Public Finance Ordinance

(1)
The Legislative Council may by resolution approve the establishment of a suspense account (in this section referred to as a special suspense account) for the purposes of any commercial or industrial activity carried on by or on behalf of the Government and specified in the resolution, subject to such conditions and limitations as may be specified in the resolution.
(2)
Unless a resolution made under subsection (1) otherwise provides, any moneys in a special suspense account which in the opinion of the Financial Secretary are in excess of the amount reasonably required for the purposes of the account, shall not be retained therein but shall form part of the general revenue.
(3)
The suspense accounts set out in the
Second Schedule
shall be deemed to be special suspense accounts established in accordance with this section, and subsection (2) shall apply in respect thereof.