### Bankruptcy Rules 《破產規則》

183. Standing security to Official Receiver
In the case of a trustee or special manager the following rules as to security shall be observed—
(a) the security shall be given to the Official Receiver; (L.N. 77 of 1998)
(b) it shall not be necessary that security be given in each separate matter, but security may be given either specially in a particular matter or generally to be available for any matter in which the person giving security may be appointed either as trustee or special manager;
(c) the Official Receiver shall fix the amount and nature of such security and may from time to time, as he thinks fit, either increase or diminish the amount of special or general security which any person has given.

184. Gazetting notices
(1) All notices requiring publication in the Gazette shall be gazetted by the Official Receiver or trustee, as the case may be. (L.N. 77 of 1998)
(2) (Repealed L.N. 123 of 2007)

185. Re-gazetting
Where any bankruptcy order is amended, and also in any case in which any matter which has been gazetted has been amended or altered or in which a matter has been wrongly or inaccurately gazetted, the Official Receiver or trustee, as the case may be, shall re-gazette such order or matter with the necessary amendments and alterations in the prescribed form, at the expense of the estate.
(L.N. 77 of 1998; L.N. 123 of 2007)

186. Gazetting annulment of order already gazetted
Where an order which has been gazetted is annulled, notice of the order of annulment shall be advertised or published in the Gazette unless the court orders otherwise. When the order is annulled on the application of the Official Receiver or of the trustee, the fee for advertising or gazetting shall be paid out of the estate, but in any other case such fee shall be paid by the party making the application unless the court orders otherwise.
(L.N. 77 of 1998)

187. Record of minutes, etc.
The trustee shall keep a record of all minutes, all proceedings had and resolutions passed at any meeting of creditors or of the creditors’ committee, and all such matters as may be necessary to give a correct view of his administration of the estate, but he shall not be bound to insert in the record any document of a confidential nature (such as the opinion of counsel on any matter affecting the interest of the creditors) nor need he exhibit such document to any person other than a member of the creditors’ committee.
(L.N. 77 of 1998; L.N. 123 of 2007)

### Bankruptcy Rules 《破產規則》

188. Cash book
The trustee shall keep a book to be called the “Cash Book” in which he shall (subject to the provisions of these rules as to trading accounts) enter the receipts and payments made by him.
(L.N. 123 of 2007)

189. Books to be submitted to creditors’ committee
The trustee shall submit the said record and cash book, together with any other requisite books and vouchers, to the creditors’ committee (if any) when required, and not less than once every 3 months.
(L.N. 77 of 1998)

190. Audit of cash book
The creditors’ committee shall not less than once every 6 months audit the cash book and certify therein under their hands the day on which the said book was audited.
(L.N. 77 of 1998)

191. Official Receiver’s audit of trustee’s accounts
(1)-(2) (Repealed L.N. 123 of 2007)(3) The accounts sent in by the trustee shall be certified and verified by him.
(L.N. 77 of 1998)

192. Accounts to be filed
When the trustee’s account has been audited, the Official Receiver shall certify that the account has been duly passed and shall file the same with the proceedings in the bankruptcy.

194. Proceedings on resignation, etc., of trustee
Upon a trustee resigning or being released or removed from his office, he shall deliver over to the Official Receiver or, as the case may be, to the new trustee all books kept by him and all other books, papers, documents and accounts in his possession relating to the office of trustee.

195. Joint and separate estates accounts
Where a bankruptcy order has been made against debtors in partnership, distinct accounts shall be kept of the joint estate and of the separate estate or estates, and no transfer of a surplus from a separate estate to the joint estate on the ground that there are no creditors under such separate estate shall be made until notice of the intention to make such transfer has been gazetted.
(L.N. 77 of 1998)

196. Expenses of sale
When property forming part of a bankrupt’s estate is sold by the trustee through an auctioneer or other agent, the gross proceeds of the sale shall be paid over by such auctioneer or agent, and the charges and expenses connected with the sale shall afterwards be paid to such auctioneer or agent on the production of the necessary allocatur of the taxing officer.
(G.N.A. 124 of 1955; L.N. 77 of 1998)

### Bankruptcy Rules 《破產規則》

197. Allowance to debtor
In any case in which, under the provisions of section 63 of the Ordinance, a trustee makes an allowance to a bankrupt out of his property, such allowance, unless the creditors by special resolution determine otherwise, shall be in money and the amount allowed shall be duly entered in the trustee’s accounts.

198. Application for payment out by party entitled
An application under section 128 of the Ordinance for payment out of the Bankruptcy Estates Account of any sum to which any person claims to be entitled shall be made in such form and manner as the Official Receiver may from time to time direct and shall (unless the Official Receiver dispenses therewith) be supported by the affidavit of the claimant and such further evidence as the Official Receiver may require.
(L.N. 39 of 1976)

199. Accounts by trustees of unclaimed funds
For the purposes of section 128(1) of the Ordinance, the court may at any time order the trustee under any bankruptcy or the nominee of an approved voluntary arrangement to submit to it an account verified by affidavit of the sums received and paid by him in respect of such bankruptcy or approved voluntary arrangement, and may direct and enforce an audit of the account and payment of any unclaimed or undistributed moneys arising from the property of the debtor in the hands or under the control of such trustee or nominee into the Bankruptcy Estates Account in accordance with the terms of the said subsection.
(L.N. 77 of 1998)

200. Falsification of documents
(1) Any person who knowingly falsifies or fraudulently alters any document in or incidental to any proceedings under the Ordinance or any rules thereunder shall be deemed to be guilty of contempt of court and shall be liable to be punished accordingly.
(2) The penalty imposed by this rule shall be in addition to and not in substitution for any other penalty, punishment or proceeding to which such person may be liable.

201. No lien on bankrupt’s books
No person shall, as against the Official Receiver or trustee, be entitled to withhold possession of the books of account or of any document or paper belonging to the bankrupt or to set up any lien thereon.
(L.N. 77 of 1998)

202. Disposal of books etc.
The court may at any time after the date of the bankruptcy order, on the application of the Official Receiver or trustee, direct that the books, papers and documents of the bankrupt or of the Official Receiver or trustee be sold, destroyed or otherwise disposed of.
(L.N. 231 of 1984; L.N. 77 of 1998)