any document or record used in the ordinary business of a bank or deposit-taking company, or any subsidiary thereof the principal business of which is the provision of credit; and

在银行或接受存款公司，或其主要业务是提供信贷的任何附属公司的日常业务中使用的任何文件或纪录；及

http://www.legislation.gov.hk/eng/index.htm 29.10.2011

http://www.legislation.gov.hk/eng/index.htm 29.10.2011

which is incorporated in or outside Hong Kong and which is a subsidiary or associate of an insurer which is incorporated, or which has its principal place of business, in that place; or

在香港或香港以外成立为法团的保险人，并且是在该地方成立为法团或主要营业地点 是在该地方的保险人的附属或相联公司；或

http://www.legislation.gov.hk/eng/index.htm 26.06.2011

http://www.legislation.gov.hk/eng/index.htm 26.06.2011

the loan, quasi-loan or credit transaction is not made or entered into by the company under a guarantee from or on a security provided by a subsidiary of the company; and

该项贷款、类似贷款或信贷交易并非由该公司根据其附属公司作出的担保或提供的保证而作出或订立；及

http://www.legislation.gov.hk/eng/index.htm 22.10.2011

http://www.legislation.gov.hk/eng/index.htm 22.10.2011

a consolidated profit and loss account dealing with the profit or loss of the company and those subsidiaries.

一份综合损益表，处理公司及该等附属公司的利润或亏损。

http://www.legislation.gov.hk/eng/index.htm 22.10.2011

http://www.legislation.gov.hk/eng/index.htm 22.10.2011

the dates on which the subsidiaries' financial years ending last before that of the company respectively ended or the earliest and latest of those dates.

该等附属公司在公司的财政年度终结前终结的财政年度各自终结的日期，或该等日期 中最早及最迟的日期。

http://www.legislation.gov.hk/eng/index.htm 22.10.2011

http://www.legislation.gov.hk/eng/index.htm 22.10.2011

the reasons why subsidiaries are not dealt with in group accounts;

列明集团账目未将附属公司处理的理由；

http://www.legislation.gov.hk/eng/index.htm 22.10.2011

http://www.legislation.gov.hk/eng/index.htm 22.10.2011

as a whole with the combined assets and liabilities of its subsidiaries, with or without the other undertaking's assets and liabilities; or

在连同或不连同该其他企业的资产及负债的情况下，整体地处理该其他企业的附 属公司的合并资产及负债；或

http://www.legislation.gov.hk/eng/index.htm 22.10.2011

http://www.legislation.gov.hk/eng/index.htm 22.10.2011

Particulars of any hire purchase commitments, guarantees or other material contingent liabilities of the company and its subsidiaries, if any, or, if there are none such, a statement to that effect.

公司及其附属公司(如有的话)的任何分期付款租购承担、担保或其他具关键性的或有债务的详情，如并无此等项目，则作出一项表明此意的陈述。

http://www.legislation.gov.hk/eng/index.htm 22.10.2011

http://www.legislation.gov.hk/eng/index.htm 22.10.2011

if the insurer has subsidiaries and the insurer and its subsidiaries have between them made donations for charitable or other purposes to a total amount of not less than $1000 or its equivalent, state the total amount of such donations;

如保险人有附属公司，而保险人及其附属公司合起来已为慈善或其他目的捐款为数不少于$1000或其同等数值，述明该等捐款的总数

http://www.legislation.gov.hk/eng/index.htm 26.06.2011

http://www.legislation.gov.hk/eng/index.htm 26.06.2011

A company may establish subsidiaries, which shall possess the status of enterprise legal perons, and shall independently bear civil liabilities according to law.

公司可以设立子公司，子公司具有企业法人资格，依法独立承担民事责任。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 01.04.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 01.04.2011