【法规名称】
【法规编号】 79945 什么是编号？
【正 文】
第11页 CAP 426 OCCUPATIONAL RETIREMENT SCHEMES ORDINANCE
|
[接上页] (d) the Registrar, having had regard to the requirement of section 27(2) and the interests of the members of the scheme as a whole, considers it appropriate to allow the application.(5) Where the Registrar allows an application for registration of an occupational retirement scheme, he shall issue a certificate of registration to the relevant employer of the scheme. (6) Where the Registrar refuses an application for registration, he shall give a written notice of the refusal to the applicant which notice shall state the reason for refusal. (Enacted 1992) Cap 426 s 19 Appeal against the Registrar's decision Where the Registrar refuses an application for registration, the applicant may appeal to the Appeal Board against the refusal within 2 months after the date of the notice given under section 18(6). (Enacted 1992) Cap 426 s 20 Registered schemes' trustees, etc., to keep proper accounts and records, etc. PART V OPERATION OF REGISTERED SCHEMES (1) Subject to subsection (5), the administrator of a registered scheme shall keep proper accounts and records as regards all assets, liabilities and financial transactions of the scheme and as soon as reasonably practicable after each of the scheme's financial years- (a) cause to be prepared in relation to it financial statements as regards the scheme; and (b) submit such statements to an auditor for audit and require such auditor to prepare a report on the accounts.(2) The financial statements referred to in subsection (1) prepared in relation to a registered scheme and a financial year of it shall- (a) show a true and fair view of the financial transactions of the scheme during the year and of the disposition, at the last day of the year, of its assets and liabilities; and (b) contain such other information as the Registrar may specify in guide-lines issued by him.(3) A report prepared under subsection (1) in relation to a registered scheme and a financial year of it shall- (a) state whether or not in the opinion of the auditor preparing the report- (i) proper accounts and records have been kept as regards all assets, liabilities and financial transactions of the scheme; (ii) the financial statements prepared under subsection (1) in relation to the year show a true and fair view of the financial transactions of the scheme during the year and of the disposition, at the last day of the year, of its assets and liabilities;(b) state whether or not in the opinion of the auditor preparing the report- (Amended 59 of 1993 s. 21) (i) (where the scheme is a defined benefit scheme) the relevant undertaking (as defined in subsection (4)) has been complied with; (ii) (where the scheme is a defined contribution scheme)- (A) contributions have been made in accordance with the terms of the scheme; and (B) a shortfall between the scheme's assets and the scheme's aggregate vested liability exists, and if so stating the amount of such shortfall at the last day of the year;(iii) as at the end of the year the assets of the scheme were subject to any assignment, charge, pledge or other encumbrance except- (A) the trust (if any) governing the scheme; (B) any charge or pledge created for the purposes of securing loans necessary for meeting the liabilities of the scheme; and (C) any option to acquire for valuable consideration any interest in the assets of the scheme granted in the normal course of business;(iv) the requirement of section 27(2) has been complied with as regards the scheme as at the last day of the year and two such other dates in the year as the auditor preparing the report may elect: Provided that the intervening period between such dates shall not be shorter than 3 months;(c) where- (i) the auditor has been denied access to the employer's books and records in contravention of subsection (7); or (ii) the auditor has not been given necessary information and explanations as required by subsection (7), state such fact; and(d) contain such other information as the Registrar may specify in guide-lines issued by him.(4) In subsection (3)(b)(i) "the relevant undertaking" (有关承诺) means- (a) in case 2 or more actuarial certificates have been issued as regards a particular registered scheme each of which is either a full certificate or a qualified certificate, the undertaking referred to in the most recent of those certificates; (b) in case only 1 full certificate or qualified certificate has been so issued, the undertaking referred to in the certificate.(5) Where- (a) a registered scheme is a participating scheme of a pooling agreement; (b) the assets of the scheme were stated to be sufficient to meet its aggregate vested liability in- (i) (where the scheme is a defined contribution scheme) the auditor's statement supplied under section 15 or the last auditor's report prepared under this section; or (ii) (where the scheme is a defined benefit scheme) the last actuarial certificate supplied under section 15 or 31; and(c) a majority of over 50% of the members of the scheme passes in accordance with rules made by the Registrar a resolution that this subsection applies to the scheme in relation to a particular financial year of the scheme,subsection (1)(b) shall not apply to the scheme in relation to that year. |
- 此法规有错误，我来纠正。请点击在此 提交错误内容或者您纠正的内容！