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2014年ACCA考试F4公司法与商法第二十三章总汇2

来源：高顿网校 2014-07-31

　　以下是高顿网校为大家整理的：F4公司法与商法第二十三章，希望对考生们有所帮助。
　　2 Administration orders

　　Purpose of administration

　　2.1 (a) The appointment of an administrator is designed to give companies in financial difficulty (usually with insolvency looming) a “breathing space” from which to trade out of their difficulties.

　　(b) Administrators may be appointed either by the court, the holders of floating charges created on or post 15.9.03 and the company and its directors.

　　(c) If the company and its directors intend to appoint an administrator they must give five days notice to any floating charge holder entitled to appoint either an administrative receiver or administrator. This effectively means that a floating charge holder can either block the company’s choice of administrator or block the administration procedure.

　　(d) The administrator once appointed must perform his functions with the objective of:

　　(i) rescuing the company as a going concern, or

　　(ii) achieving a better result for the company’s creditors than winding up; or

　　(iii) realising property to distribute to secured or preferential creditors.

　　Consequences of the appointment of an administrator

　　2.2 (a) Winding-up cannot be commenced or continued with.

　　(b) No goods can be recovered from the company (e.g. H.P. repossessions) without court leave.

　　Administrators proposals and powers

　　2.3 (a) The administrator should:

　　(i) Establish the state of the company’s affairs by obtaining a statement of affairs.

　　(ii) Prepare proposals to achieve the aim of administration.

　　(b) A creditors meeting must be called within 10 weeks of administrators appointment.

　　(i) accept;

　　(ii) accept with modifications which must be approved by the administrator; or

　　(iii) reject.

　　Powers

　　2.4 (a) The administrator has general powers of management derived from..

　　(b) He can

　　(i) appoint and remove directors (a unique power in company law normally only available in an AGM)

　　(ii) call meetings of the members and creditors

　　(iii) apply to court for directions regarding the carrying out of his functions

　　(iv) make payments to secured or preferential creditors and with the courts permission make payments to unsecured creditors

　　(e) He must summon a meeting of the company’s creditors if told to by:

　　(i) the court, or

　　(ii) 10% of the company’s creditors.

　　End of administration

　　2.5 (a) The administration has been successful.

　　(b) Automatically (unless extended) 12 months after the date of appointment.

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