。若外聘核數師認 為有需要時 ，可要求召開會議 。另外 ，委員會應 至少每年 在執行董事 不在場 的情況下 會見 外聘 和內部核數師 一次。 Page 3 of 8 4.3 Attendance at meetings 出席會議出席會議出席會議出席會議 4.3.1 Members of the Committee may attend meetings of the Committee either in person or through other electronic means of communication or in such other manner as the members may agree. 委員會 成員 可親自 出席 委員會會議 ，或透過其他電子溝通方式或 由成員協 定的其他方式參與會議 。 4.3.2 The Chief Financial Officer, representative(s) of internal audit department, relevant senior management and/or representative(s) of the external auditor shall normally attend meetings of the Committee. Where appropriate or required, other directors and person(s) invited by a Committee member may attend Committee meetings. 首席財務司 、內部審核部 的代表 、相關高級管理人員及 /或外聘核數師的代表 通常會出席 委員會會議 。在合適或需要的情況下 ，其他董事及由委員會成員邀請的人士 可出席 委員會會議 。 4.4 Notice of meetings 會議通告會議通告會議通告會議通告 4.4.1 A meeting of the Committee may be convened by any of its members or by the Company Secretary. 委員會會議可 由其任何一位成員或公司秘書召開 。 4.4.2 Unless otherwise agreed by all the members of the Committee, notice of at least 14 days shall be given for a regular meeting of the Committee. For all other meetings of the Committee, reasonable notice shall be given. 除非委員會全體 成員 另作協議 ，否則 委員會定期會議的通知應 最遲在會議舉行日期前 14 天發出 。至於其他委員會會議 ，應發出合理通知 。 4.4.3 Agenda and accompanying supporting papers shall be sent, in full, to all members of the Committee and to other attendees as appropriate at least 3 days before the date of the meeting (or such other period as the members may agree). 會議議程及 全部 相關 會議 文件應 最遲 在會議舉行日期 前 3 天（或由成員協 定的其他時限 ）送交委員會全體 成員及 (如適合 ) 其他出席 會議人士 。 4.5 Minutes of meetings 會議會議會議會議 紀錄紀錄紀錄紀錄 4.5.1 The secretary of a Committee meeting shall record in sufficient detail the matters considered by the Committee and decisions reached. 委員會 會議 的秘書 應對委員會 在會議 上所考慮事項及達致的 決議作 足夠 詳細的記錄 。 4.5.2 Draft version of minutes of a Committee meeting shall be sent to all Committee members for their comment within a reasonable time after the meeting is held. Final version of the minutes shall be sent to all members of the Board as soon as practicable. 委員會 會議紀錄的初稿應在會議後一段合理時間內發送予委員會全體成員 ，供成員表達意見 。會議紀錄的 最終稿應盡快 發送予董事會全體 成員 。 Page 4 of 8 4.5.3 Minutes of meetings of the Committee shall be kept by the Company Secretary and shall be available for inspection by any member of the Committee or the Board at any reasonable time on reasonable notice. 委員會的完整會議紀錄應由公司秘書保存 ，若有 委員會或董事會 成員 發出合理通知，應公開有關會議紀錄 供其在任何合 理的時段查閱 。 4.6 Written resolutions 書面書面書面書面 決決決 決議案 議案議案議案 4.6.1 Without prejudice to any requirement under the Listing Rules, written resolution may be passed and adopted by all members of the Committee. 在不影響 上市規則 的任何規定下 ，委員會可 在全體成員同意下通過及 採納書面決議案 。 5. RESPONSIBILITIES AND AUTHORITIES OF THE COMMITTEE 委員會的責任及職權委員會的責任及職權委員會的責任及職權委員會的責任及職權 5.1 The responsibilities and authorities of the Committee shall include such responsibilities and authorities set out in the relevant code provisions of the Corporate Governance Code (the “CG Code”) as contained in Appendix 14 to the Listing Rules (as amended from time to time). 委員會的責任及職權 應包括載列於 上市規則 附錄 14企業管治守則 (不時作出修訂 ) 之相關守則條文內的責任及職權 。 5.2 The Committee is authorized by the Board to investigate any activity within its terms of reference. It is authorized to seek any information it requires from any employee and all employees are directed to co-operate with any request made by the Committee. 董事會授權委員會按照其職權範圍進行任何調查 。委員會有權向任何僱員索取任何所需資料 ，而所有僱員亦獲指示與委員會合作 ，以滿足其任何要求 。 5.3 Without prejudice to any requirement under the CG Code, the duties of the Committee include the following: 在不影響 企業管治守則 的任何規定下 ，委員會的職責包括以下各項 ： 5.3.1 Relationship with the Company's auditor 與本公司核數師的關係與本公司核數師的關係與本公司核數師的關係與本公司核數師的關係 (a) To act as the key representative body for overseeing the Companys relations with the external auditor, and 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 to consider any questions of its resignation or dismissal. 擔任本公司與外聘核數師之間的主要代表 ，負責監察 兩者之間的關係 ；及主要負責就外聘核數師的委任 、重新委任及罷免向董事會提供建議 、批准外聘核數師的薪酬及聘用條款 ，及處理任何有關該核數師辭職或辭退該核數師的問題 。 Page 5 of 8 (b) To review and monitor the external auditors independence and objectivity and the effectiveness of the audit process in accordance with applicable standards, and to discuss with the auditor the nature and scope of the audit and reporting obligations before the audit commences. 按適用的標準檢討及監察外聘核數師是否獨立客觀及核數程序是否有效；委員會應於核數工作開始前先與核數師討論核數性質及範疇及有關申報責任 。 (c) 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. 就外聘核數師提供非核數服務制定政策 ，並予以執行 。就此規定而言 ， 外聘核數 師包括與負責核數的公司處於同一控制權 、所有權或管理權之下的任何機構 ，或一個合理知悉所有有關資料的第三方 ，在合理情 況下會斷定該機構屬於該負責核數的公司的本土或國際業務的一部分的任何機構。委員會應就任何須 採取行動或改善的事項向董事會報告並提出建議 。 5.3.2 Review of the Companys financial information 審閱本公司的財務資料審閱本公司的財務資料審閱本公司的財務資料審閱本公司的財務資料 (d) To monitor integrity of the Companys 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. In reviewing these reports before submission to the Board, the Committee should focus particularly on: 監察本公司的財務報表以及年度報告及賬目 、半年度報告及 (若擬刊發 )季度報告的完整性 ，並審閱報表及報告所載有關財務申報的重大意見 。委員會在向董事會提交有關報表及報告前 ，應特別針對下列事項加以審閱 ： (i) any changes in accounting policies and practices; 會計政策及實務的任何更改 ； (ii) major judgmental areas; 涉及重要判斷的地方 ； (iii) significant adjustments resulting from audit; 因核數而出現的重大調整 ； (iv) the going concern assumptions and any qualifications; 企業持續經營的假設及任何保留意見 ； Page 6 of 8 (v) compliance with accounting standards; and 是否遵守會計準則 ；及 (vi) compliance with the Listing Rules and legal requirements in relation to financial reporting. 是否遵守有關財務申報的 上市規則 及法律規定 。 (e) Regarding (d) above: 就上述 (d) 項而言 ： (i) members of the Committee should liaise with the Board and senior management and the Committee must meet, at least twice a year, with the Companys auditor; and 委員會成員應與董事會及高級管理人員聯絡 ；委員會須至少每年與本公司的核數師開會兩次 ；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 Companys staff responsible for the accounting and financial reporting function, compliance officer or auditor. 委員會應考慮於該等報告及賬目中所反映或需反映的任何重大或不尋常事項 ，並應適當考慮任何由本公司屬下會計及財務 匯報 職員、監察主任或核數師提出的事項 。 5.3.3 Oversight of the Companys financial reporting system and internal control procedures 監管本公司的財務申報制度及內部監控程序監管本公司的財務申報制度及內部監控程序監管本公司的財務申報制度及內部監控程序監管本公司的財務申報制度及內部監控程序 (f) To review the Companys financial controls, internal control and risk management systems. 檢討本公司的財務監控 、內部監控及風險管理制度 。 (g) To discuss the internal control system with management to ensure that management has performed its duty to have an effective internal control system. This discussion should include the adequacy of resources, staff qualifications and experience, training programmes and budget of the Companys accounting and financial reporting function. 與管理層討論內部監控系統 ，確保管理層已履行職責建立有效的內部監控系統 。討論內容應包括本公司在會計及財務 匯報 職能方面的資 源、員工資歷及經驗是否足 夠，以及員工所接受的培訓課程及有關預算又是否充足 。 (h) To consider major investigation findings on internal control matters as delegated by the Board or on its own initiative and managements response to these findings. 主動或應董事會的委派 ，就有關內部監控事宜的重要調查結果及管理層對調查結果的回應進行研究 。 Page 7 of 8 (i) Where an internal audit function exists, 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 effectiveness. 如本公司設有內部審核功能 ，須確保內部和外聘核數師的工作得到協調 ；也須確保內部審核功能在本公司內部有足 夠資源運作 ，並且有適當的地位；以及檢討及監察其成效 。 (j) To review the groups financial and accounting policies and practices. 檢討集團的財務及會計政策及實務 。 (k) To review the external auditors management letter, any material queries raised by the auditor to management about accounting records, financial accounts or systems of control and managements response. 檢查外聘核數師給予管理層的 審核情 況說明函件 、 核數師就會計紀錄 、財務賬目或監控系統向管理層提出的任何重大疑問及管理層作出的 回應。 (l) To ensure that the Board will provide a timely response to the issues raised in the external auditors management letter. 確保董事會及時回應於外聘核數師給予管理層的 審核情 況說明函件 中提出的事宜 。 (m) To report to the Board on the matters set out herein. 就上述 事宜向董事會 匯報 。 (n) To consider other topics, as defined by the Board. 研究其他由董事會界定的課題 。 (o) 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, and to ensure that proper arrangements are in place for fair and independent investigation of these matters and for appropriate follow-up action. 檢討本公司設定的以下安排 ：本公司 僱員可暗中就財務 匯報 、內部監控或其他方面可能發生的不正當行 為提出關注 。委員會應確保有適當安排 ，讓本公司對此等事宜作出公平獨立的調查及 採取適當行動 。 (p) To review connected transactions of the Company, if any, and to perform the duties as required under the Listing Rules (as amended from time to time). 檢討本公司的關連交易 (如有 )及履行 載列於 上市規則 (不時作出修訂 ) 的職責 。 Page 8 of 8 5.4 Where the Board disagrees with the Committees view on the selection, appointment, resignation or dismissal of the external auditor, the Company should include in the Corporate Governance Report a statement from the Committee explaining its recommendation and also the reason(s) why the Board has taken a different view. 凡董事會不同意委員會對甄選 、委任 、辭任或罷免外聘核數師事宜的意見 ，本公司應在 企業管治報告 中列載委員會闡述其建議的聲明 ，以及董事會持不同意見的原因 。 5.5 The Committee shall be provided with sufficient resources to perform its duties and shall have access to independent professional advice, if necessary, at the expense of the Company. 委員會 應獲提供充足資源以履行其職責 ，及在有需要時可尋求獨立專業意見 ，費用由本公司支付 。 5.6 All members of the Committee shall have access to the advice and services of the Company Secretary, and separate and independent access to the Companys senior management for obtaining necessary information. 委員會的所有成員均可聯絡公司秘書 尋求其意見 及獲取其服務 ，成員亦可 個別 聯絡本公司的高級管理人員以獲取所需資料 。 6. REPORTING RESPONSIBILITIES 匯報匯報匯報匯報 責任責任責任責任 6.1 The Committee shall report back to the Board on their decisions or recommendations, unless there are legal or regulatory restrictions on their ability to do so (such as a restriction on disclosure due to regulatory requirements). 委員會應向董事會 匯報 其決定或建議 ，除非受法律或監管限制所限而不 能作此 匯報 (例如因監管規定而限制披露 )。 Note: If there is any inconsistency between the English and Chinese versions of this Terms of Reference, the English version shall prevail. 註註註 註： ： ： 如本職權範圍的英文及中文版本有任何差異如本職權範圍的英文及中文版本有任何差異如本職權範圍的英文及中文版本有任何差異如本職權範圍的英文及中文版本有任何差異 ， ，概以英文版本 概以英文版本概以英文版本概以英文版本 為為為 為準 準準 準。 。 。