阜博集团审核委员会职权范围

1 Membership

成员

(a) The Audit Committee (hereinafter referred to as the “Committee”) shall be appointedby the board of directors (“Board”) from amongst the non-executive directors of theCompany and shall consist of not less than three members, a majority of whom shouldbe independent non-executive directors (“INEDs”). At least one member must be anINED with appropriate professional qualifications or accounting or related financialmanagement expertise as required under Rule 3.10(2) of the Rules Governing theListing of Securities on The Stock Exchange of Hong Kong Limited (“ListingRules”). Where there are only three INEDs as members of the Board, all of them shallbe appointed as members of the Committee. The constitution of the Committee shallcomply with the requirements of the Listing Rules from time to time.

审核委员会（以下称为「委员会」）须由董事会从公司的非执行董事中委任。

委员会必须由不少於三名成员组成，且委员会的成员必须以公司的独立非执行董事占大多数。其中至少有一名成员必须是如香港联合交易所有限公司证券上市规则（「上市规则」）第3.10(2)条所规定具备适当专业资格，或具备适当的会计或相关的财务管理专长的独立非执行董事。如董事会成员只有三名独立非执行董事，他们全部必须被委任为委员会成员。委员会的组成必须遵守不时的上市规则的要求。

(b) The chairman of the Committee shall be an INED and a member of the Committeeappointed by the Board.

委员会的主席必须是独立非执行董事并且由董事会委任的委员会成员。

(c) A former partner of the Company’s existing auditing firm should be prohibited fromacting as a member of the Committee for a period of one year from the date of his orher ceasing:

(i) to be a partner of the firm; or

(ii) to have any financial interest in the firm,whichever is later.

现时负责审计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：

(i) 他或她终止成为该核数公司合夥人的日期；或

(ii) 他或她不再享有该核数公司财务利益的日期。

2 Attendance at Meetings

出席会议

(a) The quorum of a meeting of the Committee shall be three members of the Committee,of which at least two must be INEDs. In the event of an equality of votes, thechairman of the Committee shall not be entitled to a second or casting vote.

委员会会议的法定人数为三人，其中最少两人必须为独立非执行董事。如票数均等，委员会的主席无权投第二票或决定票。

(b) Subject to sub-paragraph (f) below, the chairman of the Board, the chief financialofficer and the deputy financial officer may attend meetings of the Committee. Arepresentative of the external auditors shall be invited to attend the Committeemeetings where appropriate. Other staff who have specific responsibility for an areaunder review may also be invited to attend.

除下列第(f)节外，一般来说，董事会主席、财务总监及副财务总监必须出席委员会会议。如需要，外聘核数师的代表亦必须被邀请出席委员会会议。对被检讨的范围有特定职责的其他员工亦可以被邀请出席。

(c) The company secretary or assistant company secretary, if any, shall be the secretaryof the Committee who shall be invited to all meetings of the Committee.

公司秘书或助理公司秘书（如有）是委员会的秘书，而他或她必须获缴出席委员会的所有会议。

(d) Notice of Committee meetings shall be given to all members. Notice of theCommittee meeting shall be deemed to be duly given to a member if it is given to himor her personally, by word of mouth or given to him or her in writing sent to his or herlast known address or any other address given by him or her to the Company or byelectronic means by transmitting it to any electronic number or email address suppliedby the member to the Company for this purpose.

委员会会议通知必须送达予所有委员会成员。在此目的下无论当面交给该成员或以口述形式送达或以任何电子形式传递至任何提供予公司的电子号码或电邮位址均被视为正式送达。

(e) Members of the Committee may participate in a meeting of the Committee by meansof telephone conference or similar communications equipment by means of which allpersons participating in the meeting can hear each other and participation in a meetingpursuant to this provision shall constitute presence in person at such meeting.

委员会成员可以透过电话会议或其它相似的通讯设备参加委员会会议。而透过该设备参与会议的所有人能够听见对方。根据本条款参加会议将构成以亲身方式参加该会议。

(f) The Committee may hold separate private meeting(s) with the internal auditors and/orthe external auditors with no executive directors or senior management presentwhenever they think fit and appropriate, or a separate private meeting(s) with theexecutive directors or senior management with no auditors present.

如委员会认为合适及适当，委员会可与内部核数师及／或外聘核数师举行没有执行董事或高级管理层出席的私人会议，或与执行董事举行没有核数师出席的私人会议。

3 Frequency of Meetings

会议的次数

Meetings shall be held not less than twice a year, or at such frequency as required under theListing Rules or other regulatory requirements applicable to the Company from time to time.Meetings shall also be held where the Committee is to report to the Board, and to consider theselection of auditors and the pre-approval of audit services. The external auditors or anymembers of the Committee may request a meeting if they consider it necessary and upon thereceipt of such request, the secretary of the Committee shall convene such a meeting as soonas reasonably practicable and having regard to the convenience of all members with prioritygiven to the INEDs.

会议应每年召开不少於两次，或按不时适用於公司的上市规则或其他法律要求的会议频率召开。会议亦应於委员会须向董事会报告以及须考虑挑选核数师及事先批准审计服务时召开。如认为有需要，外聘核数师或任何委员会成员可以要求召开会议，在收到该要求後，委员会秘书必须在合理切实可行范围内於所有成员方便情况下（应给予独立非执行董事优先权）尽快召开有关会议。

4 Committee’s Resolutions

委员会的决议

A resolution in writing signed by all the members of the Committee shall be as valid andeffectual as if it had been passed at a meeting of the Committee and may consist of severaldocuments in the same form each signed by one or more of the members of the Committee.Such resolution may be signed and circulated by fax or other electronic communications. Thisprovision is without prejudice to any requirement under the Listing Rules for a Board orCommittee meeting to be held.

经委员会的所有成员签署的书面决议是有效及有作用的，该决议将视作为於委员会会议上通过。该决议可由多份相同格式，并由一位或多位成员签署的文件组成。该决议可以传真或其他电子通讯方式签署及传阅。本条文不得损害上市规则任何有关董事会或委员会会议的举行之规定。

5 Authorities

授权

(a) The Committee is authorised by the Board to investigate any activity within its termsof reference. It is authorised to seek any information it requires from any employee orexecutive director and such persons are directed to co-operate with any request madeby the Committee.

委员会已获董事会授权调查在其职权范围内的任何活动。委员会已获授权向所有员工或执行董事索取任何所须的资料。而该等人士已被指示必须对委员会所提出的任何要求合作。

(b) The Committee is authorised by the Board, and at the reasonable expense of theCompany, to obtain outside legal or other independent professional advice and tosecure the attendance of outsiders with relevant experience and expertise if itconsiders this necessary.

委员会已获董事会授权，如委员会认为有需要，可由公司支付合理的费用向外索取法律或其他独立专业意见及确保有关经验及专业的外聘人员出席会议。

(c) The chief financial officer shall report to the Committee in such form as is specifiedby the Committee.

财务总监必须以委员会要求的形式向委员会报告。

(d) The Committee shall report to the Board any suspected frauds or irregularities,failures of internal control or suspected infringements of laws, rules and regulationswhich come to its attention and are of sufficient importance to warrant the attention ofthe Board.

委员会必须向董事会报告任何其知悉并具足够重要性需要使董事会知悉的怀疑欺诈或不合规则的事项、不遵守内部监控或怀疑侵犯法律法规及规例的行为。

(e) Where the Board disagrees with the Committee’s view on the selection, appointment,resignation or dismissal of the external auditors, the Committee will arrange for thecorporate governance report in the annual report of the Company to include astatement from the Committee explaining its recommendations and the reasons whythe 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，委员会应安排在公司年报中的《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。

(f) The Committee is to be provided with sufficient resources to perform its duties.

委员会应获供给充足资源以履行其职责。

(g) The Committee may form and delegate authority to subcommittees consisting of oneor more members of the Committee when appropriate, except to the extent suchdelegation is limited by the Listing Rules or other applicable laws. The actions of anysuch subcommittee shall be presented to the full committee at the next scheduledmeeting.

委员会可於适当情况下组成及授权由一名委员会成员或以上组成的小组委员会，惟有关授权受上市规则或其他适用法律所限。任何有关小组委员会的行动应於下一届计划会议上向完整委员会呈报。

6 Reliance

依赖

Each member of the Committee is entitled to rely on the integrity of those persons andorganizations within and outside the Company that provide information to the Committee andthe accuracy and completeness of the financial and other information provided to theCommittee by such persons and organizations absent actual knowledge to the contrary.

委员会成员各自有权在并无实际得悉资料失实的情况下，依赖向本公司提供资料的本公司内外该等人士及组织的诚信，以及有关人士及组织向本公司提供的财务及其他资料的准确性及完整性。

7 General Responsibilities

一般责任

(a) The Committee is to serve as a focal point for communication between otherDirectors, the external auditors and the internal auditors as regards their dutiesrelating to financial and other reporting, internal controls, external and internal auditsand such other matters as the Board determines from time to time.

委员会是作为其他董事、外聘核数师及内部核数师之间，就其对财务及其他汇报、内部监控、外部及内部审计的责任及董事会不时决定的其他事项的一个沟通的焦点。

(b) The Committee’s role is one of oversight and it is to assist the Board in fulfilling itsresponsibilities by providing an independent review and supervision of financialreporting, by satisfying themselves as to the effectiveness of the risk management andinternal controls of the Group, and as to the adequacy of the external and internalaudits. The Committee is to take the view that such risk management and internalcontrols are designed to manage rather than eliminate risk of failure to achievebusiness objectives, and can only provide reasonable and not absolute assuranceagainst material misstatement or loss.

委员会的角色为监督，透过对财务汇报提供独立审阅及监督，及透过令其信纳集团的风险管理和内部监控的有效性及内部和外部审计的足够性，从而协助董事会履行其责任。委员会认为，有关风险管理和内部监控旨在管理，而非消除未能达至业务目标的风险，并仅可就重大失实陈述或损失提供合理而非绝对保证。

(c) The Committee shall fulfill any other responsibilities as required by the Listing Rulesfrom time to time. The Committee shall have full access to all books, records,facilities and personnel of the Company in connection with the discharge of itsresponsibilities.

委员会必须按上市规则不时的规定履行任何其他责任。委员会必须能够全面存取有关履行其责任的所有本公司账簿、记录、设施及人员。

8 Duties

职责

The duties of the Committee shall include:

委员会的职责须包括：

Relationship with the Company’s external auditors

与公司外聘核数师的关系

(a) be primarily responsible for making recommendations to the Board on theappointment, reappointment and removal of the external auditors, and approve theremuneration and terms of engagement of the external auditors, and any questions oftheir resignation or dismissal;

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) consider the plan for each year’s audit submitted by the external auditors and discussthe same at a meeting if necessary;

考虑外聘核数师提交的每年核数计画及，如需要，在会议中做出讨论；

(c) review and monitor the external auditors’ independence and objectivity. In thisconnection, the Committee shall:

检讨及监察外聘核数师是否独立客观。就此而言，委员会必须：

(i) obtain from the external auditors annually information about policies andprocess for maintaining independence and monitoring compliance with relevantrequirements, including those for rotation of audit partners and staff;

每年向外聘核数师索取资料，了解核数师就保持其独立性以及在监察有关规则执行方面所采纳的政策和系统，包括轮换核数合夥人及职员的规定；

(ii) conduct annual review of all non-audit services performed by the externalauditors and the related fee levels, and to ensure that such services do notimpair the independence of the external auditors upon considering (i) whetherthe skills and experience of the audit firm make it a suitable supplier of nonauditservices; (ii) whether there are safeguards in place to ensure that there isno threat to the objectivity and independence of the audit because the externalauditor provides non-audit services; (iii) the nature of the non-audit services,the related fee levels and fee levels individually and in total relative to the auditfirm; and the criteria for compensation of the individuals performing the audit.;

於考虑以下各项时对由外聘核数师履行的所有非核数服务及相关的收费情况进行年度检讨，及确保该等服务不会影响外聘核数师的独立性：(i)审计公司是否具备成为合适非核数服务供应商的技能及经验；(ii)是否设有安全保障以确保并无因外聘核数师提供非核数服务而对审计客观及独立造成的威胁；(iii)非核数服务的性质、相关费用水平及个别及合共与审计公司相关的费用水平；及个别人士进行审计的酬金准则；

(iii) review the policies relating to the hiring of any staff or partners of the externalauditors and consider whether as a result of such any subsequent hiring, therehas been any impairment of the external auditors’ judgment or independence inrespect of the audit;

检讨有关雇用外聘核数师任何职员或合夥人的政策及考虑有否因任何该等雇用而损害外聘核数师在核数工作上的判断力或独立性；

(d) review and monitor the effectiveness of the audit process in accordance withapplicable standards and discuss with the auditors the nature and scope of the auditand reporting obligations before the audit commences;

按适用的标准检讨及监察核数系统是否有效，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；

(e) develop and implement policy on engaging the external auditors to supply non-auditservices. For this purpose, “external auditor” includes any entity that is undercommon control, ownership or management with the audit firm or any entity that areasonable and informed third party knowing all relevant information wouldreasonably conclude to be part of the audit firm nationally or internationally. TheCommittee should report to the Board, identifying and making recommendations onany 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；

Review of the Company’s financial information

审阅公司的财务资料

(f) monitor integrity of the Company’s financial statements and annual report andaccounts, half-year report and, if prepared for publication, quarterly reports, andreview significant financial reporting judgments contained in them. In reviewing thesereports before submission to the Board, the Committee should focus particularly on:

监察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 to 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

会计准则遵守情况；及

(vi) compliance with the Listing Rules and legal requirements in relation tofinancial reporting;

有关财务申报的上市规则及法律规定的遵守情况；

(g) regarding to (f) above:

就上述(f)项而言：

(i) members of the Committee should liaise with the Board and seniormanagement, and the Committee must meet, at least twice a year, with theCompany’s external 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公司的外聘核数师开会两次；及

(ii) the Committee should consider whether all relevant items have been adequatelydisclosed in the financial statements and whether the statements give a fairview of the nature of the transactions reported, and in relation to anysignificant or unusual items that are, or may need to be, reflected in the reportand accounts, it should give due consideration to any matters that have beenraised by the Company’s staff responsible for the accounting and financialreporting function, compliance officer or auditors, and ensure that it is fair, notmisleading and is given suitable prominence in the financial statements;

委员会应考虑所有相关项目是否已於财务报表作出足够披露及报表是否对所呈报交易性质给予公平意见，以及就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而言，应适当考虑任何由公司的会计及财务汇报职员、监察主任或核数师提出的事项，并确保其属公平、无误导及於财务报表的重要性合适；

Oversight of the Company’s financial reporting system, risk management and internal controlsystems

监管公司财务申报制度，风险管理及内部监控系统

(h) 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;

检讨公司的财务监控的成效，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明确处理）检讨本公司的风险管理及内部监控系统；

(i) discuss the risk management and internal control systems with management to ensurethat management has performed its duty to have effective systems. This discussionshould include the adequacy of resources, staff qualifications and experience, trainingprogrammes 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。讨论内容应包括公司在会计及财务汇报职能方面的资源、员工履历及经验是否足够，以及员工所接受的培训课程及有关预算又是否充足；

(j) consider major investigation findings on risk management and internal control mattersas delegated by the Board or on its own initiative and management’s response to thesefindings;

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；

(k) ensure co-ordination between the internal and external auditors, and ensure that theinternal audit function is adequately resourced and has appropriate standing within theCompany, and review and monitor its effectiveness;

确保内部和外聘核数师的工作得到协调；也确保内部审核功能在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；

(l) review the Group’s financial and accounting policies and practices, including whethersuch policies and practices have complied with all applicable legal and regulatoryrequirements, including the United States Foreign Corrupt Practices Act;

检讨集团的财务及会计政策及实务，包括有关政策及实务是否已遵守所有适用法律及监管规定，包括《美国反海外腐败法》；

(m) discuss any problems and reservations arising from the interim and final audits, andany matters the external auditors may wish to discuss (in the absence of managementwhere necessary) and to assist in the resolution of any disagreements or differencebetween the external auditors and management;

讨论由中期及期末审计引起的任何问题及保留，及外聘核数师希望讨论的任何问题（如有必要，在管理层缺席的情况下），及协助解决外聘核数师与管理层之间的任何意见分歧；

(n) review the external auditors’ management letter, any material queries raised by theexternal auditors to management about the accounting records, financial accounts orsystems 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；

(o) ensure that the Board will provide a timely response to the issues raised in theexternal auditors’ 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；

(p) report to the Board on the above matters;

就上述事宜向董事会汇报；

(q) consider other topics, as defined by the Board;

研究其他由董事会界定的课题；

(r) review arrangements employees of the Company can use, in confidence, raiseconcerns about possible improprieties in financial reporting, internal control or othermatters. The Committee should ensure that proper arrangements are in place for fairand independent investigation of these matters and for appropriate follow-up actions;

检讨公司设定的以下安排：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，让公司对此等事宜作出公平独立的调查及采取适当行动；

(s) act as the key representative body for overseeing the Company’s relations with theexternal auditors; and

担任公司与外聘核数师之间的主要代表，负责监察二者之间的关系；及

(t) establish a whistleblowing policy and system for employees and those who deal withthe Company (e.g. customers and suppliers) to raise concerns, in confidence, with theCommittee about possible improprieties in any matter related to the Company.

审核委员会应制定举报政策及系统，让雇员及其他与公司有往来者（如客户及供应商）可暗中向审核委员会举报任何有关公司之拟属不当事宜。

9 Reporting Procedures

报告程序

(a) The Committee shall report to the Board. At the next meeting of the Board followinga meeting of the Committee, copies of the minutes/resolution setting out the findings,recommendations and decisions of the Committee shall be submitted to the Board.

委员会应向董事会报告。在委员会的会议／书面决议之後的下一个董事会，委员会要向董事会呈交委员会会议纪录／决议的副本。该会议记录或决议应订明委员会的调查结果、建议及决定。

(b) Full minutes of Committee meetings shall be kept by the secretary of the Committee.Draft and final versions of minutes of Committee meetings shall be sent to allCommittee members for their comment and records, within a reasonable time after themeeting.

委员会的完整会议纪录应由委员会秘书保存。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先後发送委员会全体成员，初稿供成员表达意见，最後定稿作其纪录之用。

(c) Copies of the minutes of meetings of the Committee shall be provided to the Board atits meetings.

委员会会议记录的副本要向董事会在其会议中提供。

(d) Each member of the Committee who is an INED shall provide an annual confirmationof his or her independence to the Company in accordance with the requirements of theListing Rules.

作为独立非执行董事的委员会成员每年均须根据上市规则要求向公司提供确认函确认其独立性。

(e) The Committee shall evaluate and assess its performance and the adequacy of theseterms of reference from time to time and recommend any proposed changes to theBoard.

委员会应不时评估及评定其表现及该等职权范围的充足程度，并向董事会建议任何建议变动。

10 Publication and Update of the Terms of Reference

职权范围的发布及更新

These terms of reference shall be updated and revised as and when necessary in light ofchanges in circumstances and changes in regulatory requirements (e.g. the Listing Rules) inHong Kong. These terms of reference shall be made available to the public by including theinformation on the Stock Exchange of Hong Kong Limited’s website and the Company’swebsite.

当有需要时，本职权范围应就环境及法定要求（如上市规则）的改变而作出更新及修改。本职权范围应透过将资料登载於香港联合交易所有限公司网站及公司网站上向公众公开。

11 Communication with Shareholders

与股东之通讯

The chairman of the Board should attend the Company’s annual general meeting and invitethe chairman of the Committee or in the absence of the chairman of the Committee, inviteanother member of the Committee or failing this his or her duly appointed delegate, to attendand be available to answer questions at the Company’s annual general meeting.

董事会主席应出席股东周年大会，并邀请委员会的主席，或在该委员会的主席缺席时由另一名委员（或如该名委员未能出席，则其适当委任的代表）出席并在股东周年大会上回答提问。