C-1

《消防處 ( 福利基金 ) 規例》

( 第 95 章，附屬法例 E)
Fire Services Department (Welfare Fund) Regulation
(Cap. 95 sub. leg. E)

版本日期
Version date
22.10.2020

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 《消防處 ( 福利基金 ) 規例》 Fire Services Department (Welfare Fund) Regulation

E-1 E-2
第 95E 章 Cap. 95E

制定史 Enactment History

本為 1999 年第 251 號法律公告 —— 2020 年第 5 號編輯修訂紀錄 Originally L.N. 251 of 1999 — E.R. 5 of 2020

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 《消防處 ( 福利基金 ) 規例》 Fire Services Department (Welfare Fund) Regulation

T-1 T-2
第 95E 章 Cap. 95E

《消防處 ( 福利基金 ) 規例》 Fire Services Department (Welfare Fund) Regulation

( 第 95 章，附屬法例 E) (Cap. 95 sub. leg. E)

目錄 Contents

條次 頁次 Section Page
1. ( 已失時效而略去 ) 1 1. (Omitted as spent) 2
2. 釋義 1 2. Interpretation 2
3. 基金的維持 1 3. Maintenance of the Fund 2
4. 盈餘資金的投資 3 4. Investment of surplus funds 4
5. 將投資脫手的情況 3 5. Circumstances in which investments are to be 4
disposed of
6. 向基金臨時貸款 5 6. Temporary loans to the Fund 6
7. 付款憑單的核證 5 7. Certification of vouchers 6
8. 基金借出的貸款 5 8. Loans by the Fund 6
9. 將無法討回的資產及債項註銷 7 9. Irrecoverable assets and debts to be written 8
off
10. 會計紀錄及周年帳目報表 9 10. Accounting records and annual statement of 10
accounts
11. 周年帳目報表的審計 9 11. Audit of annual statement of accounts 10
12. 經審計帳目報表須提交立法會會議席上省 9 12. Audited statement of accounts to be laid on 10
覽 table of Legislative Council
13. ( 已失時效而略去 ) 11 13. (Omitted as spent) 12

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 《消防處 ( 福利基金 ) 規例》 Fire Services Department (Welfare Fund) Regulation

T-3 T-4
第 95E 章 Cap. 95E

條次 頁次 Section Page
14. 保留條文 11 14. Savings 12

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 《消防處 ( 福利基金 ) 規例》 Fire Services Department (Welfare Fund) Regulation

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第 95E 章 第1條 Section 1 Cap. 95E

《消防處 ( 福利基金 ) 規例》 Fire Services Department (Welfare Fund) Regulation

( 第 95 章第 25 條 ) (Cap. 95, section 25)
( 略去制定語式條文 ——2020 年第 5 號編輯修訂紀錄 ) (Enacting provision omitted—E.R. 5 of 2020)

[1999 年 11 月 19 日 ] 1999 年第 289 號法律公告 [19 November 1999] L.N. 289 of 1999
( 格式變更 ——2020 年第 5 號編輯修訂紀錄 ) (Format changes—E.R. 5 of 2020)

1. ( 已失時效而略去 ——2020 年第 5 號編輯修訂紀錄 ) 1. (Omitted as spent—E.R. 5 of 2020)

2. 釋義 2. Interpretation
在本規例中 —— In this Regulation—
存 款 帳 戶 (deposit account) 指 中 文 名 為 “ 存 款 —— 消 防 處 福 corporation (法團) means the corporation sole constituted under
利 基 金 ” 而 英 文 名 為 “Deposits—Fire Services Department section 19(1) of the Ordinance;
Welfare Fund” 的存款帳戶； current requirement (當時需求), in relation to the Fund, means
法團 (corporation) 指根據本條例第 19(1) 條成立的單一法團； the requirement as estimated under section 4(1);
基金 (Fund) 指本條例第 19A 條延續的消防處福利基金； deposit account (存款帳戶) means the deposit account known
當 時 需 求 (current requirement) 就 基 金 而 言，指 根 據 第 4(1) 條 as “Deposits—Fire Services Department Welfare Fund” in
估算的需求； English and “存款——消防處福利基金” in Chinese;
署長 (Director) 指庫務署署長。 Director (署長) means the Director of Accounting Services;
Fund (基金) means the Fire Services Department Welfare Fund
continued by section 19A of the Ordinance.

3. 基金的維持 3. Maintenance of the Fund

(1) 法團必須確保在收取根據本條例第 19B 條須撥付基金的 (1) The corporation must ensure that all money payable to the
任何款項後，於切實可行範圍內盡快將款項撥付署長。 Fund under section 19B of the Ordinance is paid to the
(2) 署長必須 —— Director as soon as practicable after it is received.
(a) 維持存款帳戶； (2020 年第 5 號編輯修訂紀錄 ) (2) The Director must—
(a) maintain the deposit account; (E.R. 5 of 2020)
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第 95E 章 第4條 Section 4 Cap. 95E

(b) 將根據第 (1) 款撥付的款項記入存款帳戶的貸項；及 (b) credit money paid under subsection (1) to the deposit
(c) 在每月 10 日之前，向法團呈交一份申報表，列出上 account; and
月與存款帳戶有關的所有帳目往來的詳情。 (c) submit to the corporation before the 10th day of each
month a return showing particulars of all transactions
relating to the deposit account during the previous
month.

4. 盈餘資金的投資 4. Investment of surplus funds

(1) 法團可不時估算基金的需求，該需求即在自當日起計的 3 (1) The corporation may from time to time estimate the
個月內基金須支付的款項超逾同期內撥付基金的款項的 requirement of the Fund in terms of the amount (if any) by
差額 ( 如有的話 )。 which the money payable from the Fund exceeds the money
(2) 法團可 —— payable to the Fund during the 3 months’ period beginning
from the day on which the estimate is made.
(a) 將存款帳戶中不時足以應付基金當時需求之數以外
的盈餘款項，投資於證券或以存款方式存放；及 (2) The corporation may—
(b) 為該目的要求署長將有關盈餘款項撥付法團。 (a) invest in securities or place on deposit any money held
in the deposit account that is surplus to the current
(3) 法團必須 —— requirement of the Fund from time to time; and
(a) 遵從財政司司長就根據第 (2) 款作出的投資或存款而 (b) for that purpose, request the Director to pay the surplus
發出的任何指示；及 money to the corporation.
(b) 確保自根據本規例作出的投資及存款而累算產生的 (3) The corporation must—
所有股息及利息，均記入基金的貸項。
(a) comply with any direction that the Financial Secretary
may give in relation to the investments or deposits made
under subsection (2); and
(b) ensure that all dividends and interest accruing from the
investments and deposits made under this Regulation are
credited to the Fund.

5. 將投資脫手的情況 5. Circumstances in which investments are to be disposed of

(1) 基金的未投資部分如在任何時間低於足以應付基金當時 (1) If at any time the uninvested portion of the Fund falls below
需求的款額，則法團必須將基金所需數量的投資脫手， the amount necessary for the current requirement of the Fund,
以令基金足以應付其當時需求。

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第 95E 章 第6條 Section 6 Cap. 95E

(2) 在 本 條 中，基 金 的 未 投 資 部 分 (the uninvested portion of the corporation must dispose of such part of the investments
the Fund) 指基金中既無根據第 4 條投資於證券，亦無根 of the Fund as will enable the Fund to meet that requirement.
據該條以存款方式存放的部分。 (2) In this section, the uninvested portion of the Fund (基金
的未投資部分) means the part of the Fund that is neither
invested in securities nor placed on deposits under section 4.

6. 向基金臨時貸款 6. Temporary loans to the Fund

(1) 在基金投資有待根據第 5 條脫手期間，法團如獲財政司 (1) Pending the disposal of the investments of the Fund under
司長批准，可要求署長向基金提供一筆足以應付基金當 section 5, the corporation may, with the approval of the
時需求的貸款。 Financial Secretary, request the Director to make a loan to
(2) 如署長已根據第 (1) 款向基金貸款，法團必須在將有關投 the Fund of an amount necessary for meeting the current
資脫手後，在切實可行範圍內盡快將貸款連同按財政司 requirement of the Fund.
司長釐定的利率計算的利息，償還予署長。 (2) If the Director has made a loan to the Fund under subsection
(1), the corporation must, as soon as practicable after
disposing of the relevant investments, repay to the Director
the loan together with interest at such rate as the Financial
Secretary may determine.

7. 付款憑單的核證 7. Certification of vouchers

(1) 要求署長從基金中作出補還或付款的人必須在作出要求 (1) A person who requests the Director to make a reimbursement
時，向署長交付經法團或獲法團轉授職能的人就該要求 or payment from the Fund, must, at the time of the request,
而核證的付款憑單。 give the Director a voucher certified by the corporation or its
(2) 除非某付款憑單已由法團或獲法團轉授職能的人核證， delegate in relation to the request.
否則署長不得憑藉該憑單的權限而從基金中付款。 (2) The Director must not make payment from the Fund on the
authority of a voucher unless the voucher has been certified
by the corporation or its delegate.

8. 基金借出的貸款 8. Loans by the Fund

(1) 按照本條例第 19D(1) 條由基金借出的貸款，受下述條件 (1) A loan made from the Fund in accordance with section
規限 —— 19D(1) of the Ordinance is subject to the following
(a) 須按法團指明的期數按月分期償還，但不得超逾 48 conditions—
期；

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第 95E 章 第9條 Section 9 Cap. 95E

(b) 如某期還款不按時繳付，則須 ( 連同任何到期應付 (a) repayment by a number of monthly instalments specified

的利息 ) 全數償還貸款； by the corporation, not exceeding 48;
(c) 須在法團酌情決定下，在有關貸款尚未全數償還前， (b) repayment in full (with any interest due) if any monthly
根據每月月底時尚欠餘款按符合第 (2) 款規定的利率 instalment is not paid on time;
按月計算利息，利息須於上一期的須還款日期後 1 (c) at the discretion of the corporation, the payment of
個月內繳付。 interest at a rate that complies with subsection (2), with
(2) 第 (1)(c) 款所指的利率不得超逾 —— that interest being calculated monthly on the balance
(a) 年息率 5 釐；或 outstanding at the end of each month until the loan is
repaid in full, and payable within 1 month after the date
(b) 法團獲財政司司長批准而釐定的較高利率。 on which the previous instalment became payable.
(3) 這些貸款如有任何部分到期未還，或有利息到期未付， (2) The rate mentioned in subsection (1)(c) must not exceed—
則法團可藉在具司法管轄權的法院提起法律程序，將上
述欠款作為債項追討。 (a) 5 per cent per year; or
(b) such higher percentage as the corporation may determine
with the approval of the Financial Secretary.
(3) The corporation may, by proceedings brought in a court of
competent jurisdiction, recover as a debt any part of such a
loan that is not repaid, or any interest on such a loan that is
not paid, when it is due.

9. 將無法討回的資產及債項註銷 9. Irrecoverable assets and debts to be written off

(1) 財政司司長或獲他授權的公職人員，可授權法團註銷法 (1) The Financial Secretary, or a public officer authorized by the
團認為無法討回的資產，或註銷法團認為無法討回的欠 Financial Secretary, may authorize the corporation to write
下基金的債項。 off an asset or a debt due to the Fund that the corporation
(2) 根據第 (1) 款作出註銷 —— considers irrecoverable.
(a) 受財政司司長指明或給予的指引或指示規限； (2020 (2) The writing-off of an asset or debt under subsection (1)—
年第 5 號編輯修訂紀錄 ) (a) is subject to any guideline or direction that the Financial
(b) 只就基金的會計紀錄而具有效力；及 Secretary may specify or give; (E.R. 5 of 2020)
(c) 並不終絕法團追討所註銷的資產或債項的任何權利。 (b) takes effect only for the purpose of the accounting
records of the Fund; and
(c) does not extinguish any right of the corporation to
recover the asset or debt being written off.
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第 95E 章 第 10 條 Section 10 Cap. 95E

10. 會計紀錄及周年帳目報表 10. Accounting records and annual statement of accounts

(1) 法團必須確保 —— (1) The corporation must ensure that—
(a) 就與基金有關的所有帳目往來 ( 包括投資 )，備存妥 (a) proper accounting records of all transactions, including
善的會計紀錄；及 investments, relating to the Fund are kept; and
(b) 就截至每年 3 月 31 日為止的 12 個月，擬備一份基 (b) an annual statement of accounts of the Fund is prepared
金的周年帳目報表。 for every period of 12 months ending on 31 March in
(2) 法團必須確保上述紀錄及報表是按署長規定的方式備存 each year.
和擬備的。 (2) The corporation must ensure that the accounting records and
annual statement of accounts are kept and prepared in such
manner as the Director may require.

11. 周年帳目報表的審計 11. Audit of annual statement of accounts

(1) 法團必須在第 (2) 款指明的期間內，向審計署署長呈交基 (1) The corporation must, within the period specified in
金的周年帳目報表作審計之用。 subsection (2), submit an annual statement of accounts of the
(2) 為施行第 (1) 款而指明的期間是有關報表所關乎的期間終 Fund to the Director of Audit for the purpose of auditing.
結後的 6 個月，或法團與審計署署長議定的較短期間。 (2) For the purposes of subsection (1), the specified period is
(3) 審計署署長必須在接獲基金周年帳目報表後 3 個月 6 months after the end of the period to which the statement
內 —— relates, or such shorter period as is agreed between the
corporation and the Director of Audit.
(a) 審計該報表；及
(3) The Director of Audit must, within 3 months after receiving
(b) 核證該報表，而有關核證受審計署署長認為合適的 the annual statement of accounts from the corporation—
報告 ( 如有的話 ) 所規限。
(a) audit the statement; and
(b) certify the statement subject to such report (if any) as
the Director of Audit thinks appropriate.

12. 經審計帳目報表須提交立法會會議席上省覽 12. Audited statement of accounts to be laid on table of Legislative

法團必須確保在從審計署署長接獲基金經審計的帳目報表當 Council
日之後的 3 個月內，或在行政長官就個別情況容許的較長期 The corporation must ensure that—
間內，將下述文件提交立法會會議席上省覽 ——
(a) 該報表及審計署署長的報告 ( 如有的話 ) 各一份；及

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第 95E 章 第 13 條 Section 13 Cap. 95E

(b) 就該報表所關乎的期間的基金管理由法團作出的報 (a) a copy of the audited statement of accounts of the Fund
告。 together with the report (if any) of the Director of Audit;
and
(b) a report by the corporation on the administration of the
Fund during the period to which the statement relates,
are laid on the table of the Legislative Council within 3 months
after the date on which the corporation has received the audited
statement from the Director of Audit, or within such further period
as the Chief Executive may allow in a particular case.

13. ( 已失時效而略去 ——2020 年第 5 號編輯修訂紀錄 ) 13. (Omitted as spent—E.R. 5 of 2020)

14. 保留條文 14. Savings

(1) 在 不 限 制《釋 義 及 通 則 條 例》( 第 1 章 ) 第 23 條 的 原 則 (1) Without limiting section 23 of the Interpretation and General
下 —— Clauses Ordinance (Cap. 1)—
(a) 於本規例生效時根據已廢除規例作出的投資及存款， (a) all investments and deposits made under the repealed
須視為是根據本規例作出的； (2020 年第 5 號編輯修 Regulations at the commencement of this Regulation
訂紀錄 ) are taken as having been made under this Regulation;
(b) 在已廢除規例規定的條件規限下批出的貸款，如於 (E.R. 5 of 2020)
本規例生效時尚未還清，則繼續受該等條件規限， (b) all loans granted subject to the conditions provided
並屬有效和可予強制執行，猶如該等貸款是根據本 in the repealed Regulations, if outstanding at the
規例批出一樣；及 commencement of this Regulation, continue to be subject
(c) 任何根據已廢除規例開始作出、但在本規例生效前 to those conditions, and are as valid and enforceable as
尚未完成的作為，如屬本規例的授權或規定範圍之 if they were granted under this Regulation; and
內，則可按照本規例完成。 (c) any act begun under the repealed Regulations but not
(2) 在 本 條 中，已 廢 除 規 例 (the repealed Regulations) 指 本 規 completed before the commencement of this Regulation
例廢除的《消防處 ( 福利基金 ) 規例》( 第 95 章，附屬法例 may, if authorized or required by this Regulation, be
D)。 completed in accordance with this Regulation.
(2) In this section, the repealed Regulations (已廢除規例) means
the Fire Services Department (Welfare Fund) Regulations
(Cap. 95 sub. leg. D) repealed by this Regulation.

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