﷿﷿﷿﷿﷿﷿﷿﷿﷿﷿﷿﷿﷿﷿﷿﷿﷿﷿﷿﷿﷿﷿﷿﷿﷿﷿﷿﷿﷿﷿
00㡸橛颗蝳퉥屎ᜱ掠鮔菱䱗隙貔喖먃ꁺ噧츁䍎敵﷿噧﷿₌頤쑜﷿ॷ踤큢蝳캈﷿掠쑜쑜偪慲﷿ᔰ踤ᵓ睭
﷿⦌
00喖ւᵸ梙꽭퉔菱끿慲졡솂﷿Ŗ얚얈
牥陋﷿▌Ҍ
﷿嚍ሣ㵪꾗㑩慲
ǿ
ᒐ颗﷿թ牥﷿
⿿
ꭳ漰蝳
慲㉛Ṗ﷿摱쵶﷿←궔楿ｺ
թ牥慲喖陋ւ晭띩ꭳ㡸
䲈﷿喖
ւ₌ꔃᵸ供陋供ᑻ﷿﷿ሣ㵪慲꾗㑩欁ፚᑻ﷿
쒀斗⢞ሣ㝵ǿ
乐詟ຕ﷿
統ʐꭳ癣ǿ喖
ւ詟﷿偪鉺䥣獔﷿﷿꾗㑩欁ፚ慲﷿乗ᆄ﷿颗
ꎋ袟﷿ǿꆔ䑑灰袟﷿颗喖
ւ䡑﷿鉺䥣獔﷿睚﷿﷿꾗㑩欁ፚᆄ﷿佧蹭ɒ慲鲖嵗山Ṗ퍫慲蝳꾗㑩陋統쑜
䲈慲㍺供蝳字킆ǿթ⿿
蝳퉥屎慲饘띩﷿ᒐ륞﷿﷿掠쑜梙⪉ǿ
00թ䒍ꒋ꾗ᕡ睭
츁1﷿喖ւ륞陞
୷潳颗
喖๏㦕ǿ
i.0₌ږ㦑﷿㍺供솂蝳屎ፚ﷿佧࠱솂촰﷿
﷿﷿٘ǿ륞࠱
솂Ŏ
袘ろᇿ榖ⱕ
ii.0ᆄ䝸թ㥺㥺灰㑦ږ㦑楿롭ږ㦑斗
驔繿얚荬륞璍
츁2001﷿4 HKCFAR 133ⱕ
iii.0灰橕橕㑦﷿ꆔᑻ蝤
ւꉨ沈褐﷿ւ푚陋灰Ⱕ츰䁚䲈﷿﷿ඟ
Ŏ﷿ւ욍
ろ﷿﷿㍺灰
㑩掠꾗㑩佧퍫䲈﷿ǿ꾗㑩欁ፚ₌灰橕橕
㑦噦饬ǿ﷿㑦橕敵﷿蝤
ւඟ﷿欁ፚ慲ꃮ﷿﷿ⱕ
iv.0佧퍫큩ፚ₌灰橕橕艔靧灰橕橕㑦籭큩歠﷿璍₌
㥺㥺㥺㑦䍎敵﷿ⱕ
v.0큩﷿﷿慲꾗㑩欁ፚ౮颗ꃮ﷿﷿S嵥轔됰陋큩ፚ⊈睚慲屎劕﷿褤큩赠欁嚍ǿ斗⢞﷿欁ፚ慲ꃮ﷿﷿蚀㑩掠₌꾗㑩Ҍ籭খ﷿陋๏㦕慲隙陋瘰﷿陋
䡑﷿큩ፚ푚陋츰癣䲈﷿륞큒ⱕ
vi.0檓陋
ᵸ﷿큩ፚꕷ
牥詟쑜ꭳ䶖﷿
慲٘﷿彦궀﷿٘䆕晩╟ǿ﷿
⨢
佧ᵸ﷿﷿陞褤剭쵶䆕晩╟佧퍫٘ⱕ
vii.0﷿﷿㑦뵕았ᒌ﷿屎ቩ궔楿驔靧楿롭ǿ楿롭₌๏㦕
佧Ṗ퍫깓﷿궔楿貌璍䑑큩ፚS統ꭳ䶖﷿
慲٘ǿ౮垇ᲂ﷿楿롭S蹭肆ꊔ肟﷿佧퍫欁ፚ詟쐃₌蝳字킆噦剢﷿﷿ǿ楿롭佧퍫慲肆慲﷿춀袘橛睭
00湭灰蝤
ւ얚﷿佧퉥屎粆ﲕ﷿﷿S쩡媞﷿٘﷿鲖﷿넃
踤肀欁ፚ陋﷿豿퉔퍙
쑜﷿﷿欁ፚ﷿纘赩걱﷿羈䮁✄﷿Ȱ﷿﷿넃ᵓ륞佧
㵝ቔ
﷿ｺ얚띩﷿灰﷿詟䲞๏ꁪǿ㵝ቔｺ얚띩邙ꕷ嚍﷿﷿筞佧統㡸ᵸ嵥
ᥓၬ㵝肟﷿螑䕥睚蹭ɒ屎劕慲﷿륞
躜쑜佧媞﷿
慲蝳٘﷿⚄﷿Ὑ颗쐃皑ᲂ醚
詟塝ǿ덚镔﷿欁ፚ統₌٘
⩣﷿ꪔᝧǿ﷿﷿₌٘Ⅻ噦剢﷿皑欁ፚ
詟쐃﷿﷿踤肀ǿ쉗츁193B-G﷿츁蘤灰﷿
viii.0檓﷿喖
ւᒐ袘欁ፚꔃᵸቩ慲ඟ佧﷿ቔ㹜๏䉙땢ǿ
츁2﷿ᕡ﷿颗祺﷿睚﷿﷿欁ፚᆄ﷿푚陋뵕袟๏㦕﷿쑜慲﷿赩࠱﷿Ṗ퍫慲蝳字킆﷿罒
﷿﷿ᇿ쪂檞㍺䪞ǿ₌ඟ供ᑻ陋供﷿﷿欁ፚᆄᑻ﷿륞Ⱕ깓
쒀๏㦕ǿ﷿୷潳蝳퉥屎饘띩๏㦕﷿佧퍫慲欁ፚ詟颗䆕詟統﷿䡙﷿﷿ǿ륞୷潳颗ᑻ籭炙鎙ǿ楿롭
ᵓ睭湭덚镔﷿欁ፚ統₌٘
⩣﷿ꪔᝧǿ쉗
츁3﷿ᕡ﷿₌鉺䥣獔﷿佧퍫ཙ꽭蝳
慲蝳꾗㑩S₌델
ǿ佧퍫ᆄթ詟﷿﷿ǿ﷿喖
ւ₌⵿剢츁
㥺灰
㑦﷿敵噧﷿慲ﱶ﷿欁䑑ꊔ肟﷿湭ᒐ꽭蝳
푚陋慲蝳꾗㑩夰陋噧㍺供
灰늋蝳퉥屎﷿ⱜ큒颗祺푚陋
﷿掠﷿Ŗ詟큒㡲䍦﷿ቔ睐﷿喖
ւ䝎쑜㡸﷿陋詟﷿詟硞慲⢍
﷿䁟ᵸ﷿
詟﷿罒ǿ쉗թ꾗﷿喖
ւ﷿蝳퉥屎陋թ
詟쑜﷿Ŗ
ⱜ뱬嬰浯Ꞇ﷿罒ǿ
00թ鉺₌灰늋梙⪉﷿供喖
ւ䡑﷿鉺䥣獔﷿睚﷿﷿꾗㑩欁ፚᆄ﷿佧蹭ɒ慲鲖嵗山Ṗ퍫慲蝳꾗㑩陋統쑜
䲈慲㍺供蝳字킆ǿ
00嵗山瘰﷿䦑ꉨ瘰ᔥ慲鲖睭
츁1﷿欁ፚ﷿䡙﷿坦皍ၬ豿론蚀큩轔㑮ሣ㵪㵝ᔥ慲睚陋⁔膜檓ǿ₌鉺䥣獔
㕘欁ፚ﷿䡙﷿쑜쵶䦑ꉨ㑮琰ꒋꭳ﷿瘰慲膜檓﷿
౨
牥
쑜Ṗ쐃䱢쵫캍Ꞇﵺ硱﷿ቩ㵝ᔥ慲瘰ⱕ
츁2﷿瘰慲豿彮썹瘰ᔥŖ佧統큩䍮授﷿統颗骔陞ၬ䱢쵫瘰ᔥ㡸ὦ纆欁ፚᆁ뱰ꭳ⊈慲隙﷿Ꞇ颗㮟陞鉙ၬﭛ牥劑袘⥸頤豿彮
﷿慲﷿힀
牥ꆔᑻ筞佧﷿漰﷿ᆁ뱰ꭳ﷿慲蝳墂칥
ⱕ
츁3﷿佧ꊔ肟﷿ቩ﷿䖖꾗㑩灰獔ᑻ籭﷿쐃쑜乗䁗瘰﷿罏㡸颗
㦕ǿթ꾗﷿ቩ꾗㑩S₌
䲈﷿㡸詟颗
㦕ǿ
ɒ﷿慲颗﷿
鉺䥣獔慲蝳꾗㑩钙﷿屎ቩ﷿﷿⊈統
䲈慲蝳٘ǿ瘰₌촰慲瘰ᵓ⩣颗궔ɒ﷿瘰ǿ瘰쒀﷿
﷿﷿
豿ꭳ﷿
﷿
慲ፚ驔촰﷿詟颗
彲뱰⊈慲隙ǿ퉔颗湭﷿ﱶ瘰ᔥ쉗﷿
沈Ⱕ
钙赩릖﷿詟큩촰轔憍ǿꝿ瘰﷿
袘⥸豿彮
﷿陋﷿
慲﷿힀
牥ꆔᑻ筞佧﷿漰﷿ᆁ뱰ꭳ﷿慲蝳墂칥
﷿
牥慲瘰ᔥ慲䁗썹統悗啛﷿캍靧統轔憍啛﷿
쑜솂䶖詟
慲嵗山﷿թ牥﷿⊈㍺供蝳퉥屎٘䑑統踤
慲蝳赩ⱕ
츁4﷿檓慲๏㦕詟颗ᵓ핎
ǿ斗⢞﷿ꝿ屎劕푚陋뵕㑦剢踤
慲蝳﷿瘰豿彮慲統悗啛呢﷿퍫
ǿꝿ喖
ւ鉺₌詟增䎛ၬꔃᵸ륞炙鎙﷿쑜嵥轔﷿ቩ₌﷿⊈㍺供Ṗ퍫慲蝳٘䑑﷿㵝ᔥ
࠰陋ᵸ﷿鮁炙褤䭢ꉨ瘰ᔥ肆慲統悗啛ǿ
00嵗山﷿⊈統肟鉺慲蝳٘慲﷿啛慲鲖睭
츁1﷿թ詟統㕘﷿ቩ꾗㑩皍﷿﷿湭﷿㡲掠䲈﷿﷿ꆔ劕쉗颗灰袟끛垇慲꾗㑩ቩǿ蹭ɒ慲츰﹖䲈﷿統葧饬湭﷿㡲掠䲈﷿﷿ꆔ劕쉗ǿ
ሣ㵪欁ፚ慲ᆄ힀﷿ቩ䑑灰袟ɒᕡ꾗㑩ቩ灰
﷿赩릖힀檓楿롭慲璍
﷿Ṗ
ǿ﷿﷿欁ፚ﷿䡙統
溏ቩㅦ낚﷿ꕷ掠統솂䶖꾗㑩慲
썹﷿偪嵗山﷿쵶統쑜
䲈慲㍺供蝳퉥屎字킆呭ꭳ詟﷿ǿ檓楿롭慲璍
颗灰袟㉛
籞ⱕ
츁2﷿﷿﷿欁ፚ﷿䡙統嵗山瘰₌촰瘰ᔥ慲䁗썹統悗啛﷿캍靧統轔憍啛ǿ䡙梙⪉﷿詟㡿ⱕ
츁3﷿佧ꊔ統﷿﷿ሣ㵪﷿偪ꔃ䁗掠慲뾀﷿
륞躜힀﷿ቩ﷿﷿큩歠㑮
뾀灰
ǿ﷿륞դ쵹躜詟統Ṗ㵝褤큒ǿ﷿﷿ሣ㵪䡑﷿沈츰﹖慲큒﷿힀靼
葧﷿﷿큩歠ꉨ푚璍㑮慲⥸䁗﷿啛䭢褤詟Ṗ﷿ǿ灰왠
ᵓ﷿靼
葧扠쑜₌湦㑶ᖖ瘰㥒⨢꾂歠䲈﷿썹₌๏㦕
쑜祺嵗山Ⅻ噦饬慲蝳꾗㑩﷿⩣쑜₌䲈﷿큢﷿﷿﷿큩歠慲⥸䁗﷿
扠₌
乗䁗Ꞇ﷿乗佧䦑ꉨ慲핸䊕ᑻ﷿頤螑ﭛ
牥慲⥸䁗﷿﷿ǿ₌푚陋﷿
﷿垞慲꾗㑩﷿₌沈Ⱕ蝳
踤
剢츁꾂歠﷿﷿偒㕘큩㑩㑮慲⥸䁗
統葧饬蝳劕䲈ǿթ煑酭﷿₌힀欁ፚṖ퍫慲蝳꾗㑩䑑﷿﷿ቩ褤Ⅻ
꾂歠㍺供ⱕ
츁4﷿Ŗ佧ꊔ統﷿﷿灰Ⱕ隙陋﷿ሣ㵪﷿偪ꔃ䁗㑮慲⢞﷿
핸﷿츰﹖啛䭢䪞ǿ﷿灰ᄥ﷿﷿皑䪞隙陋
﷿쵶ᆄ퍮
﷿Ꞇ﷿﷿慲隙츁
﷿Ŏ2012㑦10敵1噧ཙŹ
Ꝭ﷿蝳罏꾗㑩﷿掠쑜欁ፚろ
晓㡸
늗ᑻ獔詟﷿㑮慲檞㍺﷿왎ﲕ肟佧퍫㑮⥸䁗﷿햅뒀
﷿쥚溏힀嵥轔
㕘佧퍫㑮⥸䁗
⊈灰
慲詟﷿ǿ
츁5﷿թŖ⿿㵝肟﷿Ŏ2012㑦10敵1噧ཙŹ
Ꝭ﷿蝳罏꾗㑩﷿掠쑜欁ፚろ慲啛䭢힀ሣ㵪欁ፚ詟﷿ǿ꾗㑩﷿掠쑜慲핸慲詟颗ඟ푚蝳慲檞Ꞇ榈檞﷿
瘰字킆颗﷿﷿慲ⱕṖ癣﷿ሣ㵪꾗㑩灰ɒᕡ颗詢窂푫﷿﷿褤佧퍫掠﷿偪﹖喖䲈﷿﷿
খ瘰字킆褤詟颗﷿﷿
䲈﷿﷿欁ፚ﷿䡙䡡坦皍ၬ鮏肟큩轔
㑮ሣ㵪㵝ᔥ慲膜檓ǿ㥸钙﷿ሣ㵪慲꾗㑩靥﷿㩿ꆔ㑦慲꾗㑩﷿掠쑜﷿﷿Ŗ힀湭﷿㡲掠䲈﷿﷿ꆔ劕쉗륞統慲蝳꾗㑩ቩ噦﷿ɒ
ǿթ牥佧檞㍺詟﷿慲꾗㑩欁ፚ쐃詟﷿ᑻ籭﷿䩗ᡜ썹੨﷿頤๏ǿ
00궔﷿թ⿿ɒ彦﷿թᵸ梙﷿▌慲Ҍ
陋菱끿慲㝵赩ǿ﷿喖
ւ陋թ慲檞㍺﷿颗ူ넃ᇿ榖蝳٘﷿
ⱕ륞ᕡ﷿ږ㦑荬쑜﷿﷿﷿ɒ﷿ǿթႌ沎﷿喖
ւ쑜₌蝳꾗㑩陋字킆䶖ຕ詟﷿䥣獔ᑻ﷿ူ鱰ɒ꺐﷿睚﷿﷿欁ፚ慲ඟ﷿褤菱
ǿ
蘤灰睭﷿䡙﷿湭... The spectacle of a Financial Secretary pressing for publication and calling a press conference to publicise the report, knowing that a prosecution was intended but willingly taking the risk that the trial might be prejudiced is unedifying ... The notion that this was in aid of governmental transparency does not bear examination. Such transparency is laudable, but no one could reasonably suggest that it should be pursued at the risk of prejudicing a person's criminal trial on a serious charge. Publication could in any event have taken place after the trial. ... The report should never have been published before the trial was over.쉗
噦
뭳썗흷㑦흷敵뭳轹噧츁ݒҌ灰﷿
ږ㦑ᑻ籭婿ᑻ썗㡞䁗
