| 单词 | Insolvent trading |
| 释义 | 無力償債業務經營 The incurring of a debt by a director at a time when the company is insolvent (or pushed by the debt into insolvency) where there are reasonable grounds for suspecting insolvency. In Hong Kong, individual directors are liable under the statute if the business of the company is carried on with the intent to defraud its creditors of the company or creditors of other person or for any fraudulent purpose: Companies Ordinance (Cap 32) s 275(1). See also Directors’ duties. 指當公司無力償債(或因債項被推至無力償債)時，某董事所招致的債項，而有合理懷疑無力償債的理由。在香港，公司任何業務的經營看似是意圖欺詐公司的債權人或任何其他人的債權人或是為了任何欺詐目的，個別的董事則須根據法規負上法律責任：《公司條例》（第32章）第275(1)條。另見 Directors’ duties。 |
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