| 单词 | Winding up |
| 释义 | 清盤 In company law, a form of external administration under which a person called a ‘liquidator’ assumes control of a company’s affairs in order to discharge its liabilities in preparation for its dissolution. The liquidator ascertains the liabilities of the company, converts its assets into money, terminates its contracts, disposes of its business, distributes the net assets to creditors and any surplus to the proprietors and extinguishes the company as a legal entity by formal dissolution. In Hong Kong, the winding up of companies formed or registered under the Companies Ordinance or any existing company is governed by the Companies Ordinance (Cap 32) pt V and the Companies (Winding-up) Rules (Cap 32H): Companies Ordinance (Cap 32) s 176. A winding up may be a compulsory one by the court (ss 176-187, 190-222A, 224-227F) or a voluntary one by members or creditors (ss 228-257). The winding up of a company brings into operation a statutory scheme for dealing with the assets of the company: Ayerst (Inspector of Taxes) v C & K (Construction) Ltd [1976] AC 167, [1975] 2 All ER 537 (HL). Also known as ‘liquidation’. See also Compulsory winding up; Voluntary winding up. 根據公司法，在一種外部管理中，由被稱作「清盤人」的人負責管理一間公司的事務，以清償其債務為公司解散作準備。清盤人核實該公司的債務，將其資產換算為金額、終止其合約、處置其業務、向債務人分配淨資產，向所有人分配盈餘，並透過正式解散終絕該公司的法律實體身份。在香港，根據《公司條例》組建或註冊的公司或任何現有公司的清算，均受《公司條例》（第32章）第V部及公司（清盤）規則（第32H章）所規管：《公司條例》（第32章）第176條。清算可能由法院強制執行（第176至187條、第190至222A條、第224至227F條），或由成員和債務人資源進行（第228至257條）。一間公司的清算啟動了該公司資產處理的法定計劃：Ayerst (Inspector of Taxes) v C & K (Construction) Ltd [1976] AC 167, [1975] 2 All ER 537（上議院）。另稱‘liquidation’。另見 Compulsory winding up; Voluntary winding up。 |
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