Cap. 426H 《職業退休計劃(精算師證明書的製備)規則》Occupational Retirement Schemes (Preparation of Actuarial Certificates) Rules

生效中

版本日期: 2019-12-12

Cap. 426G

Cap. 426I

Occupational Retirement Schemes (Preparation of Actuarial Certificates) Rules

(Cap. 426, section 73(1)(h))

(Enacting provision omitted—E.R. 6 of 2019)

[4 April 1997] L.N. 115 of 1997

(Format changes—E.R. 6 of 2019)

1. (Omitted as spent—E.R. 6 of 2019)

2. Preparation of actuarial certificates

An actuarial certificate as required under—

(a)

section 15(e) (relating to a scheme which is a defined benefit scheme);

(b)

section 31(2); and

(c)

section 32(2)(b),

of the Ordinance shall be prepared according to the professional standard set out in “Professional Standard 2 (PS2) Occupational Retirement Schemes—Actuarial Reports and Certification”, as adopted by the Actuarial Society of Hong Kong (the Society) on 2 September 1994, and any subsequent amendments made thereto by resolution of the Society and agreed to by the Registrar by written notice signifying his agreement to the amendments.