Factories and Industrial Undertakings Ordinance

(1)
If a proprietor of an industrial undertaking is convicted on indictment of an
                offence under this Ordinance, the court must order the proprietor to give
                information on the turnover of the proprietor’s business to determine the scale of
                operation of the proprietor.
(2)
For the purpose of complying with an order made under subsection (1), the
                proprietor must
provide—
(a)
a copy of the return furnished by the proprietor for profits tax under
section 51(1)
of the Inland Revenue Ordinance (
Cap. 112
); or
(b)
a document containing the turnover information of the proprietor’s business
                    that has been audited by a certified public accountant (practising) as defined
                    by
section 2(1)
of the Accounting and Financial Reporting Council
                    Ordinance (
Cap. 588
).
(3)
If the proprietor fails to comply with an order made under subsection (1) by
                giving sufficient information, the court may further order the proprietor to give
                any other financial information that the court considers relevant in determining the
                scale of operation of the proprietor.
(4)
Information given in compliance with an order made under subsection (1) or an
                order made under subsection (3), or both, must cover the year in which the offence
                is committed.
(5)
In this
section—
turnover
(
營業額
)
                means the revenue arising in or derived from Hong Kong from the principal business
                activities carried on in Hong Kong by a proprietor, but excluding the revenue that
                arises incidentally or is exceptional in nature;
year
(
年份
), in relation to a
                    proprietor,
means—
(a)
the financial year of the proprietor; or
(b)
if the proprietor does not have a financial year, a calendar
                        year.