### Theft Ordinance 《盜竊罪條例》

18D. Procuring entry in certain records by deception
(1) Any person who dishonestly, with a view to gain for himself or another or with intent to cause loss to another, by any deception (whether or not such deception was the sole or main inducement) procures the making, omission, altering, abstracting, concealing or destruction of an entry in a record of a bank or deposit-taking company, or any subsidiary thereof the principal business of which is the provision of credit, shall be guilty of an offence and shall be liable on conviction upon indictment to imprisonment for 10 years.
(2) For the purposes of this section—
bank (銀行) means—
(a) a bank within the meaning of section 2(1) of the Banking Ordinance (Cap. 155); and
(b) a bank—
(i) incorporated by or under the law or other authority in any place outside Hong Kong, and in this respect incorporated (成立為法團) includes established; and
(ii) which is not a bank within the meaning of section 2(1) of the Banking Ordinance (Cap. 155); (Amended 49 of 1995 s. 53)

deception (欺騙手段) has the same meaning as in section 17;
deposit-taking company (接受存款公司) means a deposit-taking company or restricted licence bank within the meaning of section 2(1) of the Banking Ordinance (Cap. 155); (Amended 49 of 1995 s. 53)
record (紀錄) includes—
(a) any document or record used in the ordinary business of a bank or deposit-taking company, or any subsidiary thereof the principal business of which is the provision of credit; and
(b) any document or record so used which is kept otherwise than in a legible form and is capable of being reproduced in a legible form;

subsidiary (附屬公司) has the same meaning as in the Companies Ordinance (Cap. 622). (Amended 28 of 2012 ss. 912 & 920)
(Added 46 of 1986 s. 3)

### Theft Ordinance 《盜竊罪條例》

19. False accounting
(1) Where a person dishonestly, with a view to gain for himself or another or with intent to cause loss to another—
(a) destroys, defaces, conceals or falsifies any account or any record or document made or required for any accounting purpose; or
(b) in furnishing information for any purpose produces or makes use of any account, or any such record or document as aforesaid, which to his knowledge is or may be misleading, false or deceptive in a material particular,
he shall be guilty of an offence and shall be liable on conviction upon indictment to imprisonment for 10 years. (Amended 46 of 1986 s. 4)
(2) For the purposes of this section a person who makes or concurs in making in an account, record or document an entry which is or may be misleading, false or deceptive in a material particular, or who omits or concurs in omitting a material particular from an account, record or document, is to be treated as falsifying the account, record or document. (Amended 23 of 1993 s. 7)
(3) For the purposes of this section, record (紀錄) includes a record kept by means of a computer. (Added 23 of 1993 s. 7)
[cf. 1968 c. 60 s. 17 U.K.]

20. Liability of company officers for certain offences by company
(1) Where an offence committed by a body corporate under section 17, 18, 18A, 18B, 18D, 19 or 22(2) is proved to have been committed with the consent or connivance of any director, manager, secretary or other similar officer of the body corporate, or any person who was purporting to act in any such capacity, he as well as the body corporate shall be guilty of that offence, and shall be liable to be proceeded against and punished accordingly. (Amended 45 of 1980 s. 4; 46 of 1986 s. 5; L.N. 16 of 1991)
(2) Where the affairs of a body corporate are managed by its members, this section shall apply in relation to the acts and defaults of a member in connexion with his functions of management as if he were a director of the body corporate.
[cf. 1968 c. 60 s. 18 U.K.]

### Theft Ordinance 《盜竊罪條例》

21. False statements by company directors, etc.
(1) Where an officer of a body corporate or unincorporated association (or person purporting to act as such) with intent to deceive members or creditors of the body corporate or association about its affairs, publishes or concurs in publishing a written statement or account which to his knowledge is or may be misleading, false or deceptive in a material particular, he shall be guilty of an offence and shall be liable on conviction upon indictment to imprisonment for 10 years. (Amended 13 of 1974 s. 9; 46 of 1986 s. 6)
(2) For the purposes of this section a person who has entered into a security for the benefit of a body corporate or association is to be treated as a creditor of it.
(3) Where the affairs of a body corporate or association are managed by its members, this section shall apply to any statement which a member publishes or concurs in publishing in connexion with his functions of management as if he were an officer of the body corporate or association.
[cf. 1968 c. 60 s. 19 U.K.]

### Theft Ordinance 《盜竊罪條例》

22. Suppression, etc. of documents
(1) Any person who dishonestly, with a view to gain for himself or another or with intent to cause loss to another, destroys, defaces or conceals any valuable security, any will or other testamentary document or any original document of or belonging to, or filed or deposited in, any court or any government department shall be guilty of an offence and shall be liable on conviction indictment to imprisonment for 10 years. (Amended 46 of 1986 s. 7)
(2) Any person who dishonestly, with a view to gain for himself or another or with intent to cause loss to another, by any deception (whether or not such deception was the sole or main inducement) procures the execution of a valuable security shall be guilty of an offence and shall be liable on conviction upon indictment to imprisonment for 10 years. (Amended 46 of 1986 s. 7)
(3) Subsection (2) shall apply in relation to the making, acceptance, indorsement, alteration, cancellation or destruction in whole or in part of a valuable security, and in relation to the signing or sealing of any paper or other material in order that it may be made or converted into, or used or dealt with as a valuable security, as if that were the execution of a valuable security.
(4) For the purposes of this section—
deception (欺騙手段) has the same meaning as in section 17; and
valuable security (有價產權書) means any document creating, transferring, surrendering, or releasing any right to, in or over property, or authorizing the payment of money or delivery of any property, or evidencing the creation, transfer, surrender or release of any such right, or the payment of money or delivery of any property, or the satisfaction of any obligation.
[cf. 1968 c. 60 s. 20 U.K.]