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1. • • What is a Director loan? A Director (or Shareholder) loan is one of the common ways of debt financing in a company. Typically, this is especially true for startups before they have a profitable business and need help getting conventional bank financing. It is a loan given by a director or a shareholder to the company to meet its financing needs.
     zegal.com/en-hk/director-loan-agreement/

     Director/Shareholder Loan | Zegal

2. 其他人也問了

   Can a company take a loan with a director?

   • 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.

   ONC Lawyers

   www.onc.hk/en_US/publication/new-companies-ordinance-prohibition-of-loans-etc-to-directors?category=18&page=6

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   Who decides if a company makes a loan?

   • The decision whether to make a loan is normally taken by the directors. Section 157H of Cap. 32 prohibits, subject to certain exceptions, company from entering into any direct or indirect loan transactions in favour of its directors, directors of its holding company or any of their connected persons.

   Part 11 Fair Dealing by Directors - Companies Registry 公司註冊處

   www.cr.gov.hk/en/companies_ordinance/docs/NewCO_C622_HL_Part11-e.pdf

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   Can a company disclose a personal loan to a director?

   • For example, if a company made a personal loan to a director and the loan was repayable within the next 18 months, the loan would be disclosed under Part 3 of the Regulation (specifically section 15 of the Regulation), as a loan to a director, rather than under Part 2 as an emolument.

   AB 3 Guidance on Disclosure of Directors' Remuneration

   www.hkicpa.org.hk/-/media/HKICPA-Website/Members-Handbook/volumeII/ab3.pdf

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   Can a company make loans?

   • a company must not make loans, and a company which is a public company or a private company or company limited by guarantee that is a subsidiary of a public company must not make quasi-loans or enter into credit transactions, in favour of a director of the company or of its holding company unless with the prescribed approval of members.

   Part 11 Fair Dealing by Directors - Companies Registry 公司註冊處

   www.cr.gov.hk/en/companies_ordinance/docs/NewCO_C622_HL_Part11-e.pdf

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3. www.cr.gov.hk › en › companies_ordinancePart 11 Fair Dealing by Directors

   www.cr.gov.hk › en › companies_ordinance

   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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4. www.lexology.com › library › detailLoans to directors and connected parties in Hong Kong - Lexology

   www.lexology.com › library › detail

   • 網頁紀錄

   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...

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     Director Loan Account Explained 2020-2021

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     DIRECTORS LOAN ACCOUNTS EXPLAINED (BASICS UK)

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     A Guide to the Director's Loan Account in Xero

     2021年4月21日

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6. www.elegislation.gov.hk › hk › cap622!enCap. 622 Companies Ordinance - Section 500 Company must not ...

   www.elegislation.gov.hk › hk › cap622!en

   • 網頁紀錄

   To print the whole chapter in HTML, please click at the bottom of the TOC panel and then click .Please set the page orientation to “Landscape” for printing of bilingual texts on a single page. If the chapter is also available in RTF format, you may go straight to the ...

7. www.deacons.com › tc › 2014/07/30The new Companies Ordinance (final) - 的近律師行 - 香港 - Deacons

   www.deacons.com › tc › 2014/07/30

   • 網頁紀錄

   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.

8. www.onc.hk › en_US › publicationProhibition of Loans, etc to Directors - ONC Lawyers

   www.onc.hk › en_US › publication

   • 網頁紀錄

   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.

9. zhuanlan.zhihu.com › p › 549220778董事贷款 (Director's Loan) - 知乎簡

   zhuanlan.zhihu.com › p › 549220778

   • 網頁紀錄

   董事贷款 (Director’s Loan) 是指 公司董事 或其近亲（以下统称“您”）从公司取出或转入的除工资，分红，或者临时费用代付以外的其他任何资金。 如果您与公司之间产生了董事贷款 (Director’s Loan)关系，那么您需要保留与公司之间的所有资金往来记录——也就是我们常说的“董事贷款账户”（Director’s Loan Account）。 很多董事，在公司为个人单独持有的情况下，对公司资金的使用不严谨，且公款私用后，没有第一时间将借用的钱还给公司。 殊不知，针对取出和存入董事贷款 (Director’s Loan)， 在公司所得税／个税方面都存在很大的差异，稍不注意，可能引起最高32.5%的公司所得税以及必要的个税申报义务。 接下来我们就来为您一一介绍董事贷款的不同情况。

10. www.hkicpa.org.hk › - › mediaAB 3 Guidance on Disclosure of Directors' Remuneration

    www.hkicpa.org.hk › - › media

    So, in this situation, the director must disclose to company A, the $250,000 that he receives as remuneration from company. B. Company A includes the $250,000 in its aggregate disclosure of emoluments paid to or receivable by its directors in respect of their qualifying services under section 4(2) and (3)(a).