关于到香港上市的公司执行《股份有限公司规范意见》的补充规定 Implementation of Companies Listing in Hong Kong of the 《Standards for

one or more firms of accountants at every shareholders' general meeting to be responsible for verifying the company's annual accounting report and re-checking other accounting reports of the company. The term of engagement of the firm（s） of accountants shall be from the end of a shareholders' annual meeting to the end of the next shareholders' annual meeting. The remuneration of the firm（s） of accountants engaged by the company， as well as the dismissal or replacement of the firm（s） of accountants shall be decided at a shareholders' meeting by means of an ordinary resolution.

　　Resolutions adopted at company shareholders' meetings concerning the engagement， dismissal or replacement of firms of accountants as well as the written notice given to a company by a firm of accountants when it resigns of its own accord， shall be submitted to the relevant department in charge for the record.

　　Article 17　Firms of accountants engaged by companies must be independent and be qualified to a certain degree. If a shareholders' meeting intends to dismiss or not to re-engage a firm of accountants， it shall give such firm of accountants advance notice. The firm of accountants shall have the right to make an appeal to the shareholders' meeting， putting forward its own opinion. If a firm of accountants resigns of its own accord， it shall have an obligation to state at a shareholders' meeting whether there are any irregularities in respect of the company.

　　Article 18　A firm of accountants engaged by a company shall have the right to obtain all information of the company and its subsidiaries in connection with the verification of the company's annual accounting report， and the re-checking of other accounting reports， and shall have the right to request the company's directors and senior management personnel to provide information and answer questions.

　　Article 19　A company's statutory surplus common reserve and capital common reserve shall be used to make up losses and for increase of capital by conversion， in accordance with Items （1） and （2） of Article 72 of the Standard Opinion. However， Item

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