Hong Kong Regulations

COMPANIES (REVISION OF ACCOUNTS AND REPORTS) REGULATION - SECT 9

Effect of revision after approval of revised accounts, directors' reports or summary financial reports

(1) On the board of directors of a company approving any revised  accounts
under section 129B(1) or 129C(2) of the Ordinance, and complying with
section 3(3) or (4), as the case may require, and with section 3(5), the
Ordinance has effect with respect to the revised accounts as if the
revised accounts were, as from the date of revision, the accounts of the
company in place of the original accounts.

(2) Without prejudice to the generality of subsection (1), if, as at the
date of revision, section 109, 122(1) or (2), 124(1) or 129G(2) of the
Ordinance has yet to be complied with, the revised accounts are, as from that
date, the accounts of the company for the relevant financial year for the
purposes of that section.

(3) On the board of directors of a company approving a revised directors'
report under section 129D(2) or 141D(1)(d) of the Ordinance, and complying
with section 4(2) or (3), as the case may require, and with section 4(4), the
Ordinance has effect with respect to the revised directors' report as if the
revised directors' report was, as from the date of revision, the directors'
report of the company in place of the original directors' report.

(4) Without prejudice to the generality of subsection (3), if, as at the
date of revision, section 109, 129D(1) or 129G(2) of the Ordinance has yet to
be complied with, the revised directors' report is, as from that date, the
directors' report for the relevant financial year for the purposes of that
section.

(5) On the board of directors of a listed company approving a
revised summary financial report under section 141CF(1)(c) of the Ordinance,
and complying with section 5(2) or (3), as the case may require, and with
section 5(4), the Ordinance has effect with respect to the
revised summary financial report as if the revised summary financial  report
was, as from the date of revision, the summary financial report of the listed
company in place of the original summary financial report.

(6) Without prejudice to the generality of subsection (5), the
revised summary financial report is, as from the date of revision, the summary
financial report for the purposes of sections 141CC and 141CE of the
Ordinance.