【法规名称】
【法规编号】 79847 什么是编号？
【正 文】
第7页 CAP 485 MANDATORY PROVIDENT FUND SCHEMES ORDINANCE
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[接上页] (a) the guideline is admissible in evidence in the proceedings; and (b) proof that the person contravened or did not contravene the guideline may be relied on by any party to the proceedings as tending to establish or negate the matter.(7) In any legal proceedings, a document that purports to be a copy of a guideline issued under this section is, in the absence of evidence to the contrary, to be presumed to be a true copy of the guideline. (Added 4 of 1998 s. 2) Cap 485 s 6I Authority to prepare annual report (1) As soon as practicable after the end of each financial year of the Authority, the Authority must prepare a report as to- (a) the operation of this Ordinance during that year; and (b) the activities of the Authority during that year.(2) As soon as practicable after preparing a report in accordance with this section, the Authority must deliver the report to the Financial Secretary, together with- (a) the financial statements of the Authority for the financial year to which the report relates; and (b) the report of the Authority's auditor on those statements.(3) The Financial Secretary may publish the documents delivered in accordance with subsection (2) in such manner as the Financial Secretary thinks fit. (Added 4 of 1998 s. 2) Cap 485 s 6J Authority to prepare corporate plan (1) The Authority must, before the end of each financial year of the Authority, prepare a corporate plan for its next financial year. (2) A corporate plan must specify- (a) the objectives of the Authority's activities for the financial year concerned; and (b) the nature and scope of the activities to be undertaken in order to achieve those objectives; and (c) a budget of estimated expenditure for achieving those objectives.(3) Before completing the preparation of a corporate plan, the Authority must submit a draft of the plan for approval by the Financial Secretary and must take into account any comments made by the Financial Secretary on the draft. (4) As soon as practicable after completing the preparation of a corporate plan, the Authority must deliver the plan to the Financial Secretary. (5) The Financial Secretary may publish the corporate plan delivered in accordance with subsection (4) in such manner as the Financial Secretary thinks appropriate. (6) The Authority may also, if it thinks fit, attach to a corporate plan a proposed corporate plan for 1 or more financial years following the financial year to which the first-mentioned plan relates. (Added 4 of 1998 s. 2) Cap 485 s 6K Preparation of other reports by Authority (1) The Authority may, whenever it considers necessary, provide the Financial Secretary with a report as to any improvements that it considers to be necessary for the effective or efficient operation of the Authority. (2) The Financial Secretary may, from time to time, request the Authority to provide the Financial Secretary with a report as to- (a) the operation of this Ordinance; or (b) the activities of the Authority.(3) The Authority must comply with a request made under subsection (2) as soon as practicable after receiving it. (Added 4 of 1998 s. 2) Cap 485 s 6L Financial year of the Authority Financial provisions The financial year of the Authority is- (a) the period beginning with the commencement of this section and ending with 31 March next following; and (b) the period of 12 months ending on 31 March in each subsequent year. (Added 4 of 1998 s. 2) Cap 485 s 6M MPFA Administration Account (1) The Authority must establish and maintain at a bank located in Hong Kong an account called in English the "MPFA Administration Account" and in Chinese "强制性公积金计划管理局行政帐户". (2) There is payable into the Account all money received by the Authority (other than money recovered by the Authority for the benefit of a scheme member), including interest received in respect of investments and all money directed to be paid into the Account by this or any other Ordinance. (3) There is payable from the Account all payments made on account of the Authority or otherwise required to meet the expenditure incurred in relation to the functions of the Authority (including the remuneration of the Managing Director and the other staff of the Authority) and all money directed to be paid from the Account by this or any other Ordinance. (Added 4 of 1998 s. 2) Cap 485 s 6N Authority to keep proper accounting records (1) The Authority must keep such accounting records as correctly explain its financial transactions and financial position and so that- (a) true and fair financial statements can be prepared from time to time; and (b) those statements can be conveniently and properly audited in accordance with section 6P.(2) The Authority must ensure that the following financial statements are prepared as soon as practicable after the end of each financial year of the Authority- (a) an income and expenditure account that gives a true and fair view of the Authority's income and expenditure for that year; |
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