[EN] Soliciting loans from a supplier https://hkbedc.icac.hk/en/resources/case_studies/14 Intro: A senior merchandiser of a herbal tea manufacturing company was in desperate need of money. He tried to solicit loans from a supplier. But the supplier refused and reported the matter to the manufacturing company. https://hkbedc.icac.hk/cache/img/feb847c3a50b32f4ca15a0e87a855162.jpg [ZH-HANT] 向供應商索取貸款 https://hkbedc.icac.hk/zh-hant/resources/case_studies/14 Intro: 一名涼茶製造商的高級採購員陷入財困，於是試圖向一供應商借貸。該供應商拒絕，並將此事告知涼茶製造商。 https://hkbedc.icac.hk/cache/img/feb847c3a50b32f4ca15a0e87a855162.jpg [ZH-HANS] 向供应商索取贷款 https://hkbedc.icac.hk/zh-hant/resources/case_studies/14 Intro: 一名凉茶制造商的高级采购员陷入财困，于是试图向一供应商借贷。该供应商拒绝，并将此事告知凉茶制造商。 https://hkbedc.icac.hk/cache/img/feb847c3a50b32f4ca15a0e87a855162.jpg

[EN] Principal's permission should be definite and given in advance https://hkbedc.icac.hk/en/resources/case_studies/197 Intro: Ivan was a shareholder of a manufacturing company in charge of procurement. A supplier offered him commissions as a reward for placing orders. Ivan did not obtain proper permission from the company for accepting the commissions. https://hkbedc.icac.hk/cache/img/ab0763f5b6aa3f32b6063a271115f1a6.jpg [ZH-HANT] 主事人許可須清晰明確及事先給予 https://hkbedc.icac.hk/zh-hant/resources/case_studies/197 Intro: 鍾先生是一家製造公司的股東，同時負責公司的採購。供應商向他提供回佣作為發出訂單的報酬，鍾先生在事前沒有獲得公司許可便接受該利益。 https://hkbedc.icac.hk/cache/img/ab0763f5b6aa3f32b6063a271115f1a6.jpg [ZH-HANS] 主事人许可须清晰明确及事先给予 https://hkbedc.icac.hk/zh-hant/resources/case_studies/197 Intro: 钟先生是一家制造公司的股东，同时负责公司的采购。供应商向他提供回佣作为发出订单的报酬，钟先生在事前没有获得公司许可便接受该利益。 https://hkbedc.icac.hk/cache/img/ab0763f5b6aa3f32b6063a271115f1a6.jpg

[EN] Falsifying documents to mislead the principal constitutes an offence under the POBO https://hkbedc.icac.hk/en/resources/case_studies/195 Intro: Tim was the director of a Hong Kong company and was stationed in its Mainland factory. He instructed a transportation company operator to inflate the service fees statement and used the falsified documents to mislead the principal. https://hkbedc.icac.hk/cache/img/c25e5bcb98f22fc7813b539911ce6dec.jpg [ZH-HANT] 利用假文件誤導主事人會觸犯《防止賄賂條例》 https://hkbedc.icac.hk/zh-hant/resources/case_studies/195 Intro: 梁先生是一名香港公司派駐內地工廠的董事，他指使運輸公司東主在月結單上誇大運輸費用，然後利用假文件誤導主事人。 https://hkbedc.icac.hk/cache/img/c25e5bcb98f22fc7813b539911ce6dec.jpg [ZH-HANS] 利用假文件误导主事人会触犯《防止贿賂条例》 https://hkbedc.icac.hk/zh-hant/resources/case_studies/195 Intro: 梁先生是一名香港公司派驻内地工厂的董事，他指使运输公司东主在月结单上夸大运输费用，然后利用假文件误导主事人。 https://hkbedc.icac.hk/cache/img/c25e5bcb98f22fc7813b539911ce6dec.jpg

[EN] Unauthorized rebate from supplier https://hkbedc.icac.hk/en/resources/case_studies/2 Intro: Mr Chow, one of the four shareholders of a chemical engineering company in Hong Kong, was in charge of procurement for its mainland factory. A Hong Kong supplier tried to secure orders from Mr Chow by presenting him expensive gift and offering him rebate. https://hkbedc.icac.hk/cache/img/b65376735afc19ab5015535a21e7a5fa.jpg [ZH-HANT] 非法收取供應商回扣 https://hkbedc.icac.hk/zh-hant/resources/case_studies/2 Intro: 周先生與三位朋友一同創業，合資在香港開設化學工程公司，並在廣東省設置廠房，從事化學工業。他們四人為公司董事，各佔股份25%。 https://hkbedc.icac.hk/cache/img/b65376735afc19ab5015535a21e7a5fa.jpg [ZH-HANS] 非法收取供应商回扣 https://hkbedc.icac.hk/zh-hant/resources/case_studies/2 Intro: 周先生与三位朋友一同创业，合资在香港开设化学工程公司，并在广东省设置厂房，从事化学工业。他们四人为公司董事，各占股份25%。 https://hkbedc.icac.hk/cache/img/b65376735afc19ab5015535a21e7a5fa.jpg

[EN] Lacking a clear company policy https://hkbedc.icac.hk/en/resources/case_studies/26 Intro: Mr. Chung had established a toy manufacturing enterprise in the Mainland in partnership with his friends. He solicited rebate from a Mainland supplier as a reward for placing purchase orders… https://hkbedc.icac.hk/cache/img/bf67926e923fa486180645b055b310ef.jpg [ZH-HANT] 防貪政策模糊 股東無所適從 https://hkbedc.icac.hk/zh-hant/resources/case_studies/26 Intro: 鍾先生與他的朋友在內地成立了一間玩具生產企業，而他負責監督製造過程。他向某內地供應商要求回佣，作為判授訂單的報酬。 https://hkbedc.icac.hk/cache/img/bf67926e923fa486180645b055b310ef.jpg [ZH-HANS] 防贪政策模糊 股东无所适从 https://hkbedc.icac.hk/zh-hant/resources/case_studies/26 Intro: 钟先生与他的朋友在内地成立了一间玩具生产企业，而他负责监督制造过程。他向某内地供应商要求回佣，作为判授订单的报酬。 https://hkbedc.icac.hk/cache/img/bf67926e923fa486180645b055b310ef.jpg

[EN] Awarding subcontracting orders for monetary rewards https://hkbedc.icac.hk/en/resources/case_studies/28 Intro: Production manager Mr. Wong was deployed to oversee the whole mechanical production process in the mainland and award production order to suitable factories. Two manufacturers offered him kickback for placing more production orders. https://hkbedc.icac.hk/cache/img/847909f0f05fe0d5e9e7b4d4d04471fb.jpg [ZH-HANT] 外判工序 難抵金錢誘惑 https://hkbedc.icac.hk/zh-hant/resources/case_studies/28 Intro: 生產部經理王先生負責監督內地廠房的整個生產過程，並需將部份工序外判予合適的製造商。 兩家製造商向王先生提供回佣，誘使他發出更多生產訂單。 https://hkbedc.icac.hk/cache/img/847909f0f05fe0d5e9e7b4d4d04471fb.jpg [ZH-HANS] 外判工序 难抵金钱诱惑 https://hkbedc.icac.hk/zh-hant/resources/case_studies/28 Intro: 生产部经理王先生负责监督内地厂房的整个生产过程，并需将部份工序外判予合适的制造商。 两家制造商向王先生提供回佣，诱使他发出更多生产订单。 https://hkbedc.icac.hk/cache/img/847909f0f05fe0d5e9e7b4d4d04471fb.jpg

[EN] Offering contract for private gain https://hkbedc.icac.hk/en/resources/case_studies/207 Intro: Alexander, the Manager of Planning in a real estate development firm, was tempted to offer the firm’s environmental research contract to his friend in return for a “favour”. https://hkbedc.icac.hk/cache/img/4ba167a6f667160de587d56bcf4d2204.jpg [ZH-HANT] 批出合約中飽私囊 https://hkbedc.icac.hk/zh-hant/resources/case_studies/207 Intro: 家強是一家地產發展公司的規劃部經理，他正考慮將公司的環境研究合約判給他的朋友，以換取對方的「幫忙」。 https://hkbedc.icac.hk/cache/img/4ba167a6f667160de587d56bcf4d2204.jpg [ZH-HANS] 批出合约中饱私囊 https://hkbedc.icac.hk/zh-hant/resources/case_studies/207 Intro: 家强是一家地产发展公司的规划部经理，他正考虑将公司的环境研究合约判给他的朋友，以换取对方的「帮忙」。 https://hkbedc.icac.hk/cache/img/4ba167a6f667160de587d56bcf4d2204.jpg

[EN] Heading for disaster https://hkbedc.icac.hk/en/resources/case_studies/54 Intro: William, a restaurant owner, offered a handsome referral commission to his friend, a general manager of a travel agency, for getting into the travel agency’s approved list. https://hkbedc.icac.hk/cache/img/8d479156dd9ef271de4bfa98980d7942.jpg [ZH-HANT] 額外佣金 https://hkbedc.icac.hk/zh-hant/resources/case_studies/54 Intro: 偉林是馬來西亞一間酒樓的東主，他遇到在香港當旅行社總經理的朋友百強，偉林為了將酒樓列入百強公司的認可光顧名單，私下給予百強三萬元額外佣金。 https://hkbedc.icac.hk/cache/img/8d479156dd9ef271de4bfa98980d7942.jpg [ZH-HANS] 额外佣金 https://hkbedc.icac.hk/zh-hant/resources/case_studies/54 Intro: 伟林是马来西亚一间酒楼的东主，他遇到在香港当旅行社总经理的朋友百强，伟林为了将酒楼列入百强公司的认可光顾名单，私下给予百强三万元额外佣金。 https://hkbedc.icac.hk/cache/img/8d479156dd9ef271de4bfa98980d7942.jpg

[EN] Customary trade practice not a defence https://hkbedc.icac.hk/en/resources/case_studies/191 Intro: Bill, a regional manager of a medical equipment company, treated the supplier’s representatives with lavish entertainment and a Macao trip. To show his hospitality, he also offered them casino chips and red packets. https://hkbedc.icac.hk/cache/img/1d65120bac0dc915f53800015ba42d7b.jpg [ZH-HANT] 「行規」不能作為免責辯護 https://hkbedc.icac.hk/zh-hant/resources/case_studies/191 Intro: 阿標是醫療儀器公司的地區經理，以豪華的款待和澳門旅遊招待供應商代表。為展示待客之道，他更送贈賭場籌碼和紅包。 https://hkbedc.icac.hk/cache/img/1d65120bac0dc915f53800015ba42d7b.jpg [ZH-HANS] 「行规」不能作为免责辩护 https://hkbedc.icac.hk/zh-hant/resources/case_studies/191 Intro: 阿标是医療仪器公司的地区经理，以豪华的款待和澳门旅游招待供应商代表。为展示待客之道，他更送赠赌场筹码和红包。 https://hkbedc.icac.hk/cache/img/1d65120bac0dc915f53800015ba42d7b.jpg

[EN] Common trade practice is not a defence https://hkbedc.icac.hk/en/resources/case_studies/155 Intro: Andrew was the chief accountant of a large trading company. He discovered a number of fraudulent and corrupt activities involving senior sales representatives and their mainland clients and such activities were condoned by the senior management. https://hkbedc.icac.hk/cache/img/5ecec4cf9238131ee2650bfac36cedad.jpg [ZH-HANT] 行業慣例不能作辯護理由 https://hkbedc.icac.hk/zh-hant/resources/case_studies/155 Intro: 安先生是一家大型貿易公司的總會計師。他發現部分高級營業代表及其內地客戶涉及多宗訛騙及貪污活動，而這些活動得到了高層的縱容。 https://hkbedc.icac.hk/cache/img/5ecec4cf9238131ee2650bfac36cedad.jpg [ZH-HANS] 行业惯例不能作辩护理由 https://hkbedc.icac.hk/zh-hant/resources/case_studies/155 Intro: 安先生是一家大型贸易公司的总会计师。他发现部分高级营业代表及其内地客户涉及多宗讹骗及贪污活动，而这些活动得到了高层的纵容。 https://hkbedc.icac.hk/cache/img/5ecec4cf9238131ee2650bfac36cedad.jpg