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7 In relation to fraudulent behaviour in corporate management, in terms of capital of the company:
(a) describe various activities that shall be regarded as fraudulent behaviour;
(b) state the reasons why such activities will be regarded as fraudulent behaviour.
答案：
7 This question requires candidates to describe various acts relating to the capital of a company that shall be regarded as fraudulent corporate behaviour, and state the reasons why such acts shall be regarded as fraudulent corporate behaviour.
(a) In corporate management, the following acts relating to the capital of a company, committed by any personnel, shall be regarded as fraudulent behaviour:
(i) to provide a false statement of the registered capital during the process of establishing a company;
(ii) to make false capital contributions;
(iii) to withdraw the capital, contributed during the process of incorporation, after the establishment of the company.
(b) Due to the following reasons, the above-described acts are to be regarded as illegal and fraudulent behaviour:
(i) providing a false statement of registered capital and making false capital contributions will result in a situation in which the registered capital of the company, as stipulated in the articles of association and registered with the government agency, cannot reflect its genuine situation of capital;
(ii) withdrawal of the capital contributed in the process of incorporation after the establishment of the company will reduce its ability to satisfy debts with its own assets, which will increase the risks of other parties doing business with it.
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