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(Revised in Sep 2017)

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(2017 年 9 月修訂)

緒 言

1.1 有關公司清盤的主要法例，詳載於《公司(清盤及雜項條文)條例》(第

32 章)及《公司(清盤)規則》(第 32H 章)內。

1.2 公司清盤的主要目的是： (a) 確保公司的所有事務已獲得恰當處理； (b) 解散公司。

1.3 清盤方式包括：

(a) 自動清盤，包括： (i) 公司成員 (股東) 自動清盤 ；以及 (ii) 債權人自動清盤 ；

(b) 香港特別行政區高等法院 (下稱 “法院”)強制清盤。

1.4 破產管理署主要負責強制清盤案。至於自動清盤案，破產管理署則只

負責根據《公司(清盤及雜項條文)條例》(第 32 章)第 285 條 及《公司

(清盤)規則》(第 32H 章)第 183 條保管無人申索及未派發的款項。

清盤呈請

2.1 法院可基於《 公司(清盤及雜項條文)條例》(第 32 章)所列的情況將一

間有限公司清盤。較常見的情況為： (a) 公司無力償付其 10,000 元或以上的債項； (b) 法院認為將公司清盤是公正公平的；或 (c) 公司已藉特別決議，議決公司由法院清盤。

2.2 公司任何一位債權人、股東或公司本身，均可提出將公司清盤的呈請 。

2.3 呈請人通常會聘請律師擬備和提出清盤呈請的程序。

2.4 符合《法律援助條例》(第 91 章)、相關規則和規例所訂受助資格的人

士 (例如僱員) 可向法律援助署申請援助，以便提出清盤呈請。[詳情

請直接聯絡法律援助署。]

1

INTRODUCTION

1.1 The principal legislation for companies winding-up is contained in the Companies (Winding Up and Miscellaneous Provisions) Ordinance (Cap. 32) and Companies (Winding-up) Rules (Cap. 32H).

1.2 The main objectives of the companies winding-up are:

(a) to ensure that all the company’s affairs have been dealt with properly; (b) to have the company dissolved.

1.3 Modes of winding-up include :

(a) voluntary winding-up which consists of : (i) members’ (shareholders’) voluntary winding-up; and (ii) creditors’ voluntary winding-up;

(b) compulsory winding-up by the High Court of the Hong Kong Special Administrative Region (“the court”).

1.4 The Official Receiver’s Office mainly administers compulsory winding-up

cases. For voluntary winding-up cases, the Official Receiver’s Office is only responsible for keeping the unclaimed and undistributed money pursuant to section 285 of the Companies (Winding Up and Miscellaneous Provisions) Ordinance (Cap. 32) and rule 183 of the Companies (Winding-up) Rules (Cap. 32H).

WINDING-UP PETITION

2.1 A limited company may be wound up by the court in the circumstances set out in the Companies (Winding Up and Miscellaneous Provisions) Ordinance (Cap. 32). The more common ones are :

(a) the company is unable to pay a debt of $10,000 or above; (b) the court is of the opinion that it is just and equitable that the company

should be wound up; or (c) the company has by special resolution resolved that the company be

wound up by the court.

2.2 A creditor, a shareholder or the company itself can file a winding-up petition against the company.

2.3 A solicitor is normally instructed by the petitioner to prepare and file the

winding-up petition. 2.4 Any person (e.g. employee) who is qualified for receiving legal aid under the

Legal Aid Ordinance (Cap. 91) and the relevant rules and regulations may apply to the Legal Aid Department for assistance in filing a winding-up petition. [For details, please contact the Legal Aid Department direct.]

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3

PROCEDURES FOR FILING PETITION 3.1 The procedures for filing a winding-up petition are :

(a) prepare a petition according to Form 2 or 3 in the Appendix of the

Companies (Winding-up) Rules (Cap. 32H) with such variations as

circumstances may require;

(b) deposit with the Official Receiver’s Office a sum of $11,250 for the

purpose of covering the fees and expenses to be incurred by the

Official Receiver;

(c) go to the Registry of the High Court to:

(i) pay a court fee of $1,045,

(ii) obtain a date for the hearing of the petition, and

(iii) file the petition.

(d) submit a copy of all documents filed in the High Court in connection

with the petition to the Official Receiver within 24 hours after such

documents are filed with the court;

(e) advertise the petition seven clear days before the hearing date of the

petition once in the Gazette and once at least in two Hong Kong daily

newspapers (one Chinese and one English);

(f) deliver a sealed copy of the petition to the registered office of the

company or, in case there is no registered office of the company, the

principal or last known principal place of business of the company;

and

(g) file an affidavit verifying the petition within four days after the petition is filed with the court using Form 7 or 8 in the Appendix of the Companies (Winding-up) Rules (Cap. 32H).

[Note

If a petitioner wishes to withdraw a petition already filed in the court, he

has to apply to the court for approval. He is also required to pay the costs of

the Official Receiver’s Office.]

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提交呈請的程序

3.1 提交清盤呈請的程序是：

(a) 根據《公司(清盤)規則》(第 32H 章)附錄內表格 2 或 3 的格式擬備一

份呈請書，但可按情況所需作出更改；

(b) 向破產管理署繳存一筆 11,250 元的款項, 以供支付破產管理署署長

將會招致的各項費用及開支；

(c) 前往高等法院登記處：

(i) 繳付法庭費用 1,045 元；

(ii) 取得聆訊呈請的日期；及

(iii) 提交呈請書。

(d) 凡就呈請向高等法院提交的所有文件，須在該等文件交予法院的 24

小時內，將有關的文件副本提交給破產管理署署長；

(e) 呈請公告須在聆訊呈請前的 7 整天在憲報刊登一次，以及在兩份香

港的日報 （一份中文報章及一份英文報章） 少刊登一次；

(f) 將呈請的蓋印副本交予公司的註冊辦事處，如公司沒有註冊辦事

處，則將有關副本送至公司的主要或 後為人所知的主要營業地

點；以及

(g) 向法院提交呈請書後四天內提交誓章，以核實該份呈請書。 [可參

考《公司(清盤)規則》(第 32H 章)附錄內表格 7 或 8]。

[註

若呈請人意欲撤回已提交法院的呈請，他須向法院申請。呈請人並須繳

付破產管理署署長的費用。 ]

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4

強制清盤的影響

4.1 一般而言，由法院作出的公司清盤須當作在清盤呈請提出時開始。

4.2 在清盤開始後 :

(a) 公司財產（包括任何股份轉讓或公司股東地位的任何變更）的任

何產權處置，除非法院另有命令, 否則均屬無效；以及

(b) 公司或任何債權人或股東可向法院申請擱置或禁制進行針對公

司的待決訴訟或法律程序。

[註

若呈請人相信公司的資產陷於險境，他可在提交清盤呈請後向法院申

請委任一名臨時清盤人，以在呈請的聆訊前保障公司資產。而呈請人

則須向破產管理署再繳存一筆 3,500 元的款項，如有需要的話，呈請

人有可能須繳交額外款項。

若在頒布清盤令前，一名破產管理署署長以外的人已被委任為臨時清

盤人，則清盤令一經頒布，該人會繼續以臨時清盤人身分行事。]

4.3 在委任了臨時清盤人或頒布公司清盤令後：

(a) 除非獲得法院許可，否則不得針對該公司繼續進行或展開任何訴

訟或法律程序；

(b) 除非在清盤令頒布前已委任一名臨時清盤人，否則破產管理署署

長便會擔任該公司的臨時清盤人（見上述 4.2 註）；

(c) 若該公司的財產價值不大可能會超逾 200,000 元，則破產管理署

署長在擔任臨時清盤人時，可委任其他人代替他本人出任臨時清

盤人；以及

(d) 臨時清盤人將接管該公司，包括其資產及會計紀錄，並會調查該

公司的業務。

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EFFECTS OF COMPULSORY WINDING-UP

4.1 Generally, the winding-up of the company by the court shall be deemed to commence at the time of the filing of the petition for winding-up.

4.2 After the commencement of winding-up :

(a) any disposition of the property of the company, including any transfer of shares or alteration in the status of the shareholders of the company, unless the court orders otherwise, is void; and

(b) the company or any creditor or shareholder may apply to the court to stay or restrain any pending action or proceeding against the company.

[Note If the petitioner believes that the assets of the company are in jeopardy, he may apply to the court, after the filing of the winding-up petition, for the appointment of a provisional liquidator to safeguard the assets of the company prior to the hearing of the petition. This will require a further sum of $3,500 to be deposited with the Official Receiver’s Office by the petitioner. Additional sums may be required to be deposited when necessary. Where a person other than the Official Receiver is appointed as the provisional liquidator prior to the making of the winding-up order, the person will continue to act as the provisional liquidator on the winding-up order being made.]

4.3 After the provisional liquidator is appointed or the winding-up order is made

against the company :

(a) no action or proceeding shall be continued or commenced against the company except with the approval of the court;

(b) the Official Receiver will become the provisional liquidator of the company unless a provisional liquidator has already been appointed prior to the making of the winding-up order (see Note in 4.2 above);

(c) if the property of the company is not likely to exceed in value $200,000, the Official Receiver, when acting as provisional liquidator, may appoint another person as provisional liquidator in his place; and

(d) the provisional liquidator will take over control of the company including its assets and accounting records and investigate the company’s affairs.

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5

FIRST MEETINGS OF CREDITORS AND CONTRIBUTORIES

5.1 The provisional liquidator appointed after the making of the winding-up

order will convene and chair the first meetings of creditors and contributories within three months from the date of the winding-up order for the purpose of appointing a liquidator and a committee of inspection.

5.2 Generally, for the first meeting of creditors, only creditors whose Proof of

Debt Forms have been admitted for voting purpose by the chairman of the meeting have the right to vote.

5.3 Generally, for the first meeting of contributories, only contributories whose

names appear in the latest Annual Returns of the company filed with the Companies Registry as members have the right to vote. [Note Creditors and contributories may decide, in suitable cases, whether an application should be made to the court, under section 209A of the Companies (Winding Up and Miscellaneous Provisions) Ordinance (Cap. 32), for an order for the winding-up of the company to be conducted as if it were a creditors’ voluntary winding-up.]

5.4 The chairman of the meetings will report the results of the meetings to the

court and apply for an order of appointment of liquidator and members of the committee of inspection, if any.

5.5 Where the provisional liquidator is of the opinion that the property of the

company is not likely to exceed in value $200,000, he may apply to the court for an order that the company be wound up in a summary manner, i.e. there will be no first meetings of creditors and contributories and the provisional liquidator shall be the liquidator without a committee of inspection with such other modifications as may be prescribed with a view to saving expense and simplifying procedure.

5.6 If any creditor or contributory requests for the summoning of the first

meetings of creditors and contributories, the provisional liquidator should give due consideration to such request even though he is of the opinion that the property of the company is not likely to exceed in value $200,000.

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第一次債權人及分擔人會議

5.1 在清盤令頒布後獲委任的臨時清盤人，會在頒布清盤令日期起計三個月

內，召開並主持第一次債權人及分擔人會議，以委任清盤人及成立審查

委員會。

5.2 一般而言，在第一次債權人會議中，只有其債權證明表已獲會議主席接

納作進行表決事宜的債權人，才有權表決。

5.3 一般而言，在第一次分擔人會議中，只有其姓名在提交給公司註冊處的

近期公司周年申報表上屬成員身分的分擔人，才有權表決。

[註

在適當的個案中，債權人及分擔人可決定是否根據《公司(清盤及雜項條

文)條例》(第 32 章)第 209A 條向法院申請命令公司清盤猶如債權人自動

清盤一樣進行。]

5.4 會議主席會向法院報告會議結果，並會向法院申請命令委任清盤人及審

查委員會成員（如有的話）。

5.5 若臨時清盤人認為公司財產的價值相當可能不超過 200,000 元，他可向

法院申請命令以簡易程序將公司清盤，即不會舉行第一次債權人及分擔

人會議，而臨時清盤人將會擔任清盤人，不設審查委員會，並可作出為

節省開支及簡化程序而訂明的其他變通。

5.6 若有任何債權人或分擔人要求召開第一次債權人及分擔人會議，即使臨

時清盤人認為該公司財產的價值相當可能不超過 200,000 元，他亦應審

慎考慮有關要求。

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6

清盤公司董事的責任

6.1 當委任一名臨時清盤人或頒布清盤令時，該公司董事的權力即告終

止。該些董事必須：

(a) 向臨時清盤人或清盤人交出公司的資產、簿冊及文據和公司的印

章；

(b) 前往臨時清盤人或清盤人辦公室作會面及提供有關公司的資產

和交易的資料；

(c) 在委任臨時清盤人或頒布清盤令的日期起計 28 天內呈交一份已

宣誓的公司資產負債狀況說明書 (類似資產負債表)(或如臨時清

盤人或清盤人要求遞交，一份補充誓章)；

(d) 在接到臨時清盤人或清盤人的通知時，出席債權人及分擔人會

議；

(e) 在清盤案完結前，繼續與臨時清盤人或清盤人合作；以及

(f) 如地址有所更改，通知臨時清盤人或清盤人。

6.2 董事如沒有履行其責任，例如沒有備存和保留符合《公司條例》(第

622 章)第 373(2)及(3)條的公司的會計紀錄，沒有擬備及呈交資產負債

狀況說明書或補充誓章等，則有可能遭受檢控 (見以下 10.1 段) 及被

取消其董事資格一段時間 (見以下 11.1 及 11.2 段)。

5

DUTIES OF DIRECTORS OF A WOUND-UP COMPANY

6.1 On the appointment of a provisional liquidator or the making of the

winding-up order, the powers of the directors of the company will cease. The

directors must then :

(a) deliver to the provisional liquidator or liquidator the company’s assets,

books and papers and seal;

(b) attend the office of the provisional liquidator or liquidator for interview

to provide information of the company’s assets and dealings;

(c) submit a sworn statement of affairs of the company (similar to a balance

sheet) (or a supplementary affidavit, if required by the provisional

liquidator or liquidator) within 28 days from the date of the appointment

of the provisional liquidator or the date of the winding-up order;

(d) attend meetings of creditors and contributories when notified by the

provisional liquidators or liquidators;

(e) continue to co-operate with the provisional liquidator or liquidator until

the liquidation is concluded; and

(f) notify the provisional liquidator or liquidator of any change in address.

6.2 Directors who fail to perform their duties such as failure to keep and

preserve company’s accounting records that comply with section 373(2)

and (3) of the Companies Ordinance (Cap. 622), failure to prepare and

submit the statement of affairs or a supplementary affidavit, etc. may be

prosecuted (see 10.1 below) and disqualified from acting as directors for

a certain period of time (see 11.1 and 11.2 below).

5

7

RIGHTS OF CREDITORS AND CONTRIBUTORIES

7.1 After the making of the winding-up order, creditors must complete a Proof

of Debt Form in order to prove for any debt contracted by the company and

submit it to the provisional liquidator or liquidator together with any

documentary evidence and a non-refundable filing fee of $35. The filing

fee is waived for claims for wages/salary by employees. It is also waived

for any other debts not exceeding $250.

[Note

For consumer creditors who have prepaid for goods or services by credit

card (other than by credit card instalment payment plan) to a wound up

company, apart from filing a Proof of Debt Form, they may also consider

enquiring with the card issuer about the possibility of submitting a

chargeback claim for reimbursement of the sum prepaid. The likelihood

of a successful chargeback depends on the circumstances of each individual

case and the decision whether to raise a chargeback claim rests with the

card issuer. For further information on the chargeback mechanism, the

consumer creditors may contact the card issuer. In case the consumer

creditors subsequently get reimbursement of the sum prepaid through the

chargeback mechanism after filing of a Proof of Debt Form, they should

inform the provisional liquidator or liquidator and withdraw the Proof of

Debt.]

7.2 The Protection of Wages on Insolvency Fund Board (the Fund Board)

administers the Protection of Wages on Insolvency Fund (the Fund). When

a winding-up petition is filed against a company, the employees who are

owed wages and salaries etc. may apply to the Fund Board for ex-gratia

payments from the Fund subject to the relevant rules and regulations.

Creditors who have received payments from the Fund must

Chargeback is a consumer protection mechanism provided by credit card associations to cardholders. Where retailers, for whatever reasons, fail to provide services or goods that are paid by credit cards, the card issuer may raise a chargeback claim against the acquirer (i.e. the business operator collecting payment on the retailer’s behalf) to reverse the relevant transaction. If the acquirer accepts the claim, it would pay back the card issuer the transaction amount and then the card issuer would reimburse it to the cardholder. This mechanism is provided by the contractual arrangements among the credit card association, card issuers and card acquirers.

6

債權人及分擔人的權利

7.1 在清盤令頒布後，債權人必須填妥一份債權證明表以證明該公司拖欠的

任何債項，並連同文件證據和不會退還的 35 元提交費一併交給臨時清

盤人或清盤人。 如果是僱員的工資／薪金申索，提交費可獲豁免；如果

債項不超逾 250 元，提交費同樣獲得豁免。

[註

如消費者債權人以信用卡(不包括信用卡分期付款計劃)向清盤公司預付

了貨品或服務費用，則除了提交債權證明表外，他們亦可考慮向發卡機

構查詢可否就發還預付款項提出退款 申索。成功退款的可能性須視乎

每宗個案的個別情況而定，而是否提出退款申索是由發卡機構決定。如

欲查詢信用卡退款保障機制的進一步資料，消費者債權人可與發卡機構

聯絡。在提交債權證明表後，如消費者債權人透過信用卡退款保障機制

獲發還預付款項，則應通知臨時清盤人或清盤人，並撤回債權證明表。]

7.2 破產欠薪保障基金委員會(“破欠基金委員會”)負責管理 “破產欠薪保障

基金” (“破欠基金”)。當針對一間公司的清盤呈請提交法院後，該公司的

僱員如被拖欠工資等，而又符合相關規則及規例，他可向破欠基金委員

會申請“破欠基金”的特惠款項墊支。 債權人如已從“破欠基金”收取款項

墊支，須在其提交臨時清盤人或清盤人的債權證明表中提供有關款項的

全部詳情。債權人如對破欠基金委員會或“破欠基金”有任何查詢，可與

勞工處聯絡。

信用卡退款保障，是信用 卡機構為 持卡人提供的 消費保障機制。當 消

費 者 以 信 用 卡 付 款 後 ， 如 商 戶 因 種 種 原 因 未 能 提 供 有 關 服 務 或 交 付 貨

品 ， 發 卡 機 構 可 向 收 單 機 構 ( 即 代 表 商 戶 收 款 的 營 辦 商 ) 提 出 退 款 申

索 ， 以 撤 銷 有 關 信 用 卡 交 易 。 如 果 收 單 機 構 受 理 申 索 ， 須 向 發 卡 機 構

退 回 相 關 的 交 易 款 項 ， 再 轉 發 持 卡 人 。 該 機 制 由 信 用 卡 機 構 、 發 卡 機

構和收 單機構之間所 訂立的合約規 定。

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7.3 任何債權人或分擔人均可根據《公司(清盤及雜項條文)條例》(第 32

章)内的有關清盤的規例要求臨時清盤人或清盤人召開債權人及分擔

人大會。

7.4 債權人及分擔人繳付了訂明的費用，便有權取得一份資產負債狀況說

明書及補充誓章的副本。

7.5 任何人如因清盤人的任何作為或決定而感到受屈，可向法院提出申請

推翻或修改有關的作為或決定。

派發債款

8.1 如果在扣除所有費用和開支後公司的產業仍有剩餘資金，清盤人便會

把該筆款項攤派給其申索已獲接納的債權人。

免除清盤人職務及解散公司

9.1 當公司的全部資產已變現、有關調查亦已完成，以及末期攤還債款（如

有的話）已發還，清盤人會給予該公司的債權人及分擔人有關他擬向

法院申請免除其清盤人職務的通知以及他在清盤案中的收支撮要。任

何債權人或分擔人可於該通知發出日期起計 21 天內提出反對清盤人

擬免除其職務的申請。

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provide full details of the payments in their Proof of Debt Forms to be filed

with the provisional liquidator or liquidator. Creditors may contact the Labour

Department for any enquiry on the Fund Board or the Fund.

7.3 Any creditor or contributory may request the provisional liquidator or

liquidator to summon general meetings of creditors and contributories subject

to the relevant winding-up provisions in the Companies (Winding Up and

Miscellaneous Provisions) Ordinance (Cap. 32).

7.4 Creditors and contributories are entitled to obtain a copy of the statement of

affairs and any supplementary affidavit on payment of the prescribed fee.

7.5 If any person is aggrieved by any act or decision of the liquidator, that person

may apply to the court for the reversion or modification of such act or

decision.

DISTRIBUTION OF DIVIDEND

8.1 If, after deduction of all fees and expenses, there are funds remaining in the

estate of the company, the liquidator will distribute this sum to creditors

whose claims have been admitted.

RELEASE OF LIQUIDATORS AND DISSOLUTION OF COMPANY

9.1 Once all the assets of the company have been realized, investigation

completed and a final dividend, if any, has been paid, the liquidator will send

notices, together with a summary of his receipts and payments in the

liquidation, to the creditors and contributories of the company of his intention

to apply to the court for his release as liquidator. Any creditor or contributory

may raise objection to the intended release within 21 days from the date of the

notice.

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9.2 If there is no objection to the intended release, the liquidator will proceed to

apply to the court for his release as liquidator of the company.

9.3 After obtaining the order for release, the liquidator will file with the

Registrar of Companies the “Certificate of Release of Liquidator”. On the

expiration of two years from the filing of the “Certificate of Release of

Liquidator”, the company shall be dissolved.

PROSECUTION OF DIRECTORS AND OFFICERS

10.1 The Official Receiver acts under the authorization of the Secretary of

Justice to prosecute the directors and officers of wound up companies who

are in breach of certain insolvency related offences. Some common

insolvency related offences and their penalties are summarized in Schedule

1.

DISQUALIFICATION OF DIRECTORS

11.1 The Official Receiver may make application to the court for a

disqualification order against any director of a wound up company if the

director’s conduct makes him unfit to be concerned in the management of a

company.

11.2 The court may make a disqualification order forbidding a person to act as a director of any company for a period up to 15 years.

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9.2 如果沒有人反對清盤人擬免除其職務的申請，清盤人將會向法院申請免

除其作為該公司清盤人的職務。

9.3 在取得免除職務令後，清盤人將會向公司註冊處處長提交 “免除清盤人

職務證明書” 。由 “免除清盤人職務證明書” 提交日期起計兩年屆滿時，

該公司須予解散。

對清盤公司董事及職員的撿控

10.1 破產管理署署長獲律政司司長授權，對觸犯與無力償債有關的罪行的清

盤公司董事和高級人員進行撿控。一些常見的與無力償債有關的罪行及

其懲罰摘錄於附表 1。

取消董事資格

11.1 如清盤公司董事的行為操守使他不適宜關涉任何公司的管理，破產管理

署署長可針對該名董事向法院申請取消資格令。

11.2 法院可頒布取消資格令，禁止一個人在任何公司擔任董事一段時間至

高 15 年期限。

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參考資料

12.1 要取得進一步的資料，請參考： 法院頒令公司清盤：主要處理階段 法院頒令公司清盤：作為公司董事的責任 法院頒令公司清盤：作為債權人的權利

12.2 市 民 可 到 破 產 管 理 署 免 費 索 閱 上 述 刊 物 ， 亦 可 透 過 網 站

http://www.oro.gov.hk 下載或電話傳真 2867 2448 索閱。

查詢 /投訴 13.1 如果需要進一步的資料/投訴，請與本署聯絡：

郵寄 : 香港金鐘道 66 號 金鐘道政府合署高座 10-12 樓 破產管理署 部門主任秘書

電話 : 2867 2448 傳真 : 3105 1814 電郵 : oroadmin@oro.gov.hk

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REFERENCE MATERIALS

12.1 For further information, please refer to: Winding-up of a Company by the Court: The Main Processing Stages Winding-up of a Company by the Court: Your Duties as a Company

Director Winding-up of a Company by the Court: Your Rights as a Creditor

12.2 These documents can be obtained from the Official Receiver’s Office free of

charge, from the website http://www.oro.gov.hk or by fax-on-demand through telephone number 2867 2448.

ENQUIRIES / COMPLAINTS 13.1 If further information / complaint is required, please contact us:

Mail : The Departmental Secretary

Official Receiver's Office 10/F - 12/F, High Block, Queensway Government Offices 66 Queensway, Hong Kong

Telephone : 2867 2448 Fax : 3105 1814

E-mail : oroadmin@oro.gov.hk

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SCHEDULE 1

SOME COMMON INSOLVENCY RELATED OFFENCES AND

PENALTIES Some common offences and penalties under the Companies (Winding Up and Miscellaneous Provisions) Ordinance (Cap. 32) and Companies Ordinance (Cap. 622):

Companies (Winding Up and Miscellaneous

Provisions) Ordinance (Cap. 32) Section

Description of the Offence

Penalty

190(5) Person failing to comply with requirements to

submit a statement of affairs or a supplementary affidavit.

Liable to a maximum fine of $50,000 and daily default fine of $300

271(1)(o)

Officers disposed any property of the company which had been obtained on credit and had not been paid for within 12 months next before the commencement of the winding-up or at any time thereafter.

On indictment : liable to imprisonment up to a maximum of 5 years. Summary prosecution : liable to a maximum of 2 years.

271 (1)

[relating to all paragraphs except (o)]

Officers failing to comply with section 271, including : (i) Officers failing to deliver to the liquidator all

the property, books and papers or disclose their information; and

(ii) Officers concealed or fraudulently removed

any part of the property or the books of the company within 12 months next before the commencement of winding-up or at any time thereafter.

On indictment : liable to a maximum fine of $150,000 and imprisonment up to a maximum of 2 years. Summary prosecution : liable to a maximum fine of $50,000 and imprisonment up to a maximum of 6 months.

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附表 1

一些常見的與無力償債有關的罪行及其懲罰

《公司(清盤及雜項條文)條例》(第 32 章)及《公司條例》(第 622 章)所訂明的一

些常見罪行及其懲罰如下：

《公司(清盤及

雜項條文)條例》

(第 32 章)

條

罪行內容

懲罰

190(5) 任何人未有遵從提供資產負債狀況說明

書或補充誓章的規定。

高可判處罰款 50,000

元及按日計算的失責罰

款 300 元。

271(1)(o)

高級人員在緊接清盤開始前 12 個月內或

其後的任何時間，將公司以信貸取得而尚

未付款的任何財產作產權處置。

經循公訴程序定罪：

高可判處監禁五年。 經循簡易程序定罪：

高可判處監禁兩年。

271 (1)

[除 (o)段外與

所有段落有關]

高級人員未有遵從第 271 條，包括 ： (i) 高級人員未有向清盤人交出所有財

產、簿冊及文據，或未有透露其公司

資料；以及 (ii) 高級人員在緊接清盤開始前 12 個月內

或其後的任何時間，隱瞞或欺詐地移

走公司財產的任何部份或公司簿冊。

經循公訴程序定罪：

高可判處罰款 150,000元及監禁兩年。 經循簡易程序定罪：

高可判處罰款 50,000元及監禁 6 個月。

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12

《公司(清盤及

雜項條文)條例》

(第 32 章)

條

罪行內容

懲罰

272 高級人員將簿冊揑改。

經循公訴程序定罪：

高可判處罰款 150,000元及監禁兩年。 經循簡易程序定罪：

高可判處罰款 50,000元及監禁六個月。

273

高級人員行事時意圖將公司財產提供或

隱藏而欺詐債權人。

經循公訴程序定罪：

高可判處罰款 150,000元及監禁兩年。 經循簡易程序定罪：

高可判處罰款 50,000元及監禁六個月。

274(1)

高級人員未有備存公司清盤前兩年內符

合《公司條例》(第 622 章)第 373(2)及(3)條的會計紀錄。

經循公訴程序定罪：

高可判處罰款 150,000元及監禁兩年。 經循簡易程序定罪：

高可判處罰款 50,000元及監禁六個月。

275(3)

任何人參與經營公司的業務，意圖欺詐債

權人。

經循公訴程序定罪：

高可判處無限額的罰

款及監禁五年。 經循簡易程序定罪：

高可判處罰款 150,000元及監禁一年。

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Companies (Winding Up and Miscellaneous

Provisions) Ordinance (Cap. 32) Section

Description of the Offence

Penalty

272 Officers falsifying books. On indictment : liable to a

maximum fine of $150,000 and imprisonment up to a maximum of 2 years. Summary prosecution : liable to a maximum fine of $50,000 and imprisonment up to a maximum of 6 months.

273

Officers acting with intent to defraud creditors by giving, or concealing property of company.

On indictment : liable to a maximum fine of $150,000 and imprisonment up to a maximum of 2 years. Summary prosecution : liable to a maximum fine of $50,000 and imprisonment up to a maximum of 6 months.

274(1)

Officers failing to keep accounting records that comply with section 373(2) and (3) of the Companies Ordinance (Cap. 622) for the 2 years prior to winding-up of company.

On indictment : liable to a maximum fine of $150,000 and imprisonment up to a maximum of 2 years. Summary prosecution : liable to a maximum fine of $50,000 and imprisonment up to a maximum of 6 months.

275(3)

Person being a party to carrying on the business of a company with intent to defraud creditors.

On indictment : liable to unlimited fine and imprisonment up to a maximum of 5 years. Summary prosecution : liable to a maximum fine of $150,000 and imprisonment up to a maximum of 1 year.

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Companies Ordinance (Cap. 622)

Section

Description of the Offence

Penalty

373(5) & (6) 374(4) & (5) 377(3) & (4)

Director failing to take reasonable steps to ensure that accounting records that comply with section 373(2) and (3) of the Companies Ordinance (Cap. 622) are kept and preserved.

Liable to a maximum fine of $300,000 and imprisonment up to a maximum of 1 year.

429(3) & (4)

Director failing to take reasonable steps to ensure that financial statements are tabled at the Annual General Meeting.

Liable to a maximum fine of $300,000 and imprisonment up to a maximum of 1 year.

The following offences and penalties of the Companies Ordinance (Cap. 32) as in force from time to time before 3rd March 2014 were repealed by the Companies Ordinance (28 of 2012) with effect from 3rd March 2014. These offences and penalties in the pre-amended Companies Ordinance (Cap 32), as in force immediately before their repeal may continue to apply by virtue of Schedule 11 of the Companies Ordinance (Cap. 622):

Pre-amended Companies Ordinance (Cap. 32) Section

Description of the Offence

Penalty

121(4)

(repealed) Director failing to take reasonable steps to ensure that proper books of account are kept and preserved.

Liable to a maximum fine of $300,000 and imprisonment up to a maximum of 1 year.

122(3)

(repealed)

Director failing to take reasonable steps to ensure that accounts are tabled at the Annual General Meeting.

Liable to a maximum fine of $300,000 and imprisonment up to a maximum of 1 year.

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《公司條例》

(第 622 章)

罪行內容

懲罰 條

373(5) & (6) 374(4) & (5) 377(3) & (4)

董事未有採取合理步驟以確保備存及保

留符合《公司條例》(第 622 章)第 373(2)及(3)條的會計紀錄。

高可判處罰款 300,000

元及監禁一年。

429(3) & (4) 董事未有採取合理步驟以確保財務報表 高可判處罰款 300,000

提交周年大會。 元及監禁一年。

在 2014 年 3 月 3 日之前不時有效的《公司條例》(第 32 章)所訂明的下列罪行及懲

罰，已由《公司條例》(2012 年第 28 號)廢除，生效日期為 2014 年 3 月 3 日。在緊

接被廢除前有效、載於修訂前的《公司條例》(第 32 章)的這些罪行及懲罰，可憑

藉《公司條例》(第 622 章)附表 11 而繼續適用。

修訂前的 《公司條例》

(第 32 章)

條

罪行內容

懲罰

121(4)

(已廢除)

董事未有採取合理步驟以確保備存及保

留妥善的帳簿。

高可判處罰款 300,000

元及監禁一年。

122(3)

(已廢除)

董事未有採取合理步驟以確保帳目提交

高可判處罰款 300,000

元及監禁一年。 周年大會。

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《公司(清盤及雜項條文)條例》(第 32 章)已由《2016 年公司(清盤及雜項條文)(修訂)條例》(2016 年第 14 號)修訂，生效日期為 2017 年 2 月 13 日。在緊接該日期

前有效、載於修訂前的《公司(清盤及雜項條文)條例》(第 32 章)的下列罪行及懲

罰，可憑藉《公司(清盤及雜項條文)條例》(第 32 章)附表 26 而繼續適用或有效。

修訂前的 《公司(清盤及

雜項條文)條例》

(第 32 章)

條

罪行內容

懲罰

190(5)

任何人未有遵從提供資產負債狀況說明

書的規定。

高可判處罰款 50,000

元及按日計算的失責罰

款 300 元。

274(1)

高級人員未有備存公司清盤前兩年內的

妥善帳簿。

經循公訴程序定罪：

高可判處罰款 150,000元及監禁兩年。 經循簡易程序定罪：

高可判處罰款 50,000元及監禁六個月。

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The Companies (Winding Up and Miscellaneous Provisions) Ordinance (Cap. 32) were amended by the Companies (Winding Up and Miscellaneous Provisions) (Amendment) Ordinance 2016 (14 of 2016) with effect from 13th February 2017. The following offences and penalties in the pre-amended Companies (Winding Up and Miscellaneous Provisions) Ordinance (Cap. 32), as in force immediately before that date may continue to apply or have effect by virtue of Schedule 26 of the Companies (Winding Up and Miscellaneous Provisions) Ordinance (Cap. 32):

Pre-amended Companies

(Winding Up and Miscellaneous

Provisions) Ordinance (Cap 32) Section

Description of the Offence

Penalty

190(5)

Person failing to comply with requirements to submit a statement of affairs

Liable to a maximum fine of $50,000 and daily default fine of $300

274(1) Officers failing to keep proper books of account for the 2 years prior to winding-up of company.

On indictment : liable to a maximum fine of $150,000 and imprisonment up to a maximum of 2 years. Summary prosecution : liable to a maximum fine of $50,000 and imprisonment up to a maximum of 6 months.

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