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2014年7月30日 · Loans to directors (and directors of the holding company), and the giving of a guarantee or security for such a loan, are currently prohibited. The new Ordinance will expand the prohibitions to overseas companies controlled by a director.
It governs transactions involving directors or their connected entities which require members’ approval (namely loans and similar transactions, payments for loss of office and directors’ long-term employment), and covers disclosure by directors of material interests in transactions, arrangements or contracts.
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2013年12月31日 · Prohibition of loans, etc. to directors. Pursuant to the s.157H of the existing Companies Ordinance (Cap. 32) (“CO”) and ss.500 – 503 New CO, a company is prohibited to enter into certain transactions such as loans, quasi-loans and credit transactions with its directors, unless the “prescribed approval of members” (discussed below) is obtained.
Sections 502 and 503 of the new CO prohibit a specified company (defined in section 491(1) of the new CO) from making a loan or quasi-loan to, or enter into credit transaction as creditor for an entity connected with a director without prescribed approval of
2014年2月18日 · The Current CO prohibits a company from making loans to directors or providing security for loans to directors. The Current CO also prohibits quasi-loans and credit transactions to directors...
1.5. LOANS TO DIRECTORS AND SIMILAR TRANSACTIONS New CO references: sections 484 to 490, 491 to 515 Section 500 of the New CO prohibits a Hong Kong company from making a loan to, or giving a guarantee or providing security in connection with
In a separate but related area, section 161B requires disclosure in the financial statements of loans to directors and other officers. In addition, section 129D requires disclosure in the directors' report of directors' interest in contracts and of arrangements enabling directors to acquire benefits by means of acquisition of shares and debentures.
