### Companies Ordinance 《公司條例》

430. Company must send copies of financial statements etc. to members before general meeting
(1) If a company is required to hold an annual general meeting in accordance with section 610 in respect of a financial year, the company must send a copy of the reporting documents for the financial year to every member at least 21 days before the date of the meeting at which the copy is required by section 429 to be laid.
(2) For the purposes of subsection (1), even though a copy of the reporting documents for the financial year is sent to a member less than 21 days before the date of the meeting at which the copy is required by section 429 to be laid, the copy is to be regarded as having been sent to the member at least 21 days before that date if so agreed by all members entitled to attend and vote at that meeting.
(3) If, by virtue of section 612(2), a company is not required to hold an annual general meeting in accordance with section 610 in respect of a financial year, the company must send a copy of the reporting documents for the financial year to every member within the period specified in section 431.
(4) For the purposes of section 833(3)(c), a notification is to be sent—
(a) in the case of subsection (1), at least 21 days before the date of the general meeting at which a copy of the reporting documents is required by section 429 to be laid; or
(b) in the case of subsection (3), at least 21 days before the date on which a copy of the reporting documents is sent to every member under that subsection.
(5) The period specified for the purposes of section 833(3)(d)(i) is—
(a) in the case of subsection (1), the period beginning at least 21 days before the date of the general meeting at which a copy of the reporting documents is required by section 429 to be laid and ending on the date of that meeting; or
(b) in the case of subsection (3), the period of 21 days after the date on which a notification under section 833(3)(c) is sent.
(6) If a copy or copies of the reporting documents are sent under this section over a period of days, the copy or copies are to be regarded as having been sent on the last day of the period for the purpose of a reference in this Ordinance to the day on which the copy or copies are sent under this section.

### Companies Ordinance 《公司條例》

431. Period for laying and sending financial statements etc.
(1) Subject to subsection (2), the period specified for the purposes of sections 429(1) and 430(3) is—
(a) where the company is a private company described in subsection (3), or a company limited by guarantee, at the end of the accounting reference period by reference to which the financial year is determined—
(i) subject to subparagraph (ii), the period of 9 months, or any longer period directed by the Court, after the end of that accounting reference period; or
(ii) if that accounting reference period is the company’s first accounting reference period and is longer than 12 months, whichever of the periods set out in subsection (4)(a) and (b) expires last; or
(b) where the company is neither a private company described in subsection (3), nor a company limited by guarantee, at the end of that accounting reference period—
(i) subject to subparagraph (ii), the period of 6 months, or any longer period directed by the Court, after the end of that accounting reference period; or
(ii) if that accounting reference period is the company’s first accounting reference period and is longer than 12 months, whichever of the periods set out in subsection (5)(a) and (b) expires last.
(2) If, after a new accounting reference date is specified under section 371(1), the accounting reference period by reference to which the financial year is determined is shortened, the period specified for the purposes of section 429(1) and 430(3) is whichever of the following expires last—
(a) the period specified in subsection (1);
(b) the period of 3 months after the date of the directors’ resolution.
(3) For the purposes of subsection (1)(a) or (b), the private company is one that is not a subsidiary of a public company at any time during the financial year.
(4) The periods set out for the purposes of subsection (1)(a)(ii) are—
(a) the period of 9 months, or any longer period directed by the Court, after the first anniversary of the company’s incorporation; and
(b) the period of 3 months after the end of the accounting reference period by reference to which the financial year is determined.
(5) The periods set out for the purposes of subsection (1)(b)(ii) are—
(a) the period of 6 months, or any longer period directed by the Court, after the first anniversary of the company’s incorporation; and
(b) the period of 3 months after the end of the accounting reference period by reference to which the financial year is determined.

### Companies Ordinance 《公司條例》

432. Exception to section 430
(1) Section 430 does not require a company to send a copy of any document to a member whose address is unknown to the company.
(2) Section 430 does not require a company to send a copy of any document—
(a) in the case of joint holders of shares none of whom is entitled to receive notices of the company’s general meeting, to more than one of the holders; or
(b) in the case of joint holders of shares some of whom are so entitled and some not, to those who are not entitled.
(3) Section 430 does not require a company to send a copy of any document to a member if the company has sent the member a copy of the summary financial report for the financial year under section 441, or in compliance with a request under section 444.
(4) If a company does not have a share capital, section 430 does not require the company to send a copy of any document to a member who is not entitled to receive notice of general meeting of the company.

433. Offences relating to section 430
(1) If a company contravenes section 430(1), the company, and every responsible person of the company, commit an offence, and each is liable to a fine at level 5.
(2) If a company contravenes section 430(3), the company, and every responsible person of the company, commit an offence, and each is liable to a fine of $300,000.
(3) If a company wilfully contravenes section 430(3), the company, and every responsible person of the company, commit an offence, and each is liable to a fine of $300,000 and to imprisonment for 12 months.
(4) If a person is charged with an offence under subsection (1) or (2), it is not a defence to establish that the financial statements or report was not in fact prepared as required by this Ordinance.

434. Company must send to non-voting members other documents
(1) A company must, at the same time when it sends a copy of the reporting documents under section 430, send to every member who is not entitled to vote at a general meeting of the company—
(a) a copy of any document issued by the company and circulated by the company with a copy of the reporting documents under section 430; and
(b) a copy of any other document intended for the purpose of providing information about the company’s affairs that is so circulated.
(2) If a company contravenes subsection (1), the company, and every responsible person of the company, commit an offence, and each is liable to a fine at level 5.