【法规名称】
【法规编号】 79945 什么是编号？
【正 文】
第3页 CAP 426 OCCUPATIONAL RETIREMENT SCHEMES ORDINANCE
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[接上页] "occupational retirement scheme" (职业退休计划) means subject to subsection (6) any scheme, not being a contract of insurance under which benefits are payable only upon the death or disability of the insured, which- (a) is comprised in one or more instruments or agreements; and (b) has or is capable of having effect in relation to one or more descriptions or categories of employment so as to provide benefits, in the form of pensions, allowances, gratuities or other payments, payable on termination of service, death or retirement, to or in respect of persons gainfully employed (whether in Hong Kong or elsewhere) under a contract of service in any employment,and includes, where the context admits, a proposed such scheme; "offshore scheme" (离岸计划) means an occupational retirement scheme the domicile of which is a country, territory or place outside Hong Kong; (Amended 31 of 1999 s. 3) "participating scheme" (参与计划) means, in relation to a pooling agreement, an occupational retirement scheme to which the agreement applies; "partner" (合伙人) means a member of a partnership formed under the law of Hong Kong or the law of any country, territory or place outside Hong Kong; (Amended 31 of 1999 s. 3) "past service liability" (过去服务负债) means, in relation to a particular day and a particular member of an occupational retirement scheme- (a) (in case the scheme is a defined contribution scheme) the aggregate of the contributions paid or payable under the scheme by the relevant employer and (where appropriate) by the member, in respect of that member during the period beginning when his membership commenced and ending on that particular day, and the amount of any declared return on such contributions including any guaranteed return paid or payable pursuant to the scheme; or (b) (in case the scheme is a defined benefit scheme) the value on that particular day, as determined by an actuary, of the benefit entitlement under the scheme of, or in respect of, the member which, having regard to his qualifying service, could reasonably be expected to be received prospectively or contingently or, where appropriate, both; the actuary having made a reasonable allowance for the effects of mortality, what he considers to be prospective future salary increases, withdrawal from service rates and such other factors (if any) as he considers relevant,and in this definition "contributions" (供款) and "benefit entitlement" (利益享有权) include, in relation to a member who was a member of another occupational retirement scheme before joining the first-mentioned scheme, such contributions or benefit entitlement which stood to his credit under the second-mentioned scheme as were transferred in accordance with the terms of the first-mentioned scheme and stood thereunder to his credit upon his joining the first-mentioned scheme and where such transfer occurs, "membership" (成员) in relation to that member includes such period of membership in the second-mentioned scheme as is counted towards membership of the first-mentioned scheme;"prescribed fee" (订明费用) means a fee prescribed in rules made by the Registrar; "qualified certificate" (不足额证明书) means an actuarial certificate certifying in the manner described in paragraph 1(b) or 2(b) of Part 3 of Schedule 1 or Part 2 of Schedule 2; "qualifying service" (可享利益服务年资) means, in relation to a member of an occupational retirement scheme, the period of service by reference to which his benefits under the scheme are ascertained; "the register" (注册纪录册) means the register kept in accordance with section 6; "registered scheme" (注册计划) means an occupational retirement scheme which is for the time being registered under section 18; "registered trust company" (注册信讬公司) means a company which is for the time being registered under Part VIII of the Trustee Ordinance (Cap 29); "Registrar" (处长) means the Mandatory Provident Fund Schemes Authority; (Replaced 4 of 1998 s. 4) "registration" (注册) means registration under section 18; "relevant employer" (有关雇主) means, in relation to an occupational retirement scheme, the employer who provides the employment which entitles or enables the employee to be a member of the scheme; "restricted investment" (受限制投资项目) has the meaning assigned to it by section 27; "security" (证券) means any share, loan or other stock, debenture, fund, or any bond or notes of, or issued by (or on behalf of) any body (whether established or extant in Hong Kong or elsewhere and whether corporate or unincorporated) and includes- (a) any right, option or interest (whether described as a unit or otherwise) in or in respect of any of the foregoing; (b) any certificate of interest or participation in, or temporary or interim certificate for, receipt for, or warrant to subscribe to or purchase any of the foregoing; or (c) any instrument commonly known as a security;"solicitor" (律师) means a solicitor within the meaning of the Legal Practitioners Ordinance (Cap 159); |
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