中国电力清洁能源审计委员会的职权范围

1. MEMBERSHIP 成员

1.1 Members of the Audit Committee (the “Committee”) shall be appointed by the board ofdirectors (the “Board”) of the Company.

审计委员会（「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 benon-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 orrelated financial management expertise as required under the Rules Governing the Listing ofSecurities 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 audit firm should be prohibited from acting as amember of the Committee for a period of 1 year from the date of his 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

他终止成为该公司合夥人的日期；或

(b) to have any financial interest in the firm,

他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 independentnon-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 theCommittee. The Company Secretary or, in his/her absence, his/her delegate(s) or any personelected by the members present at the meeting of the Committee, shall attend the meeting ofthe 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

Unless otherwise specified hereunder, the provisions contained in the Company’s articles ofassociation (as amended from time to time) for regulating proceedings of directors’ meetingsshall apply to the meetings of the Committee.

除下文另有指明外，载列於本公司的组织章程细则（不时作出修订）有关规范董事会会议程序的条文，亦适用於委员会会议。

4.1 Quorum 法定人数

4.1.1 The quorum for meetings of the Committee shall be any two members.

委员会会议的开会法定人数为任何两名成员。

4.1.2 A duly convened meeting of the Committee at which a quorum is present at the time whenthe meeting proceeds to business and continues to be present until the conclusion of themeeting, shall be competent to exercise all or any of the authorities, powers and discretionsvested in or exercisable by the Committee.

正式召开的委员会会议在开始时及直至会议结束时若一直有足够法定人数出席，可有权行使其获赋予的全部或任何职权、权力及酌情决定权。

4.1.3 The secretary of a Committee meeting shall ascertain, at the beginning of the meeting, theexistence of any conflict of interest and minute them accordingly. The relevant member ofthe Committee shall not be counted towards the quorum and he/she must abstain from votingon any resolution of the Committee in which he/she or any of his/her close associates has amaterial interest.

在委员会会议开始时，会议秘书应确定是否存在任何利益冲突并作相应记录。若有委员会成员或其任何紧密联系人於委员会会议上任何议案中占有重大利益，有关成员不得计入出席会议的法定人数，并且必须放弃表决。

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 discussthe interim and annual financial statements of the Company. Additional meetings of theCommittee 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. Theexternal auditor may request a meeting if they consider necessary.

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。

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 throughother 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 financial controller, other directors, the head of internal audit (if any), relevant seniormanagement and representative(s) of the external auditor shall normally attend meetings ofthe Committee. Where appropriate or required, other directors and person(s) invited by aCommittee member may attend Committee meetings.

财务总监、其他董事、内部审核部主管（如有）、相关高级管理人员及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 CompanySecretary.

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 shallbe 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。至於委员会的其他会议，应发出合理通知。

4.4.3 Agenda and accompanying supporting papers shall be sent, in full, to all members of theCommittee 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。

4.4.4 Any member of the Committee shall be entitled, by notice to the Company Secretary, toinclude other matters relevant to the functions of the Committee in the agenda of a Committeemeeting.

委员会成员可通知公司秘书，在委员会会议的议程内加入其他有关委员会职能方面的事项。

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 consideredby the Committee and decisions reached, including the names of those present and inattendance and any concerns raised by any member of the Committee and/or dissenting viewsexpressed.

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，其中应该包括出席会议人士的姓名和委员会成员提出的任何疑虑及╱ 或表达的反对意见。

4.5.2 Draft and final versions of minutes of a Committee meeting shall be sent to all Committeemembers for their comment and records respectively, within a reasonable time after themeeting is held.

委员会会议纪录的初稿及最後定稿应在会议後一段合理时间内发送予委员会全体成员，初稿供成员表达意见，最後定稿作其纪录之用。

4.5.3 Minutes of meetings of the Committee shall be kept by the Company Secretary and shall beavailable for inspection by any member of the Committee or the Board at any reasonable timeon 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 bepassed 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 andauthorities set out in the relevant code provisions of the “Corporate Governance Code andCorporate Governance Report” (the “CG Code”) as contained in Appendix 14 to the ListingRules (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》及《企业管治报告》（「《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 ofreference. It is authorized to seek any information it requires from any employee and allemployees 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 Committeeinclude 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 auditors 与本公司核数师的关系

(a) To act as the key representative body for overseeing the Company’s relations withthe external auditor, and to be primarily responsible for making recommendations tothe Board on the appointment, reappointment and removal of the external auditor, andto approve the remuneration and terms of engagement of the external auditor, and toconsider 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 theeffectiveness of the audit process in accordance with applicable standards, to discusswith the external auditor the nature and scope of the audit and reporting obligationsbefore the audit commences, and to ensure co-ordination where more than one auditfirm is involved.

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；并於核数工作开始前先与外聘核数师讨论核数性质及范畴和有关申报责任，以及当涉及多过一间核数公司时，确保有妥善的协调。

(c) To develop and implement policy on engaging an external auditor to supply nonauditservices. For this purpose, “external auditor” includes any entity that is under commoncontrol, ownership or management with the audit firm or any entity that a reasonableand informed third party knowing all relevant information would reasonably concludeto be part of the audit firm nationally or internationally. The Committee should reportto the Board, identifying and making recommendations on any matters where action orimprovement 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 andaccounts, half-year report and, if prepared for publication, quarterly reports, and toreview significant financial reporting judgments contained in them. In reviewing thesereports 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 financialreporting.

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 managementand the Committee must meet, at least twice a year, with the Company’s auditors;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 mayneed to be, reflected in the reports and accounts, it should give due considerationto any matters that have been raised by the Company’s staff responsible for theaccounting and financial reporting function, compliance officer or auditors.

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 internalcontrol 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 aseparate board risk committee, or by the Board itself, to review the Company’s riskmanagement 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 managementto ensure that management has performed its duty to have effective systems. Thisdiscussion should include the adequacy of resources, staff qualifications and experience,training programmes and budget of the Company’s accounting and financial reportingfunction.

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 controlmatters as delegated by the Board or on its own initiative and management’s responseto 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 internal andexternal auditors, and to ensure that the internal audit function is adequately resourcedand has appropriate standing within the Company, and to review and monitor itseffectiveness.

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 bythe auditor to management about accounting records, financial accounts or systems ofcontrol 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 theexternal 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 and, in particular, the mattersrequired to be performed by the Committee under the CG Code.

就上述事宜向董事会汇报，尤其是委员会根据《企业管治守则》需执行的事项。

(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 raiseconcerns about possible improprieties in financial reporting, internal control or othermatters, and to ensure that proper arrangements are in place for fair and independentinvestigation 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 discuss problems and reservations arising from the interim and final audits andany matters the auditor may wish to discuss (in the absence of the management wherenecessary).

讨论从中期和年度核数过程中发现的问题和保留意见，以及核数师希望讨论的任何事项（在需要时，可要求管理层避席）。

5.4 The Committee shall be provided with sufficient resources to perform its duties and shallhave access to independent professional advice if necessary.

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。

5.5 All members of the Committee shall have access to the advice and services of the CompanySecretary, and separate and independent access to the Company’s senior management forobtaining 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。

5.6 In the event that the Committee or any member of the Committee requires access to outsideindependent professional advice in connection with its/his/her duties, a request may bemade to the Board through the Company Secretary. All such requests shall be processed inaccordance with the Company’s pre-defined procedures for seeking independent professionaladvice at the Company’s expense.

若委员会或委员会任何成员要求寻求关於其职责的外界独立专业意见，可透过公司秘书向董事会提出要求。此等要求将根据本公司已订定的有关寻求独立专业意见的程序处理，费用由本公司支付。

5.7 Every member of the Committee shall ensure that he/she can give sufficient time andattention to his/her duties as a member of the Committee. He/She shall give the Company thebenefit of his/her skills and expertise through regular attendance and active participation.

委员会的每一名成员应确保他╱ 她可以付出足够的时间和精力以履行其作为委员会成员的职务。他╱ 她应透过定期出席并积极参与委员会事务，并应用其技能和专业知识以使本公司获益。

6 REPORTING RESPONSIBILITIES 汇报责任

6.1 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 CorporateGovernance Report a statement from the Committee explaining its recommendation and alsothe 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。

6.2 The Committee shall report back to the Board on their decisions or recommendations, unlessthere are legal or regulatory restrictions on their ability to do so (such as a restriction ondisclosure 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）。

7 ANNUAL GENERAL MEETING 股东周年大会

7.1 The chairman of the Committee or in his/her absence, another member of the Committeeor failing this, his/her duly appointed delegate, shall attend the Annual General Meeting ofthe Company and be prepared to respond to questions at the Annual General Meeting on theCommittee’s work and responsibilities.

委员会主席应出席股东周年大会（若其未能出席，则委员会的另一名成员出席，或如该名成员未能出席，则其适当委任的代表出席），并於会上回答有关委员会的工作及责任的提问。

Note: If there is any inconsistency between the English and Chinese versions of this document, the English versionshall prevail.

注： 如本文件的英文及中文版本有任何差异，概以英文版本为准。