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【法规名称】 
【法规编号】 79845  什么是编号?
【正  文】

第2页 CAP 485A MANDATORY PROVIDENT FUND SCHEMES (GENERAL) REGULATION

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  "currency forward contract" (货币远期合约) means a contract for the purchase or sale of a specific quantity of foreign currency, with delivery and settlement at a specified future date;
  
  "custodian" (保管人), in relation to the assets of a registered scheme, includes the approved trustee of the scheme if acting as the custodian of those assets in accordance with section 50(2); (L.N. 223 of 2000)
  
  "deadline" (最后期限), in relation to the financial period of a registered scheme, means the end of the day that falls 6 months after the end of that period;
  
  "debt security" (债务证券) means-
  
  (a) any debenture or other document issued by a person as evidence of a debt owed by the person or as security for the repayment of a loan (whether with or without interest); or
  
  (b) debenture stock and bonds issued by a company (whether constituting a charge on the assets of the company or not); or
  
  (c) convertible loan stock;"delegate" (获转授人), in relation to a custodian, means a person to whom the custodian has delegated the custodian's function as a custodian; (L.N. 223 of 2000)
  
  "eligible overseas bank" (合资格海外银行) has the meaning given by section 13;
  
  "encumbrance" (产权负担) includes a charge, pledge, lien and mortgage;
  
  "Fees Regulation" (《费用规例》) means the regulation (if any) made under section 46 of the Ordinance prescribing fees for the purposes of this Regulation;
  
  "financial futures contract" (财务期货合约) means a contract entered into on an approved futures exchange under which- (5 of 2002 s. 407(2))
  
  (a) a party to the contract agrees to deliver to the other party to the contract at an agreed future time a specified security, or a quantity of specified securities, at an agreed price; or
  
  (b) the parties agree to make an adjustment between themselves at an agreed future time according to whether at that time-
  
  (i) a specified security is worth more or less than a value agreed at the time when the contract is entered into; or
  
  (ii) a number of an index of securities stands at a higher or lower level than a level agreed at the time when the contract is entered into;"financial option contract" (财务期权合约) means a contract entered into on an approved futures exchange or an approved stock exchange under which a party to the contract acquires from the other party to the contract an option or right, exercisable at or before a specified time, to be paid by that other party an amount of money to be determined by reference to the amount by which a number specified in the contract is more or less than the number of a specified stock market index as at the time when the option or right is exercised; (5 of 2002 s. 407(2))
  
  "financial period" (财政期), in relation to a registered scheme, has the meaning given by section 79;
  
  "financial statements" (财务报表), in relation to a registered scheme, means a balance sheet and statement of account prepared or to be prepared in respect of the scheme;
  
  "independent director" (独立董事) means a director having the qualifications prescribed by section 9;
  
  "Insurance Authority" (保险业监督) means the Insurance Authority appointed under section 4 of the Insurance Companies Ordinance (Cap 41); (L.N. 223 of 2000)
  
  "insurer" (保险人), when it is not qualified by the word "authorized", means a person who is carrying on insurance business;
  
  "market value" (市值), in relation to any property, means the price that can reasonably be expected to be paid for the property if it were sold by a willing seller to a willing buyer on the open market, with both parties acting at arms length;
  
  "Monetary Authority" (金融管理专员) means the Monetary Authority appointed under section 5A of the Exchange Fund Ordinance (Cap 66); (L.N. 223 of 2000)
  
  "net assets" (净资产), in relation to a company or corporation, means the amount by which the company's or corporation's, as the case may be, total tangible assets exceed its total liabilities; (L.N. 223 of 2000)
  
  "offering document" (要约文件), in relation to a registered scheme, means a document-
  
  (a) inviting participation in the scheme by prospective participating employers or prospective members of the scheme; and
  
  (b) containing information relating to the establishment or administration of the scheme; (2 of 2002 s. 21)"ORSO exempted scheme" (职业退休豁免计划) has the same meaning as in section 2(1) of the Mandatory Provident Fund Schemes (Exemption) Regulation (Cap 485 sub. leg.); (2 of 2002 s. 21)
  
  "ORSO registered scheme" (职业退休注册计划) has the same meaning as in section 2(1) of the Mandatory Provident Fund Schemes (Exemption) Regulation (Cap 485 sub. leg.); (2 of 2002 s. 21)
  
  "overseas" (海外), in relation to Hong Kong, means outside Hong Kong;
  
  "participation agreement" (参与协议), in relation to a registered scheme, means an agreement-
  
  (a) between a participating employer and the approved trustee of the scheme for the employer and his employees to participate in the scheme;
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