RE ECOGREEN FINE CHEMICALS GROUP LTD (in creditors’ voluntary liquidation)

HCMP 2075/2025

[2025] HKCFI 6222

IN THE HIGH COURT OF THE

HONG KONG SPECIAL ADMINISTRATIVE REGION

COURT OF FIRST INSTANCE

MISCELLANEOUS PROCEEDINGS NO 2075 OF 2025

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R E A S O N S  F O R  J U D G M E N T

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1.  This is an ex parte originating summons filed on 4 November 2025 by the joint and several liquidators[1] of Ecogreen Fine Chemicals Group Limited (中怡精細化工集團有限公司) (in creditors’ voluntary liquidation) (“Liquidators” and “Ecogreen” respectively) for an order that a letter of request in the form annexed thereto be issued to the Bankruptcy Court of the Fujian Xiamen Intermediate People’s Court (福建廈門市中級人民法庭清算與破產審判庭) (“Xiamen Bankruptcy Court”) seeking recognition and assistance of Ecogreen’s liquidation and the Liquidators.

2.  The Liquidators say that they require recognition and assistance of the Xiamen Bankruptcy Court to facilitate performance of their functions in (i) taking possession and control of Ecogreen’s assets in the Mainland, a substantial portion of which comprise of its 100% equity interests in direct and indirect subsidiaries established in the Mainland, in particular 6 key subsidiaries established in Xiamen; (ii) gaining access to information and taking possession and control of books and records of Ecogreen and its assets which they are informed are located in Xiamen; (iii) investigating the affairs of Ecogreen, including but not limited to discrepancies of approximately RMB 1.58 billion in the bank balances recorded in the consolidated accounts for the year ended 31 December 2021 referable to Ecogreen’s subsidiaries; and (iv) commencing or participating in legal proceedings before the courts in the Mainland, including but not limited to participating in the reorganisation proceedings for Xiamen Doingcom Chemical (defined in paragraph 8(1) below) currently pending before the Fujian Xiamen Intermediate People’s Court (“Xiamen Reorganisation Proceedings”).

Background

3.  Ecogreen was incorporated on 15 November 2002 under the former Companies Ordinance (Cap. 32).  Ecogreen formed part of a corporate group ultimately owned by EcoGreen International Group Limited (in liquidation) (“Listco”), which was listed on The Stock Exchange of Hong Kong Limited (Stock Code: 02341) (“Group”).

4.  The Group’s principal operating subsidiaries are in Mainland China. Its principal areas of business are and were (i) scents and taste, (ii) natural products, and (iii) specialties, functional materials and others. Within the Group, Ecogreen (through its subsidiaries) engaged in the production, research, development and sales of fine chemical products, including fragrance raw materials and special chemicals.

5.  On 28 April 2023, a special resolution was passed by the sole shareholder to put Ecogreen into voluntary liquidation on the basis that Ecogreen could not, by reason of its liabilities, continue its business, and to appoint the Liquidators. At the time of its liquidation, Ecogreen had 2 directors, Mr Yang Yirong (“Mr Yang”) and Mr Lin Zhigang (“Mr Lin”). The appointment of the Liquidators was confirmed at the creditors’ meeting on 12 May 2023, and a committee of inspection was also appointed thereat.

6.  Thereafter, Listco was wound up on 3 June 2024, and its listing status was cancelled on 15 July 2024. The Liquidators were appointed as the joint and several liquidators of Listco on 26 February 2025.

7.  As at the date of liquidation, Ecogreen had labilities of approximately RMB 1.73 billion.

8.  As to Ecogreen’s assets, apart from negligible bank balances located in Hong Kong[2], they are all situated in the Mainland, with the majority located in Xiamen:

	Assets	Book Value (RMB)
(1)	Investments in subsidiaries	114,443,195
	廈門中技實業發展有限公司(Xiamen Sinotek Enterprise Development Co., Ltd., “Xiamen Sinotek”)[3]
	廈門中玖進出口有限公司(Xiamen Sinoloon Import & Export Co., Ltd., “Xiamen Sinoloon”)3
	廈門中坤化學有限公司(Xiamen Doingcom Chemical Co., Ltd., “Xiamen Doingcom Chemical”)[4]
	廈門中坤生物科技有限公司(Xiamen Doingcom Biotechnology Co., Ltd., “Xiamen Doingcom Biotechnology”)[5]
(2)	Amounts due from Group companies	144,240,802
	of which: Xiamen Doingcom Chemical	113,157,989
	Xiamen Doingcom Biotechnology	25,849,423
	Listco	5,233,391

9.  The total book value of Ecogreen’s assets amounted to RMB 258,868,951 as at 28 April 2023. Its equity interests in the 4 subsidiaries in paragraph 8(1) above thus constituted approximately 44% of all its assets.

10.  In addition, the Liquidators have identified that Xiamen Doingcom Chemical and Xiamen Doingcom Biotechnology held a number of subsidiaries, including (i) 廈門中坤貿易有限公司(Xiamen Doingcom Enterprise Limited, “Xiamen Doingcom Enterprise”) and (ii) 廈門中坤食品有限公司(Xiamen Doingcom Food Co., Ltd., “Xiamen Doingcom Food”), both established in Xiamen, although the Liquidators do not have sufficient information to estimate their book value.

11.  The 4 subsidiaries identified in paragraph 8(1) above together with the 2 indirect subsidiaries identified in paragraph 10 above are collectively referred to “Key Subsidiaries”.

12.  The Liquidators have since their appointment been investigating Ecogreen’s affairs. 

13.  To date, the Liquidators have not been able to obtain a complete set of books and records of Ecogreen and the Key Subsidiaries.

(1)  After their appointment, the Liquidators sent letters to the only directors of Ecogreen, Mr Yang and Mr Lin, requesting them to deliver up Ecogreen’s books and records on various occasions, but no response was ever received.

(2)  The Liquidators also sought assistance from Mr Chan Chi Fai David (“Mr Chan”), who was initially intended to be appointed as Chief Financial Officer of Listco’s subsidiaries in the Mainland to lead the Group’s restructuring (which ultimately did not proceed), and (i) were informed by Mr Chan’s that all of Ecogreen’s and the Key Subsidiaries’ books and records were located in Xiamen; and (ii) were provided with Ecogreen’s general ledgers from 2016 to 2022 by Mr Chan in August 2023.

(3)  Thereafter, when the Liquidators reached out to Mr Chan again in March 2025 to seek further books and records, including the soft copy of Ecogreen’s financial records, although Mr Chan responded “OK” on WeChat, no further books and records have been provided to date.

(4)  Thus, save for Ecogreen’s general ledgers between 2016 and 2022, the Liquidators have not been able to obtain the audited financial statements, the statutory registers, or the source documents such as vouchers, deposit slips etc of Ecogreen. Nor have the Liquidators been provided with any books and records of the Key Subsidiaries.

14.  At the same time, the Liquidators have been investigating irregularities in the bank balances recorded in the consolidated accounts of the Group for the year ended 31 December 2021:

(1)  In the Group’s consolidated accounts for the year ended 31 December 2021, bank balances of approximately RMB 1.58 billion were recorded, based on bank confirmations received by Listco’s auditors, PricewaterhouseCoopers (“PwC”).

(2)  However, when PwC’s subsequent inquiries with the banks in question revealed that those banks never received or responded to the aforesaid confirmation requests, and those banks provided their records of the bank balances, the aggregate bank balances from the banks only came to approximately RMB 160,000.

(3)  Thus, there were aggregate discrepancies of approximately RMB 1.58 billion  (“Discrepancies”) in bank balances. The Liquidators have identified that the Discrepancies concerned bank balances in the accounts of the Key Subsidiaries (“6 Bank Accounts”). 

(4)  When Deloitte Advisory (Hong Kong) Limited (“Independent Adviser”), which was engaged as independent adviser to investigate the Discrepancies in January 2023 (prior to Listco’s liquidation), requested the 2021 accounting books that had been provided to PwC for auditing, it was informed by Listco that the data had been lost due to a ransomware attack, and as a result the accounting books had to be reconstructed by manual reconciliation. Yet, there were no reconciliation records for the 6 Bank Accounts.

(5)  Further, although the re-constructed accounting books were consistent with the newly-obtained bank statements, this was only after applying accounting adjustments involving a debit of RMB 1.398 billion to retained earnings brought forward and crediting the same to the bank balances and deposits of the 6 Bank Accounts. However there were no records of approval or supporting documents for these adjustments.

(6)  The Liquidators are unable to properly investigate the Discrepancies without the complete books and records of the Key Subsidiaries, particularly as the Independent Adviser’s investigation indicated that all the officers of the financial and accounting department who were believed to have knowledge or involvement in the accounts preparation and the bank confirmation preparation had resigned after the said incident.

15.  Further, as can be seen from paragraph 8 above, a significant portion of Ecogreen’s assets comprise of (i) its interests in Xiamen Doingcom Chemical and (ii) the account receivable owed by Xiamen Doingcom Chemical. Since 24 October 2024 Xiamen Doingcom Chemical has been placed into reorganisation in the Xiamen Reorganisation Proceedings, and since 17 July 2025 various related companies including (inter alia) Xiamen Doingcom Enterprise and Xiamen Doingcom Food have also been joined in the Xiamen Reorganisation Proceedings. Joint provisional administrators (one of whom is Deloitte Touche Tohmatsu Certified Public Accountants LLP, Beijing Branch) have been appointed in the Xiamen Reorganisation Proceedings.

16.  Against the above background, the Liquidators say that they require recognition and assistance from the Xiamen Bankruptcy Court so as to perform their functions in the 4 areas identified in paragraph 2 above. 

Applicable Principles

17.  The court has power under common law to issue a letter of request to facilitate the liquidator in seeking recognition and assistance from another court in order to perform his duties in the jurisdiction of that court. 

18.  In so far as mutual recognition and assistance of insolvency proceedings between the courts of the Mainland and of Hong Kong is concerned, a consensus was reached on 14 May 2021 between the Supreme People’s Court (“SPC”) and the Government of Hong Kong which has been described as the “Cooperation Mechanism”, as recorded in the “Record of Meeting of the Supreme People’s Court and the Government of th eHong Kong Special Administrative Regionon Mutual Recognition of and Assistance to Bankruptcy (Insolvency) Proceedings between the Courts of the Mainland and of the Hong Kong Special Administrative Region” signed by the Secretary for Justice and the SPC on 14 May 2021 (“Record of Meeting”). 

19.  The principles on recognition and assistance of insolvency proceedings pursuant to the Cooperation Mechanism and as set out in the Record of Meeting are summarised in Re Trinity International Brands Limited [2023] HKCFI 1581, §§12-15, 18-20,  Re PPLive Sports International Ltd (in liq) [2024] HKCFI 1850, §14 and Re Hong Kong Lee Yuan International Group Ltd [2024] HKCFI 1971, §17. In short, an applicant needs to show:

(1)  The application is made by a liquidator in insolvency proceedings in Hong Kong. This includes compulsory winding up, voluntary winding up and scheme of arrangement promoted by a liquidator or provisional liquidator and sanctioned by the Hong Kong court.

(2)  The recognition and assistance is sought from a court at a pilot area in the Mainland, which include the People’s Courts in Xiamen Municipality in Fujian Province. 

(3)  The order sought is for recognition of the Hong Kong liquidator’s office, and grant of assistance for discharge of his duties as liquidator.

(4)  Hong Kong has been the centre of main interests (“COMI”) of the company in liquidation continuously for at least 6 months. For this purpose, COMI “generally means the place of incorporation of the debtor. At the same time, the people’s court shall take into account other factors including the place of principal office, the principal place of business, the place of principal assets etc. of the debtor.” (§4 of “The Supreme People’s Court’s Opinion on Taking Forward a Pilot Measure in relation to the Recognition of and Assistance to Insolvency Proceedings in the Hong Kong Special Administrative Region”).

(5)  The company’s principal assets in the Mainland are in a pilot area, or it has a place of business or a representative office in a pilot area.

(6)  The recognition and assistance sought is necessary to enable the liquidators to carry out their functions as liquidators of the company in the Mainland.

Analysis

20.  In the present case, each of the above requirements is satisfied.

21.  First, the application is made by the Liquidators, and Ecogreen has been in compulsory voluntary liquidation since 28 April 2023.

22.  Second, the recognition and assistance are sought from the Xiamen Bankruptcy Court, a court at a pilot area.

23.  Third, the order sought is for recognition of the Liquidators’ office, and grant of assistance for discharge of their duties as liquidators of Ecogreen.

24.  Fourth, Hong Kong has been the COMI of Ecogreen for more than 6 months, as Ecogreen was incorporated in Hong Kong, and its liquidation has been conducted in Hong Kong since April 2023.

25.  Fifth, Ecogreen’s principal assets are located in Xiamen, including account receivables of RMB 139,007,412 due from two affiliated companies established in Xiamen (Xiamen Doingcom Chemical and Xiamen Doingcom Biotechnology), and equity interests in the Key Subsidiaries, all of which are established in Xiamen.

26.  Sixth, it is necessary for the Liquidators to seek recognition and assistance to carry out their functions as liquidators of Ecogreen in the Mainland, having regard to the following matters:

(1)  The Liquidators need to secure control of the Key Subsidiaries, which are of substantial value.

(2)  The books and records of Ecogreen are located in Xiamen (according to Mr Chan). The Liquidators need to gain access to these books and records to ascertain Ecogreen’s assets, liabilities and financial position. The directors of Ecogreen and Mr Chan have ignored the Liquidators’ requests for provision of books and records and information for Ecogreen as well as its key assets, namely the Key Subsidiaries.

(3)  Some of the Key Subsidiaries and the largest debtor of Ecogreen are currently in the Xiamen Reorganisation Proceedings. The Liquidators require recognition and assistance from the Xiamen Bankruptcy Court to be authorised to participate in the Xiamen Reorganisation Proceedings to safeguard Ecogreen’s interests and to receive any distributions as may be made therein on behalf of Ecogreen.

(4)  There is a clear need to investigate into the Discrepancies. The absence of reconciliation records raises serious concerns as to whether there have been misstatements, irregularities, or misappropriation of funds, as well as concerns as to Ecogreen’s financial reporting and internal controls, given the accounts of the Key Subsidiaries form part of Ecogreen’s consolidated accounts. To that end, the Liquidators would plainly require the books and records of Ecogreen and the Key Subsidiaries, as well as the power to commence or participate in any action or other legal proceedings in the name of and on behalf of Ecogreen.

27.  At the request of this Court, the Liquidators have modified the terms of the letter of request so that it properly reflects that the Key Subsidiaries are assets of Ecogreen and any exercise of power would be through Ecogreen exercising its powers as shareholder of the Key Subsidiaries.

28.  The powers of assistance sought by the Liquidators, as stated  in the letter of request, are the powers conferred on and exercisable by the liquidators under the Companies (Winding up and Miscellaneous Provisions) Ordinance (Cap. 32) (“CWUMPO”).  A table summarising the powers stated in the letter of request and the relevant provisions under the CWUMPO is included in Appendix B. The powers are materially identical to those set out in Appendix B to the judgment in Re Trinity save for the addition of the powers in §§6.5 and 6.6, which are based on items 3 and 7 in Part 3 of Schedule 25 of the CWUMPO.

Order

29.  For the reasons set out above, it is appropriate for the Court to make the following order:

(1)  A letter of request in the form of Appendix A be issued to the Bankruptcy Court of the Fujian Xiamen Intermediate People’s Court seeking recognition and assistance in aid of Ecogreen’s liquidation and its Liquidators.

(2)  The Liquidators’ costs, subject to taxation (unless otherwise agreed to by the committee of inspection), be paid out of the assets of Ecogreen.

(3)  There be liberty to apply.

Appendix A

 

香港特别行政区

高等法院

原讼法庭

杂项案件编号：2025年 2075 号

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根据认可和协助香港特别行政区破产程序试点方案发出的司法协助请求函

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致：福建省厦门市中级人民法院清算与破产审判庭（“厦门市破产法庭”）

鉴于:

1. 本法庭是对香港特别行政区（“香港”）的公司法和破产法行使管辖权的法庭。

2. 中怡精细化工集团有限公司（“该公司”）是一家于 2002年11月15 日根据香港法律注册成立的公司。

3. 于清盘前，该公司在香港主要从事香原料、特殊化学品等精细化工产品的生产、研发和销售。

4.于2023 年4 月28 日，该公司唯一股东通过书面特别决议，自愿将公司清盘，并委任位于香港金钟道88号太古广场一座35楼德勤.关黄陈方会计师行的何国樑先生、朱静汶女士以及位于中国深圳市罗湖区深南东路5001号华润大厦13楼德勤企业顾问（深圳）有限公司孙向禹女士为共同及个別清盘人（“清盘人”）。因此，公司自 2023 年 4 月 28 日起已在香港进行债权人自愿清盘（“清盘程序”）。

5. 于2023年5月12日，该公司举行债权人会议，且债权人已在会议中决议委任清盘人。

6. 根据香港法律（包括第 32 章《公司（清盘及杂项条文）条例》第 199（2）和（3）条、243A(2) 条、251(1)(b) 条、286B条及附表25，清盘人已获授权共同及个别地作出以下行动（其中包括）:

6.1 将该公司有权享有或看似有权享有的所有财产及据法权产，收归该清盘人保管或控制 （第243A(2)条）；

6.2 以该公司名义及代表该公司提起任何诉讼或其他法律程序，或以该公司名义及代表该公司在任何诉讼或其他法律程序中答辩（附表25第2部第1项）；

6.3 籍公开拍卖或私人合约，出售该公司的土地财产、非土地财产及据法权产，并有权将该等财产及权产全盘转让予任何人或任何公司，或将它们分拆出售 （附表25第3部第1项）；

6.4 以该公司名义和代表该公司作出所有作为及签立所有契据、收据及其他文件，并可为该目的而在有需要时，使用公司印章 （附表25第3部第2项）；

6.5 在分担人破产、无力偿债或财产被暂时扣押的个案中，针对分担人的产业就任何余款提出证明、要求获顺序摊还债款和提出申索，并在该等个案中就该余款收取摊还债款，作为有关破产人或无力偿债人所欠的各别债项，而该债款是相对于其他各别债权人按比例收取的 （附表25第3部第3项）；

6.6 委任代理人，以从事清盘人不能亲自从事的任何业务 （附表25第3部第7项）；

6.7 调查该公司失败的因由及其在交易及事务中就此作出的处理（第286B条）；及

6.8 作出为结束该公司事务及派发该公司资产而需要作出的所有其他事情（附表25第3部第9项）。

7. 清盘人认为，鉴于以下事实，若要根据香港法律有效及适当地行使清盘人的权利，需要厦门市破产法庭认可清盘人的的委任：

7.1 该公司属于一个由中怡国际集团有限公司（清盘中）（“上市公司”，与其所有子公司合称“集团”）最终控股的企业集团。

7.2 该公司的主要资产位于中华人民共和国内地(“中国内地”)，包括：

(a)  该公司在中国内地直接持有部分或全部权益的子公司，当中包括：

(i)      厦门中技实业发展有限公司, 一家位于厦门的公司，其统一社会信用代码为91350200260071876E，登记地址为中国（福建）自由贸易试验区厦门片区保税市场大厦9M，由该公司直接持有其100%股权；

(ii)    厦门中玖进出口有限公司，一家位于厦门的公司，其统一社会信用代码为91350200155058928R，登记地址为厦门现代物流园区（保税区）保税市场大厦9楼M座，由该公司直接持有其100%股权；

(iii)  厦门中坤生物科技有限公司，一家位于厦门的公司，其统一社会信用代码为91350200761705240E，登记地址为厦门海沧新阳工业区新昌路30号，由该公司直接持有其90%股权及间接持有其10%股权；

(iv)  厦门中坤化学有限公司 （“厦门中坤化学”），一家位于厦门的公司，其统一社会信用代码为91350200155056690Q，登记地址为厦门市海沧新阳工业区新昌路30号，由该公司直接持有其25%股权及间接持有其75%股权；

(上述7.2 (a)(i) 至 (iv) 的公司合称“直属厦门子公司”)

(v)    中怡（漳州）香精香料有限责任公司，一家位于漳州的公司，其统一社会信用代码为91350600MAC8C6W445，登记地址为福建省漳浦县古雷镇疏港大道南518号，由该公司直接持有其25%股权及间接持有其75%股权；

(b) 截至 2023 年 4 月 28 日, 应收下列两家在厦门设立的关联公司所欠款项，合共约人民币1.39亿元，如下表所示：

公司名称	人民币
厦门中坤化学有限公司	113,157,989
厦门中坤生物科技有限公司	25,849,423
合共：	139,007,412 007,412

7.3 直属厦门子公司与以下两家于厦门成立的公司（合称“主要子公司”）涉及集团2021财政年度审计中的异常事项。银行确认函显示，截至2021年12月31日，主要子公司的银行账户结余与集团账簿及记录中的结余存在重大差异。该差异总额约为人民币1,579,840,000元：

(a)  厦门中坤食品有限公司，一家在厦门设立的公司，统一社会信用代码为913502005812802735，注册地址为厦门市海沧区新园路120号8层801室，由该公司间接持有其100%股权；

(b) 厦门中坤贸易有限公司，一家在厦门设立的公司，统一社会信用代码为91350205761710357N，注册地址为厦门市海沧区新阳工业区新昌路30号，由该公司间接持有其100%股权。

7.4 厦门市破产法院对主要子公司拥有司法管辖权。

7.5 清盘人获悉该公司及主要子公司的公司账簿及记录位于厦门。

7.6 2024年10月24日，福建省厦门市中级人民法院根据厦门中坤化学的申请，作出（2024）闽02破申371号《民事裁定书》，裁定受理厦门中坤化学重整一案。2024年11月5日，该法院作出 (2024) 闽02破363号决定书，指定北京观韬（厦门）律师事务所，福建天衡联合律师事务所，德勤华永会计师事务所（特殊普通合伙）北京分所共同担任厦门中坤化学破产管理人。2025年7月17日，该法院根据厦门中坤化学管理人的申请，裁定对厦门中坤化学有限公司、厦门中坤食品有限公司、厦门中坤贸易有限公司、厦门中坤生物科技有限公司、漳州汇友实业有限公司、漳州中坤食品有限公司、漳州中天生物科技有限责任公司、中怡化工(漳州)有限公司等八家公司进行实质合并破产重整（“中坤化学破产重整”）。

8. 因此，清盘人认为，根据香港法律，向厦门市破产法庭寻求济助属适当行为，以便(特别及最重要的是）该法庭能认可清盘人及其权力，从而允许他们：

8.1 向第三方（包括银行，该公司的法定代表人、董事和高管，以及曾经担任此等职位的人员）索取并接收自该公司成立以来与其发起、组成、业务交易、账目、银行对账单、资产、债务或事务相关的所有文件和信息，包括但不限于的财务报表、审计报告、会计账簿、原始会计凭证;

8.2 找到、保护、取得及管有和控制该公司有权或看似有权在中国内地法院管辖权内拥有的一切资产和财产；

8.3 找到、保护、取得及管有和控制该公司在中国内地法院管辖区内的账簿、文件和记录，包括银行对账单、会计和法定记录；

8.4 调查该公司的事务，并在可能必要的范围内针对任何第三方或与该公司有关联的任何一方，向中国内地法院提起法律程序和作出一切申请，当中不论是以清盘人自身名义或以该公司名义；

8.5 以该公司名义和代表该公司提起或參與任何诉讼或其他法律程序，包括有关中坤化学破产重整的一切程序；

8.6 行使其作为厦门中技实业发展有限公司和厦门中玖进出口有限公司的唯一股东的一切权利，包括但不限于:

(a)  通过股东决议对厦门中技实业发展有限公司和厦门中玖进出口有限公司进行更改、罢免及任命其法定代表人、董事或高管或进行自愿清盘；

(b)  向第三方（包括银行，厦门中技实业发展有限公司和厦门中玖进出口有限公司的法定代表人、董事和高管，以及曾经担任此等职位的人员）索取并接收自厦门中技实业发展有限公司及/或厦门中玖进出口有限公司成立以来与其发起、组成、业务交易、账目、银行对账单、资产、债务或事务相关的所有文件和信息，包括但不限于的财务报表、审计报告、会计账簿、原始会计凭证;

(c)  找到、保护、取得及管有和控制厦门中技实业发展有限公司和厦门中玖进出口有限公司有权或看似有权在中国内地法院管辖权内拥有的一切资产和财产；

(d)  找到、保护、取得及管有和控制厦门中技实业发展有限公司和厦门中玖进出口有限公司在中国内地法院管辖区内的账簿、文件和记录，包括银行对账单、会计和法定记录。

8.7 行使其作为厦门中坤生物科技有限公司和厦门中坤化学的股东的一切权利，包括但不限于(在该公司透过厦门中坤生物科技有限公司、厦门中坤化学及厦门中技实业发展有限公司间接持有厦门中坤食品有限公司和厦门中坤贸易有限公司100%股权的情况下)：

(a)  向第三方（包括银行，厦门中坤生物科技有限公司、厦门中坤化学、厦门中坤食品有限公司和厦门中坤贸易有限公司的法定代表人、董事和高管，以及曾经担任此等职位的人员）索取并接收自厦门中坤生物科技有限公司、厦门中坤化学、厦门中坤食品有限公司及/或厦门中坤贸易有限公司成立以来与其发起、组成、业务交易、账目、银行对账单、资产、债务或事务相关的所有文件和信息，包括但不限于的财务报表、审计报告、会计账簿、原始会计凭证;

(b)  找到、保护、取得及管有和控制厦门中坤生物科技有限公司、厦门中坤化学、厦门中坤食品有限公司和厦门中坤贸易有限公司有权或看似有权在中国内地法院管辖权内拥有的一切资产和财产；及

(c)  找到、保护、取得及管有和控制厦门中坤生物科技有限公司、厦门中坤化学、厦门中坤食品有限公司和厦门中坤贸易有限公司在中国内地法院管辖区内的账簿、文件和记录，包括银行对账单、会计和法定记录。

9. 本案所提供的证据已证明并令本法庭信纳，向厦门市破产法庭提出协助请求符合正义。为使清盘人能够履行其职责，谨请厦门市破产法庭协助本法庭，在其认为适当的范围内，授权清盘人根据适用的内地法律在内地行使香港法律赋予他们的所有权力、职责和酌情权。

10. 本法庭谨请厦门市破产法庭为清盘程序及清盘人提供协助，签发命令并指示：

10.1  该公司的清盘程序和清盘人的委任均获得厦门市破产法庭的认可；以及

10.2  清盘人拥有并可行使香港法律赋予他们的权力（如上文第6段及第8段所载），并可在内地法律允许的最大范围内行使。

11. 本法庭确认，已根据香港的程序和法律发出本请求函及作出相关申请。

12. 为免产生疑问，寻求该协助旨在获得与本法庭因公司资产专属于本法庭的管辖范围内所授予的济助大致相符的济助。

13. 本法庭进一步确认，香港法院将在类似情况下，并在行使其固有管辖权时，认可厦门市破产法庭的请求函，并就该请求函提供可能需要的协助 （受香港法律的适用限制约束）。

日期：2025年  月          日     

_________________________

邝卓宏

香港特别行政区

高等法院司法常务官

Appendix B