| 单词 | 非核數 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 释义 | 非核數 noun —non-audit nSee also:非核 n—non-core n 非核—non-nuclear
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(i) 研究本集團與外聘核數師之間的所有關係(包 括 非核數服 務) slogp.com | (i) consider all relationships between the Group and the [...] External Auditors (including non-audit services) slogp.com |
此外， 任命本公司外聘核數師作一次性的 非核數 服 務 （如少於港幣100萬元） 須向委員會報告以作紀錄。 sjmholdings.com.hk | Moreover, appointment of the Company’s [...] external auditors for one-time non-audit services [...]below HK$1 million has to be reported [...]to the Committee for record purposes. sjmholdings.com.hk |
(iii) 該等非核數服務 的性質、有關費用的水平，以及就該外聘核 數師來說，個別服務費用和合計服務費用的水平；及 slogp.com | (iii) the nature of the non-audit services, the [...] related fee levels and fee levels individually and in total relative to [...]the External Auditors; and (iv) criteria for compensation of the individuals performing the audit slogp.com |
(i) 就外聘核數師的能力和經驗來說，其是否適合為本公司提供 該等非核數服務 slogp.com | (i) whether the skills and experience of the [...] External Auditors make it a suitable supplier of non-audit services slogp.com |
(ii) 是否設有預防措施，可確保外聘核數師的核數工作的客觀性 及獨立性不會因其提供非核數服務 而受到威脅 slogp.com | (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 Auditors provide non-audit services slogp.com |
就上 市公司而言，《上市規則》附錄二十三第 2(h)段已規定，上市發 行人的企業管治報告必須披露核數師及有關機構提 供 核數 及 非核 數服務的酬金5 。 legco.gov.hk | As far as listed companies are concerned, Paragraph 2(h) of Appendix 23 to the Listing Rules already provides for the mandatory [...] disclosure of the [...] remuneration of the auditor and related entities for audit and non-audit services in [...]the corporate governance report of listed issuers5 . legco.gov.hk |
我們留意到擴大核數師酬金的披露範圍以包括核數師及與核數師 有聯繫者所提供的非核數服務 這項建議，涉及複雜的問題。 legco.gov.hk | We note that the proposal to extend the [...] disclosure of the auditor’s [...] remuneration to cover non-audit services undertaken by the auditor and [...]its associates involves complex issues. legco.gov.hk |
(iii) 至少每年一次在管理層不在場的情況下會見外聘核數師一 [...] 次，以討論與核數費用有關的事宜、任何因核數工作產生的 (f) 就外聘核數師提供非核數服務制定政策，並予以執行。 slogp.com | (iii) meet with the External Auditors, at least once annually, in the absence of management, to [...] discuss matters relating to any issues arising from the audit and any other [...] matters the External Auditors may wish to raise. slogp.com |
根據聯合工作小組的建議，第 9.25(3)條及第 9 部附表第 2 部規 [...] 定，公司( 除獲豁免提交報告者) 必須在財務報表中披露多項資 料，包括核數師或與核數師有聯繫者所提供 的 核數 及 非核數 服務 及有關酬金。 legco.gov.hk | 54. Clause 9.25(3) and Part 2 of the Schedule to Part 9 require the financial statements of a company (not falling within the reporting exemption) to [...] disclose, amongst other [...] things, the audit and non-audit services provided by the auditor or [...]its associates and related [...]remuneration, in accordance with JWG’s recommendation. legco.gov.hk |
(c) 於核數工作開始前先與外聘核數師討論核數性質及範疇以及申報責任；如有 [...] 超過一家核數師事務所參與工作，則應確保彼等互相協調； (d) 制訂及執行外聘核數師提供非核數服 務 的政策。 waterpropertygroup.com | (c) to discuss with the external auditor before the audit commences, the nature [...] and scope of the audit and reporting obligations, and ensure [...] co-ordination where more than one audit firms are involved waterpropertygroup.com |
3.4.6 董事會成員（尤其是董事會轄下各委員會的主席或副主席或其代 表）、適當的行政管理人員及外聘 核數 師 均 會出席股東周年大會 回答股東提問。 shougang-resources.com.hk | 3.4.6 Board members, in particular, either the chairmen or vice chairmen of Board committees or their [...] delegates, appropriate management executives [...] and external auditors will attend annual [...]general meetings to answer Shareholders’ questions. shougang-resources.com.hk |
如果在香 港以外地區註冊成立的公司有意聘用 非 香 港 核數 師 ， 有關公 司須向聯交所證明欲聘用的非香港 核數 師 擁 有國際名聲及 稱譽，並為一個獲認可會計師組織團體的會員。 legco.gov.hk | If a company incorporated outside Hong Kong [...] wishes to employ non-Hong Kong auditors, the company concerned must show to SEHK that the non-Hong Kong auditor it wishes to [...]employ has an international [...]name and reputation, and that it is a member of a recognized body of accountants. legco.gov.hk |
6.9 批准外部核數師的審核和非審核服務 費用，包括提前批准外部核數師根 據 核數 師 獨 立政策提供許 可非審核 服務的任何費用及授權，以使提供許 可 非 審 核 服 務 不影響外 部 核數 師 的 獨立性或客觀 性 prudential.co.uk | 6.9 approve the external auditor’s [...] fees for audit and non-audit services, including pre-approval of any fees and authorisations with respect to permissible non-audit services provided by the external auditor in compliance with the auditor independence policy, so that the provision of permissible non-audit services does not impair the external auditor’s independence [...]or objectivity prudential.co.uk |
(c) 雙方每年應聯合進行核數檢討 ，參照財政計劃內已商 定的預算資料，檢討中電的財政表現及技術表現。 legco.gov.hk | (c) an annual Auditing Review shall be [...] conducted to review jointly with CLP, the financial performance of CLP against the [...]agreed estimates in the Financial Plan as well as its technical performance. legco.gov.hk |
退任核數師以外之任何人士不得在股東週年大會上獲委任 為 核數 師 ， 除 非 表 明 有意提名該 人士出任核數師之通告已於股東週年大會前不少於二十一(21)整日向本公司發出，及本公 司須向退任核數師寄發任何該等通告之副本及須於股東週年大會前不少於七(7)日前向股 [...] 東發出通告，惟上述向退任核數師寄發有關通告副本之規定可由退任核數師向秘書發出 書面通告而豁免。 clh.com.hk | No person other than the [...] retiring Auditors shall be appointed as Auditors at an annual general meeting unless notice of an [...]intention to nominee that [...]person to the office of Auditors has been given to the Company not less than twenty-one (21) clear days before the annual general meeting, and the Company shall send a copy of any such notice to the retiring Auditors and shall give notice thereof to the Members not less than seven (7) days before the annual general meeting provided that the above requirement for sending a copy of such notice to the retiring Auditors may be waived by notice in writing by the retiring Auditors to the Secretary. clh.com.hk |
(B) 董事可以其個人身份或代表其公司擔任本公司之專業顧問 （核數師除 外）行事。該董事或其公司有權就其專業服務收 取酬金，猶如彼並非本公司之董事。 casil-group.com | (B) A Director may act by himself or his firm in a professional [...] capacity for the Company (otherwise than as Auditor) and he or his firm shall be entitled to remuneration for professional services as if he were not a Director. [...] casil-group.com |
(D) 任何董事本人或其商號，均可以專業身分代本公司行事，而其本人或其商號 均可就提供專業服務而有權收取酬金，猶如彼 並 非 董 事 ；惟董事或其商號不 可出任本公司的核數師。 sisinternational.com.hk | (D) Any Director may act by himself or his firm in a professional capacity for the Company and he or his firm shall be entitled to remuneration for [...] professional services as if he were not a [...] Director; provided that a Director or his firm shall not act as auditors to the Company. sisinternational.com.hk |
1.4 倘審核委員會內有非執行 董事乃現時負責審計本公司賬目 之 核數 公 司 的前任合夥 人，則該非執行 董事於以下日期（以日期較後者為準）起計一年內，不得擔任審 核委員會成員：(a) 其終止成為該公司合夥人之日期；或 (b) 其不再享有該公司 財務利益之日期。 ckh.com.hk | 1.4 In the event that the Audit [...] Committee comprises a non-executive Director who is a former partner of the Company’s existing auditing firm, such non-executive Director [...]shall be prohibited from [...]acting as a Member of the Audit Committee for a period of one year from the later of (a) the date of his/her ceasing to be a partner of the firm; or (b) the date of his/her ceasing to have any financial interest in the firm. ckh.com.hk |
核數師的 獨立審閱報告將包含在致股東之中期業績報告內。 asiasat.com | The auditor‟s independent [...] review report will be included in the Interim Report to shareholders. asiasat.com |
我 們會繼續加强對非華語學生的教育支援，包括與 少 數 族 裔 團體 及 非 政 府 機構 加強協作，以鼓勵非華語家長與孩子一起參與多元模式的中文活動，讓家長 與孩子可多接觸及運用中文；擴大為升讀小一至小四的非華語學生提供的暑 [...] 期銜接課程的範疇，讓家長陪伴兒童學習中文；籌備資助計劃，以優化中文 [...] 科教師教授非華語學童學習中文的專業能力；為非華語學生制訂適切的中文 學習目標，配合追踪研究，進一步檢視支援非華語學生學習中文的措施的成 效，從而優化中國語文的學與教。 legco.gov.hk | We will continue to step up education support to the NCS students which includes, [...] among others, our [...] collaboration with ethnic minority communities and NGOs to encourage the NCS parents’ [...]participation in diversified [...]Chinese activities together with their children to enhance their children’s exposure to and use of Chinese, summer bridging programmes specifically for the NCS students progressing to Primary 1 and Primary 4 to be expanded to allow the NCS parents to accompany their children to learn Chinese, an incentive grant scheme to be launched to enhance the professional competencies of Chinese Language teachers in teaching the NCS students with setting of appropriate targets for the NCS students’ acquisition of Chinese and a longitudinal study to be conducted to further evaluate the effectiveness of measures to support the NCS students’ learning of Chinese, with a view to improving the learning and teaching of the Chinese Language. legco.gov.hk |
(b)董事可於任期內兼任本公司的任何其他職位或有酬職務 （ 核數 師 除 外），其 任期及條款由董事會決定，並可因此收取董事會所釐定的額外酬金（以薪 [...] 金、佣金、分紅或其他方式支付），作為根據本章程細則任何其他條文所規 定任何酬金以外的額外報酬。 gbinternational.com.hk | (b) A Director may hold any other [...] office or place of profit with the Company [...] (except that of Auditors) in conjunction [...]with his office of Director for such period [...]and upon such terms as the Board may determine, and may be paid such extra remuneration therefor (whether by way of salary, commission, participation in profit or otherwise) as the Board may determine, and such extra remuneration shall be in addition to any remuneration provided for by or pursuant to any other Articles. gbinternational.com.hk |
一名发言者代表10个代表团发言，指出这 一格式实现了若干成果：(a) 对资源计划，包括预期捐款和资源使用情况，有了 明确的认识；(b) [...] 在资源和战略计划的管理结果之间建立了更加透明的联系，并 [...] 精简了成果框架；(c) 关于每个费用类别和职能组群的所有 核 心 和 非核 心 收 入来 源的使用信息更加透明；(d) [...] 相对于预测支出的实际支出信息得到改进；(e) 提 高了各种预算之间的协调，同时尊重各机构的具体业务模型。 daccess-ods.un.org | Speaking on behalf of 10 delegations, one speaker noted that the format achieved several results: (a) a clear understanding of the resource plan, including the expected contributions and resources used; (b) a more transparent linkage between resources and management results from the strategic plans, as well as a streamlining of results frameworks; (c) more transparent [...] information on the use of all sources [...] of income, core and non-core, for each costs [...]category and functional cluster; (d) [...]improved information on actual expenditures against projections; and (f) greater harmonization of the budgets, while respecting the specific business models of the agencies. daccess-ods.un.org |
該項建議於是次選舉委員會界別分組補選被採 用，即每張發票櫃 獲發每個界別分組一整本選票冊，而 非 拆 為 數疊 的選票。 legco.gov.hk | This suggestion was adopted for the ECSS By-elections by providing each issuing desk with a complete booklet of ballot papers, instead of separate parts of a booklet, for individual subsectors. legco.gov.hk |
(b) 任何董事可於出任董事期間兼任本公司任何 其他職位或有薪崗位（核數師職 位除外）， 該兼任職位或崗位的任期及條款由董事會決 [...] 定，有關董事可就此收取董事會可能決定的 有關額外酬金（無論以薪金、佣金、分享溢 利或其他形式支付），而有關額外酬金須為 [...] 任何其他細則規定或根據任何其他細則支付 的酬金以外的酬金。 towngaschina.com | (b) A Director may hold any other [...] office or place of profit with the Company [...] (except that of Auditor) in conjunction [...]with his office of Director for such period [...]and upon such terms as the Board may determine, and may be paid such extra remuneration therefor (whether by way of salary, commission, participation in profit or otherwise) as the Board may determine, and such extra remuneration shall be in addition to any remuneration provided for by or pursuant to any other Article. towngaschina.com |
安理会还在关于“恐怖主义行为对国际和平与安全造成的威胁”的第 [...] 1373/2001 [...] 号决议(安理会“关切地注意到国际恐怖主义与跨国有组织犯罪、非法 药物、洗钱、非法贩运军火、非法运 送 核 、 化 学、生物和其他潜在致命材料之间 的密切联系”和关于“非洲和平与安全”的主席声明(S/PRST/2009/32)(“安理 [...] [...] 会关切地注意到，贩毒和相关的跨国有组织犯罪在一些情况下对包括非洲在内的 世界不同区域的国际安全构成严重威胁”)中，从较广泛的角度审议了该问题)。 daccess-ods.un.org | It also considered the issue from a more general point of view in resolution 1373 (2001) on threats to international peace and security caused by terrorist acts (the Council “[noted] with concern the close connection between international terrorism and transnational organized crime, illicit drugs, [...] money-laundering, illegal arms-trafficking, and [...] illegal movement of nuclear, chemical, biological [...]and other potentially deadly materials”) [...]and in the presidential statement (S/PRST/2009/32) on peace and security in Africa (“the Security Council notes with concern the serious threats posed in some cases by drug trafficking and related transnational organized crime to international security in different regions of the world, including in Africa”). daccess-ods.un.org |
關於二 零零八年一月一日至二零零八年十二月三十一日期 間的核數檢討 仍應在該期間完結後三個月內，根據 本協議附表三 D 部的規定進行。 hkelectric.com | The Auditing Review in respect of the period commencing from 1 January 2008 to 31 December 2008 shall remain to be conducted within 3 months after expiry of that period in accordance with Section D of Schedule 3 of this Agreement. hkelectric.com |
(C) 有關是否需要設立及維持認購權儲備及如有需要 時所須設立及維持之金額、有關認購權儲備所曾使用之用途、有 關其曾用作彌補本公司虧損之程度、有關將須向行使認股權證持 有人配發之入賬列為繳足額外股份之面額以及有關認購權儲備任 何其他事宜由本公司之核數師編 製之證書或報告，在沒有明顯錯 誤下，對本公司及所有認股權證持有人及股東而言屬不可推翻及 具約束力。 ckh.com.hk | (C) A certificate or report by the Auditors of the Company as to whether or not the Subscription Right Reserve is required to be established and maintained and if so the amount thereof so required to be established and maintained, as to the purposes for which the Subscription Right Reserve has been used, as to the extent to which it has been used to make good losses of the Company, as to the additional nominal amount of shares required to be allotted to exercising warrantholders credited as fully paid, and as to any other matter concerning the Subscription Right Reserve shall (in the absence of manifest error) be conclusive and binding upon the Company and all warrantholders and shareholders. ckh.com.hk |
上述修訂安排的目的，旨在確保香港居民婦女優先得到 妥善的產科服務，並把來港分娩的非 本 地婦 女 數 目 限 制在香港醫療體系可 以應付的水平，以及遏止非本地孕婦在臨盆一刻才經由急症室緊急入院的 [...] 危險行為。 legco.gov.hk | The purpose of these revised arrangements is to ensure that Hong Kong resident women are given [...] priority for proper obstetric services, [...] to limit the number of non-local women coming [...]to Hong Kong to give birth to a level [...]that can be supported by our healthcare system, and to deter non-local pregnant women from the dangerous behaviour of seeking emergency hospital admissions through A&EDs shortly before labour. legco.gov.hk |
以發行紅利證券 方式發行擬上市 [...] 的新一類證券 《上市規則》已作修訂：若以發行紅利證券方式發行新一 類證券，而該新一類證券涉及可認購或購買股份的期權、 [...] 權證或類似權利，則有關在上市時的證券持有人最低數目 及分布的規定並不適用，惟前提是發行人的現有上市股份 並非集中於數名股東手上。 legco.gov.hk | Bonus issues of a class of securities new to listing The Rules have been amended to disapply the requirement for a minimum spread of securities holders at the time of listing in the event of a bonus issue of a new class of securities involving options, warrants or similar rights to subscribe or [...] purchase shares, provided that [...] the existing listed shares of the issuer are not concentrated [...]in the hands of a few shareholders. legco.gov.hk |
她邀請團體就下述事宜發表意見：香港居民的 內地配偶在香港所生的活產嬰兒數目，由2006年的 9 438名減少至2011年的6 110名，是否由於醫管局 在 2007 [...] 年修訂向非本地婦女提供產科服務的安 排，以及政府當局其後採取措施，進一步控制擬來 港產子的非本地婦女數目所致。 legco.gov.hk | She invited views from the deputations on whether the decrease in the number of live births born in Hong Kong to Mainland spouses of Hong Kong residents from 9 438 in 2006 to 6 110 in 2011 was due to the introduction of the revised arrangements for providing obstetric services to non-local women by HA in 2007, and the [...] Administration's subsequent measures to further [...] control the number of non-local women seeking [...]to give births in Hong Kong. legco.gov.hk |
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