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【法规名称】 
【法规编号】 79945  什么是编号?
【正  文】

CAP 426 OCCUPATIONAL RETIREMENT SCHEMES ORDINANCE


  Remarks:
   
  Adaptation amendments retroactively made - see 25 of 1998 s. 2
   
  An Ordinance to establish a registration system for certain occupational retirement schemes, to ensure that such schemes are properly regulated, to make certain matters relating to such schemes whose proper law is not the law of Hong Kong justiciable in the Court of First Instance, and to provide for related matters.
  
  (Enacted 1992. Amended 25 of 1998 s. 2)
  
  [The Ordinance other than section 3 } 15 October 1993
  
  Section 3 } 16 October 1995 L.N. 407 of 1993]
  
  (Originally 88 of 1992)
  
  Cap 426 s 1 Short title
  
  PART I
  
  PRELIMINARIES AND RESTRICTION ON OPERATION OF
  
  OCCUPATIONAL RETIREMENT SCHEMES
  
  (1) This Ordinance may be cited as the Occupational Retirement Schemes Ordinance.
  
  (2)-(4) (Omitted as spent)
  
  (Enacted 1992)
  
  Cap 426 s 2 Interpretation
  
  (1) In this Ordinance, unless the context otherwise requires-
  
  "accrued rights" (累算权益) means, in relation to a member of an occupational retirement scheme, the rights for the time being conferring entitlement to the receipt by or in respect of him of benefits under the scheme, being the benefits arising as regards the member by reference to the scheme's past service liability to him, on the day concerned;
  
  "actuary" (精算师) means-
  
  (a) a Fellow of the Faculty of Actuaries of Scotland;
  
  (b) a Fellow of the Institute of Actuaries of England;
  
  (c) a Fellow of the Society of Actuaries of the United States of America;
  
  (d) a Fellow of the Institute of Actuaries of Australia; and
  
  (e) any person who holds such qualification as the Registrar may accept as being of a standard comparable to that of a person described in paragraph (a), (b), (c) or (d);"administrator" (管理人) means-
  
  (a) in the case of a scheme or pooling agreement governed by a trust, the trustee concerned;
  
  (b) in the case of a scheme or pooling agreement which is the subject of or regulated by an insurance arrangement, the insurer concerned;
  
  (c) in any other case, the person who is principally responsible for the management of the scheme and its assets otherwise than as a person who is solely concerned with the investment or custody of the assets;"aggregate past service liability" (过去服务总负债) means, in relation to a particular day and a particular occupational retirement scheme, the aggregate of the values of the past service liability arising on that day under the scheme as regards every member thereof added together;
  
  "aggregate vested liability" (既有总负债) means, in relation to a particular day and a particular occupational retirement scheme, the aggregate of the values of the vested liabilities arising on that day under the scheme as regards every member thereof added together;
  
  "Appeal Board" (上诉委员会) means the Occupational Retirement Schemes Appeal Board constituted under section 62;
  
  "associate" (有关连人士) means, in relation to an employer-
  
  (a) the spouse or a parent, child, grandparent, grandchild, sister or brother of that employer;
  
  (b) a body corporate of which that employer is a director or a shareholder who is entitled, whether directly or indirectly, to exercise or control the exercise of 20% or more of the voting power at any general meeting of that body corporate;
  
  (c) any person who is a partner of that employer;
  
  (d) if that employer is a body corporate-
  
  (i) any director of that body corporate;
  
  (ii) any body corporate which is-
  
  (A) a subsidiary;
  
  (B) the holding company; or
  
  (C) another subsidiary of the holding company,
  
  of the employer;(iii) any director of any such subsidiary or holding company; and
  
  (iv) the spouse or a parent, child, grandparent, grandchild, sister or brother of a director referred to in subparagraphs (i) and (iii); or(e) such other persons as may be specified by the Registrar by rules made under section 73(1);"auditor" (核数师) means-
  
  (a) a Hong Kong accountant; or(b) any person who holds such qualification as the Registrar may accept as being of a standard comparable to that of a Hong Kong accountant;
  
  "authorized insurer" (获授权保险人) means a person who is an insurer within the meaning of the Insurance Companies Ordinance (Cap 41) and who is authorized under section 8 of that Ordinance, or is deemed under section 61(1) or (2) of that Ordinance to be so authorized, to carry on insurance business; (Amended L.N. 315 of 1998)
  
  "company" (公司) means a company within the meaning of the Companies Ordinance (Cap 32);
  
  "consultative committee" (谘询委员会) means a committee constituted under section 34;
  
  "country" (国家) includes any state, province or any territorial entity or part which partly comprises the country;
  
  "the court" (法院) means the Court of First Instance within the meaning of the High Court Ordinance (Cap 4); (Amended 25 of 1998 s. 2)
  
  "declared return" (已公布收益) means, in relation to contributions to the funds of a defined contribution scheme, the interest or return on such contributions which stands credited from time to time to the individual account of a member of the scheme in calculating the amount to which he is entitled under the terms of the scheme and if the facts in any particular case so dictate and the rules of the scheme so permit "declared return" includes negative return;
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