【法规名称】
【法规编号】 82281 什么是编号？
【正 文】
第7页 CAP 1167 BANK OF CHINA (HONG KONG) LIMITED (MERGER) ORDINANCE
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[接上页] (j) Any court order which applies to a merging bank shall from the appointed time apply to Po Sang instead of to such bank. (k) Nothing in this Ordinance shall terminate or prejudicially affect the appointment, authority, rights or powers of any receiver or of any receiver and manager appointed by a merging bank, whether alone or with others, before the appointed time. (l) The Privacy Commissioner may, at and from the appointed time, exercise in respect of Po Sang any power under the Personal Data (Privacy) Ordinance (Cap 486) which he could have immediately before the appointed time exercised in respect of a merging bank in respect of a breach or alleged breach by the merging bank of that Ordinance or the data protection principles; but the transfer to, and vesting in, Po Sang by this Ordinance of the merging branches, and any disclosure to Po Sang of any information in contemplation or as a result thereof, shall not amount to a breach of any duty of confidentiality to which a merging bank is subject immediately before the appointed time or to a contravention by Po Sang or a merging bank of the Personal Data (Privacy) Ordinance (Cap 486) or the data protection principles. Cap 1167 s 9 Accounting treatment of Po Sang and the merging banks (1) At and from the appointed time, by virtue of this Ordinance and notwithstanding the provisions of any other Ordinance, the balance sheets and profit and loss accounts of the merging banks and Po Sang for the financial year of each of the merging banks and Po Sang in which the appointed time falls shall be prepared in all respects as if the merging branches, and the shares in Nanyang, Chiyu and BOC-CC, had vested in Po Sang pursuant to section 5 on the first day of such financial year. (2) Without prejudice to the generality of subsection (1), any profits or losses of the merging banks earned or incurred after the beginning of the financial year of the merging banks in which the appointed time shall occur, shall at and from the appointed time, by virtue of this Ordinance, be treated for all purposes as profits or, as the case may be, losses, of Po Sang. (3) For the purposes of subsection (1), "merging banks" (各合并银行) means the merging banks without the exclusion of any excluded property and liabilities. Cap 1167 s 10 Taxation and revenue matters (1) For the purposes of the Inland Revenue Ordinance (Cap 112), at and from the appointed time Po Sang shall be treated as if it were the continuation of and the same person in law as the merging banks. (2) Accordingly (and without affecting the generality of subsection (1))- (a) a vesting in Po Sang of any property or liabilities by virtue of this Ordinance does not constitute a sale or other disposal of or a change in the nature of that property or the liability for any purpose under the Inland Revenue Ordinance (Cap 112); (b) the aggregate amount of any losses sustained by the merging banks which are capable of but have not been carried forward and set off against assessable profits of the merging banks for the purposes of section 19C of the Inland Revenue Ordinance (Cap 112) as at the end of the last complete financial year of the merging banks are deemed to be losses of Po Sang and, accordingly, available for set off against the assessable profits of Po Sang (or Po Sang's share of assessable profits of a partnership in which it is a partner) for the purposes of that Ordinance.(3) The profits or losses of the merging banks treated as profits or losses of Po Sang in accordance with section 9(2)- (a) shall not be taken into account for the purpose of computing the profits or losses of the merging banks which are chargeable to tax under Part IV of the Inland Revenue Ordinance (Cap 112) for any year of assessment; and (b) shall be taken into account for the purpose of computing the profits or losses of Po Sang which are chargeable to tax under Part IV of the Inland Revenue Ordinance (Cap 112) for the year of assessment the basis period for which includes the appointed time.(4) For the purposes of this section, "merging banks" (各合并银行) means the merging banks excluding Kwangtung Shenzhen Branch and Sin Hua Shenzhen Branch. Cap 1167 s 11 Contracts of employment (1) Section 8(a) shall apply to a contract for the employment of any person by a merging bank and employment with a merging bank and Po Sang under any such contract shall be deemed for all purposes to be a single continuing employment. (2) No director, secretary or auditor of a transferring bank shall by virtue only of this Ordinance become a director, secretary or auditor, as the case may be, of Po Sang. Cap 1167 s 12 Provident funds and gratuity benefits (1) The deeds and rules constituting or relating to the provident fund schemes established for the benefit of employees of the merging banks and the gratuity benefits payable by the merging banks shall, at and from the appointed time, be construed and have effect, so far as the context permits, as if for any reference therein to the merging banks there were substituted a reference to Po Sang. |
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