(3) 每個主要開支項目須清楚顯示所有款項的分配，並須載有總督所 規定的詳情及資料。
(3) Each major head of expenditure shall show clearly the distribution of all moneys and shall contain the particulars and information that the Governor may require.
(4) 凡在一個項目下處理多項事宜，則每項事宜均須分條列明及在關 乎相類開支細目的獨立分目內顯示，並須載有總督所規定的詳情及資料。
" (4) Where several matters are dealt with under one head, each matter shall be itemised and be shown in a separate sub- head relating to similar items of expenditure, and shall contain the particulars and information that the Governor may require."
(5) 理事會可無須總督批准而─
(5) The Board without the approval of the Governor may-
(a) 從預算中所顯示的未分配結餘或盈餘(如有的話)轉撥款項入任何 主要開支項目，或從任何一個或多個主要開支項目轉撥款項入其他主要開 支項目，但轉撥的款額或總額不得超逾獲轉撥款項的主要項目所獲批准款 額的20%；及
(a) transfer from its unallocated balances or surpluses (if any) shown in its estimates to any major head of expenditure or from any major head or heads of expenditure to any other major head of expenditure an amount or amounts in aggregate not exceeding 20% of the amount approved for the major head to which the sum is or sums are transferred; and
(b) 在同一主要開支項目內從任何分目轉撥一筆或多筆款項入其他分 目，並無任何限制。
" (b) transfer any amount or amounts without restriction, from any sub-head to any other sub-head within the same major head of expenditure."
(6) 除第(5)(a)款所獲准的情況外，理事會如未經總督批准，不得將 任何款項轉撥入任何主要開支項目內。
" (6) Except as permitted by subsection (5)(a), the Board shall not transfer any amount to any major head of expenditure without the approval of the Governor."
(7) 理事會只可支用任何主要開支項目或分目內經總督批准的款項(並 未轉撥入其他主要項目或分目者)以及根據第(5)款轉撥入該主要開支項目 或分目內的款項。
(7) The Board may expend on any major head of expenditure or any sub-head only the sums approved by the Governor (and not transferred to any other major head or sub-head) and any sum transferred to it under subsection (5).
(8) 直至第(2)款實施前，理事會須在其預算內列出所有收入來源及經 財政司批准的各主要項目的開支分配情況。
" (8) Until subsection (2) comes into operation, the Board shall set out in its estimates the source of all income and shall set out the distribution of expenditure under the major heads approved by the Financial Secretary."
(1) 理事會須備存妥善帳目及妥善帳目紀錄，並須就每個財政年度擬 備帳目報表。
" (1) The Board shall keep proper accounts and proper records in relation thereto, and shall prepare in respect of each financial year a statement thereof."
(2) 該等帳目每年須由總督委任的核數師審計。
(2) The accounts shall be audited annually by an auditor appointed by the Governor.
(3) 於任何財政年度的帳目審計完成後，須盡快將一份按照本條擬備 的帳目報表連同一份核數師就該報表或該等帳目所作出的報告，提交立法 局會議席上省覽。
" (3) As soon as possible after the accounts for any financial year have been audited, a copy of the statement of accounts prepared in accordance with this section, together with a copy of any report made by the auditor on that statement or on the accounts, shall be laid on the table of the Legislative Council."
(1) 理事會須於每個財政年度終結後，盡快就理事會及協會在該年度 的工作向總督作出報告。
" (1) The Board shall, as soon as possible after the end of each financial year, make to the Governor a report on its activities and on the activities of the Association during that year."
(2) 布政司須將每一份該等報告提交立法局會議席上省覽。
(2) The Chief Secretary shall lay a copy of every such report on the table of the Legislative Council.
理事會在總督會同行政局的批准下，可藉規則訂明或規定以下事項─
" The Board may, with the approval of the Governor in Council, by rules prescribe or provide for-"
(a) 召開理事會或協會會議的形式；
(a) the manner of convening any meeting of the Board or the Association;
(b) 規管理事會或協會會議的議事程序(包括會議法定數)；
(b) regulating the proceedings (including the quorum) at any meeting of the Board or the Association;
(c) 協會會籍的申請表的格式，以及就旅行代理商所提出的該項申請 而言，由國際客運商認可某旅行代理商為其代理人的證明書的提交及證明 書的格式；
" (c) the form of application for membership of the Association and, in respect of any such application from a travel agent, the furnishing and form of a certificate from an international passenger carrier of its recognition of the travel agent as its agent;"
(d) 協會會籍的費用；
(d) fees for membership of the Association;
(e) 協會會籍的條件及要求；
(e) conditions and requirements of membership of the Association;
(f) 概括而言，根據本條例行使理事會的權力及執行理事會的職責。
" (f) generally, for the exercise of its powers and duties under this Ordinance."
理事會須每年召開協會的大會一次，並於其認為有需要時召開協會的 其他會議。
" The Board shall convene a general meeting of the Association annually, and may convene such other meetings of the Association as it considers necessary."
(1) 理事會會議、或由理事會委出的任何委員會的會議或協會會議的 議事程序，須按照本條例訂立的規則的條文進行。
" (1) The proceedings at any meeting of the Board, or of any committee appointed by the Board, or of the Association shall be conducted in accordance with the provisions of rules made under this Ordinance."
(2) 在符合本條例及上述規則的條文下，任何上述會議的議事程序須 依照理事會決定的形式進行。
" (2) Subject to the provisions of this Ordinance and of any such rules, the proceedings at any such meeting shall be conducted in such manner as the Board may determine."
(1) 理事會議事程序的有效性，不得因任何理事會理事的委任有欠妥 之處或因理事會理事職位出現任何空缺而受影響。
(1) The validity of any proceedings of the Board shall not be affected by any defect in the appointment of any member thereof or by any vacancy amongst the members thereof.