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ARTICLE · 18 APRIL 2024

香港证监执法行动 - 上市公司首席财务官要小心

Lewis Silkin
Lewis Silkin
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Lewis Silkin

Lewis Silkin

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高等法院最近的一项判决确认，即使上市公司董事没有获得任何经济收益...

Hong KongCorporate/Commercial Law
Kenix Yuen
Kenix Yuen
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(证监会诉 Chen Ruomao and ors. [2024] HKCFI 928)

高等法院最近的一项判决确认，即使上市公司董事没有获得任何经济收益，也可能因其他高级职员挪用公司资金而被取消董事资格和/或被勒令向公司作出赔偿。

A. 事实

证券及期货事务监察委员会（“证监会”）分别根据《证券及期货条例》（第 571 章）第 214(2)(d)及(e)条申请取消董事资格令及赔偿令。 证监会根据《证券及期货条例》（第 571 章）第 214(2)(d)及(e)条，向长港敦信实业有限公司（2229.hk）（“敦信”）的财务总监兼董事陈若茂（“陈”）申请取消资格令及赔偿令。

2015年和2016年，敦信分别发行了配股和债券配售（“ 配售”），分别表示所得款项净额将 “用于充实集团的营运需求及/或未来投资”，以及 “用于集团的一般营运资金及部署固废利用项目”。 敦信集资总额为 173,661,530.98 港元，其中 1.63 亿港元随后被提取并存入董事局主席（“主席”）的个人银行账户，供其个人使用。

证监会的立场是，陈应就导致或容许公司提供虚假或具误导性的资料、促使或导致公司的财务报表多报现金及银行结余，以及容许配售所得款项被主席挪用负责，因此应根据第214(2) 条给予济助。

B. 根据《证券和期货条例》第 214 条寻求救济须满足的条件

寻求《证券及期货条例》第 214(2) 条的宽免必须符合三项条件，即

（1） 当被投诉的行为发生时，有关法团是上市法团;
（2） 所投诉的业务或事务属有关公司的业务或事务;及

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