| 单词 | Declaration of solvency |
| 释义 | 有償債能力聲明 A declaration by directors (or the majority of the directors if the company has more than two directors) of a company to the effect that they have made a full inquiry into the affairs of the company, and having done so they have formed an opinion that the company will be able to pay its debts in full within a period of not more than 12 months after the commencement of a members’ voluntary winding up: Companies Ordinance (Cap 32) s 233(1). It should be made within the five weeks immediately preceding the date of the passing of the resolution for winding up the company, or on that date but before the passing of such resolution. It should also be delivered to the Registrar of Companies for registration not later than the date of delivery to him of a copy of the resolution mentioned above. Moreover, it should embody a statement of the company’s assets and liabilities as at the latest practicable date before the making of the declaration: s 233(2). A director who makes a declaration of solvency without reasonable grounds commits an offence: s 233(4). See also Insolvent; Voluntary winding up; Winding up. 公司董事（如公司有多於2名董事，則須過半數的董事）作出一份具以下意思的聲明，即董事已對公司的事務作出全面查訊，而經如此查訊後得出結論，認為公司將能夠在法定聲明所指明的一段由自動清盤開始之時起計不超過12個月的期間內，悉數償付其債項：《公司條例》（第32章）第233(1)條。該聲明應該是在緊接公司清盤決議通過日期前的5個星期內作出，或是在該日期但先於該決議通過之時作出的。該聲明應當在不遲於上述的決議的副本交付處長的日期，交付處長登記。此外，該聲明應該載有其作出前在切實可行範圍內最近期的公司資產負債報表：第233(2)條。並無合理理由而作出有償債能力聲明的董事，即屬犯罪：第233(3)條。另見 Insolvent; Voluntary winding up; Winding up。 |
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