证监会

帐目及审计规则

问1:

假如某持牌法团仅就第4类、5类、6类或9类受规管活动之中的其中一项或多于一项活动获发牌,并且受指明发牌条件规限(即该法团不能持有客户资产),及其财政年度并非止于6月30日或12月31日,则该持牌法团是否须按照《证券及期货(帐目及审计)规则》第3(1)(b)条的规定呈交以该财政年度的最后一天状况为准的财务申报表,而尽管根据《证券及期货(财政资源)规则》第56(3)条该法团是无需呈交的?

答:

该持牌法团可呈交其为遵守《证券及期货(财政资源)规则》第56(3)条而呈交的最近期的财务申报表(即截至6月30日或12月31日止)。

例如,财政年度至2004年7月31日止的持牌法团可以呈交其截至2004年6月30日止的财务申报表,从而遵守《证券及期货(帐目及审计)规则》。

然而,若该持牌法团选择呈交其截至2004年7月31日止的财务申报表的话,亦是同样可以接受的。

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