Investor Presentaiton

SFC 證監會 Auditor and financial reports Eligibility and cessation of office requirements: largely similar to those under the CO - - Only "practice unit" under the Professional Accountants Ordinance (Cap. 50) is eligible for appointment Outgoing auditor must give a statement of circumstances connected with the resignation that should be brought to the attention of shareholders or creditors, or if there are no such circumstances, a statement to that effect The OFC must prepare an audited annual report for each financial year Accounting standards under the OFC Code: - - All accounts must be prepared in a manner compliant with Hong Kong Financial Reporting Standards or International Financial Reporting Standards Other accounting standards may be considered on a case-by-case basis Guidance on contents required for financial reports of private OFCs are set out in the OFC Code (Note: public OFCs to comply with the UT Code) Interim report not a mandatory requirement for private OFCS 22 22

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