Web3 Meta Limited — Audit Report / Information 2015

Feb 11, 2015

ODELLA LEATHER HOLDINGS LIMITED 愛特麗皮革控股有限公司

(Incorporated in the Cayman Islands with limited liability)

（於開曼群島註冊成立之股份有限公司）

(Stock Code: 8093) ( 股份代號 : 8093)

(the “Company”)

（「本公司」）

TERMS OF REFERENCE OF THE AUDIT COMMITTEE (THE “COMMITTEE”) OF THE BOARD (THE “BOARD”) OF DIRECTORS (THE “DIRECTORS”) OF THE COMPANY 本公司董事 (“ 董事 ”) 會 (“ 董事會 ”) 審核委員會 (“ 委員會 ”) 職權範圍

1. Constitution

， (中文本爲翻譯稿 僅供參考用) 組成

• 1.1 The Committee is established pursuant to a resolution passed by the Board at its meeting held on 28 January 2015.

本委員會是按本公司董事會於 2015 年 1 月 28 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 (including independent non-executive Directors) and shall consist of not less than three members, a majority of whom should be independent. At least one of the members shall be an independent non-executive Director with appropriate professional qualifications accounting or related financial management expertise as required in Rule 5.28 of the Rules (the “GEM Listing Rules” ) Governing the Listing of Securities on the Growth Enterprise Market of The Stock Exchange of Hong Kong Limited (the “ Stock Exchange ”).

委員會由董事會從其非執行董事 ( 包 括獨立非執行董事 ) 中委任組成，委員 會人數最少三名，大部分需爲獨立 的。其中至少一名委員會成員須爲按 照香港聯合交易所有限公司 ( “ 聯交 所 ” ) 創業板證券上市規則 (“ 創業板上 市規則 ”) 第 5.28 條具備適當專業資格 或會計或相關財務管理知識的獨立 非執行董事。

ODELLA LEATHER HOLDINGS LIMITED 愛特麗皮革控股有限公司 TERMS OF REFERENCE OF THE AUDIT COMMITTEE 審核委員會職權範圍

2. Membership

成員

• 2.2 A former partner of the Company’s existing auditing firm shall be prohibited from acting as a member of 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.

• 現時負責審核本公司帳目的核數公 司的前任合夥人在以下日期 ( 以日期 較後者爲准 ) 起計至少一年內，不得擔 任委員會的成員：

• (a) 他終止成爲該公司合夥人的日 期；或

• (b) 他不再享有該公司財務利益的日 期。

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

• 委員會主席由董事會委任或經委員 會會員選舉、及必須是獨立非執行董 事。

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

• 本公司的公司秘書爲委員會的秘 書。如委員會秘書缺席，出席的委員 將在他們當中選出秘書或委任其他 人擔任該會議的秘書。

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

經董事會及委員會分別通過決議，方
可委任額外、更替、或罷免委員會成
員。如該委員會成員不再是董事會的
成員，該委員會成員的任命將自動撤
銷。

2

ODELLA LEATHER HOLDINGS LIMITED 愛特麗皮革控股有限公司 TERMS OF REFERENCE OF THE AUDIT COMMITTEE 審核委員會職權範圍

3. Proceedings of the Committee

• 3.1 Notice:

• (a) Unless otherwise agreed by all the Committee members, a meeting shall be called by at least seven days’ notice. Such notice shall be sent to each member of the Committee, and to any other person invited to attend. Irrespective of the length of notice being given, attendance of a Committee member at a meeting constitutes a waiver of such notice unless the Committee member attending the meeting attends for the express purpose of objecting, at the beginning of the meeting, to the transaction of any business on the grounds that the meeting has not been properly convened.

• (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.

• (d) Notice of meeting shall state the purpose, time and place of the meeting. 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 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 (or such other period as all the Committee members may agree).

會議程序

會議通知：

• 除非委員會全體成員同意，召開委 員會的會議通知期，不應少於七 天。該通知應發給每名委員會會員 及其他獲邀出席的人士。不論通知 期長短，委員會成員出席會議將被 視爲其放棄受到足期通知的權 利，除非出席該會議的委員會成員 的目的爲在會議開始之時，以會議 沒有得到正確地召開爲理由，反對 會議處理任何事項。

任何委員會成員或委員會秘書（應 任何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 ( 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爲准 )

口頭方式作出的會議通知，應儘快 ( 及在會議召開前 ) 以書面方式確 實。

會議通告必須說明開會目的、時間 和地點。議程及隨附需委員就該會 議目的而審閱的有關文件一般在 預期召開委員會會議前七天（無論 如何不少於三天） ( 或經所有委員 同意的其他時段 ) 送達各成員參 閱。

3

ODELLA LEATHER HOLDINGS LIMITED 愛特麗皮革控股有限公司 TERMS OF REFERENCE OF THE AUDIT COMMITTEE 審核委員會職權範圍

1. Proceedings of the Committee

2. 3.1 Notice:

3. 3.2 Quorum: The quorum of the Committee meeting shall be two members of the Committee.

4. 3.3 Attendance: The Company’s staff having accounting and financial reporting functions, the Head of Internal Audit (or any officer(s) assuming the relevant functions but having a different designation) and representative(s) of the external auditors shall normally attend meetings of the Committee. Other Board members shall also have the right of attendance. However, at least once a year the Committee shall meet with the external auditors without the presence of executive Directors and the management of the Company.

5. 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 consider that one is necessary.

6. 3.5 Meetings may be held in person, or by means of telephone, electronic or other communication facilities as permit all persons participating in the meeting to communicate with each other simultaneously and instantaneously, and participation in such a meeting shall constitute presence in person at such meeting.

4. Written resolutions

• 4.1 A resolution in writing signed by all the Committee members 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 like form each signed by one or more of the Committee members.

5. Alternate Committee members

• 5.1 A Committee member may not appoint any alternate.

會議程序

會議通知：

法定人數 : 委員會會議法定人數爲兩 位成員。

出席 : 本公司擁有會計和財務報告功 能的職員、內部核數主管 ( 或任何主管 承擔類似工作，但被指定爲不同職稱 ) 及外聘核數師的代表通常應出席委 員會會議。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 每年一次在沒有執行董事及管理層 出席的情況下，會見外聘核數師。

開會次數 : 每年最少開會兩次或多於 兩次 ( 若有所需 ) 。如外聘核數師認爲 需要，可要求委員會主席召開會議。

會議可由委員會成員親身出席，或以
電話、電子、或其他可讓出席會議的
人員同時及即時與對方溝通的方式
進行，而以上述方式出席會議等同於
親身出席有關會議。

書面決議

經由委員會全體成員簽署通過的書
面決議案與經由委員會會議通過的
決議案具有同等效力，而有關書面決
議案可由一名或以上委員會成員簽
署格式類似的多份文件組成。

委任代表

委員會成員不能委任代表。

4

ODELLA LEATHER HOLDINGS LIMITED 愛特麗皮革控股有限公司 TERMS OF REFERENCE OF THE AUDIT COMMITTEE 審核委員會職權範圍

6. Authority of the Audit Committee

委員會的權力

• 6.1 The Committee may exercise the following powers:

委員會可以行使以下權力：

• (a) to seek any information it requires from any employee of the Company and its subsidiaries (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 to supply information and address the questions raised by the Committee;

• (a) 向本公司及其任何附屬公司 ( 合稱 “ 本集團 ”) 的任何雇員及 專業顧問 ( 包括核數師 ) 索取其 所需的資料、要求上述人士準 備及提交報告、出席委員會會 議並提供所需資料及解答委員 會提出的問題；

• (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 GEM Listing Rules and other rules and regulations from time to time determined by the Board or a committee thereof);

• (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、法規及守則 ( 包括創業板上市規則及董事 會或其委員會不時訂立的規 則 ) ；

• (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;

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

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

• (d) 評審本集團內部監管措施及系 統；

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

• (e) 評審本集團的會計及內部核數 部門雇員的表現；

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

• (f) 向董事會提出建議改善本集團 內部監控措施或系統 ;

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

• (g) 在有證據顯示該董事及 / 或雇 員失職時，要求董事會罷免有 關雇員及 / 或召開股東大會 ( 如 有需要 ) 罷免有關的董事；

5

ODELLA LEATHER HOLDINGS LIMITED 愛特麗皮革控股有限公司 TERMS OF REFERENCE OF THE AUDIT COMMITTEE 審核委員會職權範圍

6. Authority of the Audit Committee

• (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 expenses 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) 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

• (m) 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.

委員會的權力

• (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對外尋求 法律或其他獨立專業意見，並 由本公司支付有關費用，以及 確保具相關經驗及專業才能的 獨立第三方出席委員會會議；

• (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，並由本公司支付有關費 用 ;

• (k) 可取得足夠資源以履行其職 務 ;

• (l) 每年檢討本職權範圍及其有效 性以履行其職責，如委員會覺 得有需要，可向董事會提出修 改建議 ; 及

• (m) 爲使委員會能恰當地執行其於 第七章項下的責任，行使其認 爲有需要及權宜的權力。

• 委員會應獲供給充足資源以履行其 職責。

6

ODELLA LEATHER HOLDINGS LIMITED 愛特麗皮革控股有限公司 TERMS OF REFERENCE OF THE AUDIT COMMITTEE 審核委員會職權範圍

7. Duties

• 7.1 The duties of the Committee shall be:

Relationship with the Company’s auditors

• (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 other 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. The Committee should discuss with the auditor the nature and scope of the audit and reporting obligations before the audit commences;

• (c) where more than one audit firm is engaged, to discuss with each of the audit firms the nature and scope of the audit and reporting obligations and ensure co-ordination between audit firms before the audit commences;

• (d) to 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 Committee should report to the Board, identifying and making recommendations on any matters where action or improvement is needed;

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。委員會應於核數工作開 始前先與核數師討論核數性質及 範疇及有關申報責任 ;

• (c) 如多於一家外聘核數師公司參與 核數工作時，於核數工作開始前 先與每一外聘核數師公司討論核 數性質及範疇及有關申報責任， 及確保他們能互相配合；

• (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，在合理情況下會斷 定該機構屬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 ;

7

ODELLA LEATHER HOLDINGS LIMITED 愛特麗皮革控股有限公司

TERMS OF REFERENCE OF THE AUDIT COMMITTEE 審核委員會職權範圍

7. Duties

Review of the Company’s financial information

• (e) to monitor the integrity of the Company’s financial statements and annual report and accounts, interim report and, if prepared for publication, quarterly reports, and to review significant financial reporting judgments contained in them;

• (f) in reviewing these reports (the Company’s annual report and accounts, interim report and, if prepared for publication, quarterly report) before submission to the Board, the Committee should focus particularly on:

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

• (ii) major judgmental areas;

• (iii) significant adjustments resulting from the audit;

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

• (v) compliance with accounting standards;

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

• (vii) the fairness and reasonableness of any connected transaction and the impact of such transaction 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 such transactions;

責任

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 報告及帳目、中期報告及 ( 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) 在向董事會提交有關 ( 本公司的年 度報告及帳目、中期報告及 ( 若擬 刊發 ) 季度報告 ) 報表及報告前， 委員會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) 持繼續經營的假設及任何保 留意見；

• (v) 是否遵守會計準則；

• (vi) 是否遵守有關財務申報的創 業板上巿規則及法律規定；

• (vii) 關連交易安排是否屬公平合 理及對本集團盈利的影響及 該等關連交易，如有，是否 按照有關協議的條款而執 行；

8

ODELLA LEATHER HOLDINGS LIMITED 愛特麗皮革控股有限公司 TERMS OF REFERENCE OF THE AUDIT COMMITTEE 審核委員會職權範圍

7. Duties

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

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

• (x) the cashflow position of the Group;

and to provide advice and comments thereon to the Board;

• (g) in regard to (f) above:

• (i) members of the Committee should liaise with the Board and senior management of the Group 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;

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

責任

• (viii) 是否所有相關項目已足夠地 披露於本集團的財務報表， 及有關披露是否可以公平地 展示本集團的財政狀況；

• (ix) 在該等報告及帳目中所反映 或需反映的任何重大或不尋 常項目 ; 及

• (x) 本集團現金流量的狀況；

• 並就此向董事會提供建議及意見

• (g) 就上述 (f) 項而言 :

• (i) 委員會成員應與董事會及本 集團的高級管理人員進行商 議。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 帳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﹔

• (h) 與核數師討論中期評審及年度審 核所遇上的問題及作出的保留、 及核數師認爲應當討論的其他事 項 ( 管理層可能按情況而須避席此 等討論 ) ；

9

ODELLA LEATHER HOLDINGS LIMITED 愛特麗皮革控股有限公司

TERMS OF REFERENCE OF THE AUDIT COMMITTEE 審核委員會職權範圍

7. Duties

Oversight of the Company’s financial reporting system and internal control procedures

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

• (j) to discuss the internal control system with management to ensure that management has performed its duty to have an effective internal control system. 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;

• (k) to consider major investigation findings on internal control matters as delegated by the Board or on its own initiative and management’s response to these findings;

• (l) 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;

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

• (n) 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;

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

責任

監管本公司財務申報制度及內部監控 程序

• (i) 檢討本公司的財務監控、內部監 控及風險管理系統；

• (j) 與管理層討論內部監控系統，確 保管理層已履行職責建立有效的 內部監控系統。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 程及有關會計及財務彙報職能的 預算是否充足；

• (k) 主動或應董事會的委派，就有關 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 ;

• (l) 如果設有內部審核功能，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有足 夠資源運作 ; 並且在本公司內部有 適當的地位 ; 以及檢討及監察其成 效 ;

• (m) 檢討本集團的財務及會計政策及 實務 ;

• (n) 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、財務帳目或監控系 統向管理層提出的任何重大疑問 及管理層作出的回應 ;

• (o) 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 ;

10

ODELLA LEATHER HOLDINGS LIMITED 愛特麗皮革控股有限公司 TERMS OF REFERENCE OF THE AUDIT COMMITTEE 審核委員會職權範圍

7. Duties

責任

• (p) to conduct exit interviews with any Director, financial controller, internal control manager or internal audit manager upon their resignation in order to ascertain the reasons for his/their departure;

• (p) 於董事、財務總監、內部監控經 理或內部核數部門主管離職時， 接見有關人員並瞭解其離職原因 ;

• (q) to prepare work reports for presentation to the Board and to prepare summary of work reports for inclusion in the Group’s interim and annual reports;

• (q) 就期內的工作草擬報告及概要報 告；前者交董事會審閱，後者刊 於本集團的中期及年度報告 ;

• (r) to consider the appointment of any person to be a Committee member, auditors and accounting staff either to fill a casual vacancy or as an additional Committee member, auditors and accounting staff or dismissal of any of them;

• (r) 考慮委任任何人士作爲審核委員 會成員、核數師、財務工作人員， 以填補空缺或增設有關職務或考 慮罷免上述任何人士 ;

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

• (s) 就上述事宜向董事會彙報 ;

• (t) 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;

• (t) 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 ;

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

• (u) 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 ;

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

• (v) 考慮及執行董事會委派的其他事 項。

11

ODELLA LEATHER HOLDINGS LIMITED 愛特麗皮革控股有限公司 TERMS OF REFERENCE OF THE AUDIT COMMITTEE 審核委員會職權範圍

8. Veto rights of the Committee

委員會的否決權

• 8.1 The Committee has the following veto rights notwithstanding approval by the Board. The Group cannot implement any of the following matters which has been vetoed by the Committee:

儘管已獲董事會批准，委員會就下列
事項有否決權。本集團不能執行委員
會否決的以下事情：

• (a) to approve any connected transaction within the meaning of the GEM Listing Rules which requires an independent shareholders’ vote (unless the approval of such connected transaction is made conditional on the obtaining of the approval of the independent non-executive Directors and the independent shareholders); and

• (a) 批准任何屬創業板上市規則所 界定及須經過獨立股東批准才 可進行的關連交易 ( 如果批准此 等交易是有條件性的 , 而條件是 本公司獨立非執行董事及獨立 股東批准有關交易 , 則不在此 限。 ) ；及

• (b) to employ or dismiss the Group’s financial controller or the internal audit manager.

• (b) 聘用或罷免本集團的財務總監 或內部核數部門主管。

9. Minutes and reporting procedures

會議紀錄及彙報程序

• 9.1 The secretary shall, at the beginning of each meeting, ascertain and record the existence of any conflicts of interest and minute them accordingly. The relevant member of the Committee shall not be counted towards the quorum and he must abstain from voting on any resolution of the Committee in which he or any of his associates has a material interest, unless the exceptions set out in note 1 to Appendix 3 to the GEM Listing Rules apply.

秘書應在每次會議開始時查問是否
有任何利益衝突並記錄在會議紀錄
中。有關的委員會會員將不計入法定
人數內、而除非創業板上市規則附錄
三附注一適用，相關委員就他或其任
何連絡人有重大利益的委員會決議
必須放棄投票。

• 9.2 Full minutes of Committee meetings shall be kept by a duly appointed secretary of the meeting (who should normally be the company secretary). Draft and final versions of minutes of the Committee meetings should be sent to all Committee members for their comment and records within a reasonable time after the meeting (generally, meaning within 14 days after the meeting). Once the minutes are signed, the secretary shall circulate the minutes and reports of the Committee to all members of the Board.

委員會的完整會議紀錄應由正式委 任的會議秘書（通常爲公司秘書）保 存。會議紀錄的初稿及最後定稿應在 會議後一段合理時間 ( 一般指委員會 會議結束後的 14 天內 ) 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。會議紀 錄獲簽署後，秘書應將委員會的會議 紀錄和報告傳閱予董事會所有成員。

12

ODELLA LEATHER HOLDINGS LIMITED 愛特麗皮革控股有限公司 TERMS OF REFERENCE OF THE AUDIT COMMITTEE 審核委員會職權範圍

9. Minutes and reporting procedures

會議紀錄及彙報程序

• 9.3 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.

委員會秘書應將就本公司財政年度
年內委員會所有會議的會議紀錄存
檔，以及具名紀錄每名成員於委員會
會會議的出席率。

10. Reporting responsibilities

• 10.1 The Committee shall report to the Board after each meeting.

彙報責任

委員會應於每次委員會會議後向董
事會作出彙報。

11. Annual general meeting

股東周年大會

• 11.1 The chairman of the Committee or in his absence, another member of the Committee or failing this, his duly appointed delegate, shall attend the annual general meeting of the Company and be prepared to answer questions at the annual general meeting on the Committee's activities and their responsibilities.

委員會的主席，或在委員會主席缺席 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 ) 應出席本 公司的股東周年大會，並就委員會的 活動及其職責在股東周年大會上回 應問題。

• 11.2 Company’s management should ensure the external auditor attend the annual general meeting to answer questions about the conduct of the audit, the preparation and content of the auditors’ report, the accounting policies and auditor independence.

本公司的管理層應確保外聘核數師
出席股東周年大會，回答有關審核工
作，編制核數師報告及其內容，會計
政策以及核數師的獨立性等問題。

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

本公司組織章程的持續適用

• 12.1 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，在可行的情況下適用於委員
會的會議程序。

13

ODELLA LEATHER HOLDINGS LIMITED 愛特麗皮革控股有限公司 TERMS OF REFERENCE OF THE AUDIT COMMITTEE 審核委員會職權範圍

13. Powers of the Board

董事會權力

• 13.1 The Board may, subject to compliance with the articles of association of the Company and the GEM Listing Rules (including the Corporate Governance Code set out in Appendix 15 to the GEM 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 or supplements 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, supplemented or revoked.

本職權範圍所有規則及委員會通過 的決議，可以由董事會在不違反公司 章程及創業板上市規則的前提下 ( 包 括創業板上市規則之附錄十五所載 的企業管治守則或本公司自行制定 ， 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，委員會己經通過的決 議或己採取的行動的有效性。

14. Publication of the terms of reference of the Committee

委員會職權範圍的刊登

• 14.1 The Committee should make available its terms of reference, explaining its role and the authority delegated to it by the Board by including them on the website of the Company and on the website of the Stock Exchange.

委員會應在本公司的網站及聯交所
的網站公開其職權範圍，解釋其角色
及董事會轉授予其的權力。

Adopted on 28 January 2015 於 2015 年 1 月 28 日採納

14