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浙江省杭州市人民政府


杭州市村经济合作社财务管理办法


杭州市人民政府令
第180号


　　《杭州市村经济合作社财务管理办法》已经市人民政府常务会议审议通过,现予发布,自二ＯＯ二年八月一日起施行。

市长　茅临生
二ＯＯ二年六月十日



第一章 总 则

　　第一条 为加强村经济合作社财务管理,规范村经济合作社的财务行为,保护集体资产的安全和完整,根据《中华人民共和国农业法》、《中华人民共和国会计法》、《浙江省村经济合作社组织条例》等有关法律、法规的规定,结合本市实际,制定本办法。
　　第二条 本办法适用于杭州市行政区域内行政村设置的农民集体所有制的社区性经济合作社、经济联合社或股份经济合作社和其他合作经济组织(以下简称村经济合作社)的财务管理。
　　第三条 村经济合作社应当建立财务管理制度,加强民主管理与民主监督。
　　第四条 市、区、县(市)人民政府农村经济行政主管部门主管村经济合作社财务管理工作。
　　乡、镇人民政府负责对村经济合作社财务管理工作的指导和监督。
　　财政、审计部门依据其职责,对村经济合作社财务管理工作实施监督管理。

第二章 财务计划管理

　　第五条 村经济合作社每年年初应当按照量入为出、留有余地、兼顾各方面利益的原则,编制年度财务计划。年度财务计划主要包括:
　　(一)财务收支计划;
　　(二)固定资产购建计划;
　　(三)农业基本建设计划;
　　(四)农业资源开发、农业技术推广或其他投资计划;
　　(五)收益分配计划。
　　第六条 年度财务计划应当经村经济合作社社员会议或社员代表会议讨论通过,报乡、镇人民政府备案。
　　第七条 主要生产资料和经营项目的承包、租赁、入股等方案和数额较大的资金筹集、支出,应当经社员会议或社员代表会议讨论通过,报乡、镇人民政府备案。
　　第八条 村经济合作社在年终应当向社员会议或社员代表会议报告年度财务计划执行情况。

第三章 资产管理

　　第九条 村经济合作社应当按照国家有关规定,加强对货币资金的管理,实行帐、款分管,支票与印鉴分管,定期核对、盘点,做到日清月结、帐款相符。
　　禁止非出纳人员管理现金。
　　禁止公款私存、坐支现金、库存现金超过规定限额。
　　禁止多头设立帐户或者出租转借帐户。
　　第十条 村经济合作社应当建立固定资产折旧及使用保管制度。应当定期对固定资产盘点清查,做到帐实相符。大中型固定资产的变卖和报废处理,应当报乡、镇人民政府审查,并经社员会议或社员代表会议讨论通过后执行。
　　第十一条 村经济合作社应当定期清查核对各种应收款项,对拖欠的应收款项应当采取措施加以催收。对无法收回并符合坏帐、呆帐核销条件的款项,应当报乡、镇人民政府审查,经社员会议或社员代表会议讨论通过后核销,计入其他支出。
　　任何个人不得擅自决定应收款项的减免。
　　第十二条 村经济合作社所属单位资产的拍卖、入股、转让、租赁或无形资产的使用许可,必须进行清产核资和资产评估,其结果应向社员会议或社员代表会议报告。
　　第十三条 村经济合作社应当建立健全产品物资登记、保管、领用制度,产品物资必须严格执行出入库手续,并定期清查盘点,做到帐、卡、物相符。对各种有价证券应当建立专门的登记清册。

第四章 财务收入管理

　　第十四条 村经济合作社的各项收入应使用各区、县(市)财政部门统一监制的票据并及时全额入账。
　　村经济合作社应当严格执行票据登记、保管和使用制度,非财务人员不得经手票据。
　　第十五条 村经济合作社的统一经营收入、企业上交的承包金、集体资产(包括土地、无形资产)租赁费或使用费、投资收益等可分配收入,在弥补亏损、扣除经营支出、管理费用、投资损失和其他支出后,应当列入当年收益分配。土地征用补偿费、村属集体企业或集体资产转让所得、国家和上级单位各种拨款、捐赠等专项资金收入,不得列入收益分配。
　　第十六条 对承包集体的耕地、山林、水面、滩涂和茶、桑、果园以及养殖、捕捞等生产经营项目的单位和个人,村经济合作社应当按照承包合同的约定向其收取承包金。
　　第十七条 对租用集体资产(包括土地)的单位和个人,村经济合作社应当按照合同约定向其收取集体资产(土地)租赁费。
　　第十八条 对村经济合作社投资入股组建的企业,村经济合作社应当按照有关合同、协议、章程等约定,及时收取应得的投资收益。
　　第十九条 土地被征用后,土地补偿费和需由村统一安置的劳动力安置补助费及由村出资建成的地面附着物补偿费,由村经济合作社统一收取。
　　第二十条 村集体资产的拍卖、转让所得,由村经济合作社负责收取。
　　第二十一条 村经济合作社接受国家和上级单位的专项拨款,应全额入账,专款专用。

第五章 财务支出管理

　　第二十二条 村经济合作社管理人员的报酬,根据村经济合作社规模、岗位责任制及集体当年收益状况,并结合工作实绩和当地村民的收入水平,经乡、镇人民政府考核,提出建议后由社员会议或社员代表会议讨论确定。
　　第二十三条 土地征用补偿费、安置补助费及由村出资建成的地面附着物补偿费,由被征地单位用于发展生产、安置就业和安排因土地被征用而造成的未安置人员的生活补助。
　　土地征用补偿费、安置补助费及由村出资建成的地面附着物补偿费,不得截留、侵占和移作他用。
　　第二十四条 未经社员会议或社员代表会议讨论通过,村经济合作社不得为任何单位和个人提供经济担保。
　　村经济合作社的资金需要出借的,应当经社员会议或社员代表会议讨论同意,委托依法设立的银行或其他金融机构以委托贷款方出借,并签订贷款协议和由借款方提供经济担保。
　　第二十五条 村经济合作社应当建立健全开支审批制度。计划内的支出由村经济合作社管理委员会分管财务的负责人审批;计划外的支出由村经济合作社管理委员会集体讨论决定。
　　对单据不规范、手续不完备的凭证或不合理的开支,出纳应当拒付,会计不得入帐。
　　第二十六条 计划外固定资产的购建,必须由村经济合作社管理委员会提出,经社员会议或社员代表会议讨论决定。
　　重大的基本建设项目,应当进行可行性研究,并公开招投标。工程竣工后应当组织验收和基建决算审计。
　　第二十七条 投资项目应当进行可行性评估,并由村经济合作社管理委员会集体讨论决定。数额较大的投资项目,应当报乡、镇人民政府审查,经社员会议或社员代表会议讨论通过。
　　第二十八条 村经济合作社在年终收益分配前,应当准确核算全年收支,清理财产和债权债务。收益分配方案应按国家有关规定拟订,并经社员会议或社员代表会议讨论通过,报乡、镇人民政府备案。

第六章 财务人员管理

　　第二十九条 村经济合作社应当设置财务机构,配备会计、出纳人员。会计人员和出纳人员之间不得互相兼职。
　　财务人员必须具备必要的专业知识,逐步实行持证上岗。
　　村级主要负责人及其直系亲属不得从事该村经济合作社的财务工作。
　　第三十条 财务人员的权利:
　　(一)参加财务计划的编制和有关生产经营管理的会议;
　　(二)检查和管理资金的筹集、使用、保管等;
　　(三)有权拒绝办理违反财务制度的收支业务;
　　(四)有权向上级和有关部门报告财务收支情况,检举揭发违反财务制度的问题。
　　第三十一条 财务人员的义务:
　　(一)遵守职业道德,遵守财经纪律;
　　(二)参加由乡镇组织的村会计集中办公和财务互查互审活动;
　　(三)参加后续教育培训;
　　(四)按规定准确、及时地进行会计核算,完整地编制财务会计报表并按时上报;
　　(五)对每年形成的财务档案及时整理立卷,并按规定保管年限统一管理。
　　第三十二条 财务人员应保持相对稳定,无正当理由不得随意调换,不得擅自离职。
　　主管会计或总会计的任免和调换,必须经乡、镇人民政府同意,并报区、县(市)农村经济行政主管部门备案。
　　财务人员调动工作或离职时,必须与接管人员办清交接手续,由乡、镇人民政府监督交接;在办清交接手续之前,财务人员不得调动或离职。
　　第三十三条 村经济合作社管理委员会及其负责人应当支持财务人员依法履行职责,不得授意、指使、强令财务人员违法办理财务事项。任何单位或个人不得对依法履行职责、抵制违法行为的财务人员实施打击报复。
　　村经济合作社主要负责人应对会计工作和会计资料的真实性、完整性负责。

第七章 民主管理与监督

　　第三十四条 村经济合作社必须实行财务公开制度,按季公布财务收支情况,经济发达的村应当按月公布,自觉接受群众监督。
　　财务公开的主要内容包括:集体资产状况、财务收入、财务支出、集体资产经营方式、基本建设工程项目的招投标方案和财务收支预决算等。
　　财务公开的内容必须具体、详细。承包金、土地征用补偿费、集体资产租赁费、管理人员报酬等社员关注的重大财务收支以及计划外财务支出,必须逐笔逐项逐人公开。
　　村经济合作社应建立符合规定的财务公开栏,公开栏应当设置在方便社员阅览的地点。
　　第三十五条 建立健全民主监督制度,成立以社员代表为主的民主理财小组。民主理财小组成员应由具备一定会计业务知识或熟悉了解村经济合作社生产经营活动的人担任,经社员会议或社员代表会议选举产生,并与村经济合作社管理委员会同步换届。
　　民主理财小组应当定期对村经济合作社财务账目进行审查,定期召开理财会议,认真听取和研究社员对财务管理的反映,并及时向村经济合作社管理委员会提出监督意见和建议。民主理财小组提出的监督意见和建议,村经济合作社管理委员会应予采纳。如不采纳,应当说明理由。村经济合作社管理委员会与民主理财小组的意见分歧较大的,民主理财小组有权向乡、镇人民政府反映,由乡、镇人民政府协调解决或由社员代表会议讨论决定。
　　第三十六条 年度财务收支决算、村经济合作社主要负责人和会计人员离任,必须经区、县(市)或乡、镇的农村经济审计机构的审计。必要时由区、县(市)审计部门进行审计。

第八章 法律责任

　　第三十七条 违反本办法规定,有下列行为之一的,由县级以上农村经济行政主管部门对责任人予以批评教育,并责令其限期改正;逾期不改正的,处以500元以上2000元以下罚款,情节严重的,可建议依法免去其职务:
　　(一)未按规定编制年度财务计划的;
　　(二)未按规定建立财务管理制度的;
　　(三)未按规定审批开支的;
　　(四)未按规定任免财务人员的;
　　(五)非出纳人员管理现金或者非财务人员经手票据的;
　　(六)财务人员未按规定办清交接手续的;
　　(七)未按规定公布财务账目或者未报告财务计划执行情况的;
　　(八)不接受审计的;
　　(九)票据遗失或损毁的;
　　(十)未按规定借入资金的;
　　(十一)对单据不规范,手续不完备的凭证入帐的。
　　第三十八条 违反本办法规定,有下列行为之一的,由县级以上农村经济行政主管部门责令其改正,并对责任人处以500元以上2000元以下罚款,情节严重的,可建议依法免去其职务;造成经济损失的,应当承担赔偿责任:
　　(一)未按规定使用专项资金的;
　　(二)擅自出借资金或者提供经济担保的;
　　(三)违反规定开支费用的;
　　(四)未按规定处置固定资产的;
　　(五)擅自决定应收款项减免的;
　　(六)打击报复财务人员和民主理财小组成员的;
　　(七)截留、侵占、挪用集体资产的。
　　第三十九条 违反本办法规定,应当由财政、审计部门实施行政处罚的,由县级以上财政、审计部门依照有关法律、法规的规定实施。
　　第四十条 违反本办法规定,情节严重构成犯罪的,由司法机关依法追究刑事责任。
　　第四十一条 农村经济行政主管部门和乡、镇人民政府工作人员违反本办法规定,玩忽职守、滥用职权、徇私舞弊的,由所在单位或其上级主管部门给予行政处分;构成犯罪的,由司法机关依法追究刑事责任。

第九章 附 则

　　第四十二条 各区、县(市)辖村的街道办事处参照本办法指导监督村经济合作社财务管理工作。
　　第四十三条 本办法自二ＯＯ二年八月一日起施行。

Hong Kong


SECURITIES (INSIDER DEALING) ORDINANCE
　(CHAPTER 395)
　ARRANGEMENT OF SECTIONS
　　
　　ion
　　I　　　　PRELIMINARY
　　hort title
　　nterpretation
　　pplication
　　Connected with a corporation"
　　ossession of relevant information obtained in privileged
capacity
　　Dealing in securities"
　　Take-over offer"
　　Relevant information"
　　II　　　 INSIDER DEALING
　　hen insider dealing takes place
　　Certain persons not to be held insider dealers
　　Trustees and personal representatives
　　Exercise of right to subscribe for or acquire securities
　　Duty of officers of corporation
　　Insider dealing not void or voidable
　　III　　　INSIDER DEALING TRIBUNAL
　　Constitution of Tribunal Inquiries by Tribunal
　　Inquiries into insider dealing
　　Powers of Tribunal
　　Further powers of Tribunal to obtain information
　　Incriminating answers
　　Offences
　　Privileged information Report and orders of Tribunal
　　Report of Tribunal following inquiry
　　Orders etc. of Tribunal
　　Order against officer of corporation
　　Limitation on aggregate amount of penalties
　　Witnesses' expenses
　　Expenses of investigation and inquiry
　　Form and proof of order of Tribunal
　　Order of Tribunal may be registered in Court
　　Offence
　　IV　　　 APPEALS
　　Appeal to Court of Appeal
　　Powers of the Court of Appeal on appeal
　　Stay of execution on appeal
　　V　　　　MISCELLANEOUS
　　Offences by corporation, etc.
　　Limitation on commencement of proceedings
　　Chief Justice may make rules
　　44. (Omitted)
　Whole document:
　　
　　dule.
　　rdinance to amend the law relating to insider dealing　in　
securities;
　　for connected purposes.
　　eptember 1991] L. N. 269 of 1991
　PART I PRELIMINARY
　　
　　hort title
　　Ordinance may be cited as the Securities (Insider Dealing)
Ordinance.
　　nterpretation
　　In this Ordinance, unless the context otherwise requires--
　　ociate", in relation to a person entitled to exercise or　control　
the
　　cise of voting power in relation to a corporation, means--
　　that person's spouse, reputed spouse,　person　co-habiting　
with　that
　　on as a spouse, that person's brother,　sister,　parent,　
step-parent,
　　d (natural or adopted) or step-child;
　　any corporation of which that person is a director;
　　any person who is an employee or partner of that person;
　　if that person is a corporation--
　　any director of that corporation;
　　any related corporation of that corporation; and
　　) any director or employee of any such related corporation; and
　　if that person has with any other person an agreement　or　
arrangement
　　respect to the acquisition, holding or disposal of　shares　or　
other
　　rests in that　corporation　or　under　which　they　undertake　
to　act
　　ther in exercising their voting power in relation to　it,　that　
other
　　on;
　　k or other document" includes--
　　books of a banker;
　　cheques, orders for the payment　of　money,　bills　of　
exchange,　and
　　issory notes in the possession or under the control of a banker;
　　securities in the possession or under the control of a banker,
whether
　　ay of pledge or otherwise;
　　any document or record used in the ordinary course of　business　
of　a
　　;
　　any record so used which is kept otherwise than in a legible form　
and
　　apable of being reproduced in a legible form; and
　　any accounts or deeds;
　　mission" means the Securities and Futures　Commission　
established　by
　　Securities and Futures Commission Ordinance (Cap. 24);
　　pany" means a company as defined in section 2　(1)　of　the　
Companies
　　nance (Cap.　32);
　　troller", in relation to a corporation, means any person--
　　in accordance with whose directions or instructions the　
directors　of
　　corporation or of another corporation of which it is a subsidiary　
are
　　stomed to act; or
　　who, either alone or with any associate, is entitled to　exercise,　
or
　　rol the exercise of, more than 33% of　the　voting　power　at　
general
　　ings of the corporation or of another corporation of　which　it　
is　a
　　idiary, and　references　in　this　Ordinance　to　"control"　
shall　be
　　trued accordingly; "corporation"　means　any　company　or　
other　body
　　orate or an unincorporated body, incorporated or formed either
in Hong
　　or elsewhere;
　　
　　ector" includes--
　　any person occupying　the　position　of　director,　by　
whatever　name
　　ed; and
　　any person in accordance with whose　directions　or　
instructions　the
　　ctors of the corporation are accustomed to act;
　　ument" includes any register, book, record, tape recording,　any　
form
　　omputer input or output, and any other document or similar
material
　　ther produced mechanically, electrically, or manually, or by any
other
　　s whatsoever);
　　h Court" means the High Court of Justice;
　　ding company" means a corporation which is a　holding　company　
within
　　meaning of section 2 of the Companies Ordinance (Cap. 32);
　　uiry" means an inquiry instituted under section 16;
　　ider dealer" means a person　who　perpetrates　any　act　which　
is　an
　　der dealing within the meaning of section 9 and also　means　a　
person
　　is to be regarded as an insider dealer under section 16 (6);
　　ider dealing" means an insider dealing within the meaning　of　
section
　　
　　ted securities" means　securities　that　are　listed　on　the　
Unified
　　ange at　the　time　of　any　insider　dealing　in　relation　
to　those
　　rities;
　　icer" in relation to a corporation includes　a　director,　
manager　or
　　etary, and in relation to an unincorporated body includes every
member
　　he governing body thereof; "related corporation",　in　relation　
to　a
　　oration, means--
　　any corporation that　is　that　corporation's　subsidiary　or　
holding
　　any or a subsidiary of that corporation's holding company;
　　any corporation a controller of which is also　a　controller　of　
that
　　oration; "relevant share capital" means a corporation's　issued　
share
　　tal of a class carrying rights to vote　at　general　meetings　
of　the
　　oration;
　　urities" means any shares, stocks,　debentures,　loan　stocks,　
funds,
　　s, or notes of, or　issued　by,　any　body,　whether　
incorporated　or
　　corporated, or of any government or local　government　authority,　
and
　　udes--
　　rights,　options,　or　interests　(whether　described　as　
units　 or
　　rwise) in or in respect of any of the foregoing;
　　certificates of interest or participation in, or temporary or　
interim
　　ificates for, receipts for, or warrants to subscribe to　or　
purchase,
　　of the foregoing; or
　　any instruments commonly known as securities;
　　sidiary" means any　corporation　which　is　a　subsidiary　
within　the
　　ing of section 2 of the Companies Ordinance (Cap. 32);
　　bunal" has the meaning given to it in section 15;
　　fied Exchange" means the stock market established under section
27　of
　　Stock Exchanges Unification Ordinance (Cap. 361).
　　For the purpose of the definition of "controller", where a　
person　is
　　tled to exercise or control the exercise of 33% or more of the　
voting
　　r at general　meetings　of　a　corporation　and　that　
corporation　is
　　tled to exercise or control the exercise of any of the voting power
at
　　ral meetings of another corporation　("the　effective　voting　
power")
　　the　effective　voting　power　at　general　meetings　of　
that　other
　　oration is taken as exercisable by that person.
　　
　　A person shall not be deemed to be a person in accordance　with　
whose
　　ctions or instructions the directors of a corporation　are　
accustomed
　　ct by reason only that the directors of the corporation act on　
advice
　　n by him in a professional capacity.
　　In this Ordinance securities are deemed to be listed　on　the　
Unified
　　ange notwithstanding　that　dealings　in　such　securities　
have　been
　　ended.
　　In this Ordinance a reference to an interest in securities　is　
to　be
　　as including an interest of any kind whatsoever　in　the　
securities;
　　accordingly there are to be disregarded any restraints or
restrictions
　　hich the exercise of　any　right　attached　to　the　interest　
may　be
　　ect.
　　pplication
　　Ordinance shall not have effect with respect to an insider dealing
in
　　tion to the listed securities of a corporation which has　taken　
place
　　re the commencement of this Ordinance.
　　Connected with a corporation"
　　A person is connected with a corporation for the purposes of
section 9
　　being an individual--
　　he is a　director　or　employee　of　that　corporation　or　a　
related
　　oration; or
　　he is a substantial　shareholder　in　the　corporation　or　a　
related
　　oration; or
　　he occupies a position which may reasonably be expected　to　give　
him
　　ss to relevant information concerning the corporation by virtue
of--
　　any professional or business relationship existing between
himself (or
　　employer or a corporation of which he is a director or a firm of
which
　　s a partner) and that corporation, a related corporation or an
officer
　　ubstantial shareholder in either of such corporations; or
　　his　being　a　director,　employee　or　partner　of　a　
substantial
　　eholder in the corporation or a related corporation; or
　　he has access to relevant information in relation to　the　
corporation
　　irtue of his being connected (within the meaning of paragraph (a),
(b)
　　c)) with another corporation, being information which relates　
to　any
　　saction (actual or contemplated) involving both those
corporations　or
　　lving one of them and the listed securities of the　other　or　to　
the
　　that such transaction is no longer contemplated; or
　　he was at any time within　the　6　months　preceding　any　
dealing　in
　　tion to listed securities within the meaning of　section　9　a　
person
　　ected with the corporation within the meaning of paragraph (a),
(b),
　　or (d).
　　A corporation is　a　person　connected　with　a　corporation　
for　the
　　oses of section 9 so long as any of its directors or　employees　
is　a
　　on connected　with　that　other　corporation　within　the　
meaning　of
　　ection (1).
　　In　subsection　(1),　"substantial　shareholder"　in　
relation　to　a
　　oration means a person who has　an　interest　in　the　relevant　
share
　　tal of that corporation which has a nominal value　equal　to　or　
more
　　10% of the nominal value　of　the　relevant　share　capital　of　
that
　　oration.
　　
　　ossession of relevant information obtained in privileged
capacity
　　A public officer or a member　or　employee　(whether　such　
member　or
　　oyee is temporary or permanent, paid or unpaid) of any　body　
referred
　　n subsection (2), who　in　his　capacity　as　such　receives　
relevant
　　rmation concerning a corporation　shall　be　deemed　to　be　a　
person
　　ected with that corporation for the purposes of section 9.
　　The bodies referred to in subsection (1) are--
　　the Executive Council;
　　the Legislative Council;
　　the Futures Exchange Company, Stock Exchange Company or　any　
clearing
　　e;
　　any board, commission, committee or other　body　appointed　by　
or　on
　　lf of the Governor or the Governor in Council under any Ordinance;
　　any body corporate established or incorporated by Ordinance; and
　　any body corporate specified by　the　Financial　Secretary　by　
notice
　　ished in the Gazette.
　　In this section--
　　aring house" means a clearing house within the meaning of section
2
　　of the Commodities Trading Ordinance (Cap. 250)　or　authorized　
under
　　other Ordinance to carry on business as a clearing house in
respect of
　　rities;
　　ures Exchange Company" means the Exchange Company within　the　
meaning
　　ection 2 (1) of the Commodities Trading Ordinance (Cap. 250);
　　ck Exchange Company" means the Exchange Company within the
meaning　of
　　ion 2 (1) of the Stock Exchanges Unification Ordinance (Cap. 361).
　　In the case of a body referred to　in　subsection　(2)　which　
has　no
　　ers the reference in subsection (1) to a member shall be construed　
as
　　ference to a member of the governing body thereof.
　　Dealing in securities"
　　the purposes of this Ordinance, a person deals in securities if
　　ther as principal or agent) he buys, sells,　exchanges　or　
subscribes
　　or agrees to buy, sell, exchange or subscribe for, any securities　
or
　　ires or disposes of, or agrees to acquire or dispose of, the right　
to
　　sell, exchange or subscribe for, any securities.
　　Take-over offer"
　　his Ordinance, "take-over offer for a corporation" means an offer
made
　　ll the holders (or all the holders other than the　person　making　
the
　　r and his nominees) of the shares in the corporation to acquire　
those
　　es or a specified proportion of them, or to all the　holders　(or　
all
　　holders other than the person making the offer and his nominees)
of　a
　　icular class of those shares to acquire the shares of that class
or　a
　　ified proportion of them.
　　Relevant information"
　　his Ordinance "relevant information"　in　relation　to　a　
corporation
　　s specific information about that corporation which is　not　
generally
　　n to those persons who are accustomed or would be likely　to　deal　
in
　　listed securities of that corporation　but　which　would　if　
it　were
　　rally known to them be likely materially to affect the price of　
those
　　rities.
　PART II INSIDER DEALING
　　
　　hen insider dealing takes place
　　Insider dealing in relation to the listed securities of a　
corporation
　　s place--
　　when a person connected with a corporation who　is　in　
possession　of
　　rmation which he knows is relevant information　in　relation　to　
that
　　oration deals in any listed securities of that corporation (or
in　the
　　ed securities of　a　related　corporation)　or　counsels　or　
procures
　　her person to　deal　in　such　listed　securities　knowing　or　
having
　　onable cause to believe that such person would deal in them;
　　when a person who is contemplating or has contemplated making
(whether
　　or without another person) a take-over offer for　a　corporation　
and
　　knows that the information that the offer is　contemplated　or　
is　no
　　er　contemplated　is　relevant　information　in　 relation　
to　 that
　　oration, deals in the listed securities of that corporation (or
in the
　　ed securities of　a　related　corporation)　or　counsels　or　
procures
　　her person to deal in those listed securities, otherwise than for　
the
　　ose of such take-over;
　　when relevant information in relation to a　corporation　is　
disclosed
　　ctly or indirectly, by a person connected with　that　
corporation,　to
　　her person and the first-mentioned person knows that　the　
information
　　elevant information in relation to the corporation and　knows　
or　has
　　onable cause for believing that the other person will make use
of　the
　　rmation for the　purpose　of　dealing,　or　counselling　or　
procuring
　　her to deal, in the listed securities of that corporation (or　in　
the
　　ed securities of a related corporation);
　　when a person who is contemplating or has contemplated making
(whether
　　or without another person) a take-over offer for　a　corporation　
and
　　knows that the information that the offer is　contemplated　or　
is　no
　　er　contemplated　is　relevant　information　in　 relation　
to　 that
　　oration,　discloses　that　information,　directly　or　
indirectly,　to
　　her person and the first-mentioned　person　knows　or　has　
reasonable
　　e for believing that the other person will make use of the
information
　　the purpose in dealing, or in　counselling　or　procuring　
another　to
　　, in the listed securities of　that　corporation　(or　in　the　
listed
　　rities of a related corporation);
　　when　a　person　who　has　information　which　he　knows　is　
relevant
　　rmation in relation to a corporation which he　received　
(directly　or
　　rectly) from a person--
　　whom he knows is connected with that corporation; and
　　whom　he　knows　or　has　reasonable　cause　to　believe　
held　that
　　rmation by virtue of being so connected,
　　s in the listed securities of　that　corporation　(or　in　the　
listed
　　rities of a related　corporation)　or　counsels　or　procures　
another
　　on to deal in those listed securities;
　　when a person who has received (directly or indirectly) from a　
person
　　he knows or has reasonable cause to believe is contemplating or
is no
　　er contemplating a take-over offer for a corporation,　
information　to
　　effect and knows that such information　is　relevant　
information　in
　　tion to that corporation, deals　in　the　listed　securities　
of　that
　　oration (or in the listed securities　of　a　related　
corporation)　or
　　sels or procures another person to deal in those listed
securities.
　　
　　An　insider　dealing　in　relation　to　the　listed　
securities　of　a
　　oration also takes place when a person who is knowingly in　
possession
　　elevant information in relation to that　corporation　in　any　
of　the
　　umstances described in subsection (1) --
　　counsels or procures any other person to deal in the listed
securities
　　hat corporation (or in the listed securities of a related
corporation)
　　he knowledge or with reasonable cause to　believe　that,　that　
person
　　d deal in those listed securities　outside　Hong　Kong　on　any　
stock
　　ange other than the Unified Exchange; or
　　discloses that　relevant　information　to　any　other　person　
in　the
　　ledge or with reasonable cause to believe that,　that　or　some　
other
　　on will make use of that information for the purpose of dealing,
or of
　　selling　or　procuring　any　other　person　to　deal,　in　
the　listed
　　rities of that corporation (or in the listed securities of　a　
related
　　oration) outside Hong Kong　on　any　stock　exchange　other　
than　the
　　ied Exchange.

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