金宝通审核委员会的职权范围
1. MEMBERSHIP成员
1.1 Members of the Audit Committee (the “Committee”) shall be appointed by the board of directors (the “Board”) of the Company.审核委员会 (「委员会」) 的成员须由本公司董事会 (「董事会」) 委任。
1.2 The Committee must consist of a minimum of three members, all of whom must be non-executive directors.委员会至少要有三名成员，全部必须为非执行董事。
1.3 The majority of the members of the Committee must be independent non-executive directors, at least one of whom must have appropriate professional qualifications or accounting or related financial management expertise as required under the Rules Governing the Listing of Securities on The Stock Exchange of Hong Kong Limited (the “Listing Rules”).委员会的大部份成员必须为独立非执行董事，其中至少要有一名具备香港联合交易所有限公司证券上市规则 (「《上市规则》」) 所规定的适当专业资格，或适当的会计或相关的财务管理专长。
1.4 A former partner of the Company’s existing auditing firm shall be prohibited from acting as a member of the Committee for a period of 1 year from the date of his/her ceasing:现时负责审计本公司账目的核数公司的前任合夥人在以下日期(以日期较後者为准)起计一年内，不得担任委员会的成员：
(a) to be a partner of the firm; or他/她终止成为该公司合夥人的日期；或
(b) to have any financial interest in the firm,他/她不再享有该公司财务利益的日期。whichever is later.
2. CHAIRMAN主席
2.1 The chairman of the Committee shall be appointed by the Board and must be an independent non-executive director.委员会的主席须由董事会委任，亦必须为独立非执行董事。
3. SECRETARY秘书
3.1 The secretary of the Company (the “Company Secretary”) shall be the secretary of the Committee. The Company Secretary or, in his/her absence, his/her delegate(s) or any person elected by the members present at the meeting of the Committee, shall attend the meeting of the Committee and take minutes.委员会的秘书由本公司秘书 (「公司秘书」) 出任。公司秘书 (如其未能出席，则其委派的代表或由委员会在会议上委任的人士) 应出席委员会会议及为会议作记录。
4. PROCEEDINGS OF THE COMMITTEE MEETINGS 委员会会议的程序
4.1 Quorum and Voting法定人数及投票
4.1.1 The quorum for meetings of the Committee shall be any two members, at least one of whom shall be an independent non-executive director.委员会会议的开会法定人数为任何两名成员，最少一位出席的成员须为独立非执行董事。
4.1.2 Questions arising at meetings of the Committee shall be determined by a majority of votes.委员会会议上提出的问题必须由大多数投票通过。
4.2 Frequency of meetings会议次数
4.2.1 The Committee shall hold at least two regular meetings in a year to review and discuss the interim and annual financial statements of the Company. Additional meetings of the Committee may be held as and when required.委员会应每年召开至少两次定期会议，以审阅及讨论本公司的中期及年度财务报表。委员会亦可在有需要时召开额外会议。
4.2.2 The Committee shall meet with the external auditor of the Company at least twice a year as set out in paragraph 5.3.2(e)(i) below. The external auditor may request a meeting if they consider necessary. In addition, at least once a year the Committee shall meet with the external and internal auditors without executive directors present.如下文第5.3.2(e)(i)段所述，委员会应至少每年与本公司的外聘核数师开会两次。若外聘核数师认为有需要时，可要求召开会议。另外，委员会应至少每年在执行董事不在场的情况下会见外聘和内部核数师一次。
4.3 Attendance at meetings出席会议
4.3.1 Members of the Committee may attend meetings of the Committee either in person or through other electronic means of communication or in such other manner as the members may agree.委员会成员可亲自出席委员会会议，或透过其他电子沟通方式或由成员协定的其他方式参与会议。
4.3.2 The Chief Financial Officer, representative(s) of internal audit department, relevant senior management and/or representative(s) of the external auditor shall normally attend meetings of the Committee. Where appropriate or required, other directors and person(s) invited by a Committee member may attend Committee meetings.首席财务司、内部审核部的代表、相关高级管理人员及/或外聘核数师的代表通常会出席委员会会议。在合适或需要的情况下，其他董事及由委员会成员邀请的人士可出席委员会会议。
4.4 Notice of meetings会议通告
4.4.1 A meeting of the Committee may be convened by any of its members or by the Company Secretary.委员会会议可由其任何一位成员或公司秘书召开。
4.4.2 Unless otherwise agreed by all the members of the Committee, notice of at least 14 days shall be given for a regular meeting of the Committee. For all other meetings of the Committee, reasonable notice shall be given.除非委员会全体成员另作协议，否则委员会定期会议的通知应最迟在会议举行日期前14天发出。至於其他委员会会议，应发出合理通知。
4.4.3 Agenda and accompanying supporting papers shall be sent, in full, to all members of the Committee and to other attendees as appropriate at least 3 days before the date of the meeting (or such other period as the members may agree).会议议程及全部相关会议文件应最迟在会议举行日期前3天（或由成员协定的其他时限）送交委员会全体成员及 (如适合) 其他出席会议人士。
4.5 Minutes of meetings会议纪录
4.5.1 The secretary of a Committee meeting shall record in sufficient detail the matters considered by the Committee and decisions reached.委员会会议的秘书应对委员会在会议上所考虑事项及达致的决议作足够详细的记录。
4.5.2 Draft version of minutes of a Committee meeting shall be sent to all Committee members for their comment within a reasonable time after the meeting is held. Final version of the minutes shall be sent to all members of the Board as soon as practicable.委员会会议纪录的初稿应在会议後一段合理时间内发送予委员会全体成员，供成员表达意见。会议纪录的最终稿应尽快发送予董事会全体成员。
4.5.3 Minutes of meetings of the Committee shall be kept by the Company Secretary and shall be available for inspection by any member of the Committee or the Board at any reasonable time on reasonable notice.委员会的完整会议纪录应由公司秘书保存，若有委员会或董事会成员发出合理通知，应公开有关会议纪录供其在任何合理的时段查阅。
4.6 Written resolutions书面决议案
4.6.1 Without prejudice to any requirement under the Listing Rules, written resolution may be passed and adopted by all members of the Committee.在不影响《上市规则》的任何规定下，委员会可在全体成员同意下通过及采纳书面决议案。
5. RESPONSIBILITIES AND AUTHORITIES OF THE COMMITTEE委员会的责任及职权
5.1 The responsibilities and authorities of the Committee shall include such responsibilities and authorities set out in the relevant code provisions of the Corporate Governance Code (the “CG Code”) as contained in Appendix 14 to the Listing Rules (as amended from time to time).委员会的责任及职权应包括载列於《上市规则》附录14《企业管治守则》(不时作出修订) 之相关守则条文内的责任及职权。
5.2 The Committee is authorized by the Board to investigate any activity within its terms of reference. It is authorized to seek any information it requires from any employee and all employees are directed to co-operate with any request made by the Committee.董事会授权委员会按照其职权范围进行任何调查。委员会有权向任何雇员索取任何所需资料，而所有雇员亦获指示与委员会合作，以满足其任何要求。
5.3 Without prejudice to any requirement under the CG Code, the duties of the Committee include the following:在不影响《企业管治守则》的任何规定下，委员会的职责包括以下各项：
5.3.1 Relationship with the Company's auditor与本公司核数师的关系
(a) To act as the key representative body for overseeing the Company’s relations with the external auditor, and to be primarily responsible for making recommendations to the Board on the appointment, reappointment and removal of the external auditor, and to approve the remuneration and terms of engagement of the external auditor, and to consider any questions of its resignation or dismissal.担任本公司与外聘核数师之间的主要代表，负责监察两者之间的关系；及主要负责就外聘核数师的委任、重新委任及罢免向董事会提供建议、批准外聘核数师的薪酬及聘用条款，及处理任何有关该核数师辞职或辞退该核数师的问题。
(b) To review and monitor the external auditor’s independence and objectivity and the effectiveness of the audit process in accordance with applicable standards, and to discuss with the auditor the nature and scope of the audit and reporting obligations before the audit commences.按适用的标准检讨及监察外聘核数师是否独立客观及核数程序是否有效；委员会应於核数工作开始前先与核数师讨论核数性质及范畴及有关申报责任。
(c) To develop and implement policy on engaging an external auditor to supply non-audit services. For this purpose, “external auditor” includes any entity that is under common control, ownership or management with the audit firm or any entity that a reasonable and informed third party knowing all relevant information would reasonably conclude to be part of the audit firm nationally or internationally. The Committee should report to the Board, identifying and making recommendations on any matters where action or improvement is needed.就外聘核数师提供非核数服务制定政策，并予以执行。就此规定而言，「外聘核数师」包括与负责核数的公司处於同一控制权、所有权或管理权之下的任何机构，或一个合理知悉所有有关资料的第三方，在合理情况下会断定该机构属於该负责核数的公司的本土或国际业务的一部分的任何机构。委员会应就任何须采取行动或改善的事项向董事会报告并提出建议。
5.3.2 Review of the Company’s financial information审阅本公司的财务资料
(d) To monitor integrity of the Company’s financial statements and annual report and accounts, half-year report and, if prepared for publication, quarterly reports, and to review significant financial reporting judgments contained in them. In reviewing these reports before submission to the Board, the Committee should focus particularly on:监察本公司的财务报表以及年度报告及账目、半年度报告及 (若拟刊发)季度报告的完整性，并审阅报表及报告所载有关财务申报的重大意见。委员会在向董事会提交有关报表及报告前，应特别针对下列事项加以审阅：
(i) any changes in accounting policies and practices;会计政策及实务的任何更改；
(ii) major judgmental areas;涉及重要判断的地方；
(iii) significant adjustments resulting from audit;因核数而出现的重大调整；
(iv) the going concern assumptions and any qualifications;企业持续经营的假设及任何保留意见；
(v) compliance with accounting standards; and是否遵守会计准则；及
(vi) compliance with the Listing Rules and legal requirements in relation to financial reporting.是否遵守有关财务申报的《上市规则》及法律规定。
(e) Regarding (d) above:就上述 (d) 项而言：
(i) members of the Committee should liaise with the Board and senior management and the Committee must meet, at least twice a year, with the Company’s auditor; and委员会成员应与董事会及高级管理人员联络；委员会须至少每年与本公司的核数师开会两次；及
(ii) the Committee should consider any significant or unusual items that are, or may need to be, reflected in the reports and accounts, it should give due consideration to any matters that have been raised by the Company’s staff responsible for the accounting and financial reporting function, compliance officer or auditor.委员会应考虑於该等报告及账目中所反映或需反映的任何重大或不寻常事项，并应适当考虑任何由本公司属下会计及财务汇报职员、监察主任或核数师提出的事项。
5.3.3 Oversight of the Company’s financial reporting system, risk management and internal control systems 监管本公司的财务申报制度、风险管理及内部监控系统
(f) To review the Company’s financial controls, and unless expressly addressed by a separate board risk committee, or by the board itself, to review the Company’s risk management and internal control systems检讨本公司的财务监控，以及（除非有另设的董事会辖下风险委员会又或董事会本身会明确处理）检讨本公司的风险管理及内部监控系统；
(g) To discuss the risk management and internal control systems with management to ensure that management has performed its duty to have effective systems. This discussion should include the adequacy of resources, staff qualifications and experience, training programmes and budget of the Company’s accounting and financial reporting function.与管理层讨论风险管理及内部监控系统，确保管理层已履行职责建立有效的系统。讨论内容应包括本公司在会计及财务汇报职能方面的资源、员工资历及经验是否足够，以及员工所接受的培训课程及有关预算又是否充足。
(h) To consider major investigation findings on risk management and internal control matters as delegated by the Board or on its own initiative and management’s response to these findings.主动或应董事会的委派，就有关风险管理及内部监控事宜的重要调查结果及管理层对调查结果的回应进行研究。
(i) Where an internal audit function exists, to ensure co-ordination between the internaland external auditors, and to ensure that the internal audit function is adequately resourced and has appropriate standing within the Company, and to review and monitor its effectiveness.如本公司设有内部审核功能，须确保内部和外聘核数师的工作得到协调；也须确保内部审核功能在本公司内部有足够资源运作，并且有适当的地位；以及检讨及监察其成效。
(j) To review the group’s financial and accounting policies and practices.检讨集团的财务及会计政策及实务。
(k) To review the external auditor’s management letter, any material queries raised by the auditor to management about accounting records, financial accounts or systems of control and management’s response.检查外聘核数师给予管理层的《审核情况说明函件》、核数师就会计纪录、财务账目或监控系统向管理层提出的任何重大疑问及管理层作出的回应。
(l) To ensure that the Board will provide a timely response to the issues raised in the external auditor’s management letter.确保董事会及时回应於外聘核数师给予管理层的《审核情况说明函件》中提出的事宜。
(m) To report to the Board on the matters set out herein.就上述事宜向董事会汇报。
(n) To consider other topics, as defined by the Board.研究其他由董事会界定的课题。
(o) To review arrangements employees of the Company can use, in confidence, to raise concerns about possible improprieties in financial reporting, internal control or other matters, and to ensure that proper arrangements are in place for fair and independent investigation of these matters and for appropriate follow-up action.检讨本公司设定的以下安排：本公司雇员可暗中就财务汇报、内部监控或其他方面可能发生的不正当行为提出关注。委员会应确保有适当安排，让本公司对此等事宜作出公平独立的调查及采取适当行动。
(p) To review connected transactions of the Company, if any, and to perform the duties as required under the Listing Rules (as amended from time to time).检讨本公司的关连交易(如有)及履行载列於《上市规则》(不时作出修订) 的职责。
5.4 Where the Board disagrees with the Committee’s view on the selection, appointment, resignation or dismissal of the external auditor, the Company should include in the Corporate Governance Report a statement from the Committee explaining its recommendation and also the reason(s) why the Board has taken a different view.凡董事会不同意委员会对甄选、委任、辞任或罢免外聘核数师事宜的意见，本公司应在《企业管治报告》中列载委员会阐述其建议的声明，以及董事会持不同意见的原因。
5.5 The Committee shall be provided with sufficient resources to perform its duties and shall have access to independent professional advice, if necessary, at the expense of the Company.委员会应获提供充足资源以履行其职责，及在有需要时可寻求独立专业意见，费用由本公司支付。
5.6 All members of the Committee shall have access to the advice and services of the Company Secretary, and separate and independent access to the Company’s senior management for obtaining necessary information.委员会的所有成员均可联络公司秘书寻求其意见及获取其服务，成员亦可个别联络本公司的高级管理人员以获取所需资料。
6. REPORTING RESPONSIBILITIES汇报责任
6.1 The Committee shall report back to the Board on their decisions or recommendations, unless there are legal or regulatory restrictions on their ability to do so (such as a restriction on disclosure due to regulatory requirements).委员会应向董事会汇报其决定或建议，除非受法律或监管限制所限而不能作此汇报 (例如因监管规定而限制披露)。