【法规名称】
【法规编号】 79945 什么是编号？
【正 文】
第4页 CAP 426 OCCUPATIONAL RETIREMENT SCHEMES ORDINANCE
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[接上页] "subsidiary" (附属公司) means, in relation to an employer- (a) where the employer is a company and there is another company which, pursuant to section 2 of the Companies Ordinance (Cap 32), is for the purposes of that Ordinance deemed to be a subsidiary of the employer, the other company; (b) where an employer is not a company but is a body of persons otherwise incorporated or established in Hong Kong or elsewhere, any other body of persons, appearing to the Registrar to be analogous to a company which would be so deemed to be a subsidiary of the employer were the employer a company within the meaning of the Companies Ordinance (Cap 32);"vested benefit" (既有利益) means, in relation to a particular day and a particular member of an occupational retirement scheme- (a) in case the member is employed on that day by the relevant employer of the scheme, the benefit which under the scheme the member is on that day entitled to receive, either immediately or prospectively, and also the benefit (if any) which any other person is on such day entitled so to receive in respect of such member, assuming the member had voluntarily resigned and had thereby ceased to be so employed on that day; or (b) in case the member otherwise ceased to be employed by such employer before that day, the benefit which under the scheme the member is or was on such day entitled so to receive, and also the benefit (if any) which any other person is or was on that day entitled so to receive in respect of such member;"vested liability" (既有负债) means- (a) in relation to a particular day and a particular vested benefit entitlement under a defined benefit scheme, the value on that day, as determined by an actuary, of the vested benefit; or (b) in relation to a particular day and a particular vested benefit entitlement under a defined contribution scheme- (i) the contributions paid or payable under the scheme (including any amount paid or payable by reason of a guarantee given pursuant to the scheme) by the relevant employer of the scheme, and (where appropriate) by the relevant member in respect of that member assuming he ceased to be employed by that employer on that day; and (ii) the value of any declared return on such contributions,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.(2) In relation to an offshore scheme references in this Ordinance to a trust shall be construed as references to- (a) in case the law of the domicile of that scheme includes a system or principles of equity, any relation between persons which under that system or those principles constitutes, or is treated or regarded as being, a trust; (b) in any other case, any relation in which- (i) by virtue of the law of the domicile of that scheme a person holds property for the benefit of another person; and (ii) as against all other persons, under the law of the domicile of that scheme the person so holding the property is, or is treated or regarded as being, the owner of it for all or most purposes, and references in this Ordinance to a trustee shall be construed as references to that person.(3) A person shall not be deemed to be a person in accordance with whose directions or instructions the directors of a corporation are accustomed to act by reason only that the directors of the corporation act on advice given by him in a professional capacity. (4) In this Ordinance, "pooling agreement" (汇集协议) means an agreement or arrangement- (Amended 59 of 1993 s. 20) (a) which is- (i) governed by a single trust; or (ii) the subject of or regulated by an insurance arrangement including a series of insurance arrangements which are of the same class or description; (Amended 59 of 1993 s. 20)(b) which applies to 2 or more individual occupational retirement schemes each of which is- (i) governed by such trust; or (ii) (where appropriate) the subject of or regulated by such insurance arrangement, by virtue of such application;(c) under which, in the case of an agreement or arrangement governed by such trust, the assets of its participating schemes are vested with the administrator of the agreement or arrangement, as the case may be; (Amended 59 of 1993 s. 20) (d) which is managed, in the case of an agreement or arrangement governed by such trust, by a registered trust company; (Replaced 59 of 1993 s. 20) (e) in relation to which, and its participating schemes, proper accounts and records are kept; and (Replaced 59 of 1993 s. 20) (f) under which the value of the assets attributable to, and the liabilities of, each of its participating schemes are readily determinable from such accounts and records. (Replaced 59 of 1993 s. 20)(5) The Registrar may accept an agreement as a pooling agreement for the purposes of this Ordinance if he receives- |
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