eprint Group Limited — Governance Information 2016

Apr 22, 2016

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eprint Group Limited eprint 集團有限公司

董事會審核委員會職權範圍 Terms of reference of the Audit Committee of the Board of Directors

eprint Group Limited eprint 集團有限公司

(the “Company” and 「本公司」 )

Terms of reference of the Audit Committee (“Committee”) of the Board of Directors (“Board”) of the Company 董事會 ( 「董事會」 ) 審核委員會 ( 「委員會」 ) 職權範圍

(Revised on 22 April 2016) （於 2016 年 4 月 22 日修訂）

， ( 中文本爲翻譯稿 僅供參考用 )

1. Constitution

組成

• 1.1 The Committee is established pursuant to a resolution passed by the Board at its meeting held on 13 November 2013.

本委員會是按本公司董事會於 2013 年 11 月 13 日會議通過成立 的。

2. Membership

成員

• 2.1 Members of the Committee shall be appointed by the Board from amongst the non-executive directors only of the Company and shall consist of not less than three members, a majority of whom should be independent non-executive directors. At least one member is an independent non-executive director with appropriate professional qualifications or accounting or related financial management expertise as required in rule 3.10(2) of the Rules Governing the Listing of Securities on The Stock Exchange of Hong Kong Limited (the “ Listing Rules ”).

委員會由董事會從其非執行董事 中委任組成，委員會人數最少三 名，大部分委員應爲獨立非執行董 事，其中至少一名須按照香港聯合 交易所有限公司證券上市規則 ( 「上市規則」 )第 3.10(2)條具備適 當專業資格或會計或相關財務管 理知識。

• 2.2 The chairman of the Committee shall be appointed by the Board and shall be an independent non-executive director.

委員會主席由董事會委任及必須 是獨立非執行董事。

• 2.3 The company secretary of the Company shall be the secretary of the Committee.

本公司的公司秘書爲委員會的秘 書。

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• 2.4 The appointment of the members or secretary of the Committee may be revoked, or additional members may be appointed to the Committee by separate resolutions passed by the Board and by the Committee.

• Proceedings of the Committee

• 3.1 Notice:

• (a) Unless otherwise agreed by all the Committee members (either orally or in writing), a meeting shall be called by giving at least seven days’ notice.

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

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

• 經董事會及委員會分別通過决 議，方可委任額外的委員會的成 員、更替或罷免委員會的成員或秘 書。

會議程序

會議通知：

• (a) 除非委員會全體成員(口頭或 書面)同意，委員會的會議通知 期，不應少於七天。

• (b) 任何委員會成員或委員會秘書 （應委員會成員的請求時）可 於任何時候召集委員會會議。 召開會議通告必須親身以口頭 或以書面形式、或以電話、電 子郵件、傳真或其他委員會成 員不時議定的方式發出予各委 員會成員不時通知秘書的電話 或傳真號碼或電郵地址或郵寄 地址。

• (c) 以口頭通知方式召開的會議， 應儘快(及在會議召開前)以書 面方式確實。

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• (d) Notice of meeting shall state the purpose, time and place of the meeting and shall be accompanied by an agenda together with other documents which may be required to be considered by the members of the Committee for the purposes of the meeting. In respect of regular meetings of the Committee to be held as mentioned in clause 3.4 below, and so far as practicable for all other meetings of the Committee, the agenda and accompanying papers shall be sent in full to all the members of the Committee in a timely manner and at least 3 days before the intended date of the meeting of the Committee (or such other period as all the Committee members may agree).

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

• 3.3 Attendance: The finance director, the head of internal audit (or any officer(s) assuming the relevant functions but having a different designation) and a representative of the external auditors shall normally attend meetings. Other Board members shall also have the right of attendance. However, at least twice a year the Committee shall meet with the external auditors without executive Board members present.

• 3.4 Frequency: Meetings shall be held at least twice annually or more frequently if circumstances require and with unanimous written consent to consider the budget, revised budget and, if published for publication, quarterly report prepared by the Board. The external auditors may request the chairman of the Committee to convene a meeting, if they consider that one is necessary.

• (d) 召開會議的通告必須說明開會 目的、開會時間、地點、議程 及連同有關文件予各成員參 閱。有關文件應與議程一起送 出，而議程應與會議通告(或確 認會議通告的函)一併發出。 第 3.4 條所述委員會定期會議 的議程及有關文件應全部及時 送交委員會全體成員，並至少 在計劃舉行委員會會議日期的 最少三天前(或委員會全體成 員協定的其它時間內)送出。委 員會其它所有會議在切實可行 的情况下亦應採納以上安排。

法定人數 : 法定人數爲兩位成員。

出席 : 主管財務的董事，公司內部 核數的主管(或任何主管承擔類似 工作，但被指定爲不同職稱)及一 位外聘核數師的代表通常應出席 會議。其他董事會的成員亦有權出 席會議。無論如何，委員會應至少 每年兩次在沒有董事會的執行董 事出席的情况下，會見外聘核數 師。

開會次數 : 每年最少開會兩次或 (若有所需及有一致書面同意時) 多於兩次，討論董事會提呈的預 算、修訂預算及(若發行公布)季度 報告草稿。如外聘核數師認爲需 要，可要求委員會主席召開會議。

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4. Written resolutions

• 4.1 Written resolutions may be passed by all Committee members in writing.

5. Alternate Committee members

1 A Committee member may not appoint any alternate.

6. Authority of the Audit Committee

• 6.1 The Committee may exercise the following powers:

• (a) to seek any information it requires from any employee of the Company and its subsidiaries (together, the “ Group ”) and any professional advisers (including auditors), to require any of them to prepare and submit reports and to attend Committee meetings and to supply information and address the questions raised by the Committee;

• (b) to monitor whether the Group’s management has, in the performance of their duties, infringed any policies set by the Board or any applicable law, regulation and code (including the Listing Rules and other rules and regulations from time to time determined by the Board or a committee thereof);

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

• (d) to review the Group’s risk management and internal control systems;

書面决議

委員會成員可以以書面贊成方式 通過任何决議，惟有關書面决議必 須由所有委員會成員簽字。

委任代表

委員會成員不能委任代表。

審核委員會的權力

委員會可以行使以下權力：

• (a) 要求本公司及其任何附屬公 司(統稱爲 「本集團」 )的任何 雇員及專業顧問 (包括核數 師)準備及提交報告及出席委 員會會議提供所需資料及解 答委員會提出之問題；

• (b) 監控本集團管理人員在履行 職務時有否違反董事會訂下 的政策或適用的法律、守則 (包括上市規則及董事會或其 委員會訂立的規則)；

• (c) 調查本職權範圍中的任何活 動及所有涉及集團的懷疑欺 詐事件及要求管理層就此等 事件作出調查及提呈報告；

• (d) 評審本集團風險管理及內部 監控系統；

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

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

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

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

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

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

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

• (l) where there is any disagreement between the Committee and the Board on the selection, appointment, resignation or dismissal of the external auditors which cannot be resolved, to report its own recommendation on such matters to the shareholders;

• (e) 評審本集團的會計及內部核 數部門雇員的表現；

• (f) 向董事會提出建議改善本集 團內部監控系統；

• (g) 在有證據顯示本集團董事及 其他雇員失職時，要求董事 會召開股東大會(如有需要) 罷免有關人員的職務；

• (h) 要求董事會採取任何必要行 爲，包括召開特別股東大 會，更替及罷免本集團的核 數師；

• (i) 如委員會覺得有需要，可就 涉及本職權範圍的事宜向有 相關經驗及專業才能的獨立 第三方尋求獨立法律及其他 專業意見並由本公司負責有 關費用；及

• (j) 如委員會覺得有需要，可委 托製作報告或進行調查以協 助履行其職務並由本公司負 責有關費用；

• (k) 可取得足够資源以履行其職 務；

• (l) 當委員會及董事會在挑選、 委任、辭退外聘核數師事宜 上意見不合並未能解决時， 可向股東報告其建議；

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

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

• 6.2 The Committee should be provided with sufficient resources to perform its duties.

7. Duties

• 7.1 The duties of the Committee shall be:

Relationship with the Company’s auditors

• (a) to be primarily responsible for making recommendation 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 any questions of its resignation or dismissal;

• (b) to review and monitor the external auditor’s independence and objectivity and the effectiveness of the audit process in accordance with applicable standards;

• (c) to discuss with the auditors the nature and scope of the audit and reporting obligations before the audit commences;

• (m) 每年檢討本職權範圍及其有 效性，如委員會覺得有需 要，可向董事會提供修改建 議；及

• (n) 爲使委員會能恰當地執行其 於第七章項下的責任，其認 爲有需要及有益的權力。

委員會應獲供給充足資源以履行 其職責。

審核委員會的責任

委員會負責履行以下責任：

與本公司核數師的關係

• (a) 主要負責就外聘核數師的委 任、重新委任及罷免向董事 會提供建議，批准外聘核數 師的薪酬及聘用條款、及處 理任何有關該核數師辭職或 辭退該核數師的問題；

• (b) 按適用的標準檢討及監察外 聘核數師是否獨立客觀及核 數程序是否有效；

• (c) 於核數工作開始前先與核數 師討論核數性質及範疇及有 關申報責任；

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• (d) to develop and implement policy on engaging of 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;

Review of the Company’s financial information

• (e) to monitor the 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 judgements contained in them;

• (f) in reviewing these reports mentioned in paragraph (e) before submission to the Board, focusing particularly on:

• (i) any changes in accounting policies and practices;

• (ii) major judgmental areas;

• (iii) significant adjustments resulting from audit;

• (iv) the going concern assumption and any qualifications;

• (v) compliance with accounting standards;

• (d) 就外聘核數師提供非核數服 務制定政策，並予以執行。 就此規定而言，“外聘核數師” 包括與負責核數的公司處於 同一控制權、所有權或管理 權之下的任何機構，或一個 合理知悉所有有關資料的第 三方，在合理情况下會斷定 該機構屬於該負責核數的公 司的本土或國際業務的一部 份的任何機構。委員會應就 任何須採取行動或改善的事 項向董事會報告並提出建 議；

審閱本公司的財務資料

• (e) 監察本公司的財務報表以及 年度報告及賬目、半年度報 告及(若擬刊發)季度報告的 完整性，並審閱報表及報告 所載有關財務申報的重大意 見；

• (f) 在向董事會提交上述第(e)段 有關報表及報告前，應特別 針對下列事項加以審閱：

• (i) 會計政策及實務的任何 更改；

• (ii) 涉及重要判斷性的地方；

• (iii) 因核數而出現的重大調 整；

• (iv) 集團持繼續經營的假設 及任何保留意見；

• (v) 是否遵守會計準則；

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• (vi) compliance with the Listing Rules and legal requirements in relation to financial reporting;

• (g) regarding (e) and (f) above:

• (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 auditors; and

• (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 auditors;

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

• (h) 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;

• (i) to discuss the risk management and internal control systems with management to ensure that management has performed its duty to have an 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;

• (vi) 是否遵守有關財務申報 的上巿規則及法律規 定；

• (g) 就上述(e)及(f)項而言：

• (i) 委員會成員應與董事會 及高級管理人員聯絡。委 員會須至少每年與本公 司的核數師開會兩次；及

• (ii) 委員會應考慮於該等報 告及賬目中所反映或需 反映的任何重大或不尋 常事項，並應適當考慮任 何由本公司屬下會計及 財務彙報職員、監察主任 或核數師提出的事項；

監管本公司財務申報制度、風險管 理及內部監控系統

• (h) 檢討本公司的財務監控，以 及（除非有另設的董事會轄 下風險委員會又或董事會本 身會明確處理）檢討本公司 的風險管理及內部監控系 統；

• (i) 與管理層討論風險管理及內 部監控系統，確保管理層已履 行職責建立有效的系統。討論 內容應包括本公司在會計及 財務彙報職能方面的資源、員 工資歷及經驗是否足够，以及 員工所接受的培訓課程及有 關預算是否充足；

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• (j) 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;

• (k) where an internal audit function exists, to ensure co-ordination between the internal and 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;

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

• (m) 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;

• (n) to ensure that the Board will provide a timely response to the issues raised in the external auditor’s management letter;

• (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. The Committee should ensure that proper arrangements are in place for fair and independent investigation of these matters and for appropriate follow-up action;

• (p) to act as the key representative body for overseeing the Company’s relations with the external auditor;

• (q) to report to the Board on the matters set out above;

• (j) 主動或應董事會的委派，就 有關風險管理及內部監控事 宜的重要調查結果及管理層 對調查結果的回應進行研 究；

• (k) 如果本集團設有內部審核功 能，須確保內部和外聘核數 師工作得到協調；也須確保 內部審核功能在本公司內部 有足够資源運作，並且有適 當的地位；以及檢討及監察 其成效；

• (l) 檢討本集團的財務及會計政 策及實務；

• (m) 檢查外聘核數師給予管理層 的《審核情况說明函件》、 核數師就會計紀錄、財務賬 目或監控系統向管理層提出 的任何重大疑問及管理層作 出的回應；

• (n) 確保董事會及時回應於外聘 核數師給予管理層的《審核 情况說明函件》中提出的事 宜；

• (o) 檢討本公司設定的以下安 排：本公司雇員可暗中就財 務彙報、內部監控或其他方 面可能發生的不正當行爲提 出關注。委員會應確保有適 當安排，讓本公司對此等事 宜作出公平獨立的調查及採 取適當行動；

• (p) 擔任本公司與外聘核數師之 間的主要代表，負責監察二 者之間的關係；

• (q) 就上述事宜向董事會彙報；

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• (r) to consider other matters, as defined or assigned by the Board from time to time;

Corporate Governance Functions

• s) to develop and review the Company’s policies and practices on corporate governance and make recommendations to the Board;

• t) to review and monitor the training and continuous professional development of directors and senior management;

• u) to review and monitor the Company’s policies and practices on compliance with legal and regulatory requirements;

• v) to develop, review and monitor the code of conduct and compliance manual (if any) applicable to employees and directors; and

• w) to review the Company’s compliance with the code and disclosure in the corporate governance report.

8. Reporting procedures

• 8.1 Full minutes of the meetings of the Committee and all written resolutions of the Committee should be kept by the secretary of the Committee.

• 8.2 The secretary of the Committee shall circulate the draft and final versions of minutes of the meetings or, as the case may be, written resolutions of the Committee to all Committee members for their comment and records within a reasonable time after the meeting or the passing of the written resolutions.

• (r) 考慮及執行董事會委派的其 它事項；

企業管治職能

• s) 制定及檢討本公司的企業管 治政策及常規，並向董事會 提出建議；

• t) 檢討及監察董事及高級管理 人員的培訓及持續專業發 展；

• u) 檢討及監察本公司在遵守法 律及監管規定方面的政策及 常規；

• v) 制定、檢討及監察雇員及董 事的操守準則及合規手册 （如有）；及

• w) 檢討本公司遵守守則的情况 及在企業管治報告內的披 露。

會議紀錄及書面决議的傳閱

委員會的完整會議紀錄及書面决 議應由委員會秘書保存。

委員會秘書應於委員會會議結束 後或書面决議簽署前的合理時段 內，把會議紀錄或書面决議(視乎 情况而定)的初稿及最後定稿發送 委員會全體成員(初稿供成員表達 。 意見，最後定稿作其紀錄之用)

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

委員會秘書應將各財政年度委員 會舉行的會議會議紀錄及個別成 員出席紀錄備存於本公司。

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

本公司組織章程的持續適用

• 9.1 The articles of association of the Company regulating the meetings and proceedings of the directors so far as the same are applicable and are not replaced by the provisions in these terms of reference shall apply to the meetings and proceedings of the Committee.

就前文未有作出規範，但本公司章 程細則作出了規範的董事會會議 程序的規定，適用於委員會的會議 程序。

10. Powers of the Board

董事會權力

• 10.1 The Board may, subject to compliance with the articles of association of the Company and the Listing Rules (including the Corporate Governance Code and Corporate Governance Report set out in Appendix 14 to the Listing Rules 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 Committee provided that no amendments to and revocation of these terms of reference and the resolutions passed by the Committee shall invalidate any prior act and resolution of the Committee which would have been valid if such terms of reference or resolution had not been amended or revoked.

本職權範圍所有規則及委員會通 過的决議，可以由董事會在不違反 公司章程及上市規則的前提下(包 括上市規則之附錄十四《企業管治 守則》及《企業管治報告》或公司 自行制定的企業管治常規守則（如 被採用）)，隨時修訂、補充及廢 除，惟有關修訂、補充及廢除，並 不影響任何在有關行動作出前，委 員會己經通過的决議或己採取的 行動的有效性。

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