Hong Kong Regulations

COMPANIES (REVISION OF ACCOUNTS AND REPORTS) REGULATION - SECT 14

Documents sent under section 12 or 13 by use of computer network

(1) Subject to subsection (2), a listed company is taken as having sent a copy
of a specified document to a person in compliance with section  12 or 13 if—

   (a)  pursuant to a notice of intent or other notice that is in force, the
        person has agreed with the listed company that, instead of being sent
        a copy of the document, he is to have access to the document on a
        computer network to which he, or any other person entitled to be sent
        a copy of the document, has access; and

   (b)  the person is notified, in a manner for the time being agreed between
        the person and the listed company, of—

        (i)    the publication of the document on the computer network;

        (ii)   the address of the computer network;

        (iii)  the location on the computer network where the document may be
               accessed; and

        (iv)   how the document may be so accessed.

(2) The copy is not to be taken as having been sent to the person in
compliance with section 12 or 13 within 28 days after the date of  revision
concerned unless—

   (a)  the notification for the purposes of subsection (1)(b) is given within
        28 days after that date; and

   (b)  the document is published on the computer network throughout the
        period beginning on a date falling within 28 days after that date and
        ending on the date of the following general meeting in which relevant
        financial documents are required to be laid before the listed company
        under the Ordinance or in accordance with a direction of the court.

(3) Subsection (2) does not invalidate the proceedings of a general meeting
if—

   (a)  a specified document that is required to be published on the computer
        network under paragraph (b) of that subsection is published for a
        part, but not all, of the period mentioned in that paragraph; and

   (b)  the failure to publish the document throughout that period is wholly
        attributable to circumstances that it would not be reasonable to have
        expected the listed company to prevent or avoid.

(4) In this section, "specified document" (指明文件) means any accounts,
report, note or statement.

"specified document" (指明文件)