Hong Kong Regulations

EXCHANGES (SPECIAL LEVY) RULES - RULE 11

Accounts

(1) The trustee shall keep accounts of all transactions of the special levy
fund and shall prepare, in respect of the period from 29 October 1987 to 30
June 1988, and, subject to paragraph (2), afterward in respect of every period
of one year ending on 30 June, a statement of the accounts of the fund which
shall include a receipts and payments account and a balance sheet and shall be
signed by the trustee.

(2) Upon the disposal of the balance, if any, in the special levy fund after
the repayment of all the loans made under the facility letters, the trustee
shall prepare, in respect of the period from the preceding 1 July to the date
of such disposal, a final statement of the accounts of the fund in the same
manner as required under paragraph (1). (Enacted 1987; 71 of 1993 s. 8)