(2) 如受託人並非破產管理署署長，則受託人亦須向破產管理署署長 送達該公告的一份文本。 (1998年第77號法律公告)
" (2) Where the trustee is not the Official Receiver, he shall also serve a copy of the notice on the Official Receiver. (L.N. 77 of 1998)"
凡修訂任何破產令，或任何已在憲報刊登的事宜有修訂或更改，或任 何事宜曾錯誤或不準確地在憲報刊登，則該命令或事宜經必要的修訂或更 改後，須由破產管理署署長或受託人以訂明的格式再次刊登憲報，所需費 用從有關產業中撥付。
" 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 shall re-gazette such order or matter with the necessary amendments and alterations in the prescribed form, at the expense of the estate."
凡已在憲報刊登的命令被廢止，則除法院另有命令外，須以廣告形式 刊登有關該項廢止令的公告或在憲報刊登該公告。
" 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."
如該命令是應破產管理 署署長或受託人的申請而被廢止的，則刊登廣告或刊登憲報的費用須從有 關產業撥付，但在任何其他情況下，該等費用須由提出申請的一方支付( 除非法院另有命令)。
" 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."
在受託人委出前的破產管理署署長及在該項委任作出後的受託人，須 就債權人或債權人委員會任何會議的一切紀錄和程序及所通過的一切決議 ，以及就一切為正確反映其對有關產業的管理情況而需要的事宜，備存紀 錄，但他不須在該紀錄中加入任何屬機密性質的文件(例如大律師對影響 債權人利益的任何事宜的意見)，亦無須向債權人委員會委員以外的任何 人展示該文件。
" The Official Receiver until a trustee is appointed, and thereafter 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."
在受託人委出前的破產管理署署長及在該項委任作出後的受託人，須 備存一本名為“現金帳”的簿冊，並須(除本規則的條文就營業帳目另有 規定外)將其所作各項收支記入該帳內。
" The Official Receiver until a trustee is appointed, and thereafter 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."
受託人須在接獲要求時，並每3個月最少一次，將上述紀錄及現金帳連 同任何其他必需的簿冊及憑單，一併呈交債權人委員會(如有的話)。
" 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."
債權人委員會須每6個月對該現金帳審計最少一次，並須在該帳內簽署 以核證審計該帳的日期。
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.
(1) 每名受託人須在破產令的日期起計6個月屆滿時，及隨後在他獲免 除職務前的每6個月屆滿時，將有關該段期間的現金帳的副本一式兩份， 連同必要的憑單及債權人委員會發出的審計證明書副本，一併傳送予破產 管理署署長。
" (1) Every trustee shall, at the expiration of 6 months from the date of the bankruptcy order and at the expiration of every succeeding 6 months thereafter until his release, transmit to the Official Receiver a copy of the cash book in duplicate for such period, together with the necessary vouchers and copies of the certificates of audit by the creditors' committee.
He shall also forward with the first accounts a summary of the bankrupt's statement of affairs, showing thereon in red ink the amounts realized, and explaining the cause of the non-realization of such assets as may be unrealized."
他亦須在遞送第一次帳目時，將破產人的資產負債狀況說明 書的撮要一併遞送，且在該撮要內用紅色墨水標明變現所得的款額，並解 釋仍未變現的資產未有變現的因由。
" (1) Every trustee shall, at the expiration of 6 months from the date of the bankruptcy order and at the expiration of every succeeding 6 months thereafter until his release, transmit to the Official Receiver a copy of the cash book in duplicate for such period, together with the necessary vouchers and copies of the certificates of audit by the creditors' committee.
He shall also forward with the first accounts a summary of the bankrupt's statement of affairs, showing thereon in red ink the amounts realized, and explaining the cause of the non-realization of such assets as may be unrealized."
(2) 當有關產業已全部變現及分發，或如破產令被廢止，則即使未屆 滿6個月，受託人亦須隨即將其帳目送交破產管理署署長。
" (2) When the estate has been fully realized and distributed or if the bankruptcy order is annulled, the trustee shall forthwith send in his accounts to the Official Receiver although the 6 months may not have expired."
(3) 受託人送交的帳目，須由其本人核證及核實。
(3) The accounts sent in by the trustee shall be certified and verified by him.
受託人的帳目經審計後，破產管理署署長須核證該帳目已獲正式通過 ，並須就破產案中的法律程序而將該帳目存檔。
" 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."
凡受託人自其獲委任之日以來，或自其帳目上次經審計以來(視屬何情 況而定)，並無為破產人產業收取或支付任何款項，則他須於被規定將其 有關破產人產業的帳目傳送予破產管理署署長之時，向破產管理署署長遞 送一份述明無收支的誓章。
" Where a trustee has not since the date of his appointment or since the last audit of his accounts, as the case may be, received or paid any sum of money on account of the bankrupt's estate, he shall, at the period when he is required to transmit his estate account to the Official Receiver, forward to the Official Receiver an affidavit of no receipts or payments."
當受託人辭職或獲免除職務或被免任時，他須將所有由他備存的簿冊 ，及所有其他與受託人職務有關而又由其管有的簿冊﹑文據﹑文件及帳目 ，交付破產管理署署長或新受託人(視屬何情況而定)。
" 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."
凡已針對合夥的債務人作出破產令，須就各合夥人聯權共有的產業及 各別的產業備存獨立的帳目，且不得以任何各別的產業並無債權人為理由 而將該產業的任何盈餘轉至該聯權共有產業帳下，直至已在憲報刊登有關 擬作該項轉帳的公告為止。
" 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."
如受託人透過拍賣商或其他代理人出售構成破產人產業部分的財產， 則該拍賣商或代理人須交付該項出售的總收益，而與該項出售有關的收費 及開支，須於其後在訟費評定官所發的必需的訟費評定證明書提交時，支 付給該拍賣商或代理人。
" 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."
在任何個案中，如受託人根據本條例第63條的條文，從破產人的財產 中撥付任何津貼予破產人，則除非債權人藉特別決議另有決定，否則該項 津貼須以金錢形式支付，而津貼款額則須妥為記入受託人的帳目內。
" 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."
凡任何人根據本條例第128條提出申請，要求從破產人產業帳戶中支付 該人聲稱有權獲付的任何款項，該項申請須按破產管理署署長不時指示的 格式及方式提出，並須以申索人的誓章及破產管理署署長要求的其他證據 予以支持(但破產管理署署長予以免除者除外)。
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.
為施行本條例第128(1)條，法院可隨時命令任何破產案之下的受託人 或獲批准的自願安排的代名人，就其在該破產案或獲批准的自願安排方面 所曾收取或支付的款項，向法院呈交經誓章核實的帳目；法院亦可指示和 強制執行審計該帳目，並可指示將產生自債務人財產而又在受託人或代名 人手中或受其控制的任何無人申索或未予分發的款項，按照第128(1)條的 條款撥付入破產人產業帳戶中，亦可強制執行該項撥付。
" 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."
(1) 任何人如明知而偽造或欺詐地更改根據本條例或本條例所訂任何 規則而進行的任何法律程序中的任何文件或附帶文件，須被當作犯藐視法 庭罪，並須據此受罰。
(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) 本條所施加的刑罰，須為增補而非取代該人可被處的任何其他刑 罰或懲罰或可對該人提起的法律程序。
" (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."
相對於破產管理署署長或受託人而言，任何其他人均無權拒絕交出破 產人的帳簿或屬於破產人的任何文件或文據，亦不得聲稱在該等帳簿、文 件或文據上有任何留置權。
" 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."
法院可在破產令日期後的任何時間，應破產管理署署長或受託人的申 請，指示將破產人或破產管理署署長或受託人的簿冊、文據及文件出售、 銷毀或以其他方式處置。
" 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."