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(f) providing for the imposition of custodial arrangements for the maintenance of the assets of a registered scheme;

(g) providing for the maintenance of proper books and records of account;

(h) providing for the formulation of proper accounting systems and independent auditing in respect thereof;

(i) providing for the maintenance of adequate reserves for the purpose of providing investment guarantees;

(j) providing for the imposition of internal controls;

(k) providing for the imposition of procedures for the purpose of accounting to, and filing returns with, the Authority;

(l) providing for the formulation of arrangements for obtaining adequate professional indemnity insurance, including insurance against misfeasance or other illegal conduct by the approved trustee of a registered scheme or any other persons in respect thereof;

(m) providing for the preservation of accrued benefits of scheme members until the occurrence of a specified event such as, but not limited to, the retirement, death, total disability or incapacity or permanent departure from Hong Kong of those scheme members;

(n) providing for the portability or transferability of accrued benefits of scheme members to, from and between registered schemes, including the exercise of any options that may be necessary by relevant employees in respect thereof;

(o) providing for the methods of payment of accrued benefits of scheme members;

(p) providing for the transfer or withdrawal of unclaimed accrued benefits to, from and between registered schemes;

(q) providing for the methods of payment of statutory minimum contributions;

(r) for the purposes of section 4 (Exemptions), the definition of an “exempt person” and the identification of such a person in relation thereto; and

(s) for the purposes of sections 7, 11, 12, 15, 17, 20, 21, 23 and 32.

(2) Any rules made under subsection (1) may—

(a) make different provisions for different circumstances and provide for a particular case or class of cases;

(b) be made so as to apply only in such circumstances as may be specified in the rules;

(c) prescribe forms for the purposes of the rules;

(d) prescribe fees for the purposes of the rules; and