All sections · Part XVII: Striking Off, Winding Up And Dissolution · Sub-Part V: Provisions of General Application in Winding Up
332 特别付款
(1) 在本节中，"相关日期 "指的是--指--。
(a) 就先前没有开始自愿清算的被强制清算的公司而言，清盘令的日期；以及
(b)在任何其他情况下，开始结算的日期。
(2) 除第330和331条以及第(3)款的规定外，在公司清算时，应优先支付所有其他债务--。
(a) 本公司根据本法应向注册处或管理局缴纳的任何税款、费用或罚款（如有），且在相关日期前十二个月内到期并应缴纳；以及
(b) 该实体雇员的所有工资、薪金和其他报酬，每名雇员在相关日期之前的三个月内向该实体提供的服务累计不超过6,000美元，但如果对雇员的欠款超过6,000美元，则超过部分可与该实体的所有其他非优先有担保债权人一起作为非优先债务提出。
(3) 第(2)款中提到的债务应是--。
(a) 彼此之间享有同等地位，并得到全额支付，除非资产不足以满足它们，在这种情况下，它们将以平等的份额支付；以及
(b) 在本公司可供一般债权人使用的资产不足以满足他们的要求的情况下，优先于本公司设立的任何浮动抵押下的票据持有人的要求，因此应从该抵押所包含的或受该抵押影响的任何资产中支付。
(4) 在保留支付和解费用和开支的必要金额的前提下，第(1)款中提到的索赔应立即放弃，但以资产足以支付为限。
(5) 如果以工资为基础的付款或其他报酬已从某人为此目的提取的资金中支付给公司的雇员，在清算中，该人对如此支付的资金有优先权，但以该雇员在清算中本应享有优先权的金额因所支付的款项而减少的金额为限。
(a) 就先前没有开始自愿清算的被强制清算的公司而言，清盘令的日期；以及
(b)在任何其他情况下，开始结算的日期。
(2) 除第330和331条以及第(3)款的规定外，在公司清算时，应优先支付所有其他债务--。
(a) 本公司根据本法应向注册处或管理局缴纳的任何税款、费用或罚款（如有），且在相关日期前十二个月内到期并应缴纳；以及
(b) 该实体雇员的所有工资、薪金和其他报酬，每名雇员在相关日期之前的三个月内向该实体提供的服务累计不超过6,000美元，但如果对雇员的欠款超过6,000美元，则超过部分可与该实体的所有其他非优先有担保债权人一起作为非优先债务提出。
(3) 第(2)款中提到的债务应是--。
(a) 彼此之间享有同等地位，并得到全额支付，除非资产不足以满足它们，在这种情况下，它们将以平等的份额支付；以及
(b) 在本公司可供一般债权人使用的资产不足以满足他们的要求的情况下，优先于本公司设立的任何浮动抵押下的票据持有人的要求，因此应从该抵押所包含的或受该抵押影响的任何资产中支付。
(4) 在保留支付和解费用和开支的必要金额的前提下，第(1)款中提到的索赔应立即放弃，但以资产足以支付为限。
(5) 如果以工资为基础的付款或其他报酬已从某人为此目的提取的资金中支付给公司的雇员，在清算中，该人对如此支付的资金有优先权，但以该雇员在清算中本应享有优先权的金额因所支付的款项而减少的金额为限。
Translation for information only. Only the English original is legally binding.
Original wording (English, legally binding): Preferential payments
(1) In this section „relevant date“ means —
(a) with respect to a company ordered to be wound up
compulsorily which has not previously commenced to be
wound up voluntarily, the date of the winding up order; and
(b) in any other case, the date of the commencement of the winding
up.
(2) Subject to sections 330 and 331 and subsection (3), in a winding up of a
company there shall be paid in priority to all other debts —
(a) all tax, fees or penalties (if any) payable by the company to the
Registrar or Authority under this Act, and having become due
and payable within twelve months next before the relevant date;
and
(b) all wages, salary and other emoluments of any employee of the
company, not exceeding US$6,000 in aggregate per employee,
in respect of services rendered to the company during three
months before the relevant date, provided that an employee
owed an amount exceeding US$6,000 may claim the excess
amount as a non-priority debt together with any other non-
priority unsecured creditors of the company.
(3) The debts referred to in subsection (2) shall —
(a) rank equally among themselves and be paid in full unless the
assets are insufficient to meet them in which case they shall
abate in equal proportions; and
(b) so far as the assets of the company available for payment of
general creditors are insufficient to meet them, have priority
over the claims of holders of debentures under any floating
charge created by the company, and be paid accordingly out of
any property comprised in or subject to that charge.
(4) Subject to the retention of such sums as may be necessary for the costs
and expenses of the winding up, the debts referred to in subsection (1)
shall be discharged forthwith so far as the assets are sufficient to meet
them.
(5) Where any payment on account of salary or other emoluments has been
made to any employee of a company out of money advanced by some
person for that purpose, that person shall, in a winding up, have a right of
priority in respect of the money so advanced and paid up to the amount
by which the sum in respect of which that employee would have been
entitled to priority in the winding up has been diminished by reason of
the payment having been made.
(a) with respect to a company ordered to be wound up
compulsorily which has not previously commenced to be
wound up voluntarily, the date of the winding up order; and
(b) in any other case, the date of the commencement of the winding
up.
(2) Subject to sections 330 and 331 and subsection (3), in a winding up of a
company there shall be paid in priority to all other debts —
(a) all tax, fees or penalties (if any) payable by the company to the
Registrar or Authority under this Act, and having become due
and payable within twelve months next before the relevant date;
and
(b) all wages, salary and other emoluments of any employee of the
company, not exceeding US$6,000 in aggregate per employee,
in respect of services rendered to the company during three
months before the relevant date, provided that an employee
owed an amount exceeding US$6,000 may claim the excess
amount as a non-priority debt together with any other non-
priority unsecured creditors of the company.
(3) The debts referred to in subsection (2) shall —
(a) rank equally among themselves and be paid in full unless the
assets are insufficient to meet them in which case they shall
abate in equal proportions; and
(b) so far as the assets of the company available for payment of
general creditors are insufficient to meet them, have priority
over the claims of holders of debentures under any floating
charge created by the company, and be paid accordingly out of
any property comprised in or subject to that charge.
(4) Subject to the retention of such sums as may be necessary for the costs
and expenses of the winding up, the debts referred to in subsection (1)
shall be discharged forthwith so far as the assets are sufficient to meet
them.
(5) Where any payment on account of salary or other emoluments has been
made to any employee of a company out of money advanced by some
person for that purpose, that person shall, in a winding up, have a right of
priority in respect of the money so advanced and paid up to the amount
by which the sum in respect of which that employee would have been
entitled to priority in the winding up has been diminished by reason of
the payment having been made.
