【法规名称】
【法规编号】 79845 什么是编号？
【正 文】
CAP 485A MANDATORY PROVIDENT FUND SCHEMES (GENERAL) REGULATION
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(Cap 485, section 46) [Sections 1 to 8, 13 and 206］ 24 July 1998 L.N. 294 of 1998 Part XIV (except sections 185 to 191) 12 March 1999 L.N. 69 of 1999 Sections 9 to 12, Parts II and III, Part IV (except sections 32 to 35), Part V (except sections 56, 59 and 66), Part VI (except section 71), Parts VII to X, Sections 204 and 205, and Schedules 1 to 4 3 August 1999 L.N. 69 of 1999 Sections 32 to 35, 56, 59, 66, 71, 119 to 175 and 185 to 203 ［1 December 2000 L.N. 121 of 2000] (L.N. 201 of 1998) Cap 485A s 1 (Omitted as spent) PART I PRELIMINARY (Omitted as spent) Cap 485A s 2 Interpretation In this Regulation, unless the context otherwise requires- "account number" (帐户号码) includes a reference to a combination of numbers, letters or other symbols that identifies a member's account with a registered scheme; "accounting practice unit" (会计执业单位) means a practice unit as defined by section 2 of the Professional Accountants Ordinance (Cap 50); "actuary" (精算师) has the same meaning as in section 2 of the Occupational Retirement Schemes Ordinance (Cap 426); "adequate insurance" (足够保险) has the meaning given by section 8; "applicable accounting guideline" (适用的会计指引) means- (a) the industry accounting guideline, issued by the Hong Kong Institute of Certified Public Accountants, called the "Financial Statements of Retirement Schemes", or that guideline as amended from time to time; or (23 of 2004 s. 56) (b) if the Hong Kong Institute of Certified Public Accountants issues an accounting guideline in respect of registered schemes, that guideline, or that guideline as amended from time to time; (23 of 2004 s. 56)"approved credit rating agency" (核准信贷评级机构) means a credit rating agency approved by the Authority for the purposes of this Regulation; "approved futures exchange" (核准期货交易所) means- (a) a recognized futures market; or (b) any futures exchange established in a place outside Hong Kong that is declared by the Authority by notice published in the Gazette to be an approved futures exchange for the purposes of this Regulation; (5 of 2002 s. 407(2))"approved overseas bank" (核准海外银行) has the meaning given by section 3; "approved overseas insurer" (核准海外保险人) has the meaning given by section 4; "approved overseas trust company" (核准海外信讬公司) has the meaning given by section 5; "approved pooled investment fund" (核准汇集投资基金) has the meaning given by section 6; "approved stock exchange" (核准证券交易所) means- (a) a recognized stock market; or (b) any stock exchange established in a place outside Hong Kong that is declared by the Authority by notice published in the Gazette to be an approved stock exchange for the purposes of this Regulation; (5 of 2002 s. 407(2))"arrears" (欠款) means the mandatory contributions that are not paid by the contribution day; "assets held in Hong Kong" (在香港持有的资产) has the meaning given by section 10; "authorized financial institution" (认可财务机构) means an institution authorized under Part IV of the Banking Ordinance (Cap 155); "authorized insurer" (获授权保险人) means an insurer authorized under section 8 of the Insurance Companies Ordinance (Cap 41); "authorized mutual fund" (认可互惠基金) means a mutual fund authorized as a collective investment scheme by the Securities and Futures Commission under section 104 of the Securities and Futures Ordinance (Cap 571); (5 of 2002 s. 407(2)) "authorized unit trust" (认可单位信讬) means a unit trust authorized as a collective investment scheme by the Securities and Futures Commission under section 104 of the Securities and Futures Ordinance (Cap 571); (5 of 2002 s. 407(2)) "central securities depository" (中央证券寄存处) means a depository in Hong Kong, or a depository or a clearing agency outside Hong Kong that is approved by the Authority for the purposes of this Regulation; "consolidated report" (综合报告) means a report published in accordance with section 89; "constituent fund" (成分基金), in relation to a registered scheme, means the fund that constitutes a registered scheme, or a fund that forms part of the scheme, and complies with the requirements set out in section 36; "continuous financial support" (持续财政支援), in relation to a company that applies to be or is an approved trustee, has the meaning given by section 12; "contribution account" (供款帐户), in relation to a member of a registered scheme, means an account with the scheme into which mandatory contributions and voluntary contributions (if any) are paid in respect of any current employment or current self-employment of the member; "contribution day" (供款日)- (a) in relation to a self-employed person, means the last day of the contribution period prescribed by section 131; and (b) in relation to a participating employer, has the meaning given by section 122(1); "control objectives" (控制目标), in relation to a registered scheme, means the control objectives for the time being applicable to the scheme because of section 39; |
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