### Hong Kong Trade Development Council Ordinance 《香港貿易發展局條例》

23. Accounts
(1) The Council shall keep proper accounts of all income and expenditure and shall maintain proper and adequate records thereof.
(2) As soon as may be convenient after the end of each financial year the Council shall cause to be drawn up a statement of income and expenditure during such financial year and a statement of the assets and liabilities of the Council on the last day thereof.

24. Audit
(1) The Council shall appoint auditors who shall be entitled at any time to have access to all books of account, vouchers and other financial records of the Council and to require such information and explanations thereon as they think fit.
(2) The auditors shall audit the statements drawn up under section 23(2) as soon as possible and shall make a report thereon to the Council.

25. Report, etc. to be laid on the table of the Legislative Council, and published
(1) The Council shall as soon as possible after the end of each financial year, but not later than 6 months after the end of each financial year or such longer period as the Chief Executive may as to any particular year allow, make to the Chief Executive a report on its activities and shall transmit to the Chief Executive therewith a copy of the statements drawn up under section 23(2) and the report made under section 24(2) and shall publish reports and statements.
(2) The Chief Executive shall cause to be laid on the table of the Legislative Council the reports and statements received by him under subsection (1).
(Amended 66 of 2000 s. 3)

26. Investment of surplus funds
All funds of the Council that are not immediately required shall be deposited on fixed deposit in any bank or savings bank nominated by the Financial Secretary, either generally or in any particular case, for that purpose, or, subject to the prior approval of the Financial Secretary, shall be invested in such investments as the Council thinks fit.

### Chinese Permanent Cemeteries Ordinance 《華人永遠墳場條例》

1. Short title
This Ordinance may be cited as the Chinese Permanent Cemeteries Ordinance.

2. Interpretation
In this Ordinance, unless the context otherwise requires—
Board (委員會) means the Board of Management of the Chinese Permanent Cemeteries established by virtue of the provisions of section 3;
Chairman (主席) means the Secretary for Home and Youth Affairs; (Amended L.N. 22 of 1969; L.N. 257 of 1975; L.N. 370 of 1981; L.N. 67 of 1985; L.N. 262 of 1989; L.N. 144 of 2022)
Chinese Permanent Cemetery (華人永遠墳場) means any cemetery for the time being under the management and control of the Board; (Amended 11 of 2016 s. 5)
Deeds of Appropriation (各撥地契據) means the Deeds of Appropriation referred to in paragraph (a) of the preamble to this Ordinance;
former Board (前度委員會) means the Board of Management referred to in paragraph (b) of the preamble;
permanently resident in Hong Kong (在香港永久居住), in relation to any person, means continuously resident in Hong Kong for such period of time and subject to such conditions as the Board may prescribe by rules made under section 8; (Amended 31 of 1994 s. 5; 11 of 2016 s. 5)
relative (親屬) has the meaning given by rule 3(1) of the Chinese Permanent Cemeteries Rules (Cap. 1112 sub. leg. A). (Added 11 of 2016 s. 5)

### Chinese Permanent Cemeteries Ordinance 《華人永遠墳場條例》

4. Meetings of the Board
(1) The Board shall meet at such times and in such places as the Chairman may appoint:
Provided that—
(a) the Board shall meet not less than twice in each calendar year and one of such meetings shall be an annual general meeting at which the annual accounts of the Board shall be presented; and
(b) no meeting of the Board shall be deemed to have been validly convened unless not less than 4 days’ or, in the case of an annual general meeting, 14 days’ notice in writing thereof has been given to each member of the Board then present in Hong Kong. (Amended 31 of 1994 s. 5)

(2) At any meeting of the Board 7 members shall constitute a quorum.
(3) The validity of any proceedings of the Board shall not be affected by any vacancy among the members thereof or by any defect in the appointment of any member thereof.
(4) All questions coming or arising before a meeting of the Board shall be determined by a majority of the members thereof present and voting thereon.
(5) The Chairman at any meeting of the Board shall have an original vote and also, if upon any question the votes shall be equally divided, a casting vote.
(6) If the Chairman is unable to take the chair at any meeting of the Board he may nominate any other member thereof to take the chair in his stead, or, in the absence of the Chairman and such other member, if any, the members present and voting at the meeting shall elect from among their number 1 member to take the chair thereat.
(7) The Board may make standing orders for regulating the procedure at, and in connexion with, its meetings.

5. Conduct of business of the Board
(1) The Board may conduct its business in such manner as appears to it expedient and may for that purpose appoint from among its members select committees and may authorize any such committee to co-opt thereto such additional members, not necessarily being members of the Board, as may appear to it to be necessary for the proper conduct of the business delegated to it by the Board.
(2) The Board may employ, upon such terms and conditions as it may think fit, such staff as shall appear to it to be necessary for the proper conduct of the business of the Board.

5A. Transaction of business by circulation of papers
The Board and any committee appointed by it under section 5(1) may transact any business by circulation of papers, and a resolution in writing which is approved in writing by a majority of their respective members shall be as valid and effectual as if it had been passed at a meeting of the Board or of such committee.
(Added 31 of 1994 s. 2)