亞洲聯網科技審核委員會職權范圍

The Committee mentioned hereunder refers to the audit committee set up by the board of directors(the “Board”) of Asia Tele-Net and Technology Corporation Ltd (the “Company”).

下文提述之“委員會” 是指經亞洲聯網科技有限公司 (“公司”) 董事會 (“董事會”) 成立之審核委員會

Membership

成員

1. The Committee shall consist of not less than three members appointed by the Board (the“Member(s)”), all of whom shall be non-executive directors and a majority of whom shall beindependent non-executive directors (the “INED”). At least one INED must be withappropriate professional qualifications or accounting or related financial management expertise1.

委員會應由董事會委任及最少由三名成員組成。全體成員須為非執行董事，而過半數成員須為獨立非執行董事，而其中至少一名獨立非執行董事須具體適當專業資格、或具備適當的會計或相關財務管理專長。

2. The Chairman of the Committee shall be appointed by the Board and must be an INED.

委員會的主席須由董事會委任及須為獨立非執行董事。

3. The role of Chairman shall rotate every two years.

主席一職應每隔兩年轉換一次。

4. A former partner of the Company’s existing auditing firm should be prohibited from acting as amember of the Committee for a period of one year commencing on the date of his ceasing :

A. To be a partner of the firm; or1 It is a requirement under rule 3.10(2) of the Rules Governing the Listing of Securities on The Stock Exchangeof Hong Kong Limited (the “Listing Rules”).

B. To have any financial interest in the firmwhichever is the later.2

現時負責審計公司帳目的核數公司的前任合夥人在以下日期起計至少一年內(以日期較後者為準)，不得擔任委員會的成員﹕

A. 他終止成為該公司的合夥人的日期；或

B. 他不再享受公司財務利益的日期。

Secretary

秘書

5. The company secretary of the Company shall be the secretary of the Committee (the“Secretary”).

公司秘書應為委員會的秘書 (“秘書”)。

6. Notwithstanding any other provisions in the terms of reference, the Committee may from time totime appoint any other person with appropriate qualification and experience as the secretary ofthe Committee.

盡管其他條款另有規定，委員會可不時委任其他具有合適資格和經驗的人士擔任委員會秘書。

Frequency and proceeding of Meetings

會議程序及次數

7. Meetings shall be held not less than twice a year. Additional meeting should be held as the workof the Committee demands. The external auditors may request a meeting if they consider itnecessary and upon the receipt of such request, the Secretary shall convene such a meeting assoon as reasonably practicable.

委員會每年須至少召開兩次會議。如委員會認為有需要，可要求額外召開會議。若公司的外聘核數師認為有需要，可要求召開會議。當收到有關要求後，秘書需於合理的時間內召集成員開會。

8. The quorum for a meeting shall be two members. In the event of an equality of votes, theChairman of the Committee shall be entitled to a second or casting vote.

會議的法定人數為兩名成員。若票數均等，委員會的主席有權投第二票或決定票。

9. Unless otherwise agreed by all the Committee members, a meeting shall be convened by at leastseven days’ notice. If a meeting is called by a shorter notice, it shall be deemed to have beenduly called if it is so agreed by a majority of the members. A member who attends such ameeting shall deem to agree to the shorter notice.

除非委員會全體會員同意，否則委員會的會議通知期，不應少於7 天。但即使會議召開的

2 It is a requirement under code provision C3.2 of the Appendix 14 Code on Corporate Governance Practices

通知期短於前述通知期，如獲半數成員同意召開，該會議須仍視作妥為召開。成員出席該會議視作同意該通知期。

10. Meetings could be held in person, by telephone or by video conference.

會議可以親身出席、電話或視像會議形式召開。

11. Resolutions of the Committee at any meeting shall be passed by a majority of votes of theMembers present.

委員會會議的決議須由出席會議過半數的成員通過。

12. A resolution in writing signed by all Members of the Audit Committee shall be as valid andeffectual as if it had been passed at a meeting of the Committee duly convened and held.

一份由委員會全體成員簽署的書面決議，是有效及有作用的，猶如該決議是在一次妥為召開及舉行的委員會會議通過一樣。

Attendance at Meetings

出席會議

13. As necessary or desirable, the Chairman may request that members of management, thehead ofinternal audit and representatives of the external auditors be present at meetings of theCommittee. Other Board members shall also have the right of attendance.

按需要或理想地，主席可要求管理層成員、內部核數部門主管、外部核數代表出席委員會會議。其他董事會成員亦有權出席。

Authority

權力

14. The Committee is authorized by the Board to investigate any activity within its terms ofreference. It is authorized to seek any information it required from any employee and allemployees are directed to co-operate with any request made by the Committee.

委員會獲董事會授權在職權范圍內進行調查。委員會有權向所有雇員索取資料，而所有雇員均須與委員會合作。

15. The Committee shall report to the Board any suspected frauds and irregularities, failures ofinternal control or suspected infringements of laws, rules and regulations which come to itsattention and are of sufficient importance to warrant the attention of the Board.

委員會需就懷疑欺詐及不正當行為、內部管理失調或懷疑違反法例、章程和條例等事宜，向董事會提出嚴正警示及報告。

16. Where the Board disagrees with the Committee’s view on the selections, appointment,resignation or dismissal of the external auditors, the Committee will arrange for the Corporate(revised and effective on 1 March 2012)Governance Report in the Annual Report to include an explanation of the Committee’s view andthe reason why the Board has taken a different view3.

當委員會及董事會就挑選、委任或辭退外聘核數師事宜上意見不合時，委員會將需要在年終報告之企業管治報告內解釋委員會的意見及董事會否決的原因。

17. The Committee is to be provided with sufficient resources to discharge its duties.

委員會可獲供給充足的資源以適合地履行其職責及職能。

Duties

職責

18. The duties of the Committee shall be :-

委員會的職責應包括﹕

(a) To make recommendation to the Board on the appointment, reappointment and removal of theexternal auditor, and to approve the audit fees and the terms of engagement of the externalauditor, and any questions of their resignation or dismissal;

就外聘核數師的委任、重新委任及罷免向董事會提供建議、批準外聘核數師的薪酬及聘用條款、及處理任何有關該核數師辭職或辭退的問題；

(b) To monitor the external auditor s independence and objectivity and the effectiveness of the auditprocess in accordance with applicable standards, and to discuss with the external auditor thenature and scope of the audit and reporting obligations before the audit commences;

按適用的標準檢討及監察外聘核數師是否獨立客觀及核數程序是否有效，并於核數工作開始前先與核數師討論核數性質及范疇及有關申報責任；

(c) To develop and implement policy on the engagement of an external auditor to supply non-auditservices, and to report to the Board, identifying any matters in respect of which it considers thataction or improvement is needed and making recommendations as to the steps to be taken;

就外聘核數師提供非核數服務制定政策，并予以執行，以及就其認為必須采取行動或改善的事項向董事會報告，并建議有那些可采取的步驟；

(d) To monitor integrity of the Company’s financial statements, annual report, accounts and thehalf-year report, and to review significant financial reporting judgments contained in them. Inthis regard, in reviewing the Company’s annual report, accounts or the half-year report, theCommittee should focus particularly on :-

監察公司財務報表、年度報告、賬目、半年度報告之的完整性，并審閱報表及報告所載有關財務申報的重大意見。在這方面，委員會在向董事會提交有關公司年度報告賬目及半年度報告之財務報表前，應特別針對以下事項﹕

3 It is a requirement under code provision C3.5 of the Appendix 14 Code on Corporate Governance Practices

(i) Any changes in accounting policies and practices;

會計政策及實務的任何更改；

(ii) Major judgmental area;

涉及重要判斷的地方；

(iii) Significant adjustments resulting from the audit;

因核數而出現的重大調整；

(iv) The going concern assumption;

企業持續經營的假設；

(v) Compliance with accounting standards; and

是否遵守會計準則；及

(vi) Compliance with the Listing Rules of The Stock Exchange and legal requirements;

是否遵守《上市規則》及其他法律規定。

In this regard :-

就上述而言﹕

(i) Members of the committee must liaise with the Board, senior management and thecommittee must meet, al lease once a year, with the external auditor; and

委員會成員須聯同董事會和高層管理人員與核數師每年至少開會一次；及

(ii) The committee should consider any significant or unusual items that are, or may need tobe, reflected in such reports and accounts and must give due consideration to anymatters that have been raised by the staff responsible for the accounting and financialreporting function, compliance officer or auditors.

委員會應考慮於該等報告及賬目中所反映或需反映的任何重大或不尋常事項，并須適當考慮任何由公司屬下會計及財務匯報職員、監察主任或核數師提出的事項。

(e) To oversee the Company’s financial reporting system and internal control procedures byperforming the followings:-

透過下列措施以監管公司財務申報制度及內部監控程序﹕

(i) To review the Company’s financial controls, internal control and risk managementsystems;

檢討公司的財務監控、內部監控及風險管理制度；

(ii) To discuss with the management the system of internal control and ensure thatmanagement has discharged its duty to have an effective internal control systemincluding the adequacy of resources, qualifications and experience of staff of theCompany’s accounting and financial reporting function, and their training programmesand budget;

與管理層討論內部監控系統，確保管理層已履行職責建立有效的內部監控系統，包括考慮發行人在會計及財務匯報職能方面的資源、員工資歷及經驗是否足夠，以及(revised and effective on 1 March 2012)

員工所接受的培訓課程及有關預算是否充足；

(iii) To consider any findings of major investigations of internal control matters as delegatedby the board or on its own initiative and management’s response;

主動或應董事會的委派，就有關內部監控事宜的重要調查結果及管理層的回應進行研究；

(iv) where an internal audit function exists, to ensure co-ordination between the internal andexternal audits, and ensure that the internal audit function is adequately managed andhas appropriate standing within the Company;

如公司設有內部核數功能，須確保內部和外聘核數師的工作得到協調，也須確保內部核數功能在公司內部有足夠的資源運作，并且有適當的地位；

(v) To consider the Company’s financial and accounting policies and practices;

檢討公司的財務及會計政策及實務；

(vi) To review external auditor’s management letter, any material queries raised by theauditor to management in respect of the accounting records, financial accounts orsystems of control and management’s response;

檢查外聘核數師給予管理層的《審核情況說明函件》、核數師就會計記錄、財務賬目或監控系統向管理層提出的任何重大疑問及管理層作出的回應；

(vii) To ensure that the Board will provide a timely response to the issues raised in theexternal auditor’s management letter;

確保董事會及時回應於外聘核數師給予管理層的《審核情況說明函件》中提出的事宜；

(f) To review compliance with regulatory and legal requirements by the Company;

檢討公司所遵循的管理和法律規定；

(g) To report to the Board on the matters set out in this terms of reference;

就本職權范圍條文所載的事宜向董事會匯報；

(h) To consider any other matter, may be as defined by the board from the time to time.

考慮及執行其他由董事會界定的事項；

(i) To establish a whistle blowing policy and system for employees and those who deal with theCompany (e.g. customers and suppliers) to raise concerns, in confidence, with the Committeeabout possible improprieties in any matter related to the Company and to ensure thatarrangements are in place for fair & independent investigation of these matters for appropriatefollow up action.

建立一個警示政策及系統，讓雇員和與公司有關的人士 (例如客戶及供應商) 可有信心地提出關於公司的任何不合當事宜，同時應確保有適當安排，讓公司對此等事宜作出公平獨(revised and effective on 1 March 2012)立的調查及采取適當行動 。

Reporting Procedures

匯報程序

18. Full minutes of Committee meetings shall be kept by the Secretary.

完整之委員會會議紀錄應由秘書保存。

19. Draft and final versions of minutes of Committee meetings shall be sent to all Members for theircomments and records respectively.

初稿及最後定稿之委員會會議紀錄需發送予所有成員 (初稿供成員表達意見，最後定稿作其紀錄之用)。

Continuing application of the articles of association of the Company

公司組織章程之持續適用

20. The articles of association of the Company regulating the meeting and proceedings of theDirectors so far as they are not replaced by the provisions in this terms of reference shall applyto the meetings and proceedings of the Committee.

就前文未有作出規范，但本公司章程作出了規范的董事會會議程序的規定，適用於委員會的會議程序。

Miscellaneous

其他

21. The English text of this terms of reference will prevail over the Chinese text in case of anyinconsistency.

若此職權范圍的中文與英文版本不一致，一切以英文版本為準。

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