Vobile Group Limited — Governance Information 2018

Jan 2, 2018

Vobile Group Limited 阜博集團有限公司

(Incorporated in the Cayman Islands with limited liability)

( 於開曼群島註冊成立的有限公司）

(the “ Company ”, together with its subsidiaries, the “ Group ”)

（「 公司 」，與其子公司合稱「 集團 」）

TERMS OF REFERENCE OF THE AUDIT COMMITTEE ADOPTED BY THE BOARD ON DECEMBER 8, 2017 董事會於 2017 年 12 月 8 日採納的審核委員會職權範圍

1 Membership

成員

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

審核委員會（以下稱為「 委員會 」）須由董事會從公司的非執行董事中委任。 委員會必須由不少於三名成員組成，且委員會的成員必須以公司的獨立非執行 董事佔大多數。其中至少有一名成員必須是如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)條所規定具備適當專業資格，或具備適當的 會計或相關的財務管理專長的獨立非執行董事。如董事會成員只有三名獨立非 執行董事，他們全部必須被委任為委員會成員。委員會的組成必須遵守不時的 上市規則的要求。

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

委員會的主席必須是獨立非執行董事並且由董事會委任的委員會成員。

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

• (i) to be a partner of the firm; or

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

現時負責審計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，不得擔任委員會的成員：

• (i) 他或她終止成為該核數公司合夥人的日期；或

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(ii) 他或她不再享有該核數公司財務利益的日期。

2 Attendance at Meetings

出席會議

• (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, the chairman of the Committee shall not be entitled to a second or casting vote.

委員會會議的法定人數為三人，其中最少兩人必須為獨立非執行董事。如票數 均等，委員會的主席無權投第二票或決定票。

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

除下列第(f)節外，一般來說，董事會主席、財務總監及副財務總監必須出席委 員會會議。如需要，外聘核數師的代表亦必須被邀請出席委員會會議。對被檢 討的範圍有特定職責的其他員工亦可以被邀請出席。

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

公司秘書或助理公司秘書（如有）是委員會的秘書，而他或她必須獲繳出席委 員會的所有會議。

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

委員會會議通知必須送達予所有委員會成員。在此目的下無論當面交給該成員 或以口述形式送達或以任何電子形式傳遞至任何提供予公司的電子號碼或電郵 位址均被視為正式送達。

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

委員會成員可以透過電話會議或其它相似的通訊設備參加委員會會議。而透過 該設備參與會議的所有人能夠聽見對方。根據本條款參加會議將構成以親身方 式參加該會議。

• (f) The Committee may hold separate private meeting(s) with the internal auditors and/or the external auditors with no executive directors or senior management present

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whenever they think fit and appropriate, or a separate private meeting(s) with the executive directors or senior management with no auditors present.

如委員會認為合適及適當，委員會可與內部核數師及／或外聘核數師舉行沒有 執行董事或高級管理層出席的私人會議，或與執行董事舉行沒有核數師出席的 私人會議。

3 Frequency of Meetings

會議的次數

Meetings shall be held not less than twice a year, or at such frequency as required under the Listing 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 the selection of auditors and the pre-approval of audit services. The external auditors or any members of the Committee may request a meeting if they consider it necessary and upon the receipt of such request, the secretary of the Committee shall convene such a meeting as soon as reasonably practicable and having regard to the convenience of all members with priority given to the INEDs.

會議應每年召開不少於兩次，或按不時適用於公司的上市規則或其他法律要求的會議 頻率召開。會議亦應於委員會須向董事會報告以及須考慮挑選核數師及事先批准審計 服務時召開。如認為有需要，外聘核數師或任何委員會成員可以要求召開會議，在收 到該要求後，委員會秘書必須在合理切實可行範圍內於所有成員方便情況下（應給予 獨立非執行董事優先權）儘快召開有關會議。

4 Committee’s Resolutions

委員會的決議

A resolution in writing signed by all the members of the Committee shall be as valid and effectual as if it had been passed at a meeting of the Committee and may consist of several documents 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. This provision is without prejudice to any requirement under the Listing Rules for a Board or Committee meeting to be held.

經委員會的所有成員簽署的書面決議是有效及有作用的，該決議將視作為於委員會會 議上通過。該決議可由多份相同格式，並由一位或多位成員簽署的文件組成。該決議 可以傳真或其他電子通訊方式簽署及傳閱。本條文不得損害上市規則任何有關董事會 或委員會會議的舉行之規定。

5 Authorities

授權

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

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委員會已獲董事會授權調查在其職權範圍內的任何活動。委員會已獲授權向所 有員工或執行董事索取任何所須的資料。而該等人士已被指示必須對委員會所 提出的任何要求合作。

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

委員會已獲董事會授權，如委員會認為有需要，可由公司支付合理的費用向外 索取法律或其他獨立專業意見及確保有關經驗及專業的外聘人員出席會議。

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

財務總監必須以委員會要求的形式向委員會報告。

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

委員會必須向董事會報告任何其知悉並具足夠重要性需要使董事會知悉的懷疑 欺詐或不合規則的事項、不遵守內部監控或懷疑侵犯法律法規及規例的行為。

• (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 the corporate governance report in the annual report of the Company to include a statement from the Committee explaining its recommendations and the reasons why the Board has taken a different view.

凡董事會不同意委員會對甄選、委任、辭任或罷免外聘核數師事宜的意見，委 員會應安排在公司年報中的《企業管治報告》中列載委員會闡述其建議的聲明， 以及董事會持不同意見的原因。

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

委員會應獲供給充足資源以履行其職責。

• (g) The Committee may form and delegate authority to subcommittees consisting of one or more members of the Committee when appropriate, except to the extent such delegation is limited by the Listing Rules or other applicable laws. The actions of any such subcommittee shall be presented to the full committee at the next scheduled meeting.

委員會可於適當情況下組成及授權由一名委員會成員或以上組成的小組委員會， 惟有關授權受上市規則或其他適用法律所限。任何有關小組委員會的行動應於 下一屆計劃會議上向完整委員會呈報。

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6 Reliance

依賴

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

委員會成員各自有權在並無實際得悉資料失實的情況下，依賴向本公司提供資料的本 公司內外該等人士及組織的誠信，以及有關人士及組織向本公司提供的財務及其他資 料的準確性及完整性。

7 General Responsibilities

一般責任

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

委員會是作為其他董事、外聘核數師及內部核數師之間，就其對財務及其他彙 報、內部監控、外部及內部審計的責任及董事會不時決定的其他事項的一個溝 通的焦點。

• (b) The Committee’s role is one of oversight and it is to assist the Board in fulfilling its responsibilities by providing an independent review and supervision of financial reporting, by satisfying themselves as to the effectiveness of the risk management and internal controls of the Group, and as to the adequacy of the external and internal audits. The Committee is to take the view that such risk management and internal controls are designed to manage rather than eliminate risk of failure to achieve business objectives, and can only provide reasonable and not absolute assurance against material misstatement or loss.

委員會的角色為監督，透過對財務彙報提供獨立審閱及監督，及透過令其信納 集團的風險管理和內部監控的有效性及內部和外部審計的足夠性，從而協助董 事會履行其責任。委員會認為，有關風險管理和內部監控旨在管理，而非消除 未能達至業務目標的風險，並僅可就重大失實陳述或損失提供合理而非絕對保 證。

• (c) The Committee shall fulfill any other responsibilities as required by the Listing Rules from 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 its responsibilities.

委員會必須按上市規則不時的規定履行任何其他責任。委員會必須能夠全面存 取有關履行其責任的所有本公司賬簿、記錄、設施及人員。

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8 Duties

職責

The duties of the Committee shall include: 委員會的職責須包括：

Relationship with the Company’s external auditors

與公司外聘核數師的關係

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

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

考慮外聘核數師提交的每年核數計畫及，如需要，在會議中做出討論；

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

檢討及監察外聘核數師是否獨立客觀。就此而言，委員會必須：

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

每年向外聘核數師索取資料，瞭解核數師就保持其獨立性以及在監察有關 規則執行方面所採納的政策和系統，包括輪換核數合夥人及職員的規定；

• (ii) conduct annual review of all non-audit services performed by the external auditors and the related fee levels, and to ensure that such services do not impair the independence of the external auditors upon considering (i) whether the skills and experience of the audit firm make it a suitable supplier of nonaudit services; (ii) whether there are safeguards in place to ensure that there is no threat to the objectivity and independence of the audit because the external auditor 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 audit firm; and the criteria for compensation of the individuals performing the audit.;

於考慮以下各項時對由外聘核數師履行的所有非核數服務及相關的收費情 況進行年度檢討，及確保該等服務不會影響外聘核數師的獨立性：(i)審計 公司是否具備成為合適非核數服務供應商的技能及經驗；(ii)是否設有安 全保障以確保並無因外聘核數師提供非核數服務而對審計客觀及獨立造成

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的威脅；(iii)非核數服務的性質、相關費用水平及個別及合共與審計公司 相關的費用水平；及個別人士進行審計的酬金準則；

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

檢討有關雇用外聘核數師任何職員或合夥人的政策及考慮有否因任何該等 雇用而損害外聘核數師在核數工作上的判斷力或獨立性；

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

按適用的標準檢討及監察核數系統是否有效，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；

• (e) develop and implement policy on engaging the external auditors 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;

就外聘核數師提供非核數服務制定政策，並予以執行。就此而言，「 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分的任何機構。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；

Review of the Company’s financial information

審閱公司的財務資料

• (f) 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 judgments contained in them. In reviewing these reports before submission to the Board, the Committee should focus particularly on:

監察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。委員會在向董 事會提交有關報表及報告前，應特別針對下列事項加以審閱：

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

會計政策及實務的任何更改；

• (ii) major judgmental areas;

涉及重要判斷的地方；

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• (iii) significant adjustments resulting from audit;

因核數而出現的重大調整；

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

企業持續經營的假設及任何保留意見；

• (v) compliance with accounting standards; and

會計準則遵守情況；及

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

有關財務申報的上市規則及法律規定的遵守情況；

• (g) regarding to (f) above:

就上述(f)項而言：

• (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 external auditors; and

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公司的 外聘核數師開會兩次；及

• (ii) the Committee should consider whether all relevant items have been adequately disclosed in the financial statements and whether the statements give a fair view of the nature of the transactions reported, and in relation to any significant or unusual items that are, or may need to be, reflected in the report 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, and ensure that it is fair, not misleading and is given suitable prominence in the financial statements;

委員會應考慮所有相關項目是否已於財務報表作出足夠披露及報表是否對 所呈報交易性質給予公平意見，以及就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而言，應適當考慮任何由公司的會計及財務匯 報職員、監察主任或核數師提出的事項，並確保其屬公平、無誤導及於財 務報表的重要性合適；

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

， 監管公司財務申報制度 風險管理及內部監控系統

• (h) 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;

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檢討公司的財務監控的成效，以及（除非有另設的董事會轄下風險委員會又或 董事會本身明確處理）檢討本公司的風險管理及內部監控系統；

• (i) 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;

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。討論內容應包括公司在會計及財務彙報職能方面的資源、員工履歷及經驗 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；

• (j) 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;

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) 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 review and monitor its effectiveness;

確保內部和外聘核數師的工作得到協調；也確保內部審核功能在公司內部有足 夠資源運作，並且有適當的地位；以及檢討及監察其成效；

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

檢討集團的財務及會計政策及實務，包括有關政策及實務是否已遵守所有適用 法律及監管規定，包括《美國反海外腐敗法》；

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

討論由中期及期末審計引起的任何問題及保留，及外聘核數師希望討論的任何 問題（如有必要，在管理層缺席的情況下），及協助解決外聘核數師與管理層 之間的任何意見分歧；

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

檢查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；

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

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確保董事會及時回應於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；

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

就上述事宜向董事會匯報；

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

研究其他由董事會界定的課題；

• (r) review arrangements employees of the Company can use, in confidence, 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 actions;

檢討公司設定的以下安排：公司僱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。委員會應確保有適當安排，讓公司對此等事 宜作出公平獨立的調查及採取適當行動；

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

擔任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；及

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

審核委員會應制定舉報政策及系統，讓僱員及其他與公司有往來者（如客戶及 供應商）可暗中向審核委員會舉報任何有關公司之擬屬不當事宜。

9 Reporting Procedures

報告程序

• (a) The Committee shall report to the Board. At the next meeting of the Board following a 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.

委員會應向董事會報告。在委員會的會議／書面決議之後的下一個董事會，委 員會要向董事會呈交委員會會議紀錄／決議的副本。該會議記錄或決議應訂明 委員會的調查結果、建議及決定。

• (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 all Committee members for their comment and records, within a reasonable time after the meeting.

委員會的完整會議紀錄應由委員會秘書保存。委員會會議紀錄的初稿及最後定 稿應在會議後一段合理時間內先後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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• (c) Copies of the minutes of meetings of the Committee shall be provided to the Board at its meetings.

委員會會議記錄的副本要向董事會在其會議中提供。

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

作為獨立非執行董事的委員會成員每年均須根據上市規則要求向公司提供確認 函確認其獨立性。

• (e) The Committee shall evaluate and assess its performance and the adequacy of these terms of reference from time to time and recommend any proposed changes to the Board.

委員會應不時評估及評定其表現及該等職權範圍的充足程度，並向董事會建議 任何建議變動。

10 Publication and Update of the Terms of Reference

職權範圍的發佈及更新

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

當有需要時，本職權範圍應就環境及法定要求（如上市規則）的改變而作出更新及修 改。本職權範圍應透過將資料登載於香港聯合交易所有限公司網站及公司網站上向公 眾公開。

11 Communication with Shareholders

與股東之通訊

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

董事會主席應出席股東周年大會，並邀請委員會的主席，或在該委員會的主席缺席時 由另一名委員（或如該名委員未能出席，則其適當委任的代表）出席並在股東周年大 會上回答提問。

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