TNAG-2396-FCO40-3483-Hong-Kong-Civil-Service-policy-1992 — Page 137

21

Title of Legislation and of Officer Specified

Section, Regulation, etc.

(6) IMPORT (RADIATION)

(PROHIBITION) REGULAT IONS

(Chapter 60,

subsidiary legislation)

(7) RESERVED COMMODITIES

6

ORD INANCE (Chapter 296)

(8) RESERVED COMMODITIES

(CONTROL OF IMPORTS, EXPORTS AND RESERVE STOCKS) REGULATIONS (Chapter 296, subsidiary legislation)

(9) RESERVED COMMODITIES

(CONTROL OF SALES BY

WHOLESALE) REGULATIONS

(Chapter 296,

subsidiary legislation)

27. Financial Secretary

(1) COMPANIES ORDINANCE

(Chapter 32)

123(4)

Nature of Power or Duty

All powers and duties conferred upon him by these Regulations.

To certify a copy of any document issued under this Ordinance to be a true copy of such document.

All powers and duties conferred upon him by these Regulations.

All powers and duties conferred upon him by these Regulations.

124(2)

126(2)

126(3)

To modify any of the requirements of this Ordinance as to the matters to be stated in

a company's balance sheet or profit and loss account for the purpose of adapting them to the circumstances of the company.

To approve a company to omit from its group accounts detalls of a subsidiary on the ground that inclusion would be harmful, or on the ground of the differences between the business of the holding company and the subsidiary.

Where the financial year of a subsidiary does not coincide with that of the holding company, to approve the inclusion of the subsidiary's latest profits and loss accounts in the group accounts.

To modify the content of group accounts for the purpose of adapting them to the circumstances of the company •