| 单词 | Non-provable debt |
| 释义 | 不可證債權／不可證債項 A debt which is not provable in bankruptcy, and includes demands in the nature of unliquidated damages arising otherwise than by reason of a contract, tort, promise or breach of trust; any debt or liability contracted by a bankrupt after the date the person who wishes to prove the debt has notice of a petition in bankruptcy; and a debt owing to the Government in respect of a fine or monetary penalty imposed under an ordinance: Bankruptcy Ordinance (Cap 6) s 34(1), (2), (3A). Certain debts may not be provable on grounds of public policy. For example, a revenue claim by a foreign government is not provable: Government of India, Ministry of Finance (Revenue Division) v Taylor [1955] AC 491, 1 All ER 292 (HL). Debts involving exchange contracts contrary to exchange control regulations or foreign law are not provable: Tae Kim Chang v Official Receiver [1992] 1 HKC 403, [1993] 1 HKLR 78. See also Bankrupt; Proof of debt. 破產案中之不可證債權，包括性質屬於未經算定損害賠償的要求，而又並非因合約、侵權行為、許諾或違反信託而引起者；破產人在他知悉該項破產的日期後所訂約承擔的任何債項或債務；就根據任何條例而施加的罰款或金錢上的刑罰而欠政府的債項：《破產條例》（第6章）第34(1)、(2)及(3A)條。某些債項可能因公共政策理由而為不可證債項，例如外國政府的稅項申索為不可證者：Government of India, Ministry of Finance (Revenue Division) v Taylor [1955] AC 491, 1 All ER 292 (上議院)。違反外匯管制規則，或違反外國法律的涉及外匯合約之債項為不可證債項：Tae Kim Chang v Official Receiver [1992] 1 HKC 403, [1993] 1 HKLR 78。另見 Bankrupt; Proof of debt。 |
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