Under section 3(1) of the amended Financial Reporting Council Ordinance (Cap. 588) ("FRCO"), a PIE means a listed corporation with listed shares or stocks or a listed collective investment scheme in Hong Kong.
根据经修订的《财务汇报局条例》(第588章)("FRCO")第3(1)条, 公众利益实体指在香港拥有上市股份或股票的上市法团或上市集体投资计划
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