关键词：Securities

条： 352 条文标题： 董事及最高行政人员权益及淡仓登记册 版本日期： 01/04/2003



第10分部─董事及最高行政人员权益及淡
仓登记册的备存

(1) 每一上市法团均须备存董事及最高行政人员权益及淡仓登记册。
(2) 每当上市法团接获任何董事或最高行政人员因履行第7至9分部任何条文委予他的披露责任而提供的资料时，该法团有责任在登记册内该董事或人员(视属何情况而定)的姓名或名称旁边，记录接获的资料及该记项的日期。
(3) 每当上市法团授予其任何董事或最高行政人员认购该法团的股份或债权证的权利时，该法团亦有责任在登记册内该董事或人员的姓名或名称旁边，记录以下资料─
(a) 授予该项权利的日期；
(b) 可行使该项权利的期间或时间；
(c) 授予该项权利的代价(如并无代价，则说明此事实)；及
(d) 涉及的股份或债权证的描述、股份数目或债权证数额，以及所须支付的价格(如非以金钱支付，则说明代价)。
(4) 每当任何董事或最高行政人员行使第(3)款提述的权利时，有关上市法团有责任在登记册内该董事或人员的姓名或名称旁边记录─
(a) 此事实(并指出该项权利)；
(b) 行使该项权利所关乎的股份数目或债权证数额；及
(c) 如该等股份或债权证是─
(i) 以该董事或人员的姓名或名称登记，则说明此事实；或
(ii) 以他人姓名或名称登记，则注明该人或该等人的姓名或名称；如以多于一人的姓名或名称登记，则亦须注明每人名下登记的股份数目或债权证数额。
(5) 第(2)、(3)或(4)款所委予的责任，须在该责任产生当日后3个营业日内履行。
(6) 就任何人对任何股份、债权证或股本衍生工具的权利而言，上市法团并不凭借任何为本条的目的而作出的事情，以致因知悉该等权利而受影响或须就该等权利进行查讯。
(7) 登记册必须按时间顺序显示记录在册内各姓名或名称旁边的记项。
(8) 除非登记册本身已采用索引形式编排，否则上市法团须备存一份索引，列出已记录在登记册内的姓名或名称，并就每一姓名或名称载有足够指示，以令查阅者容易找到记录在该姓名或名称旁边的资料。
(9) 上市法团须在将任何姓名或名称记录在登记册当日后10个营业日内，对索引作出所需的更改。
(10) 除《公司条例》(第32章)第283条另有规定外，即使任何法团不再是上市法团，该法团仍须在自它不再是上市法团的日期翌日起计的6年内，继续备存登记册及任何索引。
(11) 登记册及任何索引须─
(a) 备存于该法团备存其股份权益及淡仓登记册的地方；及
(b) 为施行第7至9分部及为以下目的而在不抵触第(12)款的条文下按照第355条供人查阅─
(i) 令公众人士能够确定─
(A) 现时或曾经拥有或持有以下权益或淡仓的董事及最高行政人员与及他们的配偶及未成年子女的身分及详情：有关的上市法团或任何有联系法团的股份的权益或淡仓，或有关的上市法团或其任何有联系法团的债权证的权益；
(B) 上述权益或淡仓的性质及详情；及
(C) 该人现时或曾经以什么身分拥有或持有上述权益或淡仓；及
(ii) 向投资大众提供资料，令他们能够作出有根据的投资决定。
(12) 凡登记册或任何索引载有关乎任何在当其时有权引用《公司条例》(第32章)第128(3)或129(3)条所赋予的利益的法团的资料，则该登记册或索引中关乎该等资料的部分无须按照第355条供人查阅。
(13) 除非登记册时刻均备存于法团的注册办事处，否则法团须就以下事项，向公司注册处处长送交采用为施行本条而指明的表格或格式作出的通知─
(a) 备存登记册的地点；及
(b) 该地点的任何改变。
(14) 第(13)款委予的责任须在如此备存登记册或其备存地点有所改变(视属何情况而定)当日后10个营业日内履行。
(15) 登记册须在法团的周年大会开始时提交，并在大会进行期间一直公开以供出席会议的人取览。
(16) 如有违责情况以致本条任何条文不获遵守，则有关上市法团及其每名违责的高级人员均属犯罪，一经定罪，可各处第1级罚款，如属持续的罪行，则可就罪行持续期间的每一日，另各处罚款$200。
(17) 为施行本条，《公司条例》(第32章)第283条中凡提述簿册及文据，须解释为包括提述法团根据本条须备存的登记册及索引。


条： 353 条文标题： 将董事及最高行政人员权益及淡仓登记册内的记项除去 版本日期： 01/04/2003



(1) 如自于董事及最高行政人员权益及淡仓登记册内任何人的姓名或名称旁边作出记项的日期起计，已过了超过6年，并且有以下其中一种情况，则法团可将该记项除去─
(a) 该记项记录该人已不再拥有根据本分部或第7至9分部任何条文须具报的该法团或其任何相联法团的股份或债权证的权益的事实；或
(b) 该记项已被其后根据第352条在同一姓名或名称旁边作出的另一记项取代，
如属(a)段所指的情况，该法团亦可将该人的姓名或名称从登记册内除去。
(2) 如任何人依据本分部或第7至9分部任何条文委予他的责任，向某上法团提供另一人的姓名或名称及地址，指该另一人拥有该法团或其任何相联法团的股份或债权证的权益或持有该等股份的淡仓，则该法团须在接获该等资料的日期后10个营业日内，通知该另一人他已被如此指名，并在通知内包括─
(a) 法团因接获该等资料而在其董事及最高行政人员权益及淡仓登记册内作出的关于该另一人的任何记项的详情；及
(b) 一项陈述，告知该另一人他有权按照本条以下条文，申请将该记项除去。
(3) 任何人如接获上法团根据第(2)款发出的通知，表示已在其董事及最高行政人员权益及淡仓登记册内作出关于他的记项，则他可以书面向该法团申请将该记项从该登记册内除去。如法团信纳在作出该记项时所依据的资料并不正确，则须将该记项除去。
(4) 如根据第(3)款提出的申请被拒绝，申请人可向原讼法庭申请命令，指示该法团将有关记项从登记册内除去；原讼法庭如认为适当，可作出该项命令。
(5) 凡依据第(1)或(3)款，或依据根据第(4)款作出的命令，将任何姓名、名称或记项从法团的董事及最高行政人员权益及淡仓登记册内除去，该法团须在除去该姓名、名称或记项的日期后10个营业日内，对任何有关索引作出所需的更改。
(6) 如有违责情况以致第(2)或(5)款不获遵守，则有关法团及其每名违责的高级人员均属犯罪，一经定罪，可各处第1级罚款，如属持续的罪行，则可就罪行持续期间的每一日，另各处罚款$200。


条： 354 条文标题： 不得在其他情况下除去董事及最高行政人员权益及淡仓登记册内的记项 版本日期： 01/04/2003



(1) 除按照第353条的规定外，法团的董事及最高行政人员权益及淡仓登记册内的记项不得除去。
(2) 如有记项在违反第(1)款的情况下从法团的董事及最高行政人员权益及淡仓登记册内除去，该法团须在合理地切实可行的范围内尽快将该记项重新记入该登记册内。
(3) 如有违责情况以致第(1)或(2)款不获遵守，则有关法团及其每名违责的高级人员均属犯罪，一经定罪，可各处第1级罚款，如属持续的罪行，则可就罪行持续期间的每一日，另各处罚款$200 。

条： 355 条文标题： 查阅董事及最高行政人员权益及淡仓登记册 版本日期： 01/04/2003



(1) 任何董事及最高行政人员权益及淡仓登记册，须于营业时间内(须受有关法团在成员大会上施加的合理限制所规限，但每日可供查阅的时间不得少于2小时)供该法团任何成员免费查阅，该登记册亦须供任何其他人查阅，但每次查阅须支付$10或该法团厘定的较低款额。
(2) 法团的任何成员或任何其他人均可在支付费用后，要求取得该登记册或其任何部分的副本，收费按需复制副本的页数计算，每页收取$2或法团厘定的较低款额，而法团须在接获该要求当日后10个营业日内，安排将该副本送交予他。
(3) 如任何人要求查阅根据本条须供查阅的登记册而被拒绝，或根据本条要求取得的副本没有在第(2)款指明的期间内送交，则有关法团及其每名违责的高级人员均属犯罪，一经定罪，可各处第1级罚款，如属持续的罪行，则可就罪行持续期间的每一日，另各处罚款$200。
(4) 如任何人要求查阅根据本条须供查阅的登记册而被拒绝，原讼法庭可藉命令饬令有关法团立即将该登记册交出，以供查阅。
(5) 如根据本条要求取得的副本没有在第(2)款指明的期间内送交，原讼法庭可藉命令指示将该副本送交提出要求的人。
(6) 证监会可藉规则修订第(1)或(2)款指明的款额。

Section: 356 Heading: Power to investigate ownership of listed corporation Version Date: 01/04/2003
Expanded Cross Reference:
316, 317, 318

Division 11-Power to investigate listed corporation's ownership

(1) If it appears to the Financial Secretary that there are reasonable grounds to conduct an investigation for the purposes of determining the true persons who are or have been financially interested in the success or failure (real or apparent) of a listed corporation or able to control or materially influence its policy, he may appoint one or more inspectors to investigate and report for such purposes-
(a) on the ownership of shares in or debentures of the listed corporation;
(b) on persons who have or had an interest or short position in the shares in, or an interest in the debentures of, the listed corporation;
(c) where the shares in the listed corporation are the underlying shares of any equity derivatives, on persons who have or had an interest in those equity derivatives; and
(d) otherwise with respect to the listed corporation.
(2) The Financial Secretary may, on appointing an inspector under this section, define the scope of the investigation (whether with respect to the matter or the period to which it is to extend or otherwise) and, in particular, may limit the investigation to matters connected with particular shares or debentures or equity derivatives.
(3) If application for an investigation under this section with respect to particular shares in or debentures of a listed corporation, or particular equity derivatives the underlying shares of which are shares in a listed corporation, is made to the Financial Secretary by members of the listed corporation, and the number of applicants or the number of shares held by them is not less than the number required for an application for the appointment of inspectors under section 142(1) of the Companies Ordinance (Cap 32)-
(a) the Financial Secretary may appoint an inspector to conduct the investigation if he is satisfied that there are reasonable grounds for conducting the investigation; and
(b) the Financial Secretary shall not, on appointing an inspector, exclude from the scope of the investigation any matter which the application seeks to have included, except in so far as the Financial Secretary is satisfied that it is unreasonable for that matter to be investigated.
(4) Subject to the terms of his appointment, an inspector's powers extend to the investigation of any circumstances suggesting the existence of an arrangement or understanding which, though not legally binding, is or was observed or likely to be observed in practice and which is relevant to the purposes of the investigation.
(5) Before appointing an inspector upon application under subsection (3), the Financial Secretary-
(a) shall give the applicants an estimate of the amount of the costs and expenses that may be incurred in connection with the investigation; and
(b) may require the applicants to give security in such amount as he may specify, which shall not be greater than the amount of the estimated costs and expenses, for payment of the costs and expenses of the investigation.
(6) Sections 316 to 318 and 322 (with the omission of the reference in section 322 to section 323) apply, in relation to any person who is subject to the requirements of Divisions 2 to 4- <* Note - Exp. X-Ref.: Sections 316, 317, 318 *>
(a) for the purposes of construing-
(i) references in this Division and Division 12 to a person interested in shares and to an interest in shares respectively; and
(ii) references in this Division and Division 12 to a person having a short position in shares and to a short position in shares respectively,
as they apply for the purposes of Divisions 2 to 4; and
(b) for the purposes of this Division and Division 12 as if, in those sections, a reference to an interest in shares includes, where those shares are the underlying shares of any equity derivatives, an interest in those equity derivatives.
(7) Sections 344 and 345 (with the omission of the reference in section 345 to section 346) apply, in relation to any person who is subject to the requirements of Divisions 7 to 9-
(a) for the purposes of construing-
(i) references in this Division and Division 12 to a person interested in shares or debentures and to an interest in shares or debentures respectively; and
(ii) references in this Division and Division 12 to a person having a short position in shares and to a short position in shares respectively,
as they apply for the purposes of Divisions 7 to 9; and
(b) for the purposes of this Division and Division 12 as if, in those sections, a reference to an interest in shares includes, where those shares are the underlying shares of any equity derivatives, an interest in those equity derivatives.

条： 352 条文标题： 董事及最高行政人员权益及淡仓登记册 版本日期： 01/04/2003



第10分部─董事及最高行政人员权益及淡
仓登记册的备存

(1) 每一上市法团均须备存董事及最高行政人员权益及淡仓登记册。
(2) 每当上市法团接获任何董事或最高行政人员因履行第7至9分部任何条文委予他的披露责任而提供的资料时，该法团有责任在登记册内该董事或人员(视属何情况而定)的姓名或名称旁边，记录接获的资料及该记项的日期。
(3) 每当上市法团授予其任何董事或最高行政人员认购该法团的股份或债权证的权利时，该法团亦有责任在登记册内该董事或人员的姓名或名称旁边，记录以下资料─
(a) 授予该项权利的日期；
(b) 可行使该项权利的期间或时间；
(c) 授予该项权利的代价(如并无代价，则说明此事实)；及
(d) 涉及的股份或债权证的描述、股份数目或债权证数额，以及所须支付的价格(如非以金钱支付，则说明代价)。
(4) 每当任何董事或最高行政人员行使第(3)款提述的权利时，有关上市法团有责任在登记册内该董事或人员的姓名或名称旁边记录─
(a) 此事实(并指出该项权利)；
(b) 行使该项权利所关乎的股份数目或债权证数额；及
(c) 如该等股份或债权证是─
(i) 以该董事或人员的姓名或名称登记，则说明此事实；或
(ii) 以他人姓名或名称登记，则注明该人或该等人的姓名或名称；如以多于一人的姓名或名称登记，则亦须注明每人名下登记的股份数目或债权证数额。
(5) 第(2)、(3)或(4)款所委予的责任，须在该责任产生当日后3个营业日内履行。
(6) 就任何人对任何股份、债权证或股本衍生工具的权利而言，上市法团并不凭借任何为本条的目的而作出的事情，以致因知悉该等权利而受影响或须就该等权利进行查讯。
(7) 登记册必须按时间顺序显示记录在册内各姓名或名称旁边的记项。
(8) 除非登记册本身已采用索引形式编排，否则上市法团须备存一份索引，列出已记录在登记册内的姓名或名称，并就每一姓名或名称载有足够指示，以令查阅者容易找到记录在该姓名或名称旁边的资料。
(9) 上市法团须在将任何姓名或名称记录在登记册当日后10个营业日内，对索引作出所需的更改。
(10) 除《公司条例》(第32章)第283条另有规定外，即使任何法团不再是上市法团，该法团仍须在自它不再是上市法团的日期翌日起计的6年内，继续备存登记册及任何索引。
(11) 登记册及任何索引须─
(a) 备存于该法团备存其股份权益及淡仓登记册的地方；及
(b) 为施行第7至9分部及为以下目的而在不抵触第(12)款的条文下按照第355条供人查阅─
(i) 令公众人士能够确定─
(A) 现时或曾经拥有或持有以下权益或淡仓的董事及最高行政人员与及他们的配偶及未成年子女的身分及详情：有关的上市法团或任何有联系法团的股份的权益或淡仓，或有关的上市法团或其任何有联系法团的债权证的权益；
(B) 上述权益或淡仓的性质及详情；及
(C) 该人现时或曾经以什么身分拥有或持有上述权益或淡仓；及
(ii) 向投资大众提供资料，令他们能够作出有根据的投资决定。
(12) 凡登记册或任何索引载有关乎任何在当其时有权引用《公司条例》(第32章)第128(3)或129(3)条所赋予的利益的法团的资料，则该登记册或索引中关乎该等资料的部分无须按照第355条供人查阅。
(13) 除非登记册时刻均备存于法团的注册办事处，否则法团须就以下事项，向公司注册处处长送交采用为施行本条而指明的表格或格式作出的通知─
(a) 备存登记册的地点；及
(b) 该地点的任何改变。
(14) 第(13)款委予的责任须在如此备存登记册或其备存地点有所改变(视属何情况而定)当日后10个营业日内履行。
(15) 登记册须在法团的周年大会开始时提交，并在大会进行期间一直公开以供出席会议的人取览。
(16) 如有违责情况以致本条任何条文不获遵守，则有关上市法团及其每名违责的高级人员均属犯罪，一经定罪，可各处第1级罚款，如属持续的罪行，则可就罪行持续期间的每一日，另各处罚款$200。
(17) 为施行本条，《公司条例》(第32章)第283条中凡提述簿册及文据，须解释为包括提述法团根据本条须备存的登记册及索引。

条： 353 条文标题： 将董事及最高行政人员权益及淡仓登记册内的记项除去 版本日期： 01/04/2003



(1) 如自于董事及最高行政人员权益及淡仓登记册内任何人的姓名或名称旁边作出记项的日期起计，已过了超过6年，并且有以下其中一种情况，则法团可将该记项除去─
(a) 该记项记录该人已不再拥有根据本分部或第7至9分部任何条文须具报的该法团或其任何相联法团的股份或债权证的权益的事实；或
(b) 该记项已被其后根据第352条在同一姓名或名称旁边作出的另一记项取代，
如属(a)段所指的情况，该法团亦可将该人的姓名或名称从登记册内除去。
(2) 如任何人依据本分部或第7至9分部任何条文委予他的责任，向某上法团提供另一人的姓名或名称及地址，指该另一人拥有该法团或其任何相联法团的股份或债权证的权益或持有该等股份的淡仓，则该法团须在接获该等资料的日期后10个营业日内，通知该另一人他已被如此指名，并在通知内包括─
(a) 法团因接获该等资料而在其董事及最高行政人员权益及淡仓登记册内作出的关于该另一人的任何记项的详情；及
(b) 一项陈述，告知该另一人他有权按照本条以下条文，申请将该记项除去。
(3) 任何人如接获上法团根据第(2)款发出的通知，表示已在其董事及最高行政人员权益及淡仓登记册内作出关于他的记项，则他可以书面向该法团申请将该记项从该登记册内除去。如法团信纳在作出该记项时所依据的资料并不正确，则须将该记项除去。
(4) 如根据第(3)款提出的申请被拒绝，申请人可向原讼法庭申请命令，指示该法团将有关记项从登记册内除去；原讼法庭如认为适当，可作出该项命令。
(5) 凡依据第(1)或(3)款，或依据根据第(4)款作出的命令，将任何姓名、名称或记项从法团的董事及最高行政人员权益及淡仓登记册内除去，该法团须在除去该姓名、名称或记项的日期后10个营业日内，对任何有关索引作出所需的更改。
(6) 如有违责情况以致第(2)或(5)款不获遵守，则有关法团及其每名违责的高级人员均属犯罪，一经定罪，可各处第1级罚款，如属持续的罪行，则可就罪行持续期间的每一日，另各处罚款$200。

条： 354 条文标题： 不得在其他情况下除去董事及最高行政人员权益及淡仓登记册内的记项 版本日期： 01/04/2003



(1) 除按照第353条的规定外，法团的董事及最高行政人员权益及淡仓登记册内的记项不得除去。
(2) 如有记项在违反第(1)款的情况下从法团的董事及最高行政人员权益及淡仓登记册内除去，该法团须在合理地切实可行的范围内尽快将该记项重新记入该登记册内。
(3) 如有违责情况以致第(1)或(2)款不获遵守，则有关法团及其每名违责的高级人员均属犯罪，一经定罪，可各处第1级罚款，如属持续的罪行，则可就罪行持续期间的每一日，另各处罚款$200 。

条： 355 条文标题： 查阅董事及最高行政人员权益及淡仓登记册 版本日期： 01/04/2003



(1) 任何董事及最高行政人员权益及淡仓登记册，须于营业时间内(须受有关法团在成员大会上施加的合理限制所规限，但每日可供查阅的时间不得少于2小时)供该法团任何成员免费查阅，该登记册亦须供任何其他人查阅，但每次查阅须支付$10或该法团厘定的较低款额。
(2) 法团的任何成员或任何其他人均可在支付费用后，要求取得该登记册或其任何部分的副本，收费按需复制副本的页数计算，每页收取$2或法团厘定的较低款额，而法团须在接获该要求当日后10个营业日内，安排将该副本送交予他。
(3) 如任何人要求查阅根据本条须供查阅的登记册而被拒绝，或根据本条要求取得的副本没有在第(2)款指明的期间内送交，则有关法团及其每名违责的高级人员均属犯罪，一经定罪，可各处第1级罚款，如属持续的罪行，则可就罪行持续期间的每一日，另各处罚款$200。
(4) 如任何人要求查阅根据本条须供查阅的登记册而被拒绝，原讼法庭可藉命令饬令有关法团立即将该登记册交出，以供查阅。
(5) 如根据本条要求取得的副本没有在第(2)款指明的期间内送交，原讼法庭可藉命令指示将该副本送交提出要求的人。
(6) 证监会可藉规则修订第(1)或(2)款指明的款额。

Section: 356 Heading: Power to investigate ownership of listed corporation Version Date: 01/04/2003
Expanded Cross Reference:
316, 317, 318

Division 11-Power to investigate listed corporation's ownership

(1) If it appears to the Financial Secretary that there are reasonable grounds to conduct an investigation for the purposes of determining the true persons who are or have been financially interested in the success or failure (real or apparent) of a listed corporation or able to control or materially influence its policy, he may appoint one or more inspectors to investigate and report for such purposes-
(a) on the ownership of shares in or debentures of the listed corporation;
(b) on persons who have or had an interest or short position in the shares in, or an interest in the debentures of, the listed corporation;
(c) where the shares in the listed corporation are the underlying shares of any equity derivatives, on persons who have or had an interest in those equity derivatives; and
(d) otherwise with respect to the listed corporation.
(2) The Financial Secretary may, on appointing an inspector under this section, define the scope of the investigation (whether with respect to the matter or the period to which it is to extend or otherwise) and, in particular, may limit the investigation to matters connected with particular shares or debentures or equity derivatives.
(3) If application for an investigation under this section with respect to particular shares in or debentures of a listed corporation, or particular equity derivatives the underlying shares of which are shares in a listed corporation, is made to the Financial Secretary by members of the listed corporation, and the number of applicants or the number of shares held by them is not less than the number required for an application for the appointment of inspectors under section 142(1) of the Companies Ordinance (Cap 32)-
(a) the Financial Secretary may appoint an inspector to conduct the investigation if he is satisfied that there are reasonable grounds for conducting the investigation; and
(b) the Financial Secretary shall not, on appointing an inspector, exclude from the scope of the investigation any matter which the application seeks to have included, except in so far as the Financial Secretary is satisfied that it is unreasonable for that matter to be investigated.
(4) Subject to the terms of his appointment, an inspector's powers extend to the investigation of any circumstances suggesting the existence of an arrangement or understanding which, though not legally binding, is or was observed or likely to be observed in practice and which is relevant to the purposes of the investigation.
(5) Before appointing an inspector upon application under subsection (3), the Financial Secretary-
(a) shall give the applicants an estimate of the amount of the costs and expenses that may be incurred in connection with the investigation; and
(b) may require the applicants to give security in such amount as he may specify, which shall not be greater than the amount of the estimated costs and expenses, for payment of the costs and expenses of the investigation.
(6) Sections 316 to 318 and 322 (with the omission of the reference in section 322 to section 323) apply, in relation to any person who is subject to the requirements of Divisions 2 to 4- <* Note - Exp. X-Ref.: Sections 316, 317, 318 *>
(a) for the purposes of construing-
(i) references in this Division and Division 12 to a person interested in shares and to an interest in shares respectively; and
(ii) references in this Division and Division 12 to a person having a short position in shares and to a short position in shares respectively,
as they apply for the purposes of Divisions 2 to 4; and
(b) for the purposes of this Division and Division 12 as if, in those sections, a reference to an interest in shares includes, where those shares are the underlying shares of any equity derivatives, an interest in those equity derivatives.
(7) Sections 344 and 345 (with the omission of the reference in section 345 to section 346) apply, in relation to any person who is subject to the requirements of Divisions 7 to 9-
(a) for the purposes of construing-
(i) references in this Division and Division 12 to a person interested in shares or debentures and to an interest in shares or debentures respectively; and
(ii) references in this Division and Division 12 to a person having a short position in shares and to a short position in shares respectively,
as they apply for the purposes of Divisions 7 to 9; and
(b) for the purposes of this Division and Division 12 as if, in those sections, a reference to an interest in shares includes, where those shares are the underlying shares of any equity derivatives, an interest in those equity derivatives.


Section: 357 Heading: Investigation of contraventions of sections 341 to 349 Version Date: 01/04/2003
Expanded Cross Reference:
341, 342, 343, 344, 345, 346, 347, 348, 349

(1) If it appears to the Financial Secretary that there are circumstances suggesting that contraventions of any provision of sections 341 to 349 may have occurred in relation to the shares in or debentures of a listed corporation or, where the shares in a listed corporation are the underlying shares of any equity derivatives, to those equity derivatives, he may appoint one or more inspectors to carry out such investigations as are requisite to establish whether or not such contraventions have occurred and to report the result of the investigations to him. <* Note - Exp. X-Ref.: Sections 341, 342, 343, 344, 345, 346, 347, 348, 349 *>
(2) The Financial Secretary may, on appointing an inspector under this section, limit the period to which the investigation is to extend or confine it to shares or debentures or equity derivatives of a particular class, or both.


Section: 358 Heading: Inspector's powers during investigation Version Date: 01/04/2003


(1) If an inspector considers it necessary for the purposes of his investigation to investigate also-
(a) the ownership of shares in or debentures of any other corporation which is or has been an associated corporation of the listed corporation concerned;
(b) persons who have or had an interest or short position in the shares in, or an interest in the debentures of, the other corporation; and
(c) where the shares in the other corporation are the underlying shares of any equity derivatives, persons who have or had an interest in those equity derivatives,
he shall have power to do so, and shall report on the ownership of those shares or debentures and persons who have or had an interest in those shares or debentures or equity derivatives or a short position in those shares, so far as he considers that the results of his investigation with respect to those shares or debentures or equity derivatives are relevant to the investigation of-
(i) the ownership of shares in or debentures of the listed corporation;
(ii) persons who have or had an interest or short position in the shares in, or an interest in the debentures of, the listed corporation; or
(iii) where the shares in the listed corporation are the underlying shares of any equity derivatives, persons who have or had an interest in those equity derivatives.
(2) An inspector may at any time in the course of his investigation, without the necessity of making an interim report, inform the Financial Secretary of matters coming to his knowledge as a result of the investigation tending to show that an offence has been committed.

Section: 359 Heading: Production of records and evidence to inspectors Version Date: 01/04/2003


(1) When an inspector has been appointed under section 356 or 357, it is the duty of-
(a) all officers and agents of the listed corporation concerned; and
(b) all officers and agents of any other corporation, if-
(i) the ownership of shares in or debentures of the other corporation;
(ii) persons who have or had an interest or short position in the shares in, or an interest in the debentures of, the other corporation; or
(iii) where the shares in the other corporation are the underlying shares of any equity derivatives, persons who have or had an interest in those equity derivatives,
are investigated under section 358,
to-
(i) produce to the inspector all records of or relating to the listed corporation or the other corporation (as the case may be) which are in their possession;
(ii) attend before the inspector when required to do so; and
(iii) otherwise give the inspector all assistance in connection with the investigation which they are reasonably able to give.
(2) If an inspector considers that a person other than an officer or agent of the listed corporation or the other corporation is or may be in possession of information concerning the shares in or debentures of the listed corporation or the other corporation, or the equity derivatives the underlying shares of which are shares in the listed corporation or the other corporation, he may require that person to-
(a) produce to him any records of or relating to the listed corporation or the other corporation (as the case may be) which are in that person's possession;
(b) attend before him; and
(c) otherwise give him all assistance in connection with the investigation which that person is reasonably able to give,
and it shall be the duty of that person to comply with the requirement.
(3) An inspector may-
(a) examine on oath the officers and agents of the listed corporation or the other corporation, and any such person referred to in subsection (2), with respect to the shares in or debentures of the listed corporation or the other corporation, or the equity derivatives the underlying shares of which are shares in the listed corporation or the other corporation; and
(b) administer an oath accordingly.
(4) A person is not excused from answering a question put to him under this section by an inspector only on the ground that the answer might tend to incriminate the person, but if the answer might tend to incriminate him and he so claims before giving the answer, the question and answer shall not be admissible in evidence against him in criminal proceedings in a court of law other than those in which he is charged with an offence under Part V of the Crimes Ordinance (Cap 200), or for perjury, in respect of the answer.
(5) Where an inspector requires a person to answer a question put to him under this section, the inspector shall ensure that the person has first been informed or reminded (as the case may be) of the limitations imposed by subsection (4) on the admissibility in evidence of the requirement and of the question and answer.
(6) In this section and sections 360 and 361-
(a) a reference to officers or to agents includes a reference to past, as well as present, officers or agents (as the case may be); and
(b) "agents" (代理人), in relation to a corporation, includes its bankers and solicitors and persons employed or otherwise engaged by it as auditors, whether those persons are or are not officers of the corporation.

Section: 360 Heading: Delegation of powers by inspectors Version Date: 01/04/2003


(1) An inspector may, by instrument in writing, delegate to any person the powers conferred by section 359 to require the production of any records and to put questions to officers and agents otherwise than on oath, or either of those powers.
(2) Where 2 or more inspectors are appointed in respect of the same investigation, the power conferred by this section may be exercised by any of them.

Section: 361 Heading: Obstruction of inspectors Version Date: 01/04/2003


(1) When an inspector is appointed under section 356 or 357, this section applies in relation to-
(a) any officer or agent of the listed corporation concerned;
(b) any officer or agent of any other corporation, if-
(i) the ownership of shares in or debentures of the other corporation;
(ii) persons who have or had an interest or short position in the shares in, or an interest in the debentures of, the other corporation; or
(iii) where the shares in the other corporation are the underlying shares of any equity derivatives, persons who have or had an interest in those equity derivatives,
are investigated under section 358; and
(c) any such person referred to in section 359(2).
(2) If that officer, agent or person (as the case may be) refuses to comply with an inspector's requirement to-
(a) produce to the inspector any records which it is his duty under section 359 to produce;
(b) attend before the inspector; or
(c) answer any question put to him by an inspector with respect to the shares in or debentures of the listed corporation or the other corporation, or the equity derivatives the underlying shares of which are the shares in the listed corporation or the other corporation,
the inspector may, by originating summons or originating motion, make an application to the Court of First Instance in respect of the refusal.
(3) The Court of First Instance may then inquire into the case and-
(a) if the Court is satisfied that there is no reasonable excuse for the officer, agent or person (as the case may be) not to comply with the requirement under subsection (2), order the officer, agent or person (as the case may be) to comply with the requirement within the period specified by the Court; and
(b) if the Court is satisfied that the refusal was without reasonable excuse, punish the officer, agent or person (as the case may be), and any other person knowingly involved in the refusal, in the same manner as if he and, where applicable, that other person had been guilty of contempt of court.
(4) In this section, a reference to an inspector includes a reference to any person to whom the powers of an inspector are delegated under section 360.

Section: 362 Heading: Inspector's reports Version Date: 01/04/2003


(1) An inspector may, and if so directed by the Financial Secretary shall, make interim reports to the Financial Secretary, and on the conclusion of an investigation shall make a final report to the Financial Secretary.
(2) Any such report shall be made within such time and in such manner as the Financial Secretary may direct.
(3) The Financial Secretary may, if he considers appropriate-
(a) forward a copy of any report made by an inspector to the registered office or principal place of business in Hong Kong of the listed corporation or the other corporation (as the case may be) which is the subject of the report;
(b) on request and on payment of such fee as is prescribed by regulations for the purposes of this section, furnish a copy of any such report to-
(i) any member of the listed corporation or the other corporation (as the case may be) which is the subject of the report;
(ii) any person whose conduct is referred to in the report;
(iii) the auditors of the listed corporation or the other corporation (as the case may be);
(iv) the applicants for the investigation; or
(v) any other person whose financial interests appear to the Financial Secretary to be affected by the matters dealt with in the report, whether as a creditor of the listed corporation or the other corporation (as the case may be) or otherwise; and
(c) cause any such report to be published.


Section: 363 Heading: Expenses of investigation of affairs of corporation Version Date: 01/04/2003


(1) The expenses of and incidental to an investigation by an inspector shall be defrayed in the first instance out of the general revenue, but the following persons shall, to the following extent, be liable to repay such expenses to the Government-
(a) any person who is convicted by a court on a prosecution instituted as a result of the investigation shall be liable to such extent (if any) as may be ordered by such court;
(b) the listed corporation or the other corporation (as the case may be) dealt with by the investigation shall be liable to such extent (if any) as the Financial Secretary may direct;
(c) the director and the chief executive of the listed corporation or the other corporation (as the case may be) dealt with by the investigation shall be liable to such extent (if any) as the Financial Secretary may direct;
(d) any person who has an interest or short position notifiable under any provision of Divisions 2 to 5 in shares comprised in the relevant share capital of the listed corporation or the other corporation (as the case may be) dealt with by the investigation shall be liable to such extent (if any) as the Financial Secretary may direct; and
(e) the applicants for the investigation, where the inspector was appointed under section 356(3), shall be liable to such extent (if any), subject to the limit of the estimate given under section 356(5), as the Financial Secretary may direct.
(2) An inspector appointed under section 356(3) may, if he considers appropriate, and shall if the Financial Secretary so directs, include in a report made by him a recommendation as to the directions (if any) he considers appropriate, in the light of his investigation, to be given under subsection (1)(b), (c), (d) or (e).
(3) A person to whom a direction is given under subsection (1)(b), (c), (d) or (e) may appeal against the direction to the Court of First Instance.
(4) Notwithstanding rule 3(3) of Order 55 of the Rules of the High Court (Cap 4 sub. leg. A), a direction under subsection (1)(b), (c), (d) or (e) shall not take effect, if an appeal against the direction is made under subsection (3), until the appeal is withdrawn, abandoned or determined.
(5) Any person liable under paragraph (a), (b), (c), (d) or (e) of subsection (1) shall be entitled to contribution from any other person liable under the same paragraph, according to the amount of their respective liabilities thereunder or, if an appeal is made, according to the amount of their respective liabilities as determined by the Court of First Instance.

Section: 364 Heading: Power to obtain information as to those interested in shares, etc. Version Date: 01/04/2003


(1) If it appears to the Financial Secretary that-
(a) there are reasonable grounds to investigate-
(i) the ownership of shares in or debentures of a listed corporation;
(ii) persons who have or had an interest or short position in the shares in, or an interest in the debentures of, a listed corporation; and
(iii) where the shares in the listed corporation are the underlying shares of any equity derivatives, persons who have or had an interest in those equity derivatives; and
(b) it is unnecessary to appoint an inspector for the purpose,
the Financial Secretary may require any person whom he has reasonable cause to believe to have, or to be able to obtain, any information as to-
(i) the present and past interests in those shares or debentures or equity derivatives;
(ii) the names and addresses of the persons interested and of any persons who act or have acted on their behalf in relation to those shares or debentures or equity derivatives;
(iii) the present and past short positions in those shares; or
(iv) the names and addresses of the persons having those short positions and of any persons who act or have acted on their behalf in relation to those short positions,
to give any such information to the Financial Secretary.
(2) For the purposes of subsection (1), a person shall be deemed to have an interest in shares or debentures if-
(a) he has any right-
(i) to acquire or dispose of the shares or debentures or any interest in them; or
(ii) to vote in respect of them;
(b) his consent is necessary for the exercise of any right referred to in paragraph (a) of any other person; or
(c) any other person having any right referred to in paragraph (a) can be required, or is accustomed or obliged, to exercise the other person's right in accordance with his directions or instructions.
(3) For the purposes of subsection (1), a person shall be deemed to have an interest in equity derivatives if-
(a) he has any right to acquire or dispose of the equity derivatives or any interest in them;
(b) his consent is necessary for the exercise of the right referred to in paragraph (a) of any other person; or
(c) any other person having the right referred to in paragraph (a) can be required, or is accustomed or obliged, to exercise the other person's right in accordance with his directions or instructions.
(4) A person-
(a) who, without reasonable excuse, fails to give information required of him under this section; or
(b) who-
(i) in giving such information makes any statement which is false or misleading in a material particular; and
(ii) knows that, or is reckless as to whether, the statement is false or misleading in a material particular,
commits an offence and is liable-
(i) on conviction on indictment to a fine at level 6 and to imprisonment for 2 years; or
(ii) on summary conviction to a fine at level 3 and to imprisonment for 6 months.

Section: 365 Heading: Privileged information Version Date: 01/04/2003
Expanded Cross Reference:
356, 357, 358, 359, 360, 361, 362, 363, 364

Nothing in sections 356 to 364 shall require disclosure to the Financial Secretary, or to an inspector appointed by him, by an authorized financial institution acting as a corporation's banker or financial adviser of information as to the affairs of any of its customers other than the corporation concerned. <* Note - Exp. X-Ref.: Sections 356, 357, 358, 359, 360, 361, 362, 363, 364 *>
Section: 366 Heading: Power of Court of First Instance to impose restrictions on shares, etc. in case of failure to provide information required by listed corporation Version Date: 01/04/2003

条： 356 条文标题： 调查上法团的拥有权的权力 版本日期： 01/04/2003
详列交互参照：
316，317，318


第11分部─调查上法团的拥有权的权力

(1) 财政司司长如觉得有合理理由进行调查，以断定谁人真正在某上市法团的成败(不论是真实的或是表面的)当中有或曾有经济上的利害关系，或谁人真正能够或曾经真正能够控制或在关键程度上影响该法团的政策，则财政司司长可委任一名或多于一名审查员，为上述目的而就以下事宜进行调查和提交报告─
(a) 该法团的股份或债权证的拥有权；
(b) 拥有或曾拥有该法团的股份或债权证的权益的人，或持有或曾持有该法团的股份的淡仓的人；
(c) (如该法团的股份是任何股本衍生工具的相关股份)拥有或曾拥有该等工具的权益的人；及
(d) 该法团的其他方面事宜。
(2) 财政司司长在根据本条委任审查员时，可划定调查的范围(不论是就调查事项、调查所针对的期间或其他方面的范围)，并尤其可将调查局限于与某些特定股份、债权证或股本衍生工具相关的事宜。
(3) 如某上市法团的成员向财政司司长提出申请，要求根据本条就该法团某些特定股份或债权证进行调查，或要求根据本条就以该法团的股份为相关股份的某些特定股本衍生工具进行调查，而提出申请的成员人数或他们持有的股份数目不少于根据《公司条例》(第32章)第142(1)条申请委任审查员所需者，则财政司司长─
(a) 可在他信纳有合理理由进行调查的情况下，委任审查员进行调查；及
(b) 在委任审查员时，不得将该申请所寻求调查的任何事宜摒除于调查范围外，但如财政司司长信纳调查该事宜是不合理的，则属例外。
(4) 除委任审查员的条款另有规定外，如有任何情况显示有一项安排或共识的存在，而该项安排或共识虽无法律约束力，但实际上为人遵循、曾为人遵循或相当可能为人遵循，并且与调查的目的有关，则审查员的权力可扩展至调查该等情况。
(5) 财政司司长在应根据第(3)款提出的申请而委任审查员之前─
(a) 须向申请人提供一份可能就调查而招致的费用及开支的预算；及
(b) 可要求申请人提供一项支付调查费用及开支的保证金，款额由财政司司长指明，但该款额不得超逾预算的费用及开支。
(6) 就任何受第2至4分部的规定所规限的人而言，第316至318及322条(但略去第322条中对第323条的提述)─ 〈* 注─详列交互参照：第316，317，318条 *〉
(a) 适用于解释─
(i) 本分部及第12分部中分别对拥有股份权益的人及股份权益的提述；及
(ii) 本分部及第12分部中分别对持有股份淡仓的人及股份淡仓的提述，
一如该等条文适用于第2至4分部的解释；及
(b) 为施行本分部及第12分部而适用，犹如在该等条文中，凡提述股份权益，包括提述以该等股份为相关股份的股本衍生工具的权益。
(7) 就任何受第7至9分部的规定所规限的人而言，第344及345条(但略去第345条中对第346条的提述)─
(a) 适用于解释─
(i) 本分部及第12分部中分别对拥有股份或债权证的权益的人及股份或债权证的权益的提述；及
(ii) 本分部及第12分部中分别对持有股份淡仓的人及股份淡仓的提述，
一如该等条文适用于第7至9分部的解释；及
(b) 为施行本分部及第12分部而适用，犹如在该等条文中，凡提述股份权益，包括提述以该等股份为相关股份的股本衍生工具的权益。


条： 357 条文标题： 就违反第341至349条而进行的调查 版本日期： 01/04/2003
详列交互参照：
341，342，343，344，345，346，347，348，349


(1) 财政司司长如觉得有情况显示，有人可能已就上市法团的股份或债权证或以该等股份为相关股份的股本衍生工具而违反第341至349条的规定，可委任一名或多于一名审查员进行所需的调查，以确定该等违反曾否发生，并向他报告调查结果。 〈* 注─详列交互参照：第341，342，343，344，345，346，347，348，349条 *〉
(2) 财政司司长在根据本条委任审查员时，可局限调查所针对的期间，或将调查局限于某特定类别的股份或债权证，亦可同时作出上述两项限制。

条： 358 条文标题： 审查员在调查期间的权力 版本日期： 01/04/2003



(1) 如任何审查员认为为就有关上市法团(“前者”)进行调查的目的，有需要调查─
(a) 属或曾属前者的相联法团的另一法团(“后者”)的股份或债权证的拥有权；
(b) 拥有或曾拥有后者的股份或债权证的权益的人，或持有或曾持有后者的股份的淡仓的人；及
(c) 拥有或曾拥有以后者的股份为相关股份的股本衍生工具的权益的人，
则该审查员有权进行该项调查，而在他认为就该等股份、债权证或工具进行调查的结果，是与调查以下项目有关的范围内，他须就该等股份或债权证的拥有权、拥有或曾拥有该等股份或债权证或工具的人或持有或曾持有该等股份的淡仓的人作出报告─
(i) 前者的股份或债权证的拥有权；
(ii) 拥有或曾拥有前者的股份或债权证的权益的人，或持有或曾持有前者的股份的淡仓的人；或
(iii) 拥有或曾拥有以前者的股份为相关股份的股本衍生工具的权益的人。
(2) 任何审查员可在调查过程中任何时候，无须提交中期报告而告知财政司司长他因调查而得悉的任何显示有人犯罪的事宜。


条： 359 条文标题： 向审查员交出纪录及证据 版本日期： 01/04/2003



(1) 当有审查员根据第356或357条获委任─
(a) 有关上市法团的所有高级人员及代理人；及
(b) 在─
(i) 另一法团的股份或债权证的权益；
(ii) 拥有或曾拥有另一法团的股份或债权证的权益的人，或持有或曾持有另一法团的股份的淡仓的人；或
(iii) 拥有或曾拥有以另一法团的股份为相关股份的股本衍生工具的权益的人，
根据第358条受调查的情况下，该另一法团的所有高级人员及代理人，
均有责任─
(i) 向审查员交出该法团或该另一法团(视属何情况而定)的所有由他们管有的纪录，或所有与该法团或该另一法团(视属何情况而定)有关的并且是由他们管有的纪录；
(ii) 在被要求时面见审查员；及
(iii) 在其他方面就该调查向审查员提供所有他们按理能够提供的协助。
(2) 如审查员认为有该法团或该另一法团的高级人员或代理人以外的人管有或可能管有关于该法团或该另一法团的股份或债权证的资料，或关于以该法团或该另一法团的股份为相关股份的股本衍生工具的资料，该审查员可要求该人─
(a) 向他交出任何由该人管有的该法团或该另一法团(视属何情况而定)的纪录或与该法团或该另一法团(视属何情况而定)有关的纪录；
(b) 面见他；及
(c) 在其他方面就该调查向他提供所有该人按理能够提供的协助，
而该人有责任遵从上述要求。
(3) 审查员可─
(a) 在该法团或该另一法团的高级人员及代理人以及第(2)款提述的人作出宣誓后，就该法团或该另一法团的股份或债权证，或就以该法团或该另一法团的股份为相关股份的股本衍生工具，对他们进行讯问；及
(b) 据此监誓。
(4) 任何人不得仅以审查员根据本条向他提出的问题的答案可能会导致他入罪为理由，而获豁免回答问题，但如该答案可能会导致该人入罪，而该人在回答该问题前又声称如此，则该问题及答案不得在法庭进行的刑事法律程序中接纳为针对该人的证据，但如该人就该答案而被控犯《刑事罪行条例》(第200章)第V部所订罪行或被控犯作假证供罪，就该等罪行而进行的刑事法律程序则属例外。
(5) 凡审查员要求某人回答根据本条向该人提出的问题，审查员须确保该人事先获告知或提醒(视属何情况而定)第(4)款对该项要求或有关问题及答案作为证据的可接纳性所施加的限制。
(6) 在本条及第360及361条中─
(a) 凡提述高级人员或代理人，即包括提述过去及现时的高级人员或代理人(视属何情况而定)；及
(b) “代理人”(agents) 就任何法团而言，包括该法团的银行及律师，以及任何受该法团雇用或以其他方式聘用的核数师，不论该等人是否该法团的高级人员。


条： 360 条文标题： 审查员转授权力 版本日期： 01/04/2003



(1) 任何审查员可藉任何书面形式的文书，将第359条赋予的下述权力转授予任何人：要求出示任何纪录的权力及向高级人员及代理人提出问题的权力(但向经宣誓的高级人员及代理人提出问题的权力则除外)；审查员亦可只转授上述两项权力中的其中一项。
(2) 凡有多于一名审查员就同一宗调查被委任，本条所赋予的权力可由其中任何一名审查员行使。


条： 361 条文标题： 妨碍审查员 版本日期： 01/04/2003



(1) 当有审查员根据第356或357条被委任─
(a) 本条即适用于有关上市法团的任何高级人员及代理人；
(b) 在─
(i) 另一法团的股份或债权证的权益；
(ii) 拥有或曾拥有另一法团的股份或债权证的权益的人，或持有或曾持有另一法团的股份的淡仓的人；或
(iii) 拥有或曾拥有以另一法团的股份为相关股份的股本衍生工具的权益的人，
根据第358条受调查的情况下，本条即适用于该另一法团的任何高级人员及代理人；及
(c) 本条即适用于第359(2)条提述的任何人。
(2) 如上述的高级人员、代理人或人(视属何情况而定)拒绝遵从审查员以下的要求─
(a) 向审查员出示根据第359条他有责任交出的任何纪录；
(b) 面见审查员；或
(c) 回答审查员就有关法团或有关的另一法团的股份或债权证，或就以有关法团或有关的另一法团的股份为相关股份的股本衍生工具而向他提出的任何问题，
则审查员可就上述拒绝一事以原诉传票或原诉动议方式向原讼法庭提出申请。
(3) 原讼法庭可继而对该案进行查讯，而─
(a) 如法庭信纳有关高级人员、代理人或人(视属何情况而定)不遵从第(2)款所指的要求是无合理辩解的，可命令该高级人员、代理人或人(视属何情况而定)在法庭指明的限期内遵从该要求；及
(b) 如法庭信纳该项拒绝是无合理辩解的，可处罚该高级人员、代理人或人(视属何情况而定)以及任何明知而牵涉在该项拒绝中的另一人，方式犹如该高级人员、代理人或人(视属何情况而定)及该另一人(如适用的话)犯藐视法庭罪一样。
(4) 在本条中，凡提述审查员，即包括提述根据第360条获审查员转授权力的任何人。


条： 362 条文标题： 审查员的报告 版本日期： 01/04/2003



(1) 审查员可以提交中期报告，而在财政司司长有所指示下，审查员须向他提交中期报告；审查员并须于调查完结后，向财政司司长提交最后报告。
(2) 任何上述报告须在财政司司长指示的时间内以他指示的方式提交。
(3) 财政司司长如认为适当，可─
(a) 将审查员提交的报告递送至该报告所针对的上市法团或另一法团(视属何情况而定)的注册办事处或它在香港的主要营业地点；
(b) 应要求并在规例为施行本条而订明的费用获缴付后，向以下人士提供该等报告的副本─
(i) 该报告所针对的上市法团或另一法团(视属何情况而定)的任何成员；
(ii) (在该报告提述任何人的行为的情况下)被提述的人；
(iii) 该法团或另一法团(视属何情况而定)的核数师；
(iv) 有关调查的申请人；或
(v) 财政司司长觉得财务权益受到该报告所处理的事情影响的任何其他人，不论该人是否为该法团或另一法团(视属何情况而定)的债权人，或具其他身分；及
(c) 安排发表该等报告。


条： 363 条文标题： 调查法团事务的开支 版本日期： 01/04/2003



(1) 审查员进行调查所需及附带的开支，须先行由政府一般收入中拨款支付；但─
(a) 在因该项调查而提起的检控中被法庭定罪的任何人，须在法庭命令的范围内(如有的话)；
(b) 该项调查所处理的上市法团或另一法团(视属何情况而定)，须在财政司司长指示的范围内(如有的话)；
(c) 该项调查所处理的上市法团或另一法团(视属何情况而定)的董事和最高行政人员，须在财政司司长指示的范围内(如有的话)；
(d) 根据第2至5分部任何条文而须就所拥有的该项调查所处理的上市法团或另一法团(视属何情况而定)有关股本中的股份权益作出具报的任何人，或须根据该等条文而就所持有该等股份的淡仓作出具报的任何人，须在财政司司长指示的范围内(如有的话)；及
(e) 凡审查员是根据第356(3)条委任的，有关调查的申请人须在财政司司长指示的范围内(如有的话)但在根据第356(5)条作出的预算的限制下，
负上向政府偿还该等开支的法律责任。
(2) 根据第356(3)条委任的审查员如认为适当，可在报告中因应其调查而包括他认为适宜根据第(1)(b)、(c)、(d)或(e)款给予的指示(如有的话)的建议；如财政司司长指示他如此行事，则他须在报告中包括上述建议。
(3) 接获根据第(1)(b)、(c)、(d)或(e)款给予的指示的人，可针对该项指示向原讼法庭提出上诉。
(4) 不论《高等法院规则》(第4章，附属法例A)第55号命令第3(3)条规则有任何规定，如有任何针对根据第(1)(b)、(c)、(d)或(e)款给予的指示的上诉根据第(3)款提出，则该项指示在上诉被撤回或放弃或获裁定之前，不得生效。
(5) 任何根据第(1)款(a)、(b)、(c)、(d)或(e)段负上法律责任的人，有权向根据同一段而须负上法律责任的任何其他人追讨分担款项，数额则按照在该段下该等人各自须负上的法律责任而定；如有上诉提出，则数额按照原讼法庭裁定该等人各自须负的法律责任而定。

条： 364 条文标题： 取得拥有股份等权益的人的资料的权力 版本日期： 01/04/2003



(1) 如财政司司长觉得─
(a) 有合理因由调查─
(i) 某上市法团的股份或债权证的权益；
(ii) 拥有或曾拥有某上市法团的股份或债权证的权益的人，或持有或曾持有某上市法团的股份的淡仓的人；及
(iii) 拥有或曾拥有以某上市法团的股份为相关股份的股本衍生工具的权益的人；及
(b) 没有需要为此委任审查员，
则他可要求他有合理因由相信拥有或能够取得关于以下事项的资料的人，向他提供该等资料─
(i) 该等股份、债权证或工具现时及过去的权益；
(ii) 拥有该等权益的人的姓名或名称及地址，以及代表或曾代表拥有该等权益的人就该等股份、债权证或工具而行事的任何人的姓名或名称及地址；
(iii) 该等股份的现时淡仓及过去的淡仓；或
(iv) 持有该等股份的淡仓的人的姓名或名称及地址，以及代表或曾代表持有该等股份的淡仓的人就该等股份而行事的任何人的姓名或名称及地址。
(2) 就第(1)款而言，任何符合以下说明的人须当作拥有股份或债权证的权益─
(a) 该人有权利─
(i) 取得或处置该等股份或债权证，或取得或处置该等股份或债权证的任何权益；或
(ii) 就该等股份或债权证投票；
(b) 由其他人拥有的(a)段提述的权利须有该人的同意才可以行使；或
(c) 该人可要求拥有(a)段提述的权利的其他人按照该人的指令或指示行使该权利，或该其他人惯于或有义务按照该人的指令或指示而行使该权利。
(3) 就第(1)款而言，任何符合以下说明的人须当作拥有股本衍生工具的权益─
(a) 该人有权利取得或处置该等工具或该等工具的任何权益；
(b) 由其他拥有的(a)段提述的权利须有该人的同意才可以行使；或
(c) 该人可要求拥有(a)段提述的权利的其他人按照该人的指令或指示行使该权利，或该其他人惯于或有义务按照该人的指令或指示而行使该权利。
(4) 任何人─
(a) 无合理辩解而没有提供根据本条他须提供的资料；或
(b) 如─
(i) 在提供该等资料时，作出在要项上属虚假或具误导性的陈述；且
(ii) 知道该陈述在要项上属虚假或具误导性，或罔顾该陈述是否在要项上属虚假或具误导性，
即属犯罪─
(i) 一经循公诉程序定罪，可处第6级罚款及监禁2年；或
(ii) 一经循简易程序定罪，可处第3级罚款及监禁6个月。


条： 365 条文标题： 受保密权涵盖的资料 版本日期： 01/04/2003
详列交互参照：
356，357，358，359，360，361，362，363，364


第356至364条并不规定担任任何法团的银行或财务顾问的认可财务机构，须向财政司司长或他所委任的审查员披露该法团以外的该机构顾客的事务的资料。 〈* 注─详列交互参照：第356，357，358，359，360，361，362，363，364条 *〉

Section: 366 Heading: Power of Court of First Instance to impose restrictions on shares, etc. in case of failure to provide information required by listed corporation Version Date: 01/04/2003


Division 12-Orders imposing restrictions on shares, etc.

(1) Where-
(a) a notification is given by a listed corporation under section 329 to a person who is or was interested in shares comprised in the relevant share capital of the corporation that are registered on the Hong Kong register; and
(b) that person fails to give the corporation any information required by the notification within the time specified in it,
the listed corporation may apply to the Court of First Instance for an order directing that the shares in question be subject to the restrictions under this Division.
(2) Where-
(a) a notification is given by a listed corporation under section 329 to a person who is or was interested in equity derivatives; and
(b) that person fails to give the corporation any information required by the notification within the time specified in it,
the listed corporation may apply to the Court of First Instance for an order directing that the equity derivatives in question be subject to the restrictions under this Division.
(3) An order under subsection (1) or (2) (as the case may be) may be made notwithstanding any power contained in the applicant corporation's memorandum or articles enabling the listed corporation itself to impose similar restrictions on the shares or equity derivatives in question.

Section: 367 Heading: Power of Financial Secretary to impose restrictions on shares, etc. in case of conviction of offences for non-compliance of notification requirements Version Date: 01/04/2003


(1) Where a person is convicted of an offence under section 328 or 351, the Financial Secretary may by order direct that-
(a) the shares in relation to which the offence was committed that are registered on the Hong Kong register; or
(b) if the shares in relation to which the offence was committed are unissued shares, those unissued shares which on issue are to be registered on the Hong Kong register,
shall, until further order, be subject to the restrictions under this Division.
(2) Without prejudice to subsection (1), where a person is convicted of an offence under section 328 or 351 and the shares in relation to which the offence was committed are the underlying shares of any equity derivatives, the Financial Secretary may by order direct that the equity derivatives shall, until further order, be subject to the restrictions under this Division.
(3) An order under subsection (1) or (2) (as the case may be) may be made notwithstanding any power contained in a corporation's memorandum or articles enabling the corporation itself to impose similar restrictions on the shares or equity derivatives in question.


Section: 368 Heading: Power of Financial Secretary to impose restrictions on shares, etc. in connection with investigation Version Date: 01/04/2003


(1) If, in connection with an investigation under section 356, 357 or 358, it appears to the Financial Secretary that there is difficulty in finding out the relevant facts about any shares (whether issued or unissued), he may by order direct that-
(a) the shares registered on the Hong Kong register; or
(b) the unissued shares which on issue are to be registered on the Hong Kong register,
shall, until further order, be subject to the restrictions under this Division.
(2) If, in connection with an investigation under section 356, 357 or 358, it appears to the Financial Secretary that there is difficulty in finding out the relevant facts about any equity derivatives, he may by order direct that the equity derivatives shall, until further order, be subject to the restrictions under this Division.


Section: 369 Heading: Consequence of order imposing restrictions Version Date: 01/04/2003


(1) So long as any shares are directed to be subject to the restrictions under this Division-
(a) any transfer of those shares;
(b) in the case of unissued shares-
(i) any transfer of the right to be issued with those shares; and
(ii) any issue of those shares;
(c) any cancellation of those shares or of the relevant certificates for those rights; and
(d) any removal of the registration of those shares to a register of members other than the Hong Kong register,
are void.
(2) Where shares are subject to the restrictions of subsection (1), any agreement to transfer-
(a) those shares; or
(b) in the case of unissued shares, the right to be issued with those shares,
is void (except an agreement to sell those shares on the making of an order under section 371(4)).
(3) So long as any equity derivatives are directed to be subject to the restrictions under this Division-
(a) any transfer or assignment of-
(i) those equity derivatives; or
(ii) any rights under those equity derivatives;
(b) the exercise of any rights under those equity derivatives; and
(c) any removal of the registration of those equity derivatives to a register of holders of equity derivatives other than a register maintained in Hong Kong,
are void.
(4) Where equity derivatives are subject to the restrictions of subsection (3), any agreement to-
(a) transfer or assign-
(i) those equity derivatives; or
(ii) any rights under those equity derivatives; or
(b) exercise any rights under those equity derivatives,
is void (except an agreement to sell those equity derivatives on the making of an order under section 371(4)).

Section: 370 Heading: Offences for attempted evasion of restrictions Version Date: 01/04/2003


(1) A person who-
(a) exercises or purports to exercise any right to dispose of-
(i) any shares or equity derivatives; or
(ii) any right to be issued with any shares or any right under any equity derivatives,
knowing that such shares or equity derivatives are for the time being subject to the restrictions under this Division; or
(b) having an interest in any shares or equity derivatives which, to his knowledge, are for the time being subject to the restrictions under this Division, or being entitled to any right to be issued with other shares or under other equity derivatives in right of them, enters into any agreement which is void under section 369(2) or (4),
commits an offence and is liable on conviction to a fine at level 3 and to imprisonment for 6 months.
(2) If-
(a) any shares in a corporation are registered as transferred;
(b) any shares in a corporation are issued;
(c) any shares in a corporation are cancelled; or
(d) the registration of any shares in a corporation is removed to a register of members other than the Hong Kong register,
in contravention of the restrictions under this Division, the corporation and every officer of it who is in default commit an offence and each is liable on conviction to a fine at level 3 and to imprisonment for 6 months.
(3) If-
(a) any equity derivatives, or any rights under any equity derivatives, are registered as transferred or assigned;
(b) any rights under any equity derivatives are registered as having been exercised; or
(c) the registration of any equity derivatives is removed to a register of holders of equity derivatives other than a register maintained in Hong Kong,
in contravention of the restrictions under this Division, the corporation maintaining such register and every officer of it who is in default commit an offence and each is liable on conviction to a fine at level 3 and to imprisonment for 6 months.


Section: 371 Heading: Relaxation and removal of restrictions Version Date: 01/04/2003


(1) Where shares or equity derivatives are by order made subject to the restrictions under this Division, application may be made to the Court of First Instance (in any case) or the Financial Secretary (if the order applying the restrictions was made by the Financial Secretary under section 367 or 368) for an order directing that the shares or equity derivatives (as the case may be) shall cease to be so subject.
(2) If the order applying the restrictions was made-
(a) by the Court of First Instance under section 366 or subsection (14)(a), the application under subsection (1) may be made by any person aggrieved or by the corporation concerned; or
(b) by the Financial Secretary under section 367 or 368, the application under subsection (1) may be made by any person aggrieved.
(3) The Financial Secretary has a right to be heard, and to call evidence, at the hearing of the application to the Court of First Instance under subsection (1).
(4) Subject to this section, an order of the Court of First Instance or the Financial Secretary directing that shares or equity derivatives (as the case may be) shall cease to be subject to the restrictions may be made only if-
(a) the Court of First Instance or the Financial Secretary (as the case may be) is satisfied that-
(i) all relevant facts about the interests in the shares or equity derivatives have been disclosed to the corporation concerned or an inspector (as the case may be); and
(ii) no unfair advantage has accrued to any person as a result of the earlier failure to make that disclosure; or
(b) the shares or equity derivatives are to be sold and the Court of First Instance (in any case) or the Financial Secretary (if the order applying the restrictions was made by the Financial Secretary under section 367 or 368) approves the sale.
(5) Where shares or equity derivatives are by order made subject to the restrictions under this Division, the Court of First Instance may on application order that the shares or equity derivatives shall be sold, subject to the Court's approval as to the sale, and may further order that the shares or equity derivatives shall cease to be subject to the restrictions.
(6) An application to the Court of First Instance under subsection (5) may be made-
(a) by the Financial Secretary (unless the restrictions were imposed by court order under section 366 or subsection (14)(a)); or
(b) by the corporation concerned.
(7) The Financial Secretary has a right to be heard, and to call evidence, at the hearing of the application under subsection (5).
(8) Where an order has been made under subsection (5), the Court of First Instance may on application make such further order relating to the sale of the shares or equity derivatives as it considers appropriate.
(9) An application to the Court of First Instance under subsection (8) may be made-
(a) by the Financial Secretary (unless the restrictions were imposed by court order under section 366 or subsection (14)(a));
(b) by the corporation concerned;
(c) by the person appointed by, or in pursuance of, the order to effect the sale; or
(d) by any person interested in the shares or equity derivatives.
(10) The Financial Secretary has a right to be heard, and to call evidence, at the hearing of the application under subsection (8).
(11) Where equity derivatives are by order made subject to the restrictions under this Division, the Court of First Instance may on application order that rights under the equity derivatives shall be exercised, subject to the Court's approval as to the manner in which, and the time at which, those rights are to be exercised, and may further order that the equity derivatives shall cease to be subject to the restrictions.
(12) An application to the Court of First Instance under subsection (11) may be made-
(a) by the Financial Secretary (unless the restrictions were imposed by court order under section 366 or subsection (14)(a));
(b) by the corporation concerned; or
(c) by any person interested in the equity derivatives.
(13) The Financial Secretary has a right to be heard, and to call evidence, at the hearing of the application under subsection (11).
(14) Where an order has been made under subsection (11), the Court of First Instance may further order, in the case of the exercise of a right under the equity derivatives to call for delivery of shares, or to require another person to take delivery of shares, that the shares due to be delivered on the exercise of the right shall, upon delivery, be-
(a) subject to the restrictions under this Division; or
(b) sold.
(15) In this section, "the corporation concerned" (有关法团)-
(a) in relation to shares in a corporation that are subject to the restrictions under this Division, means that corporation; or
(b) in relation to equity derivatives that are subject to the restrictions under this Division, where the underlying shares of those equity derivatives are shares in a corporation, means that corporation.


Section: 372 Heading: Further provisions on sale by court order of restricted shares, etc. Version Date: 01/04/2003


(1) Subject to subsection (2), where shares or equity derivatives are sold in pursuance of an order of the Court of First Instance, or with the approval of the Court of First Instance or the Financial Secretary, under section 371, the proceeds of the sale, less the costs of the sale, shall be paid into court.
(2) Where a right under equity derivatives is exercised in pursuance of an order of the Court of First Instance under section 371(11) and-
(a) an amount is received on settlement of the equity derivatives, the proceeds, less the costs incurred in exercising the right; or
(b) shares are sold in pursuance of an order of the Court of First Instance under section 371(14)(b), the proceeds of the sale, less the costs of the sale and the costs incurred in exercising the right,
shall be paid into court.
(3) Any person who had an interest in the shares or equity derivatives from which the proceeds, which have been paid into court under subsection (1) or (2), were derived may apply to the Court of First Instance for an order that the whole or a part of those proceeds be paid to him.
(4) The Financial Secretary has a right to be heard, and to call evidence, at the hearing of an application under subsection (3).
(5) The Court of First Instance may on application under subsection (3)-
(a) if it is satisfied that-
(i) the applicant was interested in the shares or equity derivatives at the time of the sale or (in the case of the exercise of any right under equity derivatives) at the time of the exercise of the right, and no other person had an interest in the shares or equity derivatives at that time; and
(ii) all relevant facts about the applicant's interest in the shares or equity derivatives have been disclosed to the corporation concerned or an inspector (as the case may be),
order the payment to the applicant, subject to subsection (6), of the whole of the proceeds, together with any interest thereon;
(b) if it is satisfied that-
(i) the applicant was interested in the shares or equity derivatives at the time of the sale or (in the case of the exercise of any right under equity derivatives) at the time of the exercise of the right, and another person also had an interest in the shares or equity derivatives at that time; and
(ii) all relevant facts about the applicant's interest in the shares or equity derivatives have been disclosed to the corporation concerned or an inspector (as the case may be) by the applicant,
order the payment to the applicant, subject to subsection (6), of such part of the proceeds as is equal to the proportion which the value of the applicant's interest in the shares or equity derivatives bears to the total value of the shares or equity derivatives, together with any interest thereon; or
(c) make such other order as it considers appropriate.
(6) On making an order under subsection (5) or section 371(5), (8), (11) or (14)(b), the Court of First Instance may further order that the costs of the applicant, and the costs of the Financial Secretary (where appropriate), be paid out of the proceeds.


Section: 373 Heading: Liability of members for offences by corporations Version Date: 01/04/2003


Division 13-Miscellaneous

Where the affairs of a corporation are managed by its members, section 390(1) applies in relation to the acts and defaults of a member in connection with his functions of management as if he were a director of the corporation.

Section: 374 Heading: Method of giving notification and delivering report Version Date: 01/04/2003


Notwithstanding section 400, any notification, requirement, report or other document (however described) to be, or required to be, given, delivered, issued or sent for the purposes of this Part shall be regarded as duly given, delivered, issued or sent if-
(a) in the case of a corporation, it is-
(i) delivered to any officer of the corporation by hand;
(ii) left at, or sent by post to, the registered office, or the last known principal place of business, of the corporation;
(iii) sent by facsimile transmission to the last known facsimile number of the corporation;
(iv) sent by electronic mail transmission to the last known electronic mail address of the corporation; or
(v) sent by such other method as is prescribed by rules made under section 397 for the purposes of this section;
(b) in the case of the relevant exchange company, it is-
(i) left at, or sent by post to, the registered office of the relevant exchange company;
(ii) sent by facsimile transmission to the facsimile number of the relevant exchange company;
(iii) sent by electronic mail transmission to the electronic mail address of the relevant exchange company; or
(iv) sent by such other method as is prescribed by rules made under section 397 for the purposes of this section;
(c) in the case of the Commission, it is-
(i) left at, or sent by post to, the registered office of the Commission;
(ii) sent by facsimile transmission to the facsimile number of the Commission;
(iii) sent by electronic mail transmission to the electronic mail address of the Commission; or
(iv) sent by such other method as is prescribed by rules made under section 397 for the purposes of this section;
(d) in the case of the Monetary Authority, it is-
(i) left at, or sent by post to, the registered office of the Monetary Authority;
(ii) sent by facsimile transmission to the facsimile number of the Monetary Authority;
(iii) sent by electronic mail transmission to the electronic mail address of the Monetary Authority; or
(iv) sent by such other method as is prescribed by rules made under section 397 for the purposes of this section; or
(e) in any other case, it is sent in the manner (as appropriate) specified in section 400.


Section: 375 Heading: Form of registers and indices Version Date: 01/04/2003


(1) Any register or index required by this Part to be kept by a corporation may be kept either by making entries in a bound book or by recording the matters in question in any other manner.
(2) For the purposes of subsection (1), the corporation may record the matters in question otherwise than in a legible form so long as the recording is capable of being reproduced in a legible form.
(3) If any register or index required by this Part to be kept by a corporation is kept by the corporation by recording the matters in question otherwise than in a legible form, any duty imposed on the corporation by this Part to allow inspection of, or to furnish a copy of, the register or index or any part of it shall be deemed to be a duty to allow inspection of, or to furnish, a reproduction of the recording or of the relevant part of it in a legible form.
(4) If any such register or index is not kept by making entries in a bound book, but by some other means, adequate precautions shall be taken for guarding against falsification and facilitating its discovery.
(5) If default is made in complying with subsection (4), the corporation concerned and every officer of it who is in default commit an offence and each is liable on conviction to a fine at level 1 and, in the case of a continuing offence, to a further fine of $200 for every day during which the offence continues.

Section: 376 Heading: Regulations by Chief Executive in Council Version Date: 01/04/2003


(1) The Chief Executive in Council may make regulations to-
(a) prescribe anything required or permitted by any provision of this Part to be prescribed by regulations;
(b) provide for exclusions from the requirement to give notification under any provision of this Part;
(c) provide for any other matters for the better carrying out of the objects and purposes of this Part.
(2) Without limiting the generality of the regulations which may be made under subsection (1), such regulations may include any savings, transitional, incidental, supplemental, evidential and consequential provisions (whether involving the provisions of any principal legislation or provisions of any subsidiary legislation).

Section: 377 Heading: Rules by Commission Version Date: 01/04/2003


The Commission may, after consultation with the Financial Secretary, make rules which are not inconsistent with regulations made by the Chief Executive in Council under section 376, to-
(a) prescribe interests and short positions in shares comprised in the relevant share capital of a listed corporation, that are or are to be dealt with pursuant to the provisions of a securities borrowing and lending agreement, to be disregarded for the purposes of section 323 subject to such conditions as may be specified in the rules;
(b) prescribe circumstances of change in the nature of interests for the purposes of section 313(13);
(c) provide for exclusions, subject to such conditions as may be specified in the rules, from the requirement to give notification under any provision of this Part in respect of interests, or short positions, in shares comprised in the relevant share capital of a listed corporation that are or are to be dealt with pursuant to the provisions of a securities borrowing and lending agreement.

条： 366 条文标题： 原讼法庭就没有提供上市法团所要求资料而对股份等施加限制的权力 版本日期： 01/04/2003



第12分部─向股份等施加限制的命令

(1) 凡─
(a) 任何上市法团根据第329条向现时或过去拥有该法团有关股本中的股份权益的人发出通知，而该等股份是在香港登记册登记的；及
(b) 该人没有在该通知指明的时间内向该法团提供该通知所要求的资料，
则该法团可向原讼法庭申请一项命令，指示有关的股份须受本分部所订的限制所规限。
(2) 凡─
(a) 任何上市法团根据第329条向现时或过去拥有股本衍生工具的权益的人发出通知；及
(b) 该人没有在该通知指明的时间内向该法团提供该通知所要求的资料，
则该法团可向原讼法庭申请一项命令，指示有关的股本衍生工具须受本分部所订的限制规限。
(3) 即使提出申请的法团的章程大纲或章程细则载有任何权力，使该法团能对有关的股份或股本衍生工具施加相类的限制，原讼法庭仍可作出第(1)或(2)款(视属何情况而定)所指的命令。


条： 367 条文标题： 财政司司长在某人被裁定犯没有遵守具报规定的情况下对股份等施加限制的权力 版本日期： 01/04/2003



(1) 凡任何人被裁定犯第328或351条所订罪行，财政司司长可藉命令指示以下股份须受本分部所订的限制所规限，直至另有命令为止─
(a) 该项罪行所关乎的在香港登记册登记的股份；或
(b) (如该项罪行所关乎的股份属未发行股份)在一旦发行时须在香港登记册登记的该等股份。
(2) 在不损害第(1)款的原则下，凡任何人被裁定就某些股份犯第328或351条所订罪行，而该等股份是任何股本衍生工具的相关股份，则财政司司长可藉命令指示该等股本衍生工具须受本分部所订的限制所规限，直至另有命令为止。
(3) 即使某法团的章程大纲或章程细则载有任何权力，使该法团本身能对有关股份或股本衍生工具施加相类的限制，财政司司长仍可作出第(1)或(2)款(视属何情况而定)所指的命令。


条： 368 条文标题： 财政司司长向与调查有关的股份等施加限制的权力 版本日期： 01/04/2003



(1) 在与根据第356、357或358条进行的调查有关连的情况下，财政司司长如觉得难以查出关于任何股份(不论是已发行或未发行的)的有关事实，可藉命令指示─
(a) 在香港登记册登记的股份；或
(b) 在一旦发行时须在香港登记册登记的未发行股份，
须受本分部任何条文所订的限制规限，直至另有命令为止。
(2) 在与根据第356、357或358条进行的调查有关连的情况下，财政司司长如觉得难以查出关于任何股本衍生工具的有关事实，可藉命令指示该等股本衍生工具须受本分部任何条文所订的限制规限，直至另有命令为止。

： 369 条文标题： 发出施加限制的命令的后果 版本日期： 01/04/2003



(1) 凡有命令指示任何股份须受本分部所订的限制规限，则在所指示的期间内，以下作为均属无效─
(a) 转让该等股份；
(b) 如该等股份属未发行股份─
(i) 转让获发该等股份的权利；及
(ii) 发行该等股份；
(c) 取消该等股份或该等权利的有关证明书；及
(d) 将该等股份的登记转录在香港登记册以外的成员登记册内。
(2) 凡任何股份受第(1)款所订的限制规限，则任何以下协议均属无效(除非该协议是在根据第371(4)条作出命令后订立的售卖该等股份的协议)─
(a) 转让该等股份的协议；或
(b) (如该等股份属未发行股份)转让获发该等股份的权利的协议。
(3) 凡有命令指示任何股本衍生工具须受本分部所订的限制规限，则在所指示的期间内，以下作为均属无效─
(a) 转让或移转─
(i) 该等工具；或
(ii) 该等工具下的权利；
(b) 行使该等工具下的任何权利；及
(c) 将该等工具的登记转录在并非备存于香港的股本衍生工具持有人登记册内。
(4) 凡任何股本衍生工具正受第(3)款所订的限制规限，则以下协议属无效(除非该协议是在根据第371(4)条作出命令后订立的售卖该等工具的协议)─
(a) 任何转让或移转以下任何一项的协议─
(i) 该等工具；或
(ii) 该等工具下的权利；或
(b) 行使该等工具下的任何权利的协议。

条： 370 条文标题： 企图规避限制属犯罪 版本日期： 01/04/2003



(1) 任何人有以下行为，即属犯罪，一经定罪，可处第3级罚款及监禁6个月─
(a) 在他明知某些股份或股本衍生工具当其时正受本分部所订的限制所规限的情况下，行使或看来是行使作出以下处置的权利─
(i) 处置该等股份或股本衍生工具；或
(ii) 处置获发该等股份的权利或在该等股本衍生工具下的任何权利；或
(b) 他拥有任何他明知当其时正受本分部所订的限制所规限的股份或股本衍生工具的权益，或他有权凭该等股份而获发其他股份，或他有权凭该等工具而取得在其他股本衍生工具下的权利，而他订立任何根据第369(2)或(4)条属无效的协议。
(2) 如在违反本分部所订的限制的情况下，任何法团的股份─
(a) 被登记为已转让；
(b) 被发行；
(c) 被取消；或
(d) 的登记被转录在香港登记册以外的成员登记册内，
则该法团及其每名违责的高级人员均属犯罪，一经定罪，可各处第3级罚款及监禁6个月。
(3) 如在违反本分部所订的限制的情况下─
(a) 任何股本衍生工具或在该等工具下的任何权利，被登记为已转让或已移转；
(b) 在任何股本衍生工具下的权利被登记为已行使；或
(c) 将任何股本衍生工具的登记转录在并非备存于香港的股本衍生工具持有人登记册内，
则备存该登记册的法团及其每名违责的高级人员均属犯罪，一经定罪，可各处第3级罚款及监禁6个月。

条： 371 条文标题： 限制的放宽及解除 版本日期： 01/04/2003



(1) 凡有某项命令规定任何股份或股本衍生工具须受本分部所订的限制规限，可(在任何情况下)向原讼法庭或(如施加限制的命令是根据第367或368条作出的)财政司司长申请一项命令，指示该等股份或工具(视属何情况而定)不再如此受规限。
(2) 如施加限制的命令是由─
(a) 原讼法庭根据第366条或第(14)(a)款作出的，则第(1)款提述的申请可由感到受屈的人或有关法团提出；或
(b) 财政司司长根据第367或368条作出的，则第(1)款提述的申请可由感到受屈的人提出。
(3) 就根据第(1)款向原讼法庭提出的申请进行聆讯时，财政司司长有陈词及提出证据的权利。
(4) 除本条另有规定外，只有在以下情况下，原讼法庭或财政司司长才可作出命令，指示有关股份或股本衍生工具(视属何情况而定)不再受有关限制所规限─
(a) 原讼法庭或财政司司长(视属何情况而定)信纳─
(i) 所有与该等股份或工具的权益有关的事实已向有关法团或任何审查员(视属何情况而定)披露；及
(ii) 先前没有作出该项披露，未有导致任何人在不公平的情况下获取利益；或
(b) 该等股份或工具将会被售卖，且(在任何情况下)原讼法庭或(如施加限制的命令是根据第367或368条作出的)财政司司长是批准该项售卖的。
(5) 凡任何股份或股本衍生工具因某项命令以致受本分部所订的限制所规限，原讼法庭可应申请命令售卖该等股份或工具，但该项售卖须获原讼法庭批准，而原讼法庭亦可作出进一步的命令，使该等股份或工具不再受该等限制所规限。
(6) 根据第(5)款向原讼法庭提出的申请─
(a) 除在有关限制是由根据第366条或第(14)(a)款作出的法庭命令施加的情况下外，可由财政司司长提出；或
(b) 可由有关法团提出。
(7) 在就根据第(5)款提出的申请进行聆讯时，财政司司长有陈词及提出证据的权利。
(8) 原讼法庭如已根据第(5)款作出命令，可应申请就售卖该等股份或股本衍生工具作出它认为适当的进一步命令。
(9) 根据第(8)款向原讼法庭提出的申请，可由以下人士提出─
(a) 财政司司长(除非有关限制是由根据第366条或第(14)(a)款作出的法庭命令施加的)；
(b) 有关法团；
(c) 由该命令或依据该命令委任以进行售卖的人；或
(d) 任何拥有有关股份或股本衍生工具的权益的人。
(10) 在就根据第(8)款提出的申请进行聆讯时，财政司司长有陈词及提出证据的权利。
(11) 凡任何股本衍生工具因某项命令以致受本分部所订的限制所规限，原讼法庭可应申请命令按原讼法庭批准的方式及时间，行使该等工具下的权利，而原讼法庭亦可作出进一步的命令，使该等工具不再受该等限制所规限。
(12) 根据第(11)款提出的申请─
(a) 除在有关限制是由根据第366条或第(14)(a)款作出的法庭命令施加的情况下外，可由财政司司长提出；
(b) 可由有关法团提出；或
(c) 可由拥有有关股本衍生工具的权益的人提出。
(13) 在就根据第(11)款提出的申请进行聆讯时，财政司司长有陈词及提出证据的权利。
(14) 原讼法庭如根据第(11)款作出命令，饬令行使股本衍生工具下的要求交付股份的权利或要求另一人提取股份的权利，原讼法庭亦可作出进一步的命令，使在该权利行使时交付的股份在交付后─
(a) 即受本分部所订的限制所规限；或
(b) 即予售卖。
(15) 在本条中，“有关法团”(the corporation concerned)─
(a) 就受本分部所订的限制所规限的法团的股份而言，指该法团；或
(b) 就受本分部所订的限制所规限的，以某法团的股份为相关股份的股本衍生工具而言，指该法团。


条： 372 条文标题： 关于藉法庭命令售卖受限制的股份等的其他条文 版本日期： 01/04/2003



(1) 除第(2)款另有规定外，凡依据原讼法庭根据第371条作出的命令或在原讼法庭或财政司司长的批准下将任何股份或股本衍生工具售卖，则售卖所得收益在扣除售卖费用后，须缴存法院。
(2) 凡股本衍生工具下的权利依据在第371(11)条下作出的原讼法庭命令行使，而─
(a) 在该等工具交收后收到一笔款项，则售卖所得收益在扣除行使该权利所招致的费用后，须缴存法院；或
(b) 有关的股份依据在第371(14)(b)条下作出的原讼法庭命令售卖，则售卖所得收益在扣除售卖费用及行使该权利所招致的费用后，须缴存法院。
(3) 如售卖任何股份或股本衍生工具所得的收益已根据第(1)或(2)款缴存法院，任何在之前拥有该等股份或工具的权益的人可向原讼法庭申请，要求原讼法庭命令将该等收益的全部或部分支付给他。
(4) 就根据第(3)款提出的申请进行聆讯时，财政司司长有陈词及提出证据的权利。
(5) 原讼法庭在接获根据第(3)款提出的申请后─
(a) 如信纳─
(i) 在售卖有关股份或股本衍生工具时或(如属行使股本衍生工具下的权利的情况)在行使该权利时，除申请人外没有任何其他人拥有该等股份或工具的权益；及
(ii) 所有与申请人拥有的该等股份或工具的权益有关的事实，已向有关法团或任何审查员(视属何情况而定)披露，
则原讼法庭可作出命令，在不抵触第(6)款的条文下，将售卖该等股份或工具所得的一切收益连同任何利息，支付给申请人；
(b) 如信纳─
(i) 在售卖有关股份或股本衍生工具时或(如属行使股本衍生工具下的权利的情况)在行使该权利时，除申请人外，另一人亦拥有该等股份或工具的权益；及
(ii) 所有与申请人拥有的该等股份或工具的权益有关的事实，已向有关法团或任何审查员(视属何情况而定)披露，
则原讼法庭可作出命令，在不抵触第(6)款的条文下，按申请人拥有的该等股份或工具的权益的价值在该等股份或工具的总值中所占比例，将售卖该等股份或工具所得的收益连同任何利息，支付给申请人；或
(c) 可作出它认为适当的其他命令。
(6) 原讼法庭在根据第(5)款或第371(5)、(8)、(11)或(14)(b)条作出命令时，可进一步命令申请人的费用及(如属适当)财政司司长的费用由售卖所得收益拨付。



条： 373 条文标题： 成员对法团所犯罪行的法律责任 版本日期： 01/04/2003



第13分部─杂项条文

凡任何法团的事务由其成员管理，则第390(1)条适用于任何成员在其管理职能上的作为及违责，犹如他是该法团的董事一样。

条： 374 条文标题： 作出具报或送交报告的方法 版本日期： 01/04/2003


不论第400条有任何规定，任何有待或按规定须为施行本部而作出、交付、发出或送交的具报、要求、报告或其他文件(不论如何描述)，在以下情况下，须视为已妥为作出、交付、发出或送交─
(a) 如该具报是致予某法团的，则─
(i) 以专人送交该法团的任何高级人员；
(ii) 留在或邮寄往该法团的注册办事处或为人所知的最后的主要营业地点；
(iii) 藉传真传送往该法团的最后为人所知的传真号码；
(iv) 藉电子邮递传送往该法团的最后为人所知的电子邮件地址；或
(v) 以为施行本条而藉根据第397条订立的规则订明的其他方法作出；
(b) 如该具报是致予有关交易所公司的，则─
(i) 留在或邮寄往该公司的注册办事处；
(ii) 藉传真传送往该公司的传真号码；
(iii) 藉电子邮递传送往该公司的电子邮件地址；或
(iv) 以为施行本条而藉根据第397条订立的规则订明的其他方法作出；
(c) 如该具报是致予证监会的，则─
(i) 留在或邮寄往该会的注册办事处；
(ii) 藉传真传送往该会的传真号码；
(iii) 藉电子邮递传送往该会的电子邮件地址；或
(iv) 以为施行本条而藉根据第397条订立的规则订明的其他方法作出；
(d) 如该具报是致予金融管理专员的，则─
(i) 留在或邮寄往金融管理专员的注册办事处；
(ii) 藉传真传送往金融管理专员的传真号码；
(iii) 藉电子邮递传送往金融管理专员的电子邮件地址；或
(iv) 以为施行本条而藉根据第397条订立的规则订明的其他方法作出；或
(e) 如该具报是致予任何其他人的，则以第400条指明的方法中适用于有关情况的方法作出。


条： 375 条文标题： 登记册及索引的形式 版本日期： 01/04/2003



(1) 本部规定须由法团备存的任何登记册或索引，可藉在钉装簿册内作出记项或以任何其他方式记录有关事项而备存。
(2) 为施行第(1)款，法团可将有关事项以并非可阅读形式记录，但该等纪录须能以可阅读形式重现。
(3) 如本部规定须由法团备存的任何登记册或索引，是以将有关事项以并非可阅读形式记录的方式备存，则本部委予法团的容许查阅登记册或索引或其中任何部分的责任，或提交登记册或索引或其中任何部分的副本的责任，须当作为容许查阅以可阅读形式重现的该纪录或其有关部分并就此提交副本的责任。
(4) 凡任何上述登记册或索引并非藉在钉装簿册内作出记项而备存，而是以其他方式备存，则有关法团须采取足够的预防措施以防止揑改和方便发现任何揑改。
(5) 如有违责情况以致第(4)款不获遵守，则有关法团及其每名违责的高级人员均属犯罪，一经定罪，可各处第1级罚款，如属持续的罪行，则可就罪行持续期间的每一日，另各处罚款$200。

条： 376 条文标题： 行政长官会同行政会议订立规例 版本日期： 01/04/2003



(1) 行政长官会同行政会议可订立规例─
(a) 订明根据本部任何条文规定或准许藉规例订明的任何事情；
(b) 就根据本部任何条文须作出具报或发出通知的规定订定除外情况；
(c) 以更佳地实现本部的目标及目的。
(2) 在不局限根据第(1)款订立的规例的一般性的原则下，该等规例可包括任何保留、过渡、附带、补充及相应条文，以及关于证据的条文，而不论是涉及任何主体条例的条文或是涉及附属法例的条文。

条： 377 条文标题： 证监会订立的规则 版本日期： 01/04/2003



证监会可在谘询财政司司长后，订立不抵触行政长官会同行政会议根据第376条订立的规则，以─
(a) 订明任何依据或将依据证券借贷协议条文处理的上市法团有关股本中的股份的权益及淡仓，须在该等规则指明的条件规限下，为施行第323条而不予理会；
(b) 为施行第313(13)条而订明权益的性质的改变的情况；
(c) 订定在该等规则指明的条件的规限下，豁免本部任何条文就任何依据或将依据证券借贷协议条文处理的上市法团有关股本中的股份的权益及淡仓作出具报的规定。

Section: 378 Heading: Preservation of secrecy, etc. Version Date: 01/12/2006


PART XVI

MISCELLANEOUS

Division 1-Secrecy, conflict of interests, and immunity

(1) Except in the performance of a function under, or for the purpose of carrying into effect or doing anything required or authorized under, any of the relevant provisions, a specified person-
(a) shall preserve and aid in preserving secrecy with regard to any matter coming to his knowledge by virtue of his appointment under any of the relevant provisions, or in the performance of any function under or in carrying into effect any of the relevant provisions, or in the course of assisting any other person in the performance of any function under or in carrying into effect any of the relevant provisions;
(b) shall not communicate any such matter to any other person; and
(c) shall not suffer or permit any other person to have access to any record or document which is in his possession by virtue of the appointment, or the performance of any such function under or the carrying into effect of any such provisions, or the assistance to the other person in the performance of any such function under or in carrying into effect any such provisions.
(2) Nothing in subsection (1) applies to-
(a) the disclosure of information which has already been made available to the public;
(b) the disclosure of information with a view to the institution of, or otherwise for the purposes of, any criminal proceedings, or any investigation carried out under the laws of Hong Kong, in Hong Kong;
(c) the disclosure of information for the purpose of seeking advice from, or giving advice by, counsel or a solicitor or other professional adviser acting or proposing to act in a professional capacity in connection with any matter arising under any of the relevant provisions;
(d) the disclosure of information by a person in connection with any judicial or other proceedings to which the person is a party;
(e) the disclosure of information in accordance with an order of a court, or in accordance with a law or a requirement made under a law;
(ea) the disclosure of information to the Hong Kong Deposit Protection Board established by section 3 of the Deposit Protection Scheme Ordinance (Cap 581) for the purpose of enabling or assisting the Board to perform its functions under section 5(a), (d) and (e) of that Ordinance; (Added 7 of 2004 s. 55)
(f) the communication of any information or opinion to which section 381(1) applies (whether with or without reference to section 381(2))-
(i) to the Commission in the manner described in section 381(1);
(ii) where section 381(4) applies, to the Insurance Authority or the Monetary Authority (as the case may be) in the manner described in section 381(4).
(3) Notwithstanding subsection (1), the Commission may disclose information-
(a) in the form of a summary compiled from any information in the possession of the Commission, including information provided by persons under any of the relevant provisions, if the summary is so compiled as to prevent particulars relating to the business or identity, or the trading particulars, of any person from being ascertained from it;
(b) to a person who is a liquidator appointed under the Companies Ordinance (Cap 32);
(c) to the Market Misconduct Tribunal;
(d) to the Securities and Futures Appeals Tribunal;
(e) to the Monetary Authority, if-
(i) the information relates to-
(A) any business of a registered institution which constitutes a regulated activity for which the registered institution is registered; or
(B) any business of an associated entity that is an authorized financial institution, which is that of receiving or holding client assets of the intermediary of which the associated entity is an associated entity; or
(ii) in the opinion of the Commission the condition specified in subsection (5) is satisfied;
(f) if in the opinion of the Commission the condition specified in subsection (5) is satisfied, to-
(i) the Chief Executive;
(ii) the Financial Secretary;
(iii) the Secretary for Justice;
(iv) (Repealed L.N. 106 of 2002);
(v) the Insurance Authority;
(vi) the Registrar of Companies;
(vii) the Official Receiver;
(viii) the Mandatory Provident Fund Schemes Authority;
(ix) the Privacy Commissioner for Personal Data;
(x) the Ombudsman;
(xi) a public officer authorized by the Financial Secretary under subsection (12);
(xia) the Financial Reporting Council established by section 6(1) of the Financial Reporting Council Ordinance (Cap 588); (Added 18 of 2006 s. 86)
(xii) an inspector appointed by the Financial Secretary to investigate the affairs of a corporation;
(xiii) a recognized exchange company;
(xiv) a recognized clearing house;
(xv) a recognized exchange controller;
(xvi) a recognized investor compensation company;
(xvii) a person authorized to provide authorized automated trading services under section 95(2);
(g) if in the opinion of the Commission the condition specified in subsection (5) is satisfied-
(i) to an authority or regulatory organization outside Hong Kong which, or to a companies inspector outside Hong Kong who, in the opinion of the Commission satisfies the requirements referred to in subsection (6)(a) and (b);
(ii) to-
(A) the Hong Kong Institute of Certified Public Accountants; (Amended 23 of 2004 s. 56)
(B) any other body prescribed by rules made under section 397 for the purposes of this subparagraph,
with a view to its taking of, or otherwise for the purposes of, any disciplinary action against any of its members;
(h) to a person who is or was an auditor appointed under any provision of this Ordinance, for the purpose of enabling or assisting the Commission to perform its functions under any of the relevant provisions;
(i) where the information is obtained by an investigator under section 183, to-
(i) the Financial Secretary;
(ii) the Secretary for Justice;
(iii) the Commissioner of Police;
(iv) the Commissioner of the Independent Commission Against Corruption;
(v) the Market Misconduct Tribunal;
(vi) the Securities and Futures Appeals Tribunal;
(j) for the purpose of, or otherwise in connection with, an audit required by section 16;
(k) with the consent of the person from whom the information was obtained or received and, if the information relates to a different person, also with the consent of the person to whom the information relates.
(4) Notwithstanding subsection (1), a person who is or was an auditor appointed in relation to a licensed corporation or an associated entity of a licensed corporation under section 159 or 160, and a person who is or was an employee or agent of such auditor, may disclose information obtained or received by him in the course of performing his duties as such auditor or as an employee or agent of such auditor (as the case may be)-
(a) for the purposes of any judicial or other proceedings arising out of the performance of his duties as such auditor or as an employee or agent of such auditor (as the case may be);
(b) in the case of a person who is or was an employee or agent of an auditor, to the auditor.
(5) The condition referred to in subsection (3)(e), (f) and (g) is that-
(a) it is desirable or expedient that the information should be disclosed pursuant to subsection (3)(e), (f) or (g) (as the case may be) in the interest of the investing public or in the public interest; or
(b) the disclosure will enable or assist the recipient of the information to perform its or his functions and it is not contrary to the interest of the investing public or to the public interest that the information should be so disclosed.
(6) Where the Commission is satisfied, for the purposes of subsection (3)(g)(i), that an authority, regulatory organization or companies inspector outside Hong Kong-
(a) performs any function similar to a function of the Commission or the Registrar of Companies, or regulates, supervises or investigates banking, insurance or other financial services or the affairs of corporations; and
(b) is subject to adequate secrecy provisions,
the Commission shall as soon as reasonably practicable thereafter cause the name of the authority, regulatory organization or companies inspector (as the case may be) to be published in the Gazette.
(7) Where information is disclosed pursuant to subsection (1), or in any of the circumstances described in subsection (2), (3) or (4) (other than subsections (2)(a), (3)(a), (g)(i) and (k) and (4)(b))-
(a) the person to whom that information is so disclosed; or
(b) any other person obtaining or receiving the information, whether directly or indirectly, from the person referred to in paragraph (a),
shall not disclose the information, or any part thereof, to any other person, unless-
(i) the Commission consents to the disclosure;
(ii) the information or the part thereof (as the case may be) has already been made available to the public;
(iii) the disclosure is for the purpose of seeking advice from, or giving advice by, counsel or a solicitor or other professional adviser acting or proposing to act in a professional capacity in connection with any matter arising under any of the relevant provisions;
(iv) the disclosure is in connection with any judicial or other proceedings to which the person or the other person referred to in paragraph (a) or (b) (as the case may be) is a party; or
(v) the disclosure is in accordance with an order of a court, or in accordance with a law or a requirement made under a law.
(8) Where information is disclosed to an auditor in the circumstances described in subsection (4)(b)-
(a) the auditor; or
(b) any other person obtaining or receiving the information, whether directly or indirectly, from the auditor,
shall not disclose the information, or any part thereof, to any other person, unless-
(i) in the case of the auditor, the disclosure is for the purpose described in subsection (4)(a);
(ii) the Commission consents to the disclosure;
(iii) the information or the part thereof (as the case may be) has already been made available to the public;
(iv) the disclosure is for the purpose of seeking advice from, or giving advice by, counsel or a solicitor or other professional adviser acting or proposing to act in a professional capacity in connection with any matter arising under any of the relevant provisions;
(v) the disclosure is in connection with any judicial or other proceedings to which the auditor or the other person referred to in paragraph (a) or (b) (as the case may be) is a party; or
(vi) the disclosure is in accordance with an order of a court, or in accordance with a law or a requirement made under a law.
(9) The Commission, in disclosing any information in any of the circumstances described in subsection (3) or in granting any consent pursuant to subsection (7)(i) or (8)(ii), may impose such conditions as it considers appropriate.
(10) A person who contravenes subsection (1) commits an offence and is liable-
(a) on conviction on indictment to a fine of $1000000 and to imprisonment for 2 years; or
(b) on summary conviction to a fine at level 6 and to imprisonment for 6 months.
(11) Where a person discloses any information in contravention of subsection (7) or (8) and, at the time of the disclosure-
(a) in the case of a contravention of subsection (7), he-
(i) knew or ought reasonably to have known that the information was previously disclosed to him or any other person (as the case may be) pursuant to subsection (1), or in any of the circumstances described in subsection (2), (3) or (4) (other than subsections (2)(a), (3)(a), (g)(i) and (k) and (4)(b)); and
(ii) had no reasonable grounds to believe that subsection (7)(i), (ii), (iii), (iv) or (v) applies to the disclosure of the information by him; or
(b) in the case of a contravention of subsection (8), he-
(i) knew or ought reasonably to have known that the information was previously disclosed to him or an auditor (as the case may be) in the circumstances described in subsection (4)(b); and
(ii) had no reasonable grounds to believe that subsection (8)(i), (ii), (iii), (iv), (v) or (vi) applies to the disclosure of the information by him,
he commits an offence and is liable-
(i) on conviction on indictment to a fine of $1000000 and to imprisonment for 2 years; or
(ii) on summary conviction to a fine at level 6 and to imprisonment for 6 months.
(12) The Financial Secretary may authorize any public officer as a person to whom information may be disclosed under subsection (3)(f)(xi).
(13) Any matter published under subsection (6) is not subsidiary legislation.
(14) For the avoidance of doubt, it is hereby declared that subsection (1) does not preclude the disclosure of information under a reprimand under section 194(1)(iii) or 196(1)(ii).
(15) In this section-
"companies inspector" (公司审查员), in relation to a place outside Hong Kong, means a person whose functions under the laws of that place include the investigation of the affairs of a corporation carrying on business in that place;
"specified person" (指明人士) means-
(a) the Commission;
(b) any person who is or was a member, an employee, or a consultant, agent or adviser, of the Commission; or
(c) any person who is or was-
(i) a person appointed under any of the relevant provisions;
(ii) a person performing any function under or carrying into effect any of the relevant provisions; or
(iii) a person assisting any other person in the performance of any function under or in carrying into effect any of the relevant provisions.

Section: 379 Heading: Avoidance of conflict of interests Version Date: 01/04/2003


(1) Subject to subsection (2), any member of the Commission or any person performing any function under any of the relevant provisions shall not directly or indirectly effect or cause to be effected, on his own account or for the benefit of any other person, a transaction regarding any securities, futures contract, leveraged foreign exchange contract, or an interest in any securities, futures contract, leveraged foreign exchange contract or collective investment scheme-
(a) which transaction he knows is or is connected with a transaction or a person that is the subject of any investigation or proceedings by the Commission under any of the relevant provisions or the subject of other proceedings under any provision of this Ordinance; or
(b) which transaction he knows is otherwise being considered by the Commission.
(2) Subsection (1) does not apply to any transaction which a holder of securities effects or causes to be effected by reference to any of his rights as such holder-
(a) to exchange the securities or convert them to another form of securities;
(b) to participate in a scheme of arrangement sanctioned by the Court of First Instance under the Companies Ordinance (Cap 32);
(c) to subscribe for other securities or dispose of a right to subscribe for other securities;
(d) to charge or pledge the securities to secure the repayment of money;
(e) to realize the securities for the purpose of repaying money secured under paragraph (d); or
(f) to realize the securities in the course of performing a duty imposed by law.
(3) Any member of the Commission or any person performing any function under any of the relevant provisions shall forthwith inform the Commission if, in the course of performing any function under any such provisions, he is required to consider any matter relating to-
(a) any securities, futures contract, leveraged foreign exchange contract, regulated investment agreement, or an interest in any securities, futures contract, leveraged foreign exchange contract, collective investment scheme or regulated investment agreement-
(i) in which he has an interest;
(ii) in which a corporation, in the shares of which he has an interest, has an interest; or
(iii) which-
(A) in the case of securities, is of or issued by the same issuer, and of the same class, as those in which he has an interest; or
(B) in the case of a futures contract, is interests, rights or property based upon securities of or issued by the same issuer, and of the same class, as those in which he has an interest; or
(b) a person-
(i) by whom he is or was employed;
(ii) of whom he is or was a client;
(iii) who is or was his associate; or
(iv) whom he knows is or was a client of a person with whom he is or was employed or who is or was his associate.
(4) A person who, without reasonable excuse, contravenes subsection (1) or (3) commits an offence and is liable-
(a) on conviction on indictment to a fine of $1000000 and to imprisonment for 2 years; or
(b) on summary conviction to a fine at level 6 and to imprisonment for 6 months.


Section: 380 Heading: Immunity Version Date: 01/04/2003


(1) A person shall not incur any civil liability, whether arising in contract, tort, defamation, equity or otherwise, in respect of any act done or any omission made by reason only of-
(a) his performance or purported performance in good faith of any function (including that under each of the paragraphs of section 5(1)) under any of the relevant provisions; or
(b) his furtherance or purported furtherance in good faith of any regulatory objective, or performance or purported performance in good faith of any function, pursuant to or consequent upon any written direction given by the Chief Executive under section 11.
(2) Nothing in subsection (1) applies to a person appointed as an auditor under section 153.
(3) A person who complies with a requirement made under any provision of this Ordinance shall not incur any civil liability, whether arising in contract, tort, defamation, equity or otherwise, to any person by reason only of that compliance.
(4) Subject to subsection (5), nothing in this Ordinance affects any claims, rights or entitlements which would, apart from this Ordinance, arise on the ground of legal professional privilege.
(5) Nothing in subsection (4) affects any requirement under this Ordinance to disclose the name and address of a client of a legal practitioner (whether or not the legal practitioner is qualified in Hong Kong to practise as counsel or to act as a solicitor).

Section: 381 Heading: Immunity in respect of communication with Commission by auditors of listed corporations, etc. Version Date: 01/04/2003


(1) Without prejudice to section 380, a person who is or was an auditor of a corporation which is listed, or of any associated corporation of the corporation, shall not incur any civil liability, whether arising in contract, tort, defamation, equity or otherwise, by reason only of his communicating in good faith to the Commission any information or opinion on a matter of which he becomes or became aware in his capacity as such auditor, being a matter which in his opinion suggests-
(a) that at any time since the formation of the corporation the business of the corporation has been conducted-
(i) with intent to defraud its creditors, or the creditors of any other person;
(ii) for any fraudulent or unlawful purpose; or
(iii) in a manner oppressive to its members or any part of its members;
(b) that the corporation was formed for any fraudulent or unlawful purpose;
(c) that persons concerned in the process by which the corporation became listed (including that for making the securities of the corporation available to the public in the course of such process) have engaged, in relation to such process, in defalcation, fraud, misfeasance or other misconduct;
(d) that at any time since the formation of the corporation persons involved in the management of the affairs of the corporation have engaged, in relation to such management, in defalcation, fraud, misfeasance or other misconduct towards it or its members or any part of its members; or
(e) that at any time since the formation of the corporation members of the corporation or any part of its members have not been given all the information with respect to its affairs that they might reasonably expect.
(2) In addition to applying to a person who is or was an auditor of a corporation which is listed, or of any associated corporation of the corporation, subsection (1) also applies to-
(a) a person who is or was an auditor of a corporation which was formerly listed, or of any associated corporation of that corporation, in which case a reference to matter in that subsection shall be construed on the basis that-
(i) it includes any matter occurring at any time whether before or after the corporation first referred to in this paragraph ceased to remain listed;
(ii) the circumstances required to be suggested by the matter under paragraph (a), (b), (c), (d) or (e) of that subsection relate, instead of to the corporation referred to in such paragraph, to the corporation first referred to in this paragraph; and
(iii) the circumstances required to be suggested by the matter under paragraph (a), (d) or (e) of that subsection occurred at any time since the formation of the corporation but before the corporation ceased to remain listed; and
(b) a person who is or was an auditor of a corporation which was formerly an associated corporation of a corporation which is listed, in which case a reference to matter in that subsection shall be construed on the basis that-
(i) it includes any matter occurring at any time whether before or after the corporation first referred to in this paragraph ceased to remain an associated corporation of the corporation which is listed; and
(ii) the circumstances required to be suggested by the matter under paragraph (a), (b), (c), (d) or (e) of that subsection relate, instead of to the corporation referred to in such paragraph, to the corporation of which the corporation first referred to in this paragraph was formerly an associated corporation.
(3) The application of subsection (1) to any person (whether with or without reference to subsection (2)) is not affected by the fact that the person has, before communicating in the manner described in subsection (1) any information or opinion to which subsection (1) applies (whether with or without reference to subsection (2)), previously communicated such information or opinion to any other person.
(4) Without prejudice to subsection (1), where a person communicates in the manner described in that subsection any information or opinion to which that subsection applies (whether with or without reference to subsection (2)), he shall at the same time communicate the information or opinion to-
(a) where the corporation of which he is or was an auditor is or was an insurer authorized under the Insurance Companies Ordinance (Cap 41), the Insurance Authority; or
(b) where the corporation of which he is or was an auditor is or was an authorized financial institution, the Monetary Authority.
(5) In this section-
"associated corporation" (相联法团), in relation to a corporation, means-
(a) a subsidiary of that corporation;
(b) a corporation in which that corporation has an interest (whether held by that corporation directly or indirectly through any other corporation or corporations), which is properly accounted for by that corporation in its accounts using the method generally known as equity accounting; or
(c) a corporation a substantial shareholder of which is also a substantial shareholder of that corporation;
"auditor" (核数师), in relation to a corporation, means-
(a) a person appointed to be an auditor of the corporation for the purposes of any Ordinance, or otherwise for the purposes of auditing the accounts of the corporation (irrespective of whether such person is qualified for the appointment under the Professional Accountants Ordinance (Cap 50) or is otherwise qualified for the appointment); or
(b) a person appointed to be an auditor of the corporation for the purposes of any enactment of a place outside Hong Kong which imposes on such person responsibilities comparable to those imposed on an auditor by the Companies Ordinance (Cap 32).


Section: 382 Heading: Obstruction Version Date: 01/04/2003

条： 378 条文标题： 保密等 版本日期： 01/12/2006



第XVI部

杂项条文

第1分部─保密、利益冲突及
豁免承担法律责任

(1) 任何指明人士除非是执行任何有关条文授予的职能，或是为施行任何有关条文而执行其职能，或是为作出根据任何有关条文规定或授权的事情而执行其职能，否则该人士─
(a) 须将他凭借任何有关条文获委任而获悉，或在执行任何有关条文授予的职能或施行任何有关条文时获悉，或在协助任何其他人执行任何有关条文授予的职能或施行任何有关条文过程中获悉的事宜保密，并协助将该等事宜保密；
(b) 不得将该等事宜传达予任何其他人；及
(c) 不得容受或准许任何其他人有途径接触由他管有的任何纪录或文件，而该等纪录或文件是他凭借该项委任，或凭借执行或协助该其他人执行任何该等条文授予的职能，或凭借施行或协助该其他人施行任何该等条文而得以管有的。
(2) 第(1)款不适用于─
(a) 披露公众已可得到的资料；
(b) 为准备在香港提起任何刑事法律程序或在其他情况下为该等程序的目的，或为准备在香港根据香港法律进行任何调查或在其他情况下为该等调查的目的，而披露资料；
(c) 为向以专业身分行事或拟以专业身分行事的大律师、律师或其他专业顾问就根据任何有关条文引起的任何事宜征询意见而披露资料，或由以专业身分或拟以专业身分行事的大律师、律师或其他专业顾问为就根据任何有关条文引起的任何事宜给予意见而披露资料；
(d) 在与某人作为其中一方的司法或其他法律程序有关连的情况下，由该人披露资料；
(e) 按照法庭命令或按照法律或根据法律作出的要求而披露资料；
(ea) 为使《存款保障计划条例》(第581章)第3条所设立的香港存款保障委员会或协助该委员会根据该条例第5(a)、(d)及(e)条执行其职能，而向该委员会披露资料； (由2004年第7号第55条增补)
(f) 以下述方式向下述的人或机构传达第381(1)条适用的资料或意见(不论是否参照第381(2)条而适用)─
(i) 以第381(1)条描述的方式向证监会传达；
(ii) 在第381(4)条适用的情况下，以该条描述的方式向保险业监督或金融管理专员(视属何情况而定)传达。
(3) 不论第(1)款有任何规定，证监会可─
(a) 以撮要形式披露资料，而该撮要是以证监会管有的资料编成，包括某些人根据任何有关条文提供的资料，而撮要的编纂手法使人无法从该撮要中确定与任何人的业务或身分或其交易有关的详情；
(b) 向根据《公司条例》(第32章)获委任为清盘人的人披露资料；
(c) 向市场失当行为审裁处披露资料；
(d) 向上诉审裁处披露资料；
(e) 在以下情况下，向金融管理专员披露资料─
(i) 该资料涉及─
(A) (就注册机构而言)构成该机构获注册进行的受规管活动的业务；或
(B) (就中介人的而本身属认可财务机构的有联系实体而言)该实体收取或持有该中介人的客户资产的业务；或
(ii) 证监会认为第(5)款指明的条件已获符合；
(f) 在证监会认为第(5)款指明的条件已获符合的情况下，向以下的人或机构披露资料─
(i) 行政长官；
(ii) 财政司司长；
(iii) 律政司司长；
(iv) (由2002年第106号法律公告废除)；
(v) 保险业监督；
(vi) 公司注册处处长；
(vii) 破产管理署署长；
(viii) 积金局；
(ix) 私隐专员；
(x) 申诉专员；
(xi) 财政司司长根据第(12)款授权的公职人员；
(xia) 由《财务汇报局条例》(第588章)第6(1)条设立的财务汇报局； (由2006年第18号第86条增补)
(xii) 获财政司司长委任以调查法团事务的审查员；
(xiii) 认可交易所；
(xiv) 认可结算所；
(xv) 认可控制人；
(xvi) 认可投资者赔偿公司；
(xvii) 根据第95(2)条获认可提供自动化交易服务的人；
(g) 在证监会认为第(5)款指明的条件已获符合的情况下─
(i) 向香港以外地方且是该会认为符合第(6)(a)及(b)款提述的规定的主管当局、规管机构或公司审查员披露资料；
(ii) 向─
(A) 香港会计师公会；
(B) 为施行本节而藉根据第397条订立的规则订明的任何其他团体，
披露资料，以期该会或该团体针对其任何成员采取纪律行动，或在其他情况下为该会或该团体针对其任何成员采取纪律行动的目的，而向该会或该团体披露资料；
(h) 为使证监会能够执行任何有关条文授予的职能，或为协助证监会执行该等职能，而向现时或曾经根据本条例任何条文获委任的核数师披露资料；
(i) 将调查员根据第183条取得的资料向以下的人或机构披露─
(i) 财政司司长；
(ii) 律政司司长；
(iii) 警务处处长；
(iv) 廉政专员；
(v) 市场失当行为审裁处；
(vi) 上诉审裁处；
(j) 为进行第16条规定的审计工作或为与该审计工作有关连的其他目的而披露资料；
(k) (如证监会从某人取得或接获任何资料)在该人同意下披露资料，如该资料与另一人有关，则证监会亦可在该人及该另一人均同意的情况下披露该资料。
(4) 不论第(1)款有任何规定，现时或曾经根据第159或160条就某持牌法团或其有联系实体而获委任的核数师，以及该等核数师的现任或前任雇员或代理人，可在以下情况下或向以下的人披露他在执行上述核数师、雇员或代理人(视属何情况而定)的职责的过程中取得或接获的任何资料─
(a) 为因执行上述核数师、雇员或代理人(视属何情况而定)的职责而产生的任何司法或其他法律程序的目的而披露该等资料；
(b) (就上述核数师的现任或前任雇员或代理人而言)向该核数师披露该等资料。
(5) 第(3)(e)、(f)及(g)款提述的条件为─
(a) 就维护投资大众的利益或公众利益而言，依据第(3)(e)、(f)或(g)款(视属何情况而定)披露资料是可取或合宜的；或
(b) 披露资料会使该等资料的收受者能够执行其职能或会协助该收受者执行其职能，而披露资料并不违反投资大众的利益或公众利益。
(6) 就第(3)(g)(i)款而言，凡证监会信纳在香港以外地方的某主管当局、规管机构或公司审查员─
(a) 执行任何与证监会或公司注册处处长的职能相似的职能，或规管、监管或调查银行服务、保险服务或其他金融服务，或法团事务；及
(b) 已受足够保密条文所规限，
则证监会在如此信纳后须在合理地切实可行的范围内，尽快安排在宪报发表该当局、机构或审查员(视属何情况而定)的名称或姓名。
(7) 凡任何资料已依据第(1)款或已在第(2)、(3)或(4)款描述的任何情况(第(2)(a)、(3)(a)、(g)(i)及(k)及(4)(b)款所述情况除外)下向某人披露，则─
(a) 该人；或
(b) 直接或间接从该人取得或接获该等资料的其他人，
不得将该等资料或其中任何部分向他人披露，除非─
(i) 证监会同意该项披露；
(ii) 公众已可得到该等资料或该部分资料(视属何情况而定)；
(iii) 该项披露是为向以专业身分行事或拟以专业身分行事的大律师、律师或其他专业顾问就根据任何有关条文引起的任何事宜征询意见而作出的，或是由以专业身分或拟以专业身分行事的大律师、律师或其他专业顾问为就根据任何有关条文引起的任何事宜给予意见而作出的；
(iv) 该项披露是在与(a)或(b)段提述的人或其他人(视属何情况而定)作为其中一方的司法或其他法律程序有关连的情况下作出的；或
(v) 该项披露是按照法庭命令或按照法律或根据法律作出的要求而作出的。
(8) 凡任何资料在第(4)(b)款描述的情况下向某核数师披露，则─
(a) 该核数师；或
(b) 直接或间接从该核数师取得或接获该等资料的其他人，
不得将该等资料或其中任何部分向他人披露，除非─
(i) (就该核数师而言)该项披露是为第(4)(a)款描述的目的而作出的；
(ii) 证监会同意该项披露；
(iii) 公众已可得到该等资料或该部分资料(视属何情况而定)；
(iv) 该项披露是为向以专业身分行事或拟以专业身分行事的大律师、律师或其他专业顾问就根据任何有关条文引起的任何事宜征询意见而作出的，或是由以专业身分或拟以专业身分行事的大律师、律师或其他专业顾问为就根据任何有关条文引起的任何事宜给予意见而作出的；
(v) 该项披露是在与(a)或(b)段提述的核数师或其他人(视属何情况而定)作为其中一方的司法或其他法律程序有关连的情况下作出的；或
(vi) 该项披露是按照法庭命令或按照法律或根据法律作出的要求而作出的。
(9) 证监会在第(3)款描述的任何情况下披露任何资料时，或在依据第(7)(i)或(8)(ii)款批给同意时，可施加该会认为适当的条件。
(10) 任何人违反第(1)款，即属犯罪─
(a) 一经循公诉程序定罪，可处罚款$1000000及监禁2年；或
(b) 一经循简易程序定罪，可处第6级罚款及监禁6个月。
(11) 如任何人在违反第(7)或(8)款的情况下披露任何资料，而在披露该资料的时候─
(a) (就违反第(7)款的情况而言)他─
(i) 知道或理应知道该资料已依据第(1)款或在第(2)、(3)或(4)款描述的任何情况(第(2)(a)、(3)(a)、(g)(i)及(k)及(4)(b)款所述情况除外)下向他或其他人(视属何情况而定)披露；及
(ii) 无合理理由相信第(7)(i)、(ii)、(iii)、(iv)或(v)款适用于他作出的该项披露；或
(b) (就违反第(8)款的情况而言)他─
(i) 知道或理应知道该资料已在第(4)(b)款描述的情况下向他或某核数师(视属何情况而定)披露；及
(ii) 无合理理由相信第(8)(i)、(ii)、(iii)、(iv)、(v)或(vi)款适用于他作出的该项披露，
即属犯罪─
(i) 一经循公诉程序定罪，可处罚款$1000000及监禁2年；或
(ii) 一经循简易程序定罪，可处第6级罚款及监禁6个月。
(12) 财政司司长可授权任何公职人员为证监会可根据第(3)(f)(xi)款披露资料的对象。
(13) 根据第(6)款发表的事项不是附属法例。
(14) 为免生疑问，现宣布第(1)款并不禁止按根据第194(1)(iii)或196(1)(ii)条作出的谴责披露资料。
(15) 在本条中─
“公司审查员”(companies inspector) 就香港以外任何地方而言，指根据该地方的法律，所具有的职能及职责包括调查在该地方经营业务的法团的事务的人；
“指明人士”(specified person) 指─
(a) 证监会；
(b) 现时或曾经是证监会成员、雇员、顾问或代理人的人；或
(c) 现时或曾经─
(i) 根据任何有关条文获委任的人；
(ii) 执行任何有关条文授予的职能或施行任何有关条文的人；或
(iii) 协助他人执行任何有关条文授予的职能或施行任何有关条文的人。




条： 379 条文标题： 避免利益冲突 版本日期： 01/04/2003



(1) 除第(2)款另有规定外，证监会成员或任何执行任何有关条文授予的职能的人，不得在以下情况下为其本人或为他人的利益而直接或间接达成或安排达成关于任何证券、期货合约、杠杆式外汇交易合约，或关于任何证券、期货合约、杠杆式外汇交易合约或集体投资计划的权益的交易─
(a) 他知道该宗交易是证监会根据任何有关条文进行的调查或程序的对象，或是与该等调查或程序所针对的交易或人有关连，或是根据本条例任何条文进行的其他程序的对象，或是与该等其他程序所针对的交易或人有关连；或
(b) 他知道证监会在其他情况下正在考虑该宗交易。
(2) 第(1)款不适用于证券持有人以其持有人身分凭借作出以下事情的权利而达成或安排达成的任何交易─
(a) 交换该等证券或将之转换为另一形式的证券；
(b) 参与原讼法庭根据《公司条例》(第32章)认许的债务偿还安排；
(c) 认购其他证券，或处置认购其他证券的权利；
(d) 将该等证券作为押记或质押，以保证款项的偿还；
(e) 将该等证券变现，以偿还根据(d)段保证的款项；或
(f) 在履行法律委予的责任的过程中，将该等证券变现。
(3) 证监会成员或任何执行任何有关条文授予的职能的人，如在执行任何有关条文授予的职能的过程中须考虑符合以下说明的任何事宜，则他须立即通知证监会─
(a) 关乎任何证券、期货合约、杠杆式外汇交易合约、受规管投资协议，或关乎任何证券、期货合约、杠杆式外汇交易合约、集体投资计划或受规管投资协议的权益，而─
(i) 他拥有上述项目的权益；
(ii) 他拥有某法团的股份的权益，而该法团拥有上述项目的权益；或
(iii) (A) 就证券而言，该等证券与他拥有权益的证券属同一类别，并且是属于同一发行人或由同一发行人发行的；或
(B) 就期货合约而言，该等合约是以某些证券为基础的权益、权利或财产，而该等证券与他拥有权益的证券属同一类别，并且是属于同一发行人或由同一发行人发行的；或
(b) 关乎某人，而─
(i) 他现时或曾经受雇于该人；
(ii) 他是或曾是该人的客户；
(iii) 该人是或曾是他的有联系者；或
(iv) 他知道该人是或曾是另一人的客户，而该另一人现时或曾经雇用他，或是或曾是他的有联系者。
(4) 任何人无合理辩解而违反第(1)或(3)款，即属犯罪─
(a) 一经循公诉程序定罪，可处罚款$1000000及监禁2年；或
(b) 一经循简易程序定罪，可处第6级罚款及监禁6个月。




条： 380 条文标题： 豁免承担法律责任 版本日期： 01/04/2003



(1) 任何人不得仅因以下理由而就任何作为或不作为招致任何民事法律责任(不论是在合约法、侵权法、诽谤法、衡平法或是在其他法律下产生的民事法律责任)─
(a) 真诚地执行或其本意是真诚地执行任何有关条文授予的职能(包括第5(1)条各段授予的职能)；或
(b) 依据行政长官根据第11条发出的任何书面指示或因应该项指示，而真诚地达致或其本意是真诚地达致某规管目标，或真诚地执行或其本意是真诚地执行某项职能。
(2) 第(1)款不适用于根据第153条委任的核数师。
(3) 遵从根据本条例任何条文作出的要求的人，不得仅因该项遵从而招致对任何人负有任何民事法律责任(不论是在合约法、侵权法、诽谤法、衡平法或是在其他法律下产生的民事法律责任)。
(4) 除第(5)款另有规定外，本条例不影响除本条例外可基于法律专业保密权的理由而产生的任何声称、权利或享有权。
(5) 第(4)款不影响根据本条例要求披露法律执业者(不论该法律执业者是否在香港取得资格以大律师身分执业或以律师身分行事)的客户的姓名或名称及地址。


条： 381 条文标题： 就上市法团的核数师等与证监会之间的通讯豁免承担法律责任 版本日期： 01/04/2003



(1) 在不损害第380条的原则下，现时或曾经是一间现时是上市法团的法团的核数师或该法团的相联法团的核数师的人，不得仅因他向证监会真诚地传达任何关于他以该核数师身分察觉并认为显示以下情况的事宜的资料或意见，而招致任何民事法律责任(不论是在合约法、侵权法、诽谤法、衡平法或是在其他法律下产生的民事法律责任)─
(a) 在该法团组成之后，该法团的业务曾于任何时间在以下情况下经营─
(i) 用意在诈骗其债权人或其他人的债权人；
(ii) 是为欺诈性或非法目的而经营的；或
(iii) 是以欺压该法团的成员或任何部分成员的方式而经营的；
(b) 该法团是为欺诈性或非法目的而组成的；
(c) 与该法团上市过程(包括在该过程中向公众提供该法团的证券的过程)有关的人，曾经在与该过程有关的情况下作出亏空、欺诈、不当行为或其他失当行为；
(d) 在该法团组成之后，与该法团事务的管理有关的人，曾于任何时间在与该等事务的管理有关的情况下对该法团或其成员或任何部分成员作出亏空、欺诈、不当行为或其他失当行为；或
(e) 在该法团组成之后，该法团的成员或任何部分成员曾于任何时间未获提供他们可合理期望获得的关于该法团事务的所有资料。
(2) 第(1)款除适用于现时或曾经是一间现时是上市法团的法团的核数师或该法团的相联法团的核数师的人外，亦适用于以下的人─
(a) 该人现时或曾经是一间曾经是上市法团的法团(“有关法团”)的核数师，或是其相联法团的核数师，而在此情况下，该款提述“事宜”之处，须基于以下两点予以解释─
(i) 该事宜包括在有关法团不再是上市法团之前或之后发生的任何事宜；
(ii) 根据该款(a)、(b)、(c)、(d)或(e)段该事宜须显示的情况，是与有关法团有关，而并非与该段提述的法团有关；及
(iii) 根据该款(a)、(d)或(e)段该事宜须显示的情况，在有关法团组成之后但在不再是上市法团之前任何时间发生；及
(b) 该人现时或曾经是一间法团(“有关法团”)的核数师，而有关法团曾经是某现时是上市法团的法团(“该上市法团”)的相联法团，在此情况下，该款提述“事宜”之处，须基于以下两点予以解释─
(i) 该事宜包括在有关法团不再是该上市法团的相联法团之前或之后发生的任何事宜；及
(ii) 根据该款(a)、(b)、(c)、(d)或(e)段该事宜须显示的情况，是与该上市法团有关，而并非与该段提述的法团有关。
(3) 不论第(1)款是否参照第(2)款而适用于某人，他在以第(1)款提述的方式传达第(1)款适用(不论是否参照第(2)款而适用)的任何资料或意见前曾将该等资料或意见传达予他人，并不影响第(1)款适用于他。
(4) 在不损害第(1)款的原则下，凡担任或曾任某法团的核数师的人，以该款描述的方式，传达该款适用(不论是否参照第(2)款而适用)的任何资料或意见─
(a) 如该法团是或曾是根据《保险公司条例》(第41章)获授权的保险人，则他须同时将该等资料或意见传达予保险业监督；或
(b) 如该法团是或曾是认可财务机构，则他须同时将该等资料或意见传达予金融管理专员。
(5) 在本条中─
“相联法团”(associated corporation) 就某法团而言，指─
(a) 该法团的附属公司；
(b) 该法团拥有权益的法团(不论该权益是直接持有或透过一个或多于一个其他法团间接持有)，而该权益已由该法团采用一般称为权益会计的方法在其帐目内妥为记帐；或
(c) 由该法团的大股东担任大股东的其他法团；
“核数师”(auditor) 就某法团而言，指─
(a) 为任何条例的目的而委任为该法团的核数师的人，或在其他情况下为审计该法团的帐目而委任的人(不论该人是根据《专业会计师条例》(第50章)有资格获委任，或是在其他情况下有资格获委任的)；或
(b) 为香港以外某地方的成文法则的目的而委任为该法团的核数师的人，而该成文法则施加于该人的责任相当于《公司条例》(第32章)施加于核数师者。

Division 2-General provisions regarding proceedings and offences


Section: 382 Heading: Obstruction Version Date: 01/04/2003

(1) A person who, without reasonable excuse, obstructs any specified person in the performance of a function under or in carrying into effect any provision of this Ordinance commits an offence and is liable-
(a) on conviction on indictment to a fine of $1000000 and to imprisonment for 2 years; or
(b) on summary conviction to a fine at level 6 and to imprisonment for 6 months.
(2) In this section, "specified person" (指明人士) means-
(a) the Commission;
(b) any member, employee, or consultant, agent or adviser, of the Commission; or
(c) any person appointed to investigate any matter under section 182(1).


Section: 383 Heading: False or misleading representations in applications to Commission Version Date: 01/04/2003


(1) A person commits an offence if-
(a) he, in support of any application made to the Commission under or pursuant to any provision of this Ordinance, whether for himself or for another person, makes a representation, whether in writing, orally or otherwise, that is false or misleading in a material particular; and
(b) he knows that, or is reckless as to whether, the representation is false or misleading in a material particular.
(2) A person who commits an offence under subsection (1) is liable-
(a) on conviction on indictment to a fine of $1000000 and to imprisonment for 2 years; or
(b) on summary conviction to a fine at level 6 and to imprisonment for 6 months.
(3) In this section, "representation" (陈述) means a representation or statement-
(a) of a matter of fact, either present or past;
(b) about a future event; or
(c) about an existing intention, opinion, belief, knowledge or other state of mind.


Section: 384 Heading: Provision of false or misleading information Version Date: 01/04/2003


(1) Subject to subsection (2), a person commits an offence if-
(a) he, in purported compliance with a requirement to provide information imposed by or under any of the relevant provisions, provides to a specified recipient any information which is false or misleading in a material particular; and
(b) he knows that, or is reckless as to whether, the information is false or misleading in a material particular.
(2) Subsection (1) does not apply to the provision of information which is false or misleading in a material particular if the provision of such information in purported compliance with a requirement imposed by or under any of the relevant provisions would, apart from subsection (1), also constitute an offence under any of the relevant provisions.
(3) Subject to subsection (4), a person commits an offence if-
(a) he, otherwise than in purported compliance with a requirement to provide information imposed by or under any of the relevant provisions but in connection with the performance by a specified recipient of a function under any of the relevant provisions, provides to the specified recipient any record or document which is false or misleading in a material particular; and
(b) he-
(i) knows that, or is reckless as to whether, the record or document is false or misleading in a material particular; and
(ii) has, in relation to the provision of the record or document, received prior written warning from the specified recipient to the effect that the provision of any record or document which is false or misleading in a material particular in the circumstances of the case would constitute an offence under this subsection.
(4) Subject to subsection (5), no person shall be convicted of an offence under subsection (3) unless the prosecution proves that-
(a) the specified recipient to which the record or document in question has been provided has reasonably relied on the record or document; or
(b) the person intended that the specified recipient would rely on the record or document.
(5) Nothing in subsection (4)(a) requires it to be proved that the specified recipient who has reasonably relied on any record or document-
(a) was misled;
(b) suffered any detriment; or
(c) incurred any loss,
as a result of such reliance.
(6) A person who commits an offence under subsection (1) is liable-
(a) on conviction on indictment to a fine of $1000000 and to imprisonment for 2 years; or
(b) on summary conviction to a fine at level 6 and to imprisonment for 1 year.
(7) A person who commits an offence under subsection (3) is liable-
(a) on conviction on indictment to a fine of $500000 and to imprisonment for 6 months; or
(b) on summary conviction to a fine at level 5 and to imprisonment for 6 months.
(8) In this section, "specified recipient" (指明收受者) means-
(a) the Commission;
(b) a recognized exchange company;
(c) a recognized clearing house; or
(d) a recognized exchange controller.


Section: 385 Heading: Power of Commission to intervene in proceedings Version Date: 01/04/2003


(1) Where-
(a) there are any judicial or other proceedings (other than criminal proceedings) which concern a matter provided for in any of the relevant provisions, or in which the Commission has an interest by virtue of its functions under any of the relevant provisions; and
(b) the Commission is satisfied that it is in the public interest for the Commission to intervene and be heard in the proceedings,
the Commission, after consultation with the Financial Secretary, may, by an application made in accordance with subsection (2) to the court hearing or otherwise having competent authority to hear the proceedings, apply to intervene and be heard in the proceedings.
(2) An application made for the purposes of subsection (1) shall be-
(a) made in writing; and
(b) supported by an affidavit showing that the conditions set out in subsection (1)(a) and (b) are satisfied.
(3) A copy of the application made for the purposes of subsection (1) shall be served on each of the parties to the proceedings to which the application relates as soon as reasonably practicable after the application is made.
(4) Subject to subsection (5), the court to which an application is made for the purposes of subsection (1) may by order-
(a) allow the application, subject to such terms as it considers just; or
(b) refuse the application.
(5) The court to which an application is made for the purposes of subsection (1) shall not make an order pursuant to subsection (4)(a) or (b) without first giving the Commission, and each of the parties to the proceedings to which the application relates, a reasonable opportunity of being heard.
(6) Where an application made for the purposes of subsection (1) is allowed under subsection (4)(a), the Commission, subject to the terms referred to in subsection (4)(a)-
(a) may intervene and be heard in the proceedings to which the application relates; and
(b) shall be regarded for all purposes as a party to the proceedings and shall have the rights, duties and liabilities of such a party.
(7) Nothing in this section prejudices Order 15, rule 6 of the Rules of the High Court (Cap 4 sub. leg. A).
(8) In this section, "court" (法院) includes a magistrate and a tribunal, other than the Market Misconduct Tribunal and the Securities and Futures Appeals Tribunal.

Section: 386 Heading: Proceedings not to be stayed Version Date: 01/04/2003


(1) The existence of any judicial or other proceedings, or circumstances that disclose the commission of an offence, shall not by itself constitute justification for any other proceedings or action under this Ordinance being stayed or deferred.
(2) For the avoidance of doubt, nothing in subsection (1)-
(a) affects any other law requiring or providing for a stay of any proceedings or action under this Ordinance;
(b) prevents a court of competent jurisdiction from ordering that any proceedings or action under this Ordinance shall be stayed or deferred.


Section: 387 Heading: Standard of proof Version Date: 01/04/2003


Where it is necessary for the Commission to establish or to be satisfied, for the purposes of any of the relevant provisions (other than provisions relating to criminal proceedings or to an offence), that-
(a) a person has contravened-
(i) any provision of any Ordinance;
(ii) any notice or requirement given or made under or pursuant to any provision of any Ordinance;
(iii) any of the terms and conditions of any licence or registration under this Ordinance; or
(iv) any other condition imposed under or pursuant to any provision of this Ordinance;
(b) a person has been responsible for an unlawful act or omission;
(c) a person has assisted, counselled, procured or induced any other person to do anything which results in the occurrence of any of the matters referred to in paragraph (a) or (b);
(d) a person has been concerned in, or a party to, anything which results in the occurrence of any of the matters referred to in paragraph (a) or (b);
(e) a person has attempted, or conspired with any other person, to commit anything which results in the occurrence of any of the matters referred to in paragraph (a) or (b); or
(f) any of the matters referred to in paragraphs (a) to (e) might occur,
it is sufficient for the Commission to establish, or to be satisfied as to, the matter referred to in paragraph (a), (b), (c), (d), (e) or (f) (as the case may be) on the standard of proof applicable to civil proceedings in a court of law.


Section: 388 Heading: Prosecution of certain offences by Commission Version Date: 01/04/2003


(1) An offence under any of the relevant provisions, and an offence of conspiracy to commit such an offence, may be prosecuted by the Commission in its own name but, where under this subsection the Commission prosecutes an offence, the offence shall be tried before a magistrate as an offence which is triable summarily.
(2) For, and only for, the purpose of the prosecution of an offence referred to in subsection (1), an employee of the Commission who apart from this subsection is not qualified to practise as a barrister or to act as a solicitor under the Legal Practitioners Ordinance (Cap 159) may appear and plead before a magistrate any case of which he has charge and shall, in relation to the prosecution, have all the other rights of a person qualified to practise as a barrister or to act as a solicitor under that Ordinance.
(3) Nothing in this section derogates from the powers of the Secretary for Justice in respect of the prosecution of criminal offences.

Section: 389 Heading: Limitation on commencement of proceedings Version Date: 01/04/2003


(1) Notwithstanding section 26 of the Magistrates Ordinance (Cap 227), any information or complaint relating to an offence under this Ordinance, other than an indictable offence, may be tried if it is laid or made (as the case may be) at any time within 3 years after the commission of the offence.
(2) Nothing in section 388(1) affects or limits the meaning of indictable offence referred to in subsection (1).

Section: 390 Heading: Liability of officers of corporations for offences by
corporations, and of partners for offences by other partners Version Date: 01/04/2003



(1) Where the commission of an offence under this Ordinance by a corporation is proved to have been aided, abetted, counselled, procured or induced by, or committed with the consent or connivance of, or attributable to any recklessness on the part of, any officer of the corporation, or any person who was purporting to act in any such capacity, that person, as well as the corporation, is guilty of the offence and is liable to be proceeded against and punished accordingly.
(2) Where the commission of an offence under this Ordinance by a partner in a partnership is proved to have been aided, abetted, counselled, procured or induced by, or committed with the consent or connivance of, or attributable to any recklessness on the part of, any other partner of the partnership, that other partner, as well as the first-mentioned partner, is guilty of the offence and is liable to be proceeded against and punished accordingly.

Section: 391 Heading: Civil liability for false or misleading public
communications concerning securities and futures contracts Version Date: 01/04/2003



(1) Subject to subsections (3) to (7), where-
(a) a person is responsible for a relevant communication being made or issued to the public, or to a group of persons comprising members of the public (including the shareholders of a listed corporation or the holders of listed securities);
(b) the relevant communication concerns securities or futures contracts, or may affect the price of securities or the price for dealings in futures contracts;
(c) the relevant communication is false or misleading in a material particular; and
(d) the person knows that, or is reckless or negligent as to whether, the relevant communication is false or misleading in a material particular,
that person shall, whether or not he also incurs any other liability, be liable to pay compensation by way of damages to any other person for any pecuniary loss sustained by the other person as a result of his acting, or refraining from acting in a manner in which he would otherwise have acted, in reliance on the relevant communication.
(2) For the purposes of subsection (1), a person responsible for a relevant communication being made or issued includes-
(a) any person making or issuing it; and
(b) any person who in a material manner participated in, or approved, the making or issuing of it.
(3) No person shall be liable to pay compensation under subsection (1) to any other person in respect of a relevant communication unless it is fair, just and reasonable in the circumstances of the case that he should be so liable.
(4) No person shall be liable to pay compensation under subsection (1) to any other person by reason only of the issue or reproduction of a relevant communication if-
(a) the issue or reproduction of the relevant communication took place in the ordinary course of a business (whether or not carried on by him), the principal purpose of which was issuing or reproducing materials provided by others;
(b) the contents of the relevant communication were not, wholly or partly, devised-
(i) where the business was carried on by him, by himself or any officer, employee or agent of his; or
(ii) where the business was not carried on by him, by himself;
(c) for the purposes of the issue or reproduction-
(i) where the business was carried on by him, he or any officer, employee or agent of his; or
(ii) where the business was not carried on by him, he,
did not select, add to, modify or otherwise exercise control over the contents of the relevant communication; and
(d) at the time of the issue or reproduction, he did not know that the relevant communication was false or misleading in a material particular.
(5) No person shall be liable to pay compensation under subsection (1) to any other person by reason only of the re-transmission of a relevant communication if-
(a) the re-transmission of the relevant communication took place in the ordinary course of a business (whether or not carried on by him), the normal conduct of which involved the re-transmission of information to other persons within an information system or from one information system to another information system (wherever situated), whether directly or by facilitating the establishment of links between such other persons and third parties;
(b) the contents of the relevant communication were not, wholly or partly, devised-
(i) where the business was carried on by him, by himself or any officer, employee or agent of his; or
(ii) where the business was not carried on by him, by himself;
(c) for the purposes of the re-transmission-
(i) where the business was carried on by him, he or any officer, employee or agent of his; or
(ii) where the business was not carried on by him, he,
did not select, add to, modify or otherwise exercise control over the contents of the relevant communication;
(d) the re-transmission of the relevant communication was accompanied by a message to the effect, or was effected following acknowledgment by the persons to whom it was re-transmitted of their understanding, that-
(i) where the business was carried on by him, he or any officer, employee or agent of his; or
(ii) where the business was not carried on by him, the person who carried on the business or any officer, employee or agent of that person,
did not devise the contents of the relevant communication, and neither took responsibility for it nor endorsed its accuracy; and
(e) at the time of the re-transmission-
(i) he did not know that the relevant communication was false or misleading in a material particular; or
(ii) he knew that the relevant communication was false or misleading in a material particular, but-
(A) where the business was carried on by him, in the circumstances of the case he could not reasonably be expected to prevent the re-transmission; or
(B) where the business was not carried on by him, in the circumstances of the case he has taken all reasonable steps to bring the fact that the relevant communication was so false or misleading to the attention of a person in a position to take steps to cause the re-transmission to be prevented (even if the re-transmission in fact took place).
(6) No person shall be liable to pay compensation under subsection (1) to any other person by reason only of the live broadcast of a relevant communication if-
(a) the broadcast of the relevant communication took place in the ordinary course of the business of a broadcaster (whether or not he was such broadcaster);
(b) the contents of the relevant communication were not, wholly or partly, devised-
(i) where he was the broadcaster, by himself or any officer, employee or agent of his; or
(ii) where he was not the broadcaster, by himself;
(c) for the purposes of the broadcast-
(i) where he was the broadcaster, he or any officer, employee or agent of his; or
(ii) where he was not the broadcaster, he,
did not select, add to, modify or otherwise exercise control over the contents of the relevant communication;
(d) in relation to the broadcast-
(i) where he was the broadcaster, he; or
(ii) where he was not the broadcaster, he believed and had reasonable grounds to believe that the broadcaster,
acted in accordance with the terms and conditions of the licence (if any) by which he or the broadcaster (as the case may be) became entitled to broadcast as a broadcaster and with any code of practice or guidelines (however described) issued under or pursuant to the Telecommunications Ordinance (Cap 106) or the Broadcasting Ordinance (Cap 562) and applicable to him or the broadcaster (as the case may be) as a broadcaster; and
(e) at the time of the broadcast-
(i) he did not know that the relevant communication was false or misleading in a material particular; or
(ii) he knew that the relevant communication was false or misleading in a material particular, but-
(A) where he was the broadcaster, in the circumstances of the case he could not reasonably be expected to prevent the broadcast; or
(B) where he was not the broadcaster, in the circumstances of the case he has taken all reasonable steps to bring the fact that the relevant communication was so false or misleading to the attention of a person in a position to take steps to cause the broadcast to be prevented (even if the broadcast in fact took place).
(7) Where an action is brought against a person under subsection (1) by reference to subsection (2)(b) in respect of a relevant communication, it is a defence for the person to prove-
(a) that he only participated in, or approved, the making or issuing of a part of the relevant communication and that the part was not false or misleading in a material particular; or
(b) where the action is brought on the basis that he participated in the making or issuing of the relevant communication, that at the time when it was made or issued, he opposed the making or issuing of it because it was false or misleading in a material particular.
(8) For the avoidance of doubt, where a court has jurisdiction to determine an action brought under subsection (1), it may, where it is, apart from this section, within its jurisdiction to entertain an application for an injunction, grant an injunction in addition to, or in substitution for, damages, on such terms and conditions as it considers appropriate.
(9) This section does not confer a right of action in any case to which section 40 of the Companies Ordinance (Cap 32) (whether with or without reference to section 342E of that Ordinance) or section 108 applies.
(10) Nothing in this section affects, limits or diminishes any rights conferred on a person, or any liabilities a person may incur, under the common law or any other enactment.
(11) In this section-
"issue" (发出), in relation to any material (including any relevant communication), includes publishing, circulating, distributing or otherwise disseminating the material or the contents thereof, whether-
(a) by any visit in person;
(b) in a newspaper, magazine, journal or other publication;
(c) by the display of posters or notices;
(d) by means of circulars, brochures, pamphlets or handbills;
(e) by an exhibition of photographs or cinematograph films;
(f) by way of sound or television broadcasting;
(g) by any information system or other electronic device; or
(h) by any other means, whether mechanically, electronically, magnetically, optically, manually or by any other medium, or by way of production or transmission of light, image or sound or any other medium,
and also includes causing or authorizing the material to be issued;
"relevant communication" (有关通讯) means any communication, including any announcement, disclosure and statement, and any combination thereof.