### Kowloon-Canton Railway Corporation Ordinance 《九廣鐵路公司條例》

14. Dividends
(1) Subject to subsection (2), the Corporation may declare and pay dividends to the Government on the shares allotted to it under section 8 in the amount of the whole or part of the profits of the Corporation in any financial year.
(2) The Financial Secretary may, after consultation with the Corporation, and after taking into account the loan obligations and other debt of the Corporation, direct the Corporation to declare a dividend in the amount of the whole or part of the profits of the Corporation in any financial year after making allowance for—
(a) any sums carried to the credit of a reserve fund under section 13; and
(b) any accumulated loss disclosed in the balance sheet of the Corporation at the end of the financial year prior to the year in which the dividend is declared.
(3) Any dividend declared under this section shall be paid into general revenue.
(4) No dividend shall bear interest against the Corporation.
(5) Where a direction is given under this section, the Corporation shall comply with the direction and such a direction may require the moneys payable on account of the relevant dividend to be paid within a period and in a manner so specified in the direction.
(Replaced 13 of 1998 s. 6)

14A. Investment
Any moneys of the Corporation available for investment may be invested by it in such forms of investment as the Financial Secretary may in writing approve.
(Added 13 of 1998 s. 6)

14B. Accounts, audit and annual report
(1) The Corporation shall keep proper accounts and proper records in relation thereto and shall within 4 months after the expiry of a financial year prepare accounts showing fully its financial position and financial transactions for that year.
(2) Every statement of accounts prepared by the Corporation under this section shall conform to proper commercial standards.
(3) The accounts of the Corporation shall be audited and the auditor shall make a written report thereon to the Corporation.
(4) The auditor shall be appointed by the Chief Executive after consultation with the Corporation.
(5) The Corporation shall within 3 months of the receipt by it of the auditor’s report in respect of its accounts for a financial year furnish—
(a) a report on the affairs of the Corporation for that year;
(b) a copy of its account therefor; and
(c) the auditor’s report on the accounts,
to the Financial Secretary who shall table the same in the Legislative Council.
(Added 13 of 1998 s. 6)

### Kowloon-Canton Railway Corporation Ordinance 《九廣鐵路公司條例》

15. Appointment of inspectors 

(Suspended from 2 December 2007—see section 40)
(1) The Chief Executive may in writing appoint any person to be an inspector for the purposes of this Part. (Amended 62 of 1999 s. 3)
(2) An inspector who is not a public officer may be paid, as a fee for his services, such amount as the Financial Secretary thinks fit, and that amount shall be paid out of moneys provided for the purpose by the Legislative Council.
(3) The powers conferred by section 16 or by regulations made under section 30 shall be exercised by an inspector only—
(a) for the purpose of ensuring the safety of the railways or any part thereof; or
(b) when an inspector is directed to do so pursuant to such regulations, for the purpose of investigating an accident on any part of the railways. (Amended 56 of 1986 s. 21)
(4) On the occasion of the exercise of any power, an inspector shall produce evidence of his identity, and of his appointment, to any person who requests him to do so.
(5) An inspector may take with him such persons as he reasonably requires to assist him in the exercise of his powers.

### Kowloon-Canton Railway Corporation Ordinance 《九廣鐵路公司條例》

16. General powers of inspectors 

(Suspended from 2 December 2007—see section 40)
(1) An inspector may—
(a) at all reasonable times enter upon premises to which this subsection applies;
(b) carry out on premises to which this subsection applies, or on any machinery, plant or equipment thereon, such tests and inspections as he considers expedient;
(c) require any person to whom this subsection applies—
(i) to do anything which the inspector reasonably considers to be necessary for facilitating any test or inspection;
(ii) to provide the inspector with such information relating to one or more of the railways or any machinery, plant or equipment connected with one or more of the railways as the inspector may specify, and to answer any question or produce for inspection any document which is necessary for that purpose; (Amended 56 of 1986 s. 21; 13 of 1998 s. 7)
(d) take copies of any document produced to him pursuant to paragraph (c)(ii).
(2) Subsection (1) applies to—
(a) the railway premises and the premises of any contractor or subcontractor who is carrying out or has carried out any work on one or more of the railways; (Amended 56 of 1986 s. 21; 13 of 1998 s. 7)
(b) any employee of the Corporation, any contractor or subcontractor mentioned in paragraph (a) and any employee of such a contractor or subcontractor.
(3) Any person who—
(a) without lawful excuse, fails to comply with a requirement under subsection (1)(c);
(b) knowingly furnishes to an inspector acting under subsection (1)(c) information that is false or misleading in a material particular;
(c) obstructs an inspector in the exercise of his powers under subsection (1),
commits an offence and is liable to a fine at level 2 and to imprisonment for 6 months. (Amended E.R. 5 of 2021)
(4) Where a person is charged with contravening the provisions of subsection (3), it shall not be a defence to the charge that compliance with a requirement under subsection (1)(c) would tend to expose that person to any other proceedings for a criminal offence; but nothing done in compliance with a requirement under subsection (1)(c) shall be admissible in evidence in such other proceedings.