### Securities and Futures Ordinance 《證券及期貨條例》

342. Interests to be disclosed by director and chief executive
(1) Subject to subsection (2), the interests to be taken into account for the purposes of the duty of disclosure arising under section 341 are those in shares in and debentures of the listed corporation concerned or any associated corporation of the listed corporation (whether issued or unissued).
(2) In subsection (1), a reference to interests in shares in the listed corporation concerned or any associated corporation of the listed corporation includes a reference to interests in such shares, which are the underlying shares of equity derivatives, that a person has, or ceases to have, by virtue of—
(a) the holding, writing or issuing by him of the equity derivatives;
(b) the exercise by, or against, him of rights under the equity derivatives; or
(c) the assignment by him, or the lapsing without exercise, of rights under the equity derivatives.

343. Short positions to be disclosed by director and chief executive
The short positions to be taken into account for the purposes of the duty of disclosure arising under section 341 are those in shares in the listed corporation concerned or any associated corporation of the listed corporation.

### Securities and Futures Ordinance 《證券及期貨條例》

351. Offences for non-compliance with notification requirements by director and chief executive
A person—
(a) who, without reasonable excuse, fails to perform, within the period specified in section 348(1)(a) or (b) or (2)(a) or (b) (as the case may be), a duty of disclosure arising under Division 7 in accordance with the provisions of this Part applicable to that duty; or
(b) who—
(i) in purported performance of any such duty makes to a listed corporation or to the relevant exchange company a statement which is false or misleading in a material particular; and
(ii) knows that, or is reckless as to whether, the statement is false or misleading in a material particular,
commits an offence and is liable—
(i) on conviction on indictment to a fine at level 6 and to imprisonment for 2 years; or
(ii) on summary conviction to a fine at level 3 and to imprisonment for 6 months.

### Securities and Futures Ordinance 《證券及期貨條例》

355. Inspection of register of directors’ and chief executives’ interests and short positions
(1) Any register of directors’ and chief executives’ interests and short positions shall, during business hours (subject to such reasonable restrictions as the corporation concerned may in general meeting impose, but so that not less than 2 hours in each day are allowed for inspection), be open to inspection by any member of the corporation without charge or by any other person on payment of $10, or such less sum as the corporation may determine, for each inspection.
(2) Any member of the corporation or any other person may require a copy of any such register, or any part of it, on payment of $2, or such less sum as the corporation may determine, for each page required to be copied; and the corporation shall cause any copy so required by a member or person to be sent to him within 10 business days after the day on which the requirement is received by the corporation.
(3) If an inspection of the register required under this section is refused or a copy so required is not sent within the period specified in subsection (2), the corporation and every officer of it who is in default commit an offence and each is liable on conviction to a fine at level 1 and, in the case of a continuing offence, to a further fine of $200 for every day during which the offence continues.
(4) In the case of a refusal of an inspection of the register required under this section, the Court of First Instance may by order compel an immediate inspection of it.
(5) In the case of a failure to send within the period specified in subsection (2) a copy required under this section, the Court of First Instance may by order direct that the copy required shall be sent to the person requiring it.
(6) The Commission may by rules amend the sum specified in subsection (1) or (2).

### Securities and Futures Ordinance 《證券及期貨條例》

357. Investigation of contraventions of sections 341 to 349
(1) If it appears to the Financial Secretary that there are circumstances suggesting that contraventions of any provision of sections 341 to 349 may have occurred in relation to the shares in or debentures of a listed corporation or, where the shares in a listed corporation are the underlying shares of any equity derivatives, to those equity derivatives, he may appoint one or more inspectors to carry out such investigations as are requisite to establish whether or not such contraventions have occurred and to report the result of the investigations to him. 
(2) The Financial Secretary may, on appointing an inspector under this section, limit the period to which the investigation is to extend or confine it to shares or debentures or equity derivatives of a particular class, or both.

358. Inspector’s powers during investigation
(1) If an inspector considers it necessary for the purposes of his investigation to investigate also—
(a) the ownership of shares in or debentures of any other corporation which is or has been an associated corporation of the listed corporation concerned;
(b) persons who have or had an interest or short position in the shares in, or an interest in the debentures of, the other corporation; and
(c) where the shares in the other corporation are the underlying shares of any equity derivatives, persons who have or had an interest in those equity derivatives,

he shall have power to do so, and shall report on the ownership of those shares or debentures and persons who have or had an interest in those shares or debentures or equity derivatives or a short position in those shares, so far as he considers that the results of his investigation with respect to those shares or debentures or equity derivatives are relevant to the investigation of—
(i) the ownership of shares in or debentures of the listed corporation;
(ii) persons who have or had an interest or short position in the shares in, or an interest in the debentures of, the listed corporation; or
(iii) where the shares in the listed corporation are the underlying shares of any equity derivatives, persons who have or had an interest in those equity derivatives.
(2) An inspector may at any time in the course of his investigation, without the necessity of making an interim report, inform the Financial Secretary of matters coming to his knowledge as a result of the investigation tending to show that an offence has been committed.