All sections · Part V: Shares · Sub-Part IV: Distributions
67 偿债能力测试的含义
(1) 就本法而言，一个企业满足偿付能力测试，如果--。
(a) 该实体有能力支付其到期的债务。
和
的价值大于该公司的资产价值。
(2) 在确定一个公司的资产价值是否是
负债的价值，董事--
(a) 必须考虑到 --
该实体最近的财务报表；以及
(i) 董事们知道或应该知道的影响或可能影响本公司资产价值和负债价值的任何其他情况；以及
(b) 可依靠在这种情况下合理的资产估值或负债估计。
(3) 本条适用于受保护单元公司的单元和核心，如同对公司的提及是对受保护单元公司的单元或核心的提及。
(a) 该实体有能力支付其到期的债务。
和
的价值大于该公司的资产价值。
(2) 在确定一个公司的资产价值是否是
负债的价值，董事--
(a) 必须考虑到 --
该实体最近的财务报表；以及
(i) 董事们知道或应该知道的影响或可能影响本公司资产价值和负债价值的任何其他情况；以及
(b) 可依靠在这种情况下合理的资产估值或负债估计。
(3) 本条适用于受保护单元公司的单元和核心，如同对公司的提及是对受保护单元公司的单元或核心的提及。
Translation for information only. Only the English original is legally binding.
Original wording (English, legally binding): Meaning of „solvency test“
(1) For the purposes of this Act, a company satisfies the solvency test if —
„solvency test“
(a) the company is able to pay its debts as they become due; and
(b) the value of the company‘s assets is greater than the value of its
liabilities.
(2) In determining whether the value of a company‘s assets is greater than the
value of its liabilities, the directors —
(a) shall have regard to —
(i) the most recent accounts of the company; and
(ii) all other circumstances that the directors know or ought
to know affect, or may affect, the value of the company‘s
assets and the value of the company‘s liabilities; and
(b) may rely on valuations of assets or estimates of liabilities that are
reasonable in the circumstances.
(3) This section applies to cells and cores of protected cell companies as if
references to companies were references to cells or cores, as the case may
be, of protected cell companies.
„solvency test“
(a) the company is able to pay its debts as they become due; and
(b) the value of the company‘s assets is greater than the value of its
liabilities.
(2) In determining whether the value of a company‘s assets is greater than the
value of its liabilities, the directors —
(a) shall have regard to —
(i) the most recent accounts of the company; and
(ii) all other circumstances that the directors know or ought
to know affect, or may affect, the value of the company‘s
assets and the value of the company‘s liabilities; and
(b) may rely on valuations of assets or estimates of liabilities that are
reasonable in the circumstances.
(3) This section applies to cells and cores of protected cell companies as if
references to companies were references to cells or cores, as the case may
be, of protected cell companies.
