Company: JL
Filing Date: 2025-07-28
Form Type: 20-F
Source: 0001213900-25-068049
Chunk: 97

Company: J-Long Group Ltd
Filing Date: 2025-07-28
Form: 20-F
Item: Item 4
Chunk 97
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 place or date of manufacture, production, processing or reconditioning, person by whom manufactured,
produced, processed or reconditioned), with respect to any goods or parts of the goods; and in relation to services means an indication,
direct or indirect, and by whatever means given, of certain matters (including among other things, nature, scope, quantity, fitness for
purpose, method and procedures, availability, the person by whom the service is supplied, after-sale service assistance and price).

Section
7 of the Trade Descriptions Ordinance provides that no person shall in the course of trade or business apply a false trade description
to any goods or sell or offer for sale any goods with false trade descriptions applied thereto. Section 7A provides that a trader who
applies a false trade description to a service supplied or offered to be supplied to a consumer, or supplies or offers to supply to a
consumer a service to which a false trade description is applied, commits an offence.

Under
sections 13E, 13F, 13G, 13H and 13I of the Trade Descriptions Ordinance, a trader commits an offence if he engages in relation to a consumer
in a commercial practice that: (a) is a misleading omission; (b) is aggressive; (c) constitutes bait advertising; (d) constitutes a bait
and switch; or (e) constitutes wrongly accepting payment for a product.

Pursuant
to section 18 of the Trade Descriptions Ordinance, a person who commits an offence under sections 7, 7A, 13E, 13F, 13G, 13H or 13I
shall be subject, on conviction on indictment, to a fine of HK$500,000 and to imprisonment for five years, and on summary conviction,
to a fine at HK$100,000 and to imprisonment for two years.

Regulations
Related to Employment and Labor Protection

Employment
Ordinance (Chapter 57 of the Laws of Hong Kong).

Employees’
Compensation Ordinance (Chapter 282 of the Laws of Hong Kong).

Minimum
Wage Ordinance (Chapter 608 of the Laws of Hong Kong).

Any
provision of the employment contract that purports to extinguish or reduce the right, benefit, or protection conferred on the employee
by the Minimum Wage Ordinance is void.

Mandatory
Provident Fund Schemes Ordinance (Chapter 485 of the Laws of Hong Kong).

Occupational