SIM Technology Group Limited — Governance Information 2015

Dec 31, 2015

==> picture [108 x 72] intentionally omitted <==

SIM TECHNOLOGY GROUP LIMITED 晨訊科技集團有限公司

(“COMPANY”) (“ 本公司 ”)

Terms of reference of the Audit Committee (“AC”) of the Board of Directors (“Board”) of the Company 董事會 (“ 董事會 ”) 審核委員會 (“ 審委會 ”) 權責範圍及程序

1. Membership

成員

• 1.1 The AC shall comprise not less than three 審委會成員由董事會委任，成員人數應不少 members to be appointed by the Board. All 於三位。所有審委會的成員必須為本公司的 members of the AC must be non-executive 非執行董事，其中至少要有一名是具備適當

• directors of the Company, at least one of 專業資格或具備適當的會計或相關的財務管

• whom is an independent non-executive 理專長的獨立非執行董事，及大多數成員應

• director with appropriate professional 為獨立非執立董事。

• qualifications or accounting or related financial management expertise and the majority of whom should be independent non-executive directors.

• 1.2 The Board shall appoint the chairman of the AC who should be one of the independent non-executive directors sitting on the AC. In the absence of the chairman of the AC or an appointed deputy, the remaining members present shall elect one of them to chair the meeting.

• 審委會主席由董事會委任，此主席應為審委 會成員中的一位獨立非執行董事。如審委會 主席或副主席未能出席會議，其他出席會議 的成員應互選其中一人擔任主席。

• 1.3 Only members of the AC have the right to 只有審委會的成員方可出席審委會之會議。 attend the AC meetings. However, any 然而，若審委會議為任何董事、行政人員或 director, executive or other person may be 其他人士可協助該會履行職責，則可邀請該 invited to attend the meetings when the AC 等人士出席會議。

• considers that their attendance can assist it to discharge its duties.

• 1.4 An AC member may not appoint any 審委會成員不能委任代表。 alternate.

AC - 1

• 1.5 A former partner of the Company’s existing auditing firm should be prohibited from acting as a member of the AC for a period of 1 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,

• 現時負責審計本公司賬目的核數公司的前任 合夥人在以下日期（以日期較後者為准）起 計一年內，不得擔任本公司審委會的成員：

• (a) 他終止成為該公司合夥人的日期；或

• (b) 他不再享有該公司財務利益的日期。

whichever is later.

2. Frequency and proceedings of meetings 會議次數及程序

• 2.1 The AC shall meet at least two times a year and at such other times as the chairman of the AC shall require. The external auditors may request a meeting if they consider that one is necessary.

• 審委會應至少每年開會兩次，並按審委會主 席要求的其他時間開會。外聘核數師如認為 有需要，可要求召開會議。

• 2.2 The quorum for meetings of the AC shall be 審委會會議的法定人數應為能使獨立非執行 of such a number that the independent 董事在會上占大多數的數目。正式召開而達 non-executive directors shall form the 到法定中數的審委會會議有權履行審委會獲 majority in the meeting. A duly convened 賦予的一切或任何授權、權力和酌情權。

• meeting of the AC at which a quorum is present shall be competent to exercise all or any of the authorities, powers and discretions vested in the AC.

• 2.3 AC members may pass resolutions by way 審委會成員可以書面決議方式通過任何決 of written resolutions, but such must be 議，惟必須所有審委會成員書面同意。 passed by all AC members in writing.

3. Secretary

秘書

• 3.1 The company secretary of the Company (or 公司秘書 ( 或由正式委任的會議秘書 ) 應擔任 a duly appointed secretary of the meeting) 審委會秘書。 shall act as the secretary of the AC.

4. Notice of Meetings

會議通告

• 4.1 Meetings of the AC shall be convened by the 審委會的會議應由審委會主席召開。 chairman of the AC.

• 4.2 Unless otherwise agreed, notice of each 除非另有協議，否則載有會議地點、時間、 meeting setting out the venue, time and date 日期及載有會議議題之議程的通告，應於開 together with the agenda of items to be 會日期之前最少 14 天送交審委會各成員及其 discussed, shall be forwarded to each of the 他需要出席會議的人士。補充文件應於開會

• members of the AC and any other person 之前最少 2 個工作天送交。

• required to attend at least 14 days before the meeting date. Supporting papers shall be sent at least 2 working days before the meeting.

AC - 2

• 4.3 Any AC member may or, on the request of a AC member, the secretary to the AC shall, at any time summon a AC meeting. Notice shall be given to each AC 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 AC member or in such other manner as the AC members may from time to time determine.

任何審委會成員或審委會秘書 ( 應審委會成 員的請求時）可於任何時候召集審委會會 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、傳真或其他審 委會成員不時議定的方式發出予各審委會成 員 ( 以該成員不時通知秘書的電話號碼、傳真 。 號碼、地址或電子郵箱地址為准 )

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

• 任何口頭會議通知應在切實可行範圍內儘快 及在會議召開前以書面方式確實。

• 4.5 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.

• 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，但被指定為不同職稱 ) 及一位外聘核數師的代表通常應出席會議。

5. Minutes of the Meetings

會議記錄

• 5.1 Minutes of the AC meetings shall record in sufficient detail the matters considered in the meetings and decisions reached, including any concerns raised and dissenting views expressed. Draft and final versions of minutes of the meetings should be sent to all AC members for their comment and records as soon as practicable after the meeting and unless there is a conflict of interest, to all other members of the Board for their information.

• 審委會的會議記錄應詳細記錄會議上審議的 事項及所作出的決定，包括會上提出的關注 及相反意見。會議記錄的初稿及最後定稿應 於會議完成後切實可行範圍內儘快供審委會 所有成員傳閱，以供提出意見及作其紀錄之 用；若無利益衝突，亦應供董事會其餘全部 成員傳閱。

• 5.2 The secretary of the AC shall keep the minutes and resolutions passed at the AC meetings and they should be open for inspection at any reasonable time on reasonable notice by any director save when there is a conflict of interest.

• 審委會秘書應保存審委會之會議記錄及通過 決議案之文件。除非有利益衝突，否則任何 董事可在提出合理通知後，於任何合理時間 內查閱上述文件。

6. Annual General Meeting

股東周年大會

• 6.1 The chairman of the AC shall attend the 審委會主席應出席本公司的股東周年大會， Annual General Meeting of the Company 並準備回答股東有關審委會會議的問題。 and be prepared to respond to shareholders’ questions on the activities of the AC.

7. Duties

責任

• 7.1 The AC shall:

審委會應：

AC - 3

• 7.1.1 consider, and make recommendations to the Board on the appointment, reappointment and removal of the external auditor, and approve the remuneration and terms of engagement of the external auditor, and any questions of its resignation or dismissal;

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

• 7.1.3 discuss with the auditors before the audit commences the nature and scope of the audit and reporting obligations and ensure co-ordination where more than one audit firm is involved;

• 7.1.4 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 AC should report to the Board, identifying and making recommendations on any matters where action or improvement is needed;

• 7.1.5 monitor integrity of the Company’s financial statements and annual report and accounts, half-year report and, if prepared for publication, quarterly reports, and review significant financial reporting judgements contained in them;

• 7.1.6 review the Company’s annual report and accounts, half-year report and, if prepared for publication, quarterly reports before submission to the Board, focusing particularly on:

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

就本公司外聘核數師的委任、重新委任 及罷免作出考慮及向董事會提供建議， 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；

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；

於核數工作開始前與核數師討論核數性 質及範疇及有關申報責任；如多於一家 外聘核數師公司參予核數工作時，確實 它們的互相配合；

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，在合理情況下會斷定該機構 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。審委會應就任 何須採取行動或改善的事項向董事會報 告並提出建議﹔

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﹔

在向董事會提交有關報表及報告前，特 別針對下列事項加以審閱：

會計政策及實務的任何更改；

AC - 4

• (b) major judgmental areas;

• (c) significant adjustments resulting from the audit;

• (d) the going concern assumptions and any qualifications;

• (e) compliance with accounting standards;

• (f) compliance with the Rules Governing the Listing of Securities on The Stock Exchange of Hong Kong Limited (“ Listing Rules ”) and legal requirements in relation to financial reporting;

• (g) the fairness and reasonableness of any connected transaction and the impact of such transaction on the profitability of the Company;

• (h) whether all relevant items have been adequately disclosed in the Company’s financial statements and whether the disclosures give a fair view of the Company’s financial conditions;

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

• (j) the cashflow position of the Company;

and provide advice and comments thereon to the Board;

• 7.1.7 as regards 7.1.6 above:

• (a) members of the AC must liaise with the Board and senior management and the AC must meet, at least twice a year, with the Company’s auditors; and

涉及重要判斷的地方；

因核數出現的重大調整；

企業持繼續經營的假設及任何保留 意見；

是否遵守會計準則；

是否遵守有關財務申報的香港聯合 交易所有限公司證券上市規則 (“ 上市規則 ”) 及法律規定；

關連交易安排屬否公平合理及對本 公司盈利的影響；

有否在本公司的財務報表中充分披 露所有相關事項，及有關披露能否 就本公司的財政狀況提供一公正的 看法；

考慮該等報告及帳目中所反映的任 何重大或不尋常專案﹔及

本公司現金流量的狀況；

並就此向本公司董事會提供建議及意 見；

就上述 7.1.6 項而言 :

審委會成員須與董事會及高級管理人員 聯絡；審委會須至少每年與本公司的核 數師開會兩次﹔及

AC - 5

• (b) the AC should consider any significant or unusual items that are, or may need to be, reflected in the report and accounts, it must 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;

• 7.1.8 discuss problems and reservations arising from the interim and final audits, and any matters the auditors may wish to discuss (in the absence of management where necessary);

• 7.1.9 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;

• 7.1.10 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;

• 7.1.11 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;

• 7.1.12 (where an internal audit function exists) review the internal audit programme, ensure co-ordination between the internal and external auditors, and ensure that the internal audit function is adequately resourced and has appropriate standing within the Company and to review and monitor, its effectiveness;

審委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， 並須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﹔

與核數師討論中期有限度評審及年度審 核所遇上的問題、或核數師認為應當討 論的其他事項 ( 本集團管理層可能按情 況而須避席此等討論 ) ；

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；

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 經驗是否足夠，以及員工所接受的培訓 課程及有關預算又是否充足；

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﹔

( 如本公司設有內部審核功能 ) 評審集團 內部核數程序、確保內部和外聘核數師 的工作得到協調、也須確保內部審核功 能在本公司內部有足夠資源運作﹔並且 有適當的地位﹔以及檢討及監察其成 效；

AC - 6

• 7.1.13 consider the appointment of any person to be a AC member, a company secretary, auditors and accounting staff either to fill a casual vacancy or as an additional AC member, company secretary, auditors and accounting staff or dismissal of any of them;

• 7.1.14 consider the major findings of internal investigations and management’s response;

• 7.1.15 review the external auditor’s management letter, any material queries raised by the auditor to management about the accounting records, financial accounts or systems of control and management’s response;

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

• 7.1.17 to report to the Board on the matters set out in C.3.1 to C.3.7 of the Code on Corporate Governance Practices in Appendix 14 of the Listing Rules;

• 7.1.18 consider other topics, as defined or assigned by the Board from time to time;

• 7.1.19review the financial and accounting policies and practices of the Company and its subsidiaries;

• 7.1.20review arrangements employees of the Company can use, in confidence, to raise concerns about possible improprieties in financial reporting, internal control or other matters;

• 7.1.21ensure that proper arrangements are in place for fair and independent investigation of these matters and for appropriate follow-up action; and

• 7.1.22act as the key representative body for overseeing the Company’s relations with the external auditor.

考慮委任任何人作為審委會成員、公司 秘書、核數師、會計工作人員以填補臨 時空缺或作為額外的審委會成員、公司 秘書、核數師、會計工作人員或將其罷 免之建議；

考慮內部調查報告及管理層回應的主要 發現；

檢討外聘核數師給予管理層的《審核情 況說明函件》、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﹔

確保董事會可及時回應外聘核數師給予 管理層的《審核情況說明函件》中提出 的事宜﹔

就上市規則附錄十四《企業管治常規守 則》 C.3.1 – C.3.7 條文的事宜向董事會 彙報﹔

研究其他董事會不時界定或委派的課 題﹔

檢討本公司及其旗下子公司之財務及會 計政策及實務﹔

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為提出關注；

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； 及

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。

AC - 7

8. Reporting Responsibilities

報告責任

• 8.1 The AC chairman shall report formally to the 審委會每次開會後，審委會主席應就審委會 Board on its proceedings after each meeting 在其職責範圍內討論的一切事宜，向董事會 on all matters within its duties and 提交正式的報告。 responsibilities.

• 8.2 The AC shall make whatever 審委會應就任何其職責範圍內之事宜而認為 recommendations to the Board it deems 需要採取的行動或作出的改善，向董事會作 appropriate on any area within its remit 出其認為合適的建議。 where action or improvement is needed.

• 8.3 The AC shall provide to the Board all the 審委會應向董事會提供上市規則附錄 14 第 L information set out in paragraph L of 段所述的一切資料，方便公司在年報內編制 Appendix 14 to the Listing Rules, to enable 企業管治報告，以符合附錄 23 或（如適用） the Company to prepare the corporate 附錄 14 的規定。 governance report in its annual report in compliance with such Appendix 23 or (as the case may be) Appendix 14.

9. Authority

權力

• 9.1 The AC is authorised to investigate any 審委會有權按照其權責範圍進行任何調查。 activity within its terms of reference. The 審委會有權為履行職責而向本公司任何雇員 AC is also authorised to seek any 合理地索取任何資料。 information it reasonably requires from any employee of the Company in order to perform its duties.

• 9.2 The AC may obtain, at the expense of the 審委會可就任何在其權責範圍內之事宜，尋 Company, legal or other professional advice 求法律或其他專業意見，所需費用由本公司 on any matters within its terms of reference. 支付。

• 9.3 The AC should be provided with sufficient 審委會應獲供給充足資源以履行其職責。 resources to perform its duties.

10. Other

其他

• 10.1 The AC shall review its terms of reference, 審委會應在有需要時檢討其權責範圍、表現 performance and constitution and 及組織章程，並將其認為必要之修改提交董 recommend any changes it considers 事會審批。 necessary to the Board for approval when necessary.

AC - 8