中国人民银行


关于固定资产贷款按季结息后对存在问题处理办法的紧急通知

（85）银传字35号


中国人民银行各省、自治区、直辖市分行，重庆、大连、广州、武汉、西安、沈阳、哈尔滨市分行，深圳经济特区分行，中国工商银行、中国农业银行、中国银行、中国人民建设银行：.
　　经国务院批准，从今年8月1日起，调整了固定资产贷款利率，同时把过去利随本清和按年结息的作法，改为按季结息。各专业银行、各地分行在实行按季结息中作法不统一，有些分行将固定资产贷款规模。为了更好地贯彻落实国务院国发(1985)93号文件精神，控制固定资产投资规模，对固定资产贷款按季结息后存在问题的处理办法，作如下规定：　　一、对1985年8月1日以前累计固定资产贷款利息，银行可根据具体情况，企业实在无力支付，可暂不结息，等项目投产见效后再还本付息。不得用增加固定资产贷款的作法收取利息。
　　二、对8月1日以后固定资产贷款应计收的利息，除有特殊规定的以外，银行仍应按季结息，从企业存款帐户中收取。如果企业确实无力支付利息，银行可暂缓收取，对这部分利息，今年暂不列入“营业收入”科目有关利息收入帐户，改列入“到期未收贷款利息”表外科目(增设)核算。对于这部分到期未收贷款利息，银行应按原贷款利率按季计算复利，待归还后，再列入“营业收入”科目。

Hong Kong


TRANSFER OF BUSINESSES (PROTECTION OF CREDITORS) ORDINANCE
　(CHAPTER 49)
　Whole document:
　　
　　rotect creditors on the transfer of businesses,　to　provide　
for　the
　　ility of transferees of business, the manner in which　such　
liability
　　be avoided and for matters incidental thereto and connected
therewith,
　　to repeal the Fraudulent Transfers of Businesses Ordinance.
　　June 1980]
　1. Short title
　　
　　Ordinance may be cited as the Transfer of Businesses　(Protection　
of
　　itors) Ordinance.
　2. Interpretation
　　
　　In this Ordinance, unless the context otherwise requires--
　　eal" includes a motion for a new trial or　to　set　aside　a　
verdict,
　　ing or judgment;
　　iness" means a business, or any part thereof, consisting of a
trade or
　　pation (other than a profession) whether or not it is carried on　
with
　　ew to profit; "charge" means--
　　a debenture within the meaning of the Companies Ordinance (Cap.
32);
　　a mortgage;
　　a bill of sale;
　　a lien; or
　　any document,
　　r or pursuant to which a business or any assets thereof are charged
as
　　rity for the payment of money or the performance of an obligation,
and
　　udes an equitable charge;
　　rge-holder" means a person who, under or pursuant to a charge,
and for
　　purpose of enforcing payment of any money or for　the　
performance　of
　　obligation, may sell any business;
　　e of transfer" means the date on which a transfer takes effect　
or　is
　　nded to take effect;
　　ice of transfer" means a notice of transfer in accordance with
section
　　registered charge" means a charge which is registered under--
　　the Land Registration Ordinance (Cap. 128);
　　the Companies Ordinance (Cap. 32);
　　the Bills of Sale Ordinance (Cap. 20); or
　　any other enactment;
　　nsfer" means the transfer or sale of a business, but does not
include-
　　the sale of the stock-in-trade of a business in the ordinary
course of
　　trade;
　　the creation of a charge;
　　the transfer of land or any share or interest therein; or
　　the transfer of a vessel (or the transfer of　any　interest　or　
share
　　ein), other than--
　　a vessel to which Part IV of the Shipping and Port　Control　
Ordinance
　　. 313) applies; or
　　a trawler to which Part XII of the Merchant Shipping Ordinance　
(Cap.
　　applies;　"transferee"　means　the　person　to　whom　a　
business　is
　　sferred by a transferor; "transferor" means--
　　in the case of the sale of a business under or pursuant to　a　
charge,
　　person whose business has been or is intended to be sold;
　　in every other case, the　person　by　whom　or　on　whose　
behalf　the
　　sfer has been or is intended to be made.
　　For the purposes　of　this　Ordinance　"transferor"　and　
"transferee"
　　ectively include a sub-transferor and a sub-transferee.
　3. Transferee of business to be liable for liabilities　of　trans-　
feror
　　
　　Subject to this Ordinance, whenever any business is transferred,　
with
　　ithout the goodwill thereof, the transferee shall,
notwithstanding any
　　ement　to　the　contrary,　become　liable　for　all　the　
debts　 and
　　gations, including liability for tax charged or chargeable　
under　the
　　nd Revenue Ordinance (Cap. 112), arising out of the carrying on
of the
　　ness by the transferor.
　　Notwithstanding　subsection　(1),　where　a　part　of　a　
business　is
　　sferred (other than the goodwill thereof) and in any
proceedings--
　　the transferee would, but for　this　subsection,　be　adjudged　
liable
　　r this Ordinance for any debts and　obligations　arising　out　
of　the
　　ying on of the business by the transferor; and
　　it is shown to the satisfaction of the court hearing　the　
proceedings
　　--
　　the transferee purchased such part of the business in good　faith　
and
　　value; and
　　at the date of transfer of such part of the business, the　
transferee
　　no knowledge (whether actual, constructive or imputed)
　　what he was acquiring formed part of a business,
　　transferee shall not be liable under this Ordinance for the debts　
and
　　gations arising out　of　the　carrying　on　of　the　business　
by　the
　　sferor.
　4. Circumstances in which the transferee's liability ceases
　　
　　A transferee shall not become liable under section 3 if　a　
notice　of
　　sfer has been given not more than 4 months, and not less than 1
month,
　　re the date of transfer　and　has　become　complete　at　the　
date　of
　　sfer.
　　Where a notice of transfer has been　given　but　the　notice　
has　not
　　me complete at the date of transfer, the liability of　the　
transferee
　　r section 3 shall cease with effect from the date on which the　
notice
　　ransfer becomes complete.
　　Where a notice of transfer has not been given before or at the
date of
　　sfer, the liability of the transferee under section 3 shall cease
with
　　ct from the date on which a notice of transfer, which is　given　
after
　　date of transfer, becomes complete.
　　A notice of transfer shall, subject to subsections (5) and (6),
become
　　lete upon the expiration of　1　month　after　the　date　of　
the　last
　　ication of the notice in accordance with section 5.
　　Subject to subsection (6),　in　the　case　of　a　notice　of　
transfer
　　rred to--
　　in　subsection　(1),　if　proceedings　are　instituted　
against　 the
　　sferor in respect of any liability of the　transferor　arising　
before
　　notice has become　complete　and　out　of　the　carrying　on　
of　his
　　ness; or
　　in subsection (2) or (3), if proceedings are　instituted　
against　the
　　sferee in respect of any liability of the transferee under　
section　3
　　ing before such notice becomes complete,
　　notice of transfer shall (for the purposes of such　proceedings　
only)
　　eemed incomplete pending the final determination of such　
proceedings,
　　uding all possible appeals, and pending the expiration of all　
periods
　　ng which such appeals may be brought.
　　Where proceedings are instituted, a notice of transfer　shall　
not　be
　　ed incomplete under subsection　(5)　unless　within　1　month　
of　the
　　eedings being instituted--
　　they are served on the transferor or transferee, as the case　may　
be;
　　
　　written notice that they have been instituted is　sent　by　
registered
　　to the last known address of such transferor or transferee.
　5. Contents of notice of transfer and manner of giving notice
　　
　　Except in the case of a transfer by way of sale under or pursuant
to a
　　ge, a notice of transfer shall contain the following
particulars--
　　the full name and address of the transferor;
　　the nature of the business and the name or style under which, and　
the
　　address at which, it has been carried　on　during　the　period　
of　6
　　hs immediately preceding the date of transfer;
　　the date of transfer;
　　the full name and　the　residential　and　business　addresses　
of　the
　　sferee;
　　if the transferee--
　　intends to carry on or is carrying on the business, the　full　
address
　　e, and the name and style under which, he is carrying it on or
intends
　　arry it on; or
　　is not carrying on the business and does not intend to carry it
on, a
　　ement to that effect; and
　　a statement that at the expiration of 1 month after the　date　of　
the
　　publication of the notice pursuant to subsection (3),　the　
liability
　　he transferee for all the debts and obligations　arising　out　
of　the
　　ying on of the business by the transferor shall　cease　by　
virtue　of
　　Ordinance unless proceedings are instituted prior to such
expiration.
　　In the case of a transfer by way　of　sale　under　or　pursuant　
to　a
　　ge, a notice of transfer shall contain the following
particulars--
　　the nature of the business, and the name or style under which,
and the
　　address at which, it has been carried　on　during　the　period　
of　3
　　hs immediately preceding the date of transfer;
　　the full name and address of the person whose business has been,
or is
　　nded to be, transferred by way　of　sale　under　or　pursuant　
to　the
　　ge;
　　details of the charge under or pursuant to which the transfer　by　
way
　　ale has been or is to be　made,　sufficient　to　enable　any　
document
　　ting or evidencing the charge to be readily　identified　and,　
without
　　ting the generality of the foregoing, such details shall
include--
　　the date when the charge　was　made,　given,　executed　or　
came　into
　　tence;
　　the consideration for which the charge was executed,　made　or　
given
　　if there was no such consideration, the circumstances in which
it came
　　existence;
　　) in the case of a registered charge, the date of the registration　
of
　　charge, the title of any enactment under which it was　registered　
and
　　number or other means of identifying the charge assigned　to　it　
upon
　　stration;
　　the date of transfer; and
　　the amount of money, payment of which has been secured by　the　
charge
　　which was owing--
　　at the date of the publication of the notice of transfer; or
　　if the transfer has already taken effect, at the date of the
transfer
　　aking effect.
　　Every notice of transfer shall be signed--
　　by both the transferor and the transferee, in the case of　a　
transfer
　　hich subsection (1) applies; or
　　by the charge-holder and the transferee, in the case of a transfer　
to
　　h subsection (2) applies,
　　shall be given by publication in--
　　the Gazette;
　　any 2 of such Chinese language newspapers circulating in Hong Kong
as
　　be approved for the purpose by the Chief Secretary; and (Amended
L. N.
　　f 1985; L. N.　242 of 1989)
　　) 1 English language newspaper circulating in Hong Kong which has
been
　　pproved.
　6. Right of transferee to indemnity
　　
　　The transferee shall be entitled to be indemnified--
　　by the transferor, except in the case of a transfer　by　way　of　
sale
　　r or pursuant to a charge; or
　　by the charge-holder, if the transfer is　by　way　of　sale　
under　or
　　uant to a charge,
　　all amounts for　which　the　transferee　is　made　liable　
under　this
　　nance and for which he would not otherwise be liable.
　　The amount of such an indemnity may be recovered by civil　
proceedings
　　debt or liquidated demand.
　7. Liability of parties not affected
　　
　　ing in this　Ordinance　shall　relieve　or　be　deemed　to　
relieve　a
　　sferor or transferee, or any person who　sells　a　business　
under　or
　　uant to a charge, from any liability to which he　would　
otherwise　be
　　ect.
　8. Limitation of liability of transferee
　　
　　A transferee who in good faith and　without　preference　has　
paid　in
　　harge or partial discharge of any liability for which he became
liable
　　r this Ordinance, and for which　he　would　not　otherwise　
have　been
　　le, an amount which is equal to the value of the business acquired　
by
　　at the date on which the transfer took effect, shall　not　be　
liable
　　her under this Ordinance.
　　The value of a business acquired by a transferee at the date on　
which
　　transfer takes effect shall, until the contrary is proved, be
presumed
　　e an amount equal to the amount paid or agreed to be paid (whether　
in
　　s of money or by means of any other consideration) for the
acquisition
　　he business.
　9. Limitation of time for institution of proceedings
　　
　　ect to section 6, no action shall be instituted to　recover　any　
debt
　　or to enforce any obligation against any person liable therefor
under
　　Ordinance, and for which he would not　otherwise　have　been　
liable,
　　than 1 year after the date on which the transfer in respect of　
which
　　liability arose took effect.
　10. Saving
　　
　　Ordinance shall not apply to any transferee where the transfer
　　ffected--
　　by the Official Receiver or a trustee in bankruptcy;
　　by the liquidator of a company in　liquidation　other　than　
voluntary
　　idation;
　　by the Financial Secretary Incorporated; (Amended L. N. 369 of
1989)
　　by the Director of Education Incorporated;
　　by the Director of Social Welfare Incorporated;
　　by a person selling under or pursuant　to　a　charge　which　has　
been
　　stered for not less than 1 year at the date when　the　transfer　
takes
　　ct;
　　pursuant to any order or direction of any court;
　　by an executor or administrator; or
　　by operation of law.
　11. Repeal and saving
　　
　　The Fraudulent Transfers of Businesses Ordinance (Cap. 49,　1964　
Ed.)
　　epealed.
　　Notwithstanding subsection (1), the Fraudulent Transfers of
Businesses
　　nance (Cap. 49, 1964 Ed. ) shall continue to apply with respect　
to　a
　　sfer--
　　which took effect; and
　　in respect　of　which　notice　was　given　under　section　3　
of　that
　　nance, before the coming into operation of this Ordinance, as if　
this
　　nance had not been passed.