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MS CONCEPT审核委员会 - 职权范围

2018-04-13 06:28:00

(The Chinese version is for reference only) (中文本仅供参考用)

1. Constitution

组成

1.1 The Committee is established pursuant to a resolution passed by the Board at its meeting held on 23March 2018.

本委员会是按本公司董事会於2018 年3 月23 日会议通过成立的。

2. Membership

成员

2.1 Members of the Committee shall be appointed by the Board from amongst the non-executive Directors(including independent non-executive Directors) and shall consist of not less than three members, amajority of whom should be independent. At least one of the members shall be an independent nonexecutiveDirector with appropriate professional qualifications or accounting or related financialmanagement expertise as required in Rule 5.28 of the Rules (the “GEM Listing Rules”) Governing theListing of Securities on GEM of The Stock Exchange of Hong Kong Limited (the “Stock Exchange”).

委员会由董事会从其非执行董事(包括独立非执行董事)中委任组成,委员会人数最少三名,大部分需爲独立的。其中至少一名委员会成员须爲按照香港联合交易所有限公司(「联交所」) GEM证券上市规则(「GEM上市规则」)第 5.28 条具备适当专业资格或会计或相关财务管理知识的独立 非执行董事。

2.2 A former partner of the Company’s existing auditing firm shall be prohibited from acting as a memberof the Committee for a period of at least one year from the date of his ceasing:

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

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

现时负责审核本公司帐目的核数公司的前任合夥人在以下日期(以日期较後者爲准)起计至少一年内,不得担任委员会的成员:

(a) 他终止成爲该公司合夥人的日期;或

(b) 他不再享有该公司财务利益的日期。

2.3 The chairman of the Committee shall be appointed by the Board or elected among the members of theCommittee and must be an independent non-executive Director.

委员会主席由董事会委任或经委员会会员选举、及必须是独立非执行董事。

2.4 The company secretary of the Company shall be the secretary of the Committee. In the absence of thesecretary of the Committee, Committee members present at the meeting may elect among themselves orappoint another person as the secretary for that meeting.

本公司的公司秘书爲委员会的秘书。如委员会秘书缺席,出席的委员将在他们当中选出秘书或委任其他人担任该会议的秘书。

2.5 The appointment of the members of the Committee may be revoked, replaced or additionalmembersmay be appointed to the Committee by resolutions passed by the Board. An appointment of Committeemember shall be automatically revoked if such member ceases to be a member of the Board.

经董事会通过决议,方可委任额外、更替、或罢免委员会成员。如该委员会成员不再是董事会的成员,该委员会成员的任命将自动撤销。

2.6 The terms of appointment to Committee members should be determined by the Board at the appointmentdate.

委员会成员的委任条款应由董事会於委任日期确定。

3. Proceedings of the Committee

会议程序

3.1 Notice:

会议通知:

(a) Unless otherwise agreed by all the Committee members, a meeting shall be called by at least sevendays’ notice. Such notice shall be sent to each member of the Committee, and to any other personinvited to attend. Irrespective of the length of notice being given, attendance of a Committeemember at a meeting constitutes a waiver of such notice unless the Committee member attendingthe meeting attends for the express purpose of objecting, at the beginning of the meeting, to thetransaction of any business on the grounds that the meeting has not been properly convened. Ifthe follow-up meeting takes place within 14 days after the meeting, then no notification is requiredfor such follow-up meeting.

除非委员会全体成员同意,召开委员会的会议通知期,不应少於七天。该通知应发给每名委员会会员及其他获邀出席的人士。不论通知期长短,委员会成员出席会议将被视爲其放弃受到足期通知的权利,除非出席该会议的委员会成员的目的爲在会议开始之时,以会议没有得到正确地召开爲理由,反对会议处理任何事项。如委员会在会议後的14 天内召开後续会议,则毋须就该後续会议作另行通知。

(b) A Committee member may and, on the request of a Committee member, the secretary to theCommittee shall, at any time summon a Committee meeting. Notice shall be given to eachCommittee member in person orally or in writing or by telephone or by email or by facsimiletransmission at the telephone or facsimile or address or email address from time to time notified tothe secretary by such Committee member or in such other manner as the Committee members mayfrom time to time determine.

任何委员会成员或委员会秘书(应任何委员会成员的请求时)可於任何时候召集委员会会议。召开会议通告必须亲身以口头或以书面形式、或以电话、电子邮件、传真或其他委员会成员不时议定的方式发出予各委员会成员(以该成员不时通知秘书的电话号码、传真号码、地址或电子邮箱地址爲准)。

(c) Any notice given orally shall be confirmed in writing as soon as practicable and before themeeting.

口头方式作出的会议通知,应尽快(及在会议召开前)以书面方式确实。

(d) Notice of meeting shall state the purpose, time and place of the meeting. An agenda together withother documents which may be required to be considered by the members of the Committee forthe purposes of the meeting should generally be delivered to all Committee members seven days(and in any event not less than three days) before the intended date of the Committee meeting (orsuch other period as all the Committee members may agree).

会议通告必须说明开会目的、时间和地点。议程及随附需委员就该会议目的而审阅的有关文件一般在预期召开委员会会议前七天(无论如何不少於三天)(或经所有委员同意的其他时段) 送达各成员参阅。

3.2 Quorum: The quorum of the Committee meeting shall be two members of the Committee.

法定人数: 委员会会议法定人数爲两位成员。

3.3 Attendance: The Company’s staff having accounting and financial reporting functions, the Head ofInternal Audit (or any officer(s) assuming the relevant functions but having a different designation) andrepresentative(s) of the external auditors shall normally attend meetings of the Committee. Other Boardmembers shall also have the right of attendance. However, at least once a year the Committee shall meetwith the external auditors without the presence of executive Directors and the management of theCompany.

出席:本公司拥有会计和财务报告功能的职员、内部核数主管(或任何主管承担类似工作,但被指定爲不同职称)及外聘核数师的代表通常应出席委员会会议。其他董事会的成员亦有权出席会议。无论如何,委员会应至少每年一次在没有执行董事及管理层出席的情况下,会见外聘核数师。

3.4 Frequency: Meetings shall be held at least twice annually or more frequently if circumstances require.The external auditors may request the chairman of the Committee to convene a meeting, if they considerthat one is necessary.

开会次数:每年最少开会两次或多於两次(若有所需)。如外聘核数师认爲需要,可要求委员会主席召开会议。

3.5 Meetings may be held in person, or by means of telephone, electronic or other communication facilitiesas permit all persons participating in the meeting to communicate with each other simultaneously andinstantaneously, and participation in such a meeting shall constitute presence in person at such meeting.

会议可由委员会成员亲身出席,或以电话、电子、或其他可让出席会议的人员同时及即时与对方沟通的方式进行,而以上述方式出席会议等同於亲身出席有关会议。

3.6 Resolutions of the Committee shall be passed by more than half of its members.

委员会决议须由过半成员通过方告有效。

3.7 Upon the invitation from the Committee, the chairman or chairlady of the Board and/or the generalmanager or the chief executive officer, external advisor and/or other persons can be invited to attend allor part of any meeting.

委员会可邀请董事会主席或主席及/或总经理、外部顾问及/或其他人士出席全部或部分会议。

3.8 Only the members of the Committee can vote in the meeting.

只有委员会成员可以在委员会会议中投票。

4. Written resolutions

书面决议

4.1 A resolution in writing signed by all the Committee members shall be as valid and effectual as if it hadbeen passed at a meeting of the Committee and may consist of several documents in like form eachsigned by one or more of the Committee members.

经由委员会全体成员签署通过的书面决议案与经由委员会会议通过的决议案具有同等效力,而有关书面决议案可由一名或以上委员会成员签署格式类似的多份文件组成。

5. Alternate Committee members

委任代表

5.1 A Committee member may not appoint any alternate.

委员会成员不能委任代表。

6. Authority of the Committee

委员会的权力

6.1 The Committee may exercise the following powers:

委员会可以行使以下权力:

(a) to seek any information it requires from any employee of the Company and itssubsidiaries(hereinafter collectively referred to as “Group”) and any professional advisers (including auditors),to require any of them to prepare and submit reports and to attend Committee meetings and tosupply information and address the questions raised by the Committee;

向本公司及其任何附属公司(合称「本集团」)的任何雇员及专业顾问(包括核数师)索取其所需的资料、要求上述人士准备及提交报告、出席委员会会议并提供所需资料及解答委员会提出的问题;

(b) to monitor whether the Group’s management has, in the performance of their duties, infringed anypolicies set by the Board or any applicable law, regulation and code (including the GEM ListingRules and other rules and regulations from time to time determined by the Board or a committeethereof);

监控本集团管理人员在履行职务时有否违反董事会订下的政策或适用的法律、法规及守则(包括GEM 上市规则及董事会或其委员会不时订立的规则);

(c) to investigate any activity within these terms of reference and all suspected fraudulent actsinvolving the Group and request the management to make investigation and submit reports;

调查本职权范围中的任何活动及所有涉及本集团的怀疑欺诈事件及要求管理层就此等事件作出调查及提呈报告;

(d) to review the Group’s internal control procedures and system;

评审本集团内部监管措施及系统;

(e) to review the performance of the Group’s employees in the accounting and internal auditdepartment;

评审本集团的会计及内部核数部门雇员的表现;

(f) to make recommendations to the Board for the improvement of the Group’s internal controlprocedures and system;

向董事会提出建议改善本集团内部监控措施或系统;

(g) to request the Board to dismiss any employees and/or to convene a shareholders’ meeting (ifnecessary) for purposes of revoking the appointment of any Director if there is evidence showingthat the relevant Director and/or employee has failed to discharge his duties properly;

在有证据显示该董事及/或雇员失职时,要求董事会罢免有关雇员及/或召开股东大会(如有需要)罢免有关的董事;

(h) to request the Board to take all necessary actions, including convening an extraordinary generalmeeting, to replace and dismiss the auditors of the Group;

要求董事会采取任何必要行爲,包括召开特别股东大会,更替及罢免本集团的核数师;

(i) to obtain outside legal or other independent professional advice at the expenses of the Company onany matters within these terms of reference as it considers necessary and to secure the attendanceof outsiders with relevant experience and expertise, if it considers this necessary;

如委员会觉得有需要,可就涉及本职权范围的事宜对外寻求法律或其他独立专业意见,并由本公司支付有关费用,以及确保具相关经验及专业才能的外界人士出席委员会会议;

(j) to commission reports or surveys as are necessary to assist in the performance of its duties at thecost of the Company;

如委员会觉得有需要,可委托制作报告或进行调查以协助履行其职务,并由本公司支付有关费用;

(k) to have access to sufficient resources in order to perform its duties;

可取得足够资源以履行其职务;

(l) to review annually these terms of reference and their effectiveness in the discharge of its dutiesand to make recommendation to the Board any changes it considers necessary; and

每年检讨本职权范围及其有效性以履行其职责,如委员会觉得有需要,可向董事会提出修改建议;及

(m) to exercise such powers as the Committee may consider necessary and expedient so that theirduties under section 7 below can be properly discharged.

爲使委员会能恰当地执行其於第七章项下的责任,行使其认爲有需要及权宜的权力。

6.2 The Committee should 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。

7. Duties

责任

7.1 The duties of the Committee shall be:

委员会负责履行以下责任:

Relationship with the Company’s auditors

与本公司核数师的关系

(a) 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 otherterms of engagement of the external auditor, and any questions of its 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) to review and monitor the external auditor’s independence and objectivity and the effectiveness ofthe audit process in accordance with applicable standards. The Committee should discuss with theauditor 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) where more than one audit firm is engaged, to discuss with each of the audit firms the nature andscope of the audit and reporting obligations and ensure co-ordination between audit firms beforethe audit commences;

如多於一家外聘核数师公司参与核数工作时,於核数工作开始前先与每一外聘核数师公司讨论核数性质及范畴及有关申报责任,及确保他们能互相配合;

(d) to develop and implement policy on engaging an external auditor to supply non-audit services. Forthis purpose, “external auditor” includes any entity that is under common control, ownership ormanagement with the audit firm or any entity that a reasonable and informed third party knowingall relevant information would reasonably conclude to be part of the audit firm nationally orinternationally;

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负责核数的公司的本土或国际业务的一部份的任何机构;

(e) to report to the Board, identifying and making recommendations on any matters where action orimprovement is needed;

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

审阅本公司的财务资料

(f) to monitor the integrity of the Company’s financial statements and annual report and accounts,half-year report and quarterly reports, and to review significant financial reporting judgmentscontained in them;

监察本公司的财务报表以及年度报告及帐目、半年度报告及季度报告的完整性,并审阅报表及报告所载有关财务申报的重大意见;

(g) in reviewing these reports before submission to the Board, the Committee should focusparticularly on:

在向董事会提交有关报表及报告前,委员会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;

涉及重要判断性的地方;

(iii) significant adjustments resulting from the audit;

因核数而出现的重大调整;

(iv) the going concern assumption and any qualifications;

持继续经营的假设及任何保留意见;

(v) compliance with accounting standards;

是否遵守会计准则;

(vi) compliance with the GEM Listing Rules and legal requirements in relation to financialreporting;

是否遵守有关财务申报的GEM 上巿规则及法律规定;

(vii) the fairness and reasonableness of any connected transaction and the impact of suchtransaction on the profitability of the Group and whether such connected transactions, if any,have been carried out in accordance with the terms of the agreement governing suchtransactions;

关连交易安排是否属公平合理及对本集团盈利的影响及该等关连交易,如有,是否按照有关协议的条款而执行;

(viii) whether all relevant items have been adequately disclosed in the Group’s financial statementsand whether the disclosures give a fair view of the Group’s financial conditions;

是否所有相关项目已足够地披露於本集团的财务报表,及有关披露是否可以公平地展示本集团的财政状况;

(ix) any significant or unusual items that are, or may need to be, reflected in such reports andaccounts; and

在该等报告及帐目中所反映或需反映的任何重大或不寻常项目;及

(x) the cashflow position of the Group;

本集团现金流量的状况;

and to provide advice and comments thereon to the Board;

并就此向董事会提供建议及意见;

(h) in regard to (g) above:

就上述(g)项而言:

(i) members of the Committee should liaise with the Board and senior management of theGroup and 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本集团的高级管理人员进行联络。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 thathave been raised by the Company’s staff responsible for the accounting and financialreporting function, compliance officer or auditors;

委员会应考虑於该等报告及帐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﹔

(i) to discuss problems and reservations with the auditors arising from the interim, quarterly and finalaudits, and any matters the auditors may wish to discuss (in the absence of management wherenecessary);

与核数师讨论中期评审,季度及年度审核所遇上的问题及作出的保留、及核数师认爲应当讨论的其他事项(管理层可能按情况而须避席此等讨论);

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

监管本公司财务申报制度及内部监控 程序

(j) to review the Company’s financial controls, internal control and risk management and internalcontrol systems;

检讨本公司的财务监控、风险管理及内部监控系统;

(k) to discuss the risk management and internal control systems with management to ensure thatmanagement has performed its duty to have an effective systems. This discussion should includethe adequacy of resources, staff qualifications and experience, training programmes and budget ofthe 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;

(l) to consider major investigation findings on risk management and internal control matters asdelegated 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;

(m) where an internal audit function exists, to ensure co-ordination between the internalandexternal auditors, and to ensure that the internal audit function is adequately resourced and hasappropriate 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;并且在适当的地位;以及检讨及监察其成效;

(n) to review the Group’s financial and accounting policies and practices;

检讨本集团的财务及会计政策及实务;

(o) to review the external auditor’s management letter, any material queries raised by the auditor tomanagement about accounting records, financial accounts or systems of control and management’sresponse;

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、财务帐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;

(p) to ensure that the Board will provide a timely response to the issues raised in the external auditor’smanagement 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;

Performing the Company’s corporate governance functions

履行本公司的企业管治职能

(q) to develop and review the Company’s policies and practices on corporate governance and makerecommendations to the Board;

制定及检视本公司的企业管治政策及常规,并向董事会提出建议;

(r) to review and monitor the training and continuous professional development of Directors andsenior management of the Company;

审核及监督本公司董事及高级管理人员的培训工作和持续专业发展;

(s) to review and monitor the Company’s policies and practices on compliance with legal andregulatory requirements;

审查和监督本公司的政策和规则,以确保其能遵守法律和监管要求;

(t) to develop, review and monitor the code of conduct and compliance manual (if any) applicable toemployees and directors of the Company; and

制定,检讨及监察适用於本公司雇员及董事的行为守则及合规手册(如有);及

(u) to review the Company’s compliance with the code provision under Appendix 15 of the GEMListing Rules and disclosure in the Corporate Governance Report of the Company.

审阅本公司有否遵守GEM上市规则附录十五之守则条文及本公司之企业管治报告之披露要求。

Others

其它

(v) to review arrangements employees of the Group can use, in confidence, to raise concerns aboutpossible improprieties in financial reporting, internal control or other matters. The Committeeshould ensure that proper arrangements are in place for fair and independent investigation of thesematters and for appropriate follow-up action;

检讨本公司设定的以下安排:本集团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;

(w) to review arrangements employees of the Company can use, in confidence, to raise concerns aboutpossible improprieties in financial reporting, internal control or other matters. The Committeeshould ensure that proper arrangements are in place for fair and independent investigation ofthese 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爲提出关注。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;

(x) to act as the key representative body for overseeing the Company’s relations with the externalauditor;

担任本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;

(y) to report to the Board on the matters set out above; and

就上述事宜向董事会汇报;及

(z) to consider and implement other matters, as defined or assigned by the Board from time to time.

考虑及执行董事会委派的其他事项。

8. Minutes and reporting procedures

会议纪录及汇报程序

8.1 The secretary shall, at the beginning of each meeting, ascertain and record the existence of any conflictsof interest and minute them accordingly. The relevant member of the Committee shall not be countedtowards the quorum and he must abstain from voting on any resolution of the Committee in which he orany of his close associates has a material interest, unless the exceptions set out in note 5 to Appendix 3to the GEM Listing Rules apply.

秘书应在每次会议开始时查问是否有任何利益冲突并记录在会议纪录中。有关的委员会会员将不计入法定人数内、而除非GEM 上市规则附录三附注五适用,相关委员就他或其任何紧密联系人有重大利益的委员会决议必须放弃投票。

8.2 Full minutes of Committee meetings shall be kept by a duly appointed secretary of the meeting (whoshould normally be the company secretary). Draft and final versions of minutes of the Committeemeetings should be sent to all Committee members for their comment and records within a reasonabletime after the meeting (generally, meaning within 14 days after the meeting). Once the minutes aresigned, the secretary shall circulate the minutes and reports of the Committee to all members of theBoard.

委员会的完整会议纪录应由正式委任的会议秘书(通常爲公司秘书)保存。会议纪录的初稿及最後定稿应在会议後一段合理时间(一般指委员会会议结束後的14 天内)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。会议纪录获签署後,秘书应将委员会的会议 纪录和报告传阅予董事会所有成员。

8.3 The secretary of the Committee shall keep record of all meetings of the Committee held during eachfinancial year of the Company and records of individual attendance of members of the Committee, on anamed basis, at meetings held during that financial year.

委员会秘书应将就本公司财政年度年内委员会所有会议的会议纪录存档,以及具名纪录每名成员於委员会会议的出席率。

9. Reporting responsibilities

汇报责任

9.1 The Committee shall report to the Board after each meeting.

委员会应於每次委员会会议後向董事会作出汇报。

10. Annual general meeting

股东周年大会

10.1 The chairman of the Committee or in his absence, another member of the Committee or failing this, hisduly appointed delegate, shall attend the annual general meeting of the Company and be prepared toanswer questions at the annual general meeting on the Committee’s activities and their responsibilities.

委员会的主席,或在委员会主席缺席 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)应出席本公司的股东周年大会,并就委员会的活动及其职责在股东周年大会上回应问题。

10.2 Company’s management should ensure the external auditor attend the annual general meeting to answerquestions about the conduct of the audit, the preparation and content of the auditors’ report, theaccounting policies and auditor independence.

本公司的管理层应确保外聘核数师出席股东周年大会,回答有关审核工作,编制核数师报告及其内容,会计政策以及核数师的独立性等问题。

11. Continuing application of the articles of association of the Company

本公司组织章程的持续适用

11.1 The articles of association of the Company regulating the meetings and proceedings of the Directors sofar as the same are applicable and are not replaced by the provisions in these terms of reference shallapply to the meetings and proceedings of the Committee.

就前文未有作出规范,但本公司章程细则作出了规范的董事会会议程序的规定,在可行的情况下适用於委员会的会议程序。

12. Powers of the Board

董事会权力

12.1 The Board may, subject to compliance with the articles of association of the Company and the GEMListing Rules (including the Corporate Governance Code set out in Appendix 15 to the GEM ListingRules or if adopted by the Company, the Company’s own code of corporate governance practices),amend, supplement and revoke these terms of reference and any resolution passed by the Committeeprovided that no amendments or supplements to and revocation of these terms of reference and theresolutions passed by the Committee shall invalidate any prior act and resolution of the Committeewhich would have been valid if such terms of reference or resolution had not been amended,supplemented or revoked.

本职权范围所有规则及委员会通过的决议,可以由董事会在不违反公司章程及GEM 上市规则的前提下(包括GEM 上市规则之附录十五所载的企业管治守则或本公司自行制定的企业管治常规守则(如被采用)),随时修订、补充及废除,惟有关修订、补充及废除,并不影响任何在有 关行动作出前,委员会已经通过的决议或已采取的行动的有效性。

13. Publication of the terms of reference of the Committee

委员会职权范围的刊登

13.1 The Committee should make available its terms of reference, explaining its role and the authoritydelegated to it by the Board by including them on the website of the Company and on the website of theStock Exchange.

委员会应在本公司的网站及联交所的网站公开其职权范围,解释其角色及董事会转授予其的权力。

Adopted on 23 March 2018

於 2018 年3 月23 日采纳