CHINAMEIDONGAUTOHOLDINGSLIMITED 中国美东汽车控股有限公司 董事会审核委员会职权范围 Termsofreferenceof theAuditCommitteeoftheBoardofDirectors CHINAMEIDONGAUTOHOLDINGSLIMITED 中国美东汽车控股有限公司 (the“Company”and“本公司”) TermsofreferenceoftheAuditCommittee(the“Committee”) oftheBoard(the“Board”)ofDirectors(the“Directors”)oftheCompany 董事(“董事”)会(“董事会”)审核委员会(“委员会”) 职权范围 (中文本��翻译稿，仅供参考用) 1. Constitution 组成 1.1 TheCommitteeisestablishedpursuanttoaresolution 本委员会是按本公司董事会於2013 passedbytheBoardatitsmeetingheldon13November 年11月13日会议通过成立的。 2013. 2. Membership 成员 2.1 MembersoftheCommitteeshallbeappointedbythe 委员会由董事会从其非执行董事(包 Board from amongst the non-executive Directors 括独立非执行董事)中委任组成，委 (including independent non-executive Directors) and 员会人数最少三名，大部分需��独立 shallconsistofnotlessthanthreemembers,amajorityof 的。其中至少一名委员会成员须��按 whom should be independent. At least one of the 照香港联合交易所有限公司(“联交 membersshallbeanindependentnon-executiveDirector 所”)“证券上市规则(“上市规 with appropriate professional qualifications or 则”)第3.21条具备适当专业资格或 accountingorrelatedfinancialmanagementexpertiseas 会计或相关财务管理知识的独立非 requiredinRule3.21oftheRules(the“ListingRules”) 执行董事。 Governing the Listing of Securities of The Stock Exchange of Hong Kong Limited (the “Stock Exchange”). 2.2 AformerpartneroftheCompany’sexistingauditingfirm 现时负责审计本公司帐目的核数公司 shallbeprohibitedfromactingasamemberofthe 的前任合夥人在以下日期(以日期後 Committeeforaperiodofatleastoneyearfromthedate 者��准)起计至少一年内，不得担任委 ofhisceasing: 员会的成员： (a)tobeapartnerofthefirm;or (a)他终止成��该公司合夥人的日 (b)tohaveanyfinancialinterestinthefirm,whicheveris 期；或 later. (b) 他不再享有该公司财务利益的日期。 2.3 TheChairmanoftheCommitteeshallbeappointedbythe 委员会主席由董事会委任或经委员会 BoardorelectedamongthemembersoftheCommittee 会员选举、及必须是独立非执行董事。 andshallbeanindependentnon-executiveDirector. 2.4 ThecompanysecretaryoftheCompanyshallbethe 本公司的公司秘书��委员会的秘书。 secretary of the Committee. In theabsence of the 如委员会秘书缺席，出席的委员会将 secretaryoftheCommittee,Committeememberspresent 在他们当中选出秘书或委任其他人担 atthemeetingmayelectamongthemselvesorappoint 任该会议的秘书。 anotherpersonasthesecretaryforthatmeeting. 2.5 TheappointmentofthemembersoftheCommitteemay 经董事会及委员会分别通过决议，方 berevoked,replacedoradditionalmembersmay be 可委任额外、更替或罢免委员会成员。 appointed to the Committeeby separate resolutions 如该委员会成员不再是董事会的成员， passed by the Board and by the Committee. An 该委员会成员的任命将自动撤销。 appointment of Committee member shall be automaticallyrevokedifsuchmemberceasestobea memberoftheBoard. 3. ProceedingsoftheCommittee 会议程序 3.1 Notice: 会议通知： (a) Unless otherwise agreed by all the Committee (a)除非委员会全体成员同意，召开委 members,ameetingshallbecalledbyatleastseven 员会的会议通知期，不应少於七天。 days’ notice. Suchnoticeshall besentto each 该通知应发给每名委员会会员及 memberoftheCommittee,andtoanyotherperson 其他获邀出席的人士。不论通知期 invitedtoattend.Irrespectiveofthelengthofnotice 长短，委员会成员出席会议将被视 beinggiven,attendanceofaCommitteememberata ��其放弃受到足期通知的权利，除 meetingconstitutesawaiverofsuchnoticeunlessthe 非出席该会议的委员会成员的目 Committeememberattendingthemeetingattends 的��在会议开始之时，以会议没有 fortheexpresspurposeofobjecting,atthebeginning 得到正确地召开��理由，反对会议 ofthemeeting,tothetransactionofanybusinesson 处理任何事项。 thegroundsthatthemeetinghasnotbeenproperly (注：根据上��规则附录十四第 convened. A.1.3段的规定，召开委员会定 (Note:Regularmeetingsshouldbecalledbyat 期会议应发出至少14天通知) least14days’notice:cf:paragraphA.1.3of Appendix14totheListingRules) (b)ACommitteemembermayand,ontherequestofa (b)任何委员会成员或委员会秘书（应 Committeemember,thesecretarytotheCommittee 任何委员会成员的请求时）可於任 shall,atanytimesummonaCommitteemeeting. 何时候召集委员会会议。召开会议 NoticeshallbegiventoeachCommitteememberin 通告必须亲身以口头或以书面形 personorallyorinwritingorbytelephoneorby 式、或以电话、电子邮件、传真或 emailorbyfacsimiletransmissionatthetelephone 其他委员会成员不时议定的方式 orfacsimileoraddressoremailaddressfromtimeto 发出予各委员会成员(以该成员不 timenotifiedtothesecretarybysuchCommittee 时通知秘书的电话号码、传真号码、 memberorinsuchothermannerastheCommittee 地址或电子邮箱地址��准)。 membersmayfromtimetotimedetermine. (c)Anynoticegivenorallyshallbeconfirmedinwriting (c)口头方式作出的会议通知，应尽快 (及在会议 assoonaspracticableandbeforethemeeting. 召开前)以书面方式确 实。 (d)Noticeofmeetingshallstatethepurpose,timeand (d)会议通告必须说明开会目的、时间 placeofthemeeting.Anagendatogetherwithother 和地点。议程及随附需委员就该会 documentswhichmayberequiredtobeconsidered 议目的而审阅的有关文件一般在 bythemembersoftheCommitteeforthepurposes 预期召开委员会会议前七天（无论 ofthemeetingshouldgenerallybedeliveredtoall 如何不少於三天）(或经所有委员 Committeememberssevendays(andinanyevent 同意的其他时段)送达各成员参阅。 notlessthanthreedays)beforetheintendeddateof theCommitteemeeting(orsuchotherperiodasall theCommitteemembersmayagree). 3.2 Quorum:ThequorumoftheCommitteemeetingshallbe 法定人数:委员会会议法定人数两成 twomembersoftheCommittee. 员。 3.3 Attendance:TheCompany’sstaffhavingaccountingand 出席: 本公司拥有会计和财务报告功 financialreportingfunctions,theHeadofInternalAudit 能的职员、内部核数主管(或任何主管 (oranyofficer(s)assumingtherelevantfunctionsbut 承担类似工作，但被指定��不同职称) havingadifferentdesignation)andrepresentative(s)of 及外聘核数师的代表通常应出席委员 theexternalauditorsshallnormallyattendmeetingsofthe 会会议。其他董事会的成员亦有权出 Committee.OtherBoardmembersshallalsohavethe 席会议。无论如何，委员会应至少每 rightofattendance.However,atleastonceayearthe 年一次在没有执行董事及管理层出席 Committeeshallmeetwiththeexternalauditorswithout 的情况下，会见外聘核数师。 thepresenceofexecutiveDirectorsandthemanagement oftheCompany. 3.4 Frequency:Meetingsshallbeheldatleasttwiceannually开会次数:每年最少开会两次或多於 ormorefrequentlyifcircumstancesrequire.Theexternal 两次(若有所需)。如外聘核数师认��需 auditorsmayrequesttheChairmanoftheCommitteeto 要，可要求委员会主席召开会议。 conveneameeting,iftheyconsiderthatoneisnecessary. 3.5 Meetingsmaybeheldinperson,orbymeansoftelephone, 会议可由委员会成员亲身出席，或以 electronicorothercommunicationfacilitiesaspermitall 电话、电子、或其他可让出席会议的 personsparticipatinginthemeetingtocommunicatewith 人员同时及即时与对方沟通的方式 each other simultaneously and instantaneously, and 进行，而以上述方式出席会议等同於 participationinsuchameetingshallconstitutepresence 亲身出席有关会议。 inpersonatsuchmeeting. 4. Writtenresolutions 书面决议 4.1 Aresolutioninwritingsigned byallthe Committee 经由委员会全体成员签署通过的书面 membersshallbeasvalidandeffectualasifithadbeen 决议案与经由委员会会议通过的决议 passedatameetingoftheCommitteeandmayconsistof 案具有同等效力，而有关书面决议案 severaldocumentsinlikeformeachsignedbyoneor 可由一名或以上委员会成员签署格式 moreoftheCommitteemembers. 类似的多份文件组成。 5. AlternateCommitteemembers 委任代表 5.1 ACommitteemembermaynotappointanyalternate. 委员会成员不能委任代表。 6. AuthorityoftheCommittee 委员会的权力 6.1 TheCommitteemayexercisethefollowingpowers: 委员会可以行使以下权力： (a) to seek any information it requires from any (a)向本公司及其任何附属公司 (合 employee of the Company and its subsidiaries 称“本集团”)的任何雇员及专业 (hereinaftercollectivelyreferredtoas“Group”)and 顾问(包括核数师)索取其所需的 anyprofessionaladvisers(includingauditors),to 资料、要求上述人士准备及提交报 requireanyofthemtoprepareandsubmitreportsand 告、出席委员会会议�仗峁┧�需资 to attend Committee meetings and to supply 料及解答委员会提出的问题； informationandaddressthequestionsraisedbythe Committee; (b) tomonitorwhethertheGroup’smanagementhas,in (b)监控本集团管理人员在履行职务 the performance of their duties, infringed any 时有否违反董事会订下的政策或 policiessetbytheBoardoranyapplicablelaw, 适用的法律、法规及守则(包括上 regulationandcode(includingtheListingRulesand 市规则及董事会或其委员会不时 other rules and regulations from time to time 订立的规则)； determinedbytheBoardoracommitteethereof); (c) toinvestigateanyactivitywithintheseterms of (c)调查本职权范围中的任何活动及 referenceandallsuspectedfraudulentactsinvolving 所有涉及本集团的怀疑欺诈事件 theGroupandrequestthemanagementtomake 及要求管理层就此等事件作出调 investigationandsubmitreports; 查及提呈报告； (d) toreviewtheGroup’sinternalcontrolprocedures (d)评审本集团内部监管措施及系统； andsystem; (e) toreviewtheperformanceoftheGroup’semployees (e)评审本集团的会计及内部核数部 intheaccountingandinternalauditdepartment; 门雇员的表现； (f) to make recommendationsto theBoardfor the (f) 向董事会提出建议改善本集团内 improvement of the Group’s internal control 部监控措施或系统; proceduresandsystem; (g) torequesttheBoardtodismissanyemployeesand/or (g)在有证据显示该董事及/或雇员失 toconveneashareholders’meeting(ifnecessary)for 职时，要求董事会解雇有关雇员及 purposes of removing any Director if there is /或召开股东大会(如有需要)罢免 evidenceshowingthattherelevantDirectorand/or 有关的董事； employeehasfailedtodischargehisdutiesproperly; (h) torequesttheBoardtotakeallnecessaryactions, (h)要求董事会采取任何必要行��，包 including convening an extraordinary general 括召开特别股东大会，更替及罢免 meeting,toreplaceanddismisstheauditorsofthe 本集团的核数师； Group; (i) obtain outside legal or other independent (i) 如委员会觉得有需要，可就涉及本 professionaladviceattheexpensesoftheCompany 职权范围的事宜对外寻求法律或 onanymatterswithinthesetermsofreferenceasit 其他独立专业意见，�沼杀竟�司支 considersnecessaryandtosecuretheattendanceof 付有关费用，以及确保具相关经验 outsiderswithrelevantexperienceandexpertiseatits 及专业才能的外界人士出席委员 meetings,ifitconsidersthisnecessary; 会会议； (j) tocommissionreportsorsurveysasarenecessaryto (j) 如委员会觉得有需要，可委托制作 assistintheperformanceofitsdutiesatthecostof 报告或进行调查以协助履行其职 theCompany; 务，�沼杀竟�司支付有关费用; (k) tohaveaccesstosufficientresourcesinorderto (k)可取得足够资源以履行其职务; performitsduties; (l) toreviewannuallythesetermsofreferenceandtheir (l) 对本职权范围及履行其职权的有 effectivenessinthedischargeofitsdutiesandto 效性作每年一次的检讨并向董事 makerecommendationtotheBoardanychangesit 会提出其认��须要的修订建议；及 considersnecessary;and (m)to exercisesuchpowers asthe Committeemay (m)��使委员会能恰当地执行其於第 considernecessaryandexpedientsothattheirduties 七章项下的职责，行使其认��有需 undersection7belowcanbeproperlydischarged. 要及权宜的权力。 6.2 TheCompanyshouldprovidetheCommitteesufficient 本公司应提供充足资源予委员会以履 resourcestoperformitsduties. 行其职责。 7. DutiesoftheCommittee 委员会的职责 7.1 ThedutiesoftheCommitteeshallbe: 委员会负责履行以下职责： RelationshipwiththeCompany’sauditors 与本公司核数师的关系 (a) to be primarily responsible for making (a)主要负责就外聘核数师的委任、重 recommendationstotheBoardontheappointment, 新委任及罢免向董事会提供建议、 reappointmentandremovaloftheexternalauditor, 批准外聘核数师的薪酬及聘用条 andtoapprovetheremunerationandothertermsof 款，及处理任何有关该核数师辞职 engagement of the external auditor, and any 或辞退该核数师的问题； questionsofitsresignationordismissal; (b) to review and monitor the external auditor’s (b)按适用的标准检讨及监察外聘核 independenceandobjectivityandtheeffectiveness 数师是否独立客观及核数程序是 oftheauditprocessinaccordancewithapplicable 否有效。委员会应於核数工作开始 standards.TheCommitteeshoulddiscusswiththe 前先与核数师讨论核数性质及范 auditor the nature and scope of the audit and 畴及有关申报责任; reportingobligationsbeforetheauditcommences; (c) wheremorethanoneauditfirmisengaged,todiscuss (c)如多於一家外聘核数师公司参与 witheachoftheauditfirmsthenatureandscopeof 核数工作时，於核数工作开始前先 theauditandreportingobligationsandensureco- 与每一外聘核数师公司讨论核数 ordination between audit firms beforethe audit 性质及范畴及有关申报责任，及确 commences; 保他们能互相配合； (d) todevelopandimplementpolicyonengagingan (d)就外聘核数师提供非核数服务制 externalauditortosupplynon-auditservices.Forthis 定政策，�沼枰灾葱小＞痛斯娑ǘ� purpose,“externalauditor”includesanyentitythatis 言，「外聘核数师」包括与负责核 undercommoncontrol,ownershipormanagement 数的公司处於同一控制权、所有权 withtheauditfirmoranyentitythatareasonableand 或管理权之下的任何机构，或一个 informed third party knowing all relevant 合理知悉所有有关资料的第三方， informationwouldreasonablyconcludetobepartof 在合理情况下会断定该机构属於 the auditfirm nationallyor internationally. The 负责核数的公司的本土或国际业 CommitteeshouldreporttotheBoard,identifying 务的一部份的任何机构。委员会应 andmakingrecommendationsonanymatterswhere 就任何须采取行动或改善的事项 actionorimprovementisneeded; 向董事会报告�仗岢鼋ㄒ�; ReviewoftheCompany’sfinancialinformation 审阅本公司的财务资料 (e) tomonitortheintegrityoftheCompany’sfinancial (e)监察本公司的财务报表以及年度 statementsandannualreportandaccounts,interim 报告及帐目、中期报告及(若拟刊 report and,ifpreparedforpublication,quarterly 发)季度报告的完整性，�丈笤谋� reports,andtoreviewsignificantfinancialreporting 表及报告所载有关财务申报的重 judgmentscontainedinthem; 大意见; (f) inreviewingthesereports(theCompany’sannual (f) 在向董事会提交有关(本公司的年 reportandaccounts,interimreportand,ifprepared 度报告及帐目、中期报告及(若拟 forpublication,quarterlyreport)beforesubmission �X发)季度报告) 报表及报告前， to the Board, the Committee should focus 委员会应特别针对下列事项加以 particularlyon: 审阅： (i) anychanges in accounting policies and (i) 会计政策及实务的任何更改； practices; (ii) majorjudgmentalareas; (ii) 涉及重要判断性的地方； (iii) significantadjustmentsresultingfromthe (iii)因核数而出现的重大调整； audit; (iv) the going concern assumption and any (iv)持继续经营的假设及任何保 qualifications; 留意见; (v) compliancewithaccountingstandards; (v) 是否遵守会计准则； (vi) compliancewiththeListingRulesandlegal (vi)是否遵守有关财务申报的上 requirements in relation to financial ��规则及法律规定； reporting; (vii)the fairness and reasonableness of any (vii)关连交易安排是否属公平合 connectedtransactionandtheimpact of 理及对本集团盈利的影响及 suchtransactionontheprofitabilityofthe 该等关连交易，如有，是否 Group and whether such connected 按照有关协议的条款而执 transactions,ifany,havebeencarriedoutin 行； accordancewiththetermsoftheagreement governingsuchtransactions; (viii)whether all relevant items have been (viii)是否所有相关项目已足够地 adequatelydisclosedintheGroup’sfinancial 披露于本集团的财务报表， statementsandwhetherthedisclosuresgivea 及有关披露是否可以公平地 fairviewoftheGroup’sfinancialconditions; 展示本集团的财政状况； (ix) anysignificantorunusualitemsthatare,or mayneedtobe,reflectedinsuchreportsand (ix)在该等报告及帐目中所反映 accounts;and 或需反映的任何重大或不寻 常项目;及 (x) thecashflowpositionoftheGroup; (x) 本集团现金流量的状况； andtoprovideadviceandcommentsthereontothe �站痛讼蚨�事会提供建议及意 Board; 见; (g) inregardto(f)above: (g)就上述(f)项而言: (i) membersoftheCommitteeshouldliaisewith (i) 委员会成员应与董事会及本集 theBoardandseniormanagementoftheGroup 团的高级管理人员进行商议。委 andtheCommitteemustmeet,atleasttwicea 员会须至少每年与本公司的核 year,withtheCompany’sauditors;and 数师开会两次；及 (ii)theCommitteeshouldconsideranysignificant (ii) 委员会应考虑於该等报告及帐 orunusualitemsthatare,ormayneedtobe, 目中所反映或需反映的任何重 reflectedinthereportsandaccounts,itshould 大或不寻常事项，�沼κ实笨悸� givedueconsiderationtoanymattersthathave 任何由本公司属下会计及财务 beenraisedbytheCompany’sstaffresponsible 汇报职员、监察主任或核数师提 for the accounting and financial reporting 出的事项�r function,complianceofficerorauditors; (h) to discuss problems and reservations with the (h)与核数师讨论中期评审及年度审 auditorsarisingfromtheinterimandfinalaudits,and 核所遇上的问题及作出的保留、及 anymatterstheauditorsmaywishtodiscuss(inthe 核数师认��应当讨论的其他事项 absenceofmanagementwherenecessary); (管理层可能按情况而须避席此等 讨论)； OversightoftheCompany’sfinancialreportingsystem, 监管本公司财务申报制度，风险管理 riskmanagementandinternalcontrolsystem 及内部监控系统 (i) toreviewtheCompany’s financialcontrols,risk (i) 检讨本公司的财务监控、风险管理 managementandinternalcontrolsystems; 及内部监控系统； (j) to discuss the internal control systems with (j) 与管理层讨论风险管理及内部监 management to ensure that management has 控系统，确保管理层已履行职责建 performeditsdutytohaveeffectiveinternalcontrol 立有效的系统。讨论内容应包括本 systems. This discussion should include the 公司在会计及财务汇报职能方面 adequacy of resources, staff qualifications and 的资源、员工资历及经验是否足够， experience,trainingprogrammesandbudgetofthe 以及员工所接受的培训课程及有 Company’s accounting and financial reporting 关会计及财务汇报职能的预算是 function; 否充足； (k) toconsidermajorinvestigationfindingsonrisk (k)主动或应董事会的委派，就有关风 management and internal control matters as 险管理及内部监控事宜的重要调 delegatedbytheBoardoronitsowninitiativeand 查结果及管理层对调查结果的回 management’sresponsetothesefindings; 应进行研究; (l) whereaninternalauditfunctionexists,toensureco- (l) 如果设有内部审核功能，须确保内 ordination between the internal and external 部和外聘核数师工作得到协调、也 auditors, andto ensure that the internal audit 须确保内部审核功能有足够资源 functionisadequatelyresourcedandhasappropriate 运作;�涨以诒竟�司内部有适当的 standingwithintheCompany,andtoreviewand 地位;以及检讨及监察其成效; monitoritseffectiveness; (m) to reviewtheGroup’sfinancialandaccounting (m)检讨本集团的财务及会计政策及 policiesandpractices; 实务; (n) toreviewtheexternalauditor’smanagementletter, (n)检查外聘核数师给予管理层的《审 any material queries raised by the auditor to 核情况说明函件》、核数师就会计 managementaboutaccounting records,financial 纪录、财务帐目或监控系统向管理 accountsorsystemsofcontrolandmanagement’s 层提出的任何重大疑问及管理层 response; 作出的回应; (o) to ensurethatthe Boardwillprovideatimely (o)确保董事会及时回应於外聘核数 responsetotheissuesraisedintheexternalauditor’s 师给予管理层的《审核情况说明函 managementletter; 件》中提出的事宜; (p) to conduct exit interviews with any Director, (p)於董事、财务总监、内部监控经理 financialcontroller, internalcontrolmanager or 或内部核数部门主管离职时，接见 internalauditmanager upontheir resignationin 有关人员�樟私馄淅胫霸�因; ordertoascertainthereasonforhis/theirdeparture; (q) toprepareworkreportsforpresentationtotheBoard (q)就期内的工作草拟报告及概要报 and to prepare summary of work reports for 告；前者交董事会审阅，後者刊於 inclusionintheGroup’sinterimandannualreports; 本集团的中期及年度报告; (r) to consider the appointment of any person to (r) 考虑委任任何人士作��审核委员 Committeemember,auditorsandaccountingstaff 会成员、核数师、财务工作人员， eithertofillacasualvacancyorasanadditional 以填补空缺或增设有关职务或考 Committeemember,auditorsandaccountingstaff 虑罢免上述任何人士; ordismissalofanyofthem; (s) toreporttotheBoardonthematterssetoutabove; (s) 就上述事宜向董事会汇报; (t) toreviewarrangementsemployeesoftheCompany (t) 检讨本公司设定的以下安排：本公 canuse,inconfidence, toraiseconcernsabout 司雇员可暗中就财务汇报、风险管 possibleimproprietiesinfinancialreporting,risk 理及内部监控或其他方面可能发 managementandinternalcontrolorothermatters. 生的不正当行��提出关注。委员会 The Committee should ensure that proper 应确保有适当安排，让本公司对此 arrangementsareinplaceforfairandindependent 等事宜作出公平独立的调查及采 investigationofthesemattersandforappropriate 取适当行动; follow-upaction; (u) toactasthekeyrepresentativebodyforoverseeing (u)担任本公司与外聘核数师之间的 theCompany’srelationswiththeexternalauditor; 主要代表，负责监察二者之间的关 系; Corporategovernancefunctions 企业管治职能 (v) todevelopandreviewtheGroup’spoliciesand (v)制定及检讨本集团的企业管治政 practices on corporate governance and make 策及常规，�障蚨�事会提出建议; recommendationstotheBoard; (w) toreviewandmonitortheGroup’spoliciesand (w)检讨及监察本集团在遵守法律及 practicesoncompliancewithlegalandregulatory 监管规定方面的政策及常规； requirements; (x) to review and approve the annual corporate (x)审查和批准年度公司管治报告和 governancereportandrelateddisclosuresinthe 本集团的年报及中期报告中相关 annual and interim reports of the Group and 披露及确保遵守上市规则或任何 ensuringcompliancewithrelevantrequirements 其他本公司之证券上市或报价的 undertheListingRulesortherulesofanyother 证券交易所的规则、或适用於本集 stockexchangeinrespectofwhichthesecuritiesof 团的其他法律、法规、规则和守则 theCompanyarelistedorquoted,orotherlaws, (“适用法律”); regulations,rulesandcodesasmaybeapplicableto theGroup(the“ApplicableLaws”); (y) tomakesurethatappropriatemonitoringsystems (y)确保本集团有适当的监测系统以 are in placeto ensure compliance againstthe 确保有关内部控制系统、过程和政 relevantinternalcontrolssystems,processesand 策规定被遵循，特别是监察本集团 policies, and in particular to monitor the 严格实施对维持自身风险管理标 implementationoftheGroup’splanstomaintain 准的计划。 highcompliancewithitsownriskmanagement standards; (z) to monitor each of the Audit Committee, (z)监察审核委员会，薪酬委员会及提 Remuneration Committee and Nomination 名委员会(或其他董事会不时成立 Committee(orsuchotherBoardcommitteefor 之董事会委员会)已按照各自的职 timetotimeestablished)hasdulydischargedtheir 权范围，上市规则及任何适用的法 respectiveduties andobligationsin accordance 律正式履行各自的职责和义务; withtheirrespectivetermsofreference,theListing RulesandanyApplicableLaws; (aa) tomonitorpropersegregationofdutiesbetweenthe (aa)监察本集团主席及行政总裁之间 ChairmanandtheChiefExecutiveoftheGroup; 职责适当的区分; (bb) todevelopandformalisethefunctionsreservedto (bb) 制定及规范那些保留予董事会的 theBoardandthosetobedelegatedbytheBoardto 职能及那些转授予本集团管理层 themanagementoftheGroup,andtoreviewthose 的职能，�斩ㄆ诩焯忠匀繁Ｓ泄匕� arrangementsonaperiodicbasistoensurethatthey 排符合本集团的需要; remainappropriatetotheneedsoftheGroup; (cc) toreviewandmonitorthe Group’sprocessof (cc)检讨及监察集团的披露过程，包括 disclosure,includingassessingandverifyingthe 评估和核实内幕消息的准确性和 accuracyandmaterialityofinsideinformationand 重要性，�杖范ㄈ魏涡枰�披露的形 determinetheformandcontentofanyrequired 式和内容; disclosure; (dd) toreviewandmonitortheGroup’scommunication (dd) 检讨及监察本集团与股东的通信 policywithitsshareholderstoensureahighdegree 政策，以确保高透明度及使股东们 of transparency and that the shareholders are 能定期得到关於评估本集团的业 informedofrelevantinformationonaregularbasis 绩和前景的基础的信息; thus allowing them to evaluate the Group’s performanceandprospects; (ee) toreviewandmonitortheGroup’scommunication (ee)检讨及监察集团的披露过程，包 policywithitsshareholderstoensureahighdegree 括评估和核实内幕消息的准确性 of transparency and that the shareholders are 和重要性，�杖范ㄈ魏涡枰�披露 informedofrelevantinformationonaregularbasis 的形式和内容; thus allowing them to evaluate the Group’s performanceandprospects; (ff) toreviewandmonitorthetrainingandcontinuous (ff) 检讨及监察本集团董事及高级管 professionaldevelopmentofdirectorsandsenior 理人员的培训及持续专业发展； managementoftheGroup; (gg) todevelop,reviewandmonitorthecodeofconduct (gg) 制定、检讨及监察本集团雇员及 and compliance manual (if any) applicable to 董事的操守准则及合规手册（如 employeesanddirectorsoftheGroup; 有）； (hh) to review the Group’s compliance with the (hh) 检讨本集团遵守其不时采纳的企 corporate governance code from timeto time 业管治守则的情况及在本公司年 adoptedbytheGroupandthedisclosureinthe 报中所刊载的企业管治报告内的 corporategovernancereporttobecontainedinthe 披露； Company’sannualreports; (ii) toreviewfromtimetotimeasappropriatethese (ii) 不时检讨这份职权范围和董事会 termsofreferenceandtheeffectivenessofthe 的有效性，�詹扇∪魏伪匾�的变 Boardandmakeanynecessarychanges; 更; (jj) todo anysuchthings toenable the Boardto (jj) 致使董事会能够履行董事会不时 dischargeitsdutiesconferredonitbytheBoard 指示的职责的任何事情; fromtimetotime; (kk) toconsiderandimplementothermatters,asdefined (kk) 考虑及执行董事会委派的其他事 orassignedbytheBoardfromtimetotime. 项。 8. VetorightsoftheCommittee 委员会的否决权 8.1 The Committee has the following veto rights 尽管已获董事会批准，委员会就下列 notwithstandingapprovalbytheBoard.TheGroupcannot 事项有否决权。本集团不能执行委员 implementanyofthefollowingmatterswhichhasbeen 会否决的以下事情： vetoedbytheCommittee: (a) toapproveanyconnectedtransactionwithinthe (a) 批准任何属上市规则所界定及的 meaningoftheListingRuleswhichrequiresan 关连交易(如果批准此等交易是 independent shareholders’ vote (unless the 有条件性的,而条件是本公司独 approvalofsuchconnectedtransactionismade 立非执行董事及独立股东批准有 conditionalontheobtainingoftheapprovalofthe 关交易,则不在此限。)；及 independent non-executive Directors and the independentshareholders);and (b) to employ or dismiss the Group’s financial (b) 聘用或罢免本集团的财务总监或 controllerortheinternalauditmanager. 内部核数部门主管。 9. Minutesandreportingprocedures 会议纪录及汇报程序 9.1 Thesecretaryshall,atthebeginningofeachmeeting, 秘书应在每次会议开始时查问是否 ascertainandrecordthe existenceofanyconflicts of 有任何利益冲突�占锹荚诨嵋榧吐� interest and minute them accordingly. The relevant 中。有关的委员会会员将不计入法定 memberoftheCommitteeshallnotbecountedtowards 人数内、而除非上市规则附录三附注 thequorum andhemustabstainfrom votingon any 一适用，相关委员就他或其任何联系 resolutionoftheCommitteeinwhichheoranyofhis 人有重大利益的委员会决议必须放 associateshasamaterialinterest,unlesstheexceptionsset 弃投票。 outinnote1toAppendix3totheListingRulesapply. 9.2 FullminutesofCommitteemeetingsshallbekeptbya 委员会的完整会议纪录应由正式委任 dulyappointedsecretaryofthe meeting(whoshould 的会议秘书（通常��公司秘书）保存。 normally bethecompanysecretary). Draftand final 会议纪录的初稿及最後定稿应在会议 versionsofminutesoftheCommitteemeetingsshouldbe 後一段合理时间(一般指委员会会议 senttoallCommitteemembersfortheircommentand 结束後 的 14 天 内)内先後发送委员会 records within a reasonable time after the meeting 全体成员，初稿供成员表达意见，最後 (generally,meaningwithin14daysafterthemeeting). 定稿作其纪录之用。会议纪录获签署 Oncetheminutesaresigned,thesecretaryshallcirculate 後，秘书应将委员会的会议纪录和报 theminutesandreportsoftheCommitteetoallmembers 告传阅予董事会所有成员。 oftheBoard. 9.3 ThesecretaryoftheCommitteeshallkeeprecordofall 委员会秘书应将就本公司财政年度年 meetingsoftheCommitteeheldduringeachfinancialyear 内委员会所有会议的会议纪录存档， oftheCompanyandrecordsofindividualattendanceof 以及具名纪录每名成员於委员会会会 membersoftheCommittee,onanamedbasis,atmeetings 议的出席率。 heldduringthatfinancialyear. 10.ReportingResponsibilities 汇报责任 10.1 TheCommittee shallreport to theBoardafter each 委员会应於每次委员会会议後向董 meeting.。 事会作出汇报。 11.Annualgeneralmeeting 股东周年大会 11.1 ThechairmanoftheCommitteeorinhisabsence,another 委员会的主席，或在委员会主席缺席 member of the Committee or failingthis, his duly 时由另一名委员(或如该名委员未能 appointed delegate, shall attend the annual general 出席，则其适当委任的代表)应出席 meeting oftheCompanyandbepreparedto answer 本公司的股东周年大会，�站臀�员会 questions at the annual general meeting on the 的活动及其职责在股东周年大会上 Committee'sactivitiesandtheirresponsibilities. 回应问题。 11.2 Company’s management should ensure the external 本公司的管理层应确保外聘核数师 auditor attend the annual generalmeeting to answer 出席股东周年大会，回答有关审计工 questionsabouttheconductoftheaudit,thepreparation 作，编制核数师报告及其内容，会计 andcontentoftheauditors’report,theaccountingpolicies 政策以及核数师的独立性等问题。 andauditorindependence. 12.Continuingapplicationofthearticlesofassociationof 本公司组织章程的持续适用 theCompany 12.1 ThearticlesofassociationoftheCompanyregulatingthe 就前文未有作出规范，但本公司章程 meetingsandproceedingsoftheDirectorssofarasthe 细则作出了规范的董事会会议程序 sameareapplicableandarenotreplacedbytheprovisions 的规定，在可行的情况下适用於委员 inthesetermsofreferenceshallapplytothemeetingsand 会的会议程序。 proceedingsoftheCommittee. 13.PoweroftheBoard 董事会权力 13.1 TheBoardmay,subjecttocompliancewiththearticlesof 本职权范围所有规则及委员会通过 association of the Company and the Listing Rules 的决议，可以由董事会在不违反公司 (includingtheCorporate GovernanceCodesetoutin 章程及上市规则的前提下(包括上市 Appendix14totheListingRulesorifadoptedbythe 规则之附录十四《企业管治守则》或 Company, the Company’s own code of corporate 本公司自行制定的企业管治常规守 governancepractices),amend, supplementandrevoke 则（如被采用）)，随时修订、补充 thesetermsofreferenceandanyresolutionpassedbythe 及废除，惟有关修订、补充及废除， Committeeprovidedthatnoamendmentsorsupplements �詹挥跋烊魏卧谟泄匦卸�作出前，委 toandrevocationofthesetermsofreferenceandthe 员会己经通过的决议或己采取的行 resolutionspassedbytheCommitteeshallinvalidateany 动的有效性。 prioractandresolutionoftheCommitteewhichwould havebeenvalidifsuchtermsofreferenceorresolution hadnotbeenamended,supplementedorrevoked. 14.PublicationofthetermsofreferenceoftheCommittee 委员会职权范围的刊登 14.1 The Committee should make available its terms of 委员会应在本公司的网站及联交所 reference,explainingitsroleandtheauthoritydelegated 的网站公开其职权范围，解释其角色 toitbytheBoardbyincludingthemonthewebsiteofthe 及董事会转授予其的权力。 CompanyandonthewebsiteoftheStockExchange. Adoptedon13November2013andRevisedin30December 2016 於2013年11月13日采纳及於2016年12月30日修订