在当前的经济条件下,在开曼群岛(“开曼”)或英属维尔京群岛(“BVI”)注册成立的离岸公司(包括作为投资基金开展业务的公司)的股东越来越多地被迫考虑,在董事对公司事务管理不善负有责任时,其对该等董事所享有的权利。尤其是,小股东特别希望了解是否有救济措施,使其能够克服“违法者控制”的局面。换言之,通常董事会的组成和管理是由大股东控制的。在本篇文章中,我们简要介绍了在开曼和BVI两个司法管辖区,董事所承担的职责以及股东可获得的救济措施。
董事职责的范围是什么?
开曼群岛
开曼公司董事的职责规定在普通法中,包括:(i)以公司的最佳利益善意行事的职责;(ii)为适当目的行使其权力的职责(而不得为未授权的目的行使其权力);以及(iii)不得牟取秘密利润的职责。
英属维尔京群岛
介绍
英属维尔京群岛(「BVI」)的清算不具有救援功能,标志着公司生命周期的结束。 BVI 的清算可以是:
1) 破产清算,因此受《2003 年破产法》(经修订)(「破产法」)管辖;或者
2) 有偿付能力的清算,因此受英属维尔京群岛商业公司法(经修订)(「公司法」)管辖。《公司法》经《2022 年 BVI 商业公司(修订)法》和《2022 年 BVI 商业公司(修订)条例》(「修订」)修订。
本简报列出了与英属维尔京群岛自愿清算相关的一些要点。我们准备了另一份简报涵盖《破产法》下与破产清算相关的问题。
自愿清算的目的
当公司不再被业务需要并且需要解散时,通常采用自愿清算——这将使清算人能够处理公司的资产(如果有)并偿还任何负债(如果有),以便解散有偿付能力的公司。自愿清算的过程相当简单且成本低廉,有助于公司有秩序地结束。
程序
《公司法》第 197(1) 条规定了公司自愿清算的标准。公司只有在以下情况下才可以进入自愿清算:
介绍
2004 年英属维尔京群岛商业公司法(「BCA」)修正案于2023 年1 月1 日生效,改变了英属维尔京群岛(「BVI」)公司除名、解散以及随后恢复到公司注册处的情况(「登记」)。本简报回顾了目前的情况,旨在为恢复过程提供一些实用的见解。提及 BCA 时指的是经修订的 2004 年 BVI 商业公司法。
2023 年1 月1 日之前被取消和解散的公司
介绍
英属维尔京群岛(“BVI”)的清算可以是:
1) 破产清算,因此受《2003年破产法》(经修订)(「破产法」)管辖;或者
2) 有偿付能力的清算,因此受英属维尔京群岛商业公司法(经修订)(「公司法」)管辖。
《公司法》经《2022 年英属维尔京群岛商业公司(修订)法》及《2022 年英属维尔京群岛商业公司(修订)条例》修订。
本简报列出了与英属维尔京群岛破产清算相关的一些要点。另一份简报涵盖了与英属维尔京群岛自愿(有偿付能力)清算相关的问题。
无力偿债清算的目的
Introduction
In certain circumstances, the liquidator of a British Virgin Islands (“BVI”) company may be able to set aside certain transactions which took place in the lead up to the company’s liquidation. It is important for those concerned with the affairs of a BVI company that they are aware of the statutory powers available to the liquidator.
If you are considering terminating a Cayman company by way of voluntary liquidation or strike-off, it is crucial to adhere to specific deadlines and procedures to avoid unnecessary fees for the year 2024. There will be varying requirements depending on whether the entity is regulated or non-regulated.
Options for termination - voluntary liquidation or strike-off
Introduction
Liquidations in the British Virgin Islands (“BVI”) can be either:
1) an insolvent liquidation and therefore governed by the Insolvency Act 2003 (as amended) (“Insolvency Act”); or
2) a solvent liquidation and therefore governed by the BVI Business Companies Act (as amended) (“Companies Act”). The Companies Act was amended by the BVI Business Companies (Amendment) Act 2022 and BVI Business Companies (Amendment) Regulations 2022.
Introduction
Liquidations in the British Virgin Islands (“BVI”) do not have a rescue function and mark the end of a company’s lifecycle. A liquidation in the BVI can be either:
In certain circumstances the official liquidator of a Cayman company may be able to take action to recover assets which have been transferred in the run up to the company’s insolvency. It is important for those concerned with the affairs of a Cayman company in the twilight of insolvency to be aware of the statutory powers available to the official liquidator and the Grand Court in the Cayman Islands.
Summary
Introduction
The Grand Court of the Cayman Islands has recently offered additional, useful guidance in the growing jurisprudence on the insolvency of Segregated Portfolio Companies (“SPCs”). We have previously discussed the applicable test of insolvency that applies to the appointment of a receiver in respect of a segregated portfolio (“SP”) of an SPC here.