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\author{elementalhalo}
\pdfinfo{
  /Title (acp-singapore-winding-up.pdf)
  /Creator (Cheatography)
  /Author (elementalhalo)
  /Subject (ACP Singapore - Winding Up Cheat Sheet)
}

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        \hspace*{-6pt}\includegraphics[width=5.8cm]{/web/www.cheatography.com/public/images/cheatography_logo.pdf}}
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    \vspace{-2pt}\large{\bf{\textcolor{DarkBackground}{\textrm{ACP Singapore - Winding Up Cheat Sheet}}}} \\
    \normalsize{by \textcolor{DarkBackground}{elementalhalo} via \textcolor{DarkBackground}{\uline{cheatography.com/26073/cs/7183/}}}
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  \mymulticolumn{2}{p{5.377cm}}{\bf\textcolor{white}{Cheatographer}}  \\
  \vspace{-2pt}elementalhalo \\
  \uline{cheatography.com/elementalhalo} \\
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  \mymulticolumn{1}{p{5.377cm}}{\bf\textcolor{white}{Cheat Sheet}}  \\
   \vspace{-2pt}Published 13th February, 2016.\\
   Updated 11th May, 2016.\\
   Page {\thepage} of \pageref{LastPage}.
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  Measure your website readability!\\
  www.readability-score.com
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\begin{tabularx}{3.833cm}{x{1.75083 cm} x{1.68217 cm} }
\SetRowColor{DarkBackground}
\mymulticolumn{2}{x{3.833cm}}{\bf\textcolor{white}{Types of winding up}}  \tn
% Row 0
\SetRowColor{LightBackground}
Voluntary: Voluntary Winding up & By the Court: Compulsory Winding up \tn 
% Row Count 2 (+ 2)
% Row 1
\SetRowColor{white}
By agreement of members or creditors & Ordered by court \tn 
% Row Count 4 (+ 2)
\hhline{>{\arrayrulecolor{DarkBackground}}--}
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\begin{tabularx}{3.833cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{3.833cm}}{\bf\textcolor{white}{Voluntary Winding up}}  \tn
\SetRowColor{white}
\mymulticolumn{1}{x{3.833cm}}{Section 290 Companies Act \newline % Row Count 1 (+ 1)
A company may be wound up voluntarily —  \newline % Row Count 2 (+ 1)
when the period fixed for the duration of the company by the M\&A /constitution expires and a resolution requiring the company to be wound up voluntarily is  passed  \newline % Row Count 6 (+ 4)
if the company so resolves by special resolution.  \newline % Row Count 8 (+ 2)
A company shall — \newline % Row Count 9 (+ 1)
(a) within 7 days after the passing of a resolution for voluntary winding up, lodge a copy of the resolution with the Registrar; and \newline % Row Count 12 (+ 3)
(b) within 10 days after the passing of the resolution, give notice of the resolution in one or more newspapers circulating in Singapore. \newline % Row Count 15 (+ 3)
Section 293 Companies Act - Procedure \newline % Row Count 16 (+ 1)
The majority of the directors shall, before sending out notices of meeting at which the resolution for WUP is proposed, \newline % Row Count 19 (+ 3)
Make inquiry into the affairs of the company \newline % Row Count 20 (+ 1)
Call a Board Meeting \newline % Row Count 21 (+ 1)
Form the opinion that the company will be able to pay its debts in full within a period not exceeding 12 months after the commencement of the winding up. \newline % Row Count 25 (+ 4)
Make a declaration of solvency \newline % Row Count 26 (+ 1)
General meeting called to pass special resolution for voluntary winding up% Row Count 28 (+ 2)
} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
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\par\addvspace{1.3em}

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\mymulticolumn{1}{x{3.833cm}}{\bf\textcolor{white}{Insolvency: Inability to pay debt}}  \tn
\SetRowColor{white}
\mymulticolumn{1}{x{3.833cm}}{Section 254(2) Companies Act \newline % Row Count 1 (+ 1)
A company shall be deemed to be unable to pay its debts if —  \newline % Row Count 3 (+ 2)
(a) creditor has served on the company a statutory demand for a sum exceeding \$10,000 and the company has, for 3 weeks thereafter, neglected to pay the sum or to secure or compound it to the reasonable satisfaction of the creditor \newline % Row Count 8 (+ 5)
(b) execution or other process issued on a judgment, decree or order of any court in favour of a creditor of the company is returned unsatisfied in whole or in part; or  \newline % Row Count 12 (+ 4)
(c) it is proved to the satisfaction of the Court that the company is unable to pay its debts; and in determining whether a company is unable to pay its debts the Court shall take into account the contingent and prospective liabilities of the company.% Row Count 18 (+ 6)
} \tn 
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\mymulticolumn{1}{x{3.833cm}}{\bf\textcolor{white}{Inability to pay debt: Statutory Demand}}  \tn
\SetRowColor{white}
\mymulticolumn{1}{x{3.833cm}}{Must be served at the company's registered address or it will be ineffective. \newline % Row Count 2 (+ 2)
Written demand must be under the hand of the creditor or authorised agent \newline % Row Count 4 (+ 2)
Identify the basis on which debt arose \newline % Row Count 5 (+ 1)
Debt must exceed \$10,000  \newline % Row Count 6 (+ 1)
Due and payable. \newline % Row Count 7 (+ 1)
Amount /existence of debt not disputed \newline % Row Count 8 (+ 1)
Usual letter of demand with special notice to warn the company has 3 weeks to pay the sum or to secure or compound the debt to the reasonable satisfaction of the creditor \newline % Row Count 12 (+ 4)
Failing which a WUP application may be commenced against the company \newline % Row Count 14 (+ 2)
Failure to meet Statutory Demand does not give rise to irrefutable presumption that company cannot pay debt if debt is genuinely disputed or company has cross claim% Row Count 18 (+ 4)
} \tn 
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\mymulticolumn{1}{x{3.833cm}}{\bf\textcolor{white}{Compulsory Winding up}}  \tn
% Row 0
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\mymulticolumn{1}{x{3.833cm}}{Who can present a winding up application against the company?} \tn 
\mymulticolumn{1}{x{3.833cm}}{\hspace*{6 px}\rule{2px}{6px}\hspace*{6 px}The company, A creditor of the company, Minister, Judicial Manager, Liquidator} \tn 
% Row Count 4 (+ 4)
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\begin{tabularx}{3.833cm}{X}
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\mymulticolumn{1}{x{3.833cm}}{\bf\textcolor{white}{Grounds for Compulsory Winding Up}}  \tn
% Row 0
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\mymulticolumn{1}{x{3.833cm}}{(a) the company has passed a special resolution to that effect} \tn 
% Row Count 2 (+ 2)
% Row 1
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\mymulticolumn{1}{x{3.833cm}}{(b) the company defaults in lodging the statutory report or in holding the statutory meeting} \tn 
% Row Count 4 (+ 2)
% Row 2
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\mymulticolumn{1}{x{3.833cm}}{(c) the company does not commence business within a year from its incorporation or suspends its business for a whole year} \tn 
% Row Count 7 (+ 3)
% Row 3
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\mymulticolumn{1}{x{3.833cm}}{(d) the company has no member} \tn 
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% Row 4
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\mymulticolumn{1}{x{3.833cm}}{(e) the company is unable to pay its debts} \tn 
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% Row 5
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\mymulticolumn{1}{x{3.833cm}}{(f) the directors have acted in affairs of company in their own interest rather than in interest of members as a whole or the directors have acted in a manner which appears to be unfair or unjust to other members} \tn 
% Row Count 14 (+ 5)
% Row 6
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{3.833cm}}{(g) Inspector appointed has reported that he is of opinion that the company cannot pay its debts and should be wound up or that it is in the interest of public or shareholders or of creditors that the company should be wound up} \tn 
% Row Count 19 (+ 5)
% Row 7
\SetRowColor{white}
\mymulticolumn{1}{x{3.833cm}}{(h) when the period, if any, fixed for the duration of the company by the  M\&A / constitution expires or the event, if any, happens on the occurrence of which the memorandum or articles provide that the company is to be dissolved} \tn 
% Row Count 24 (+ 5)
% Row 8
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{3.833cm}}{(i) the Court is of opinion that it is just and equitable that the company be wound up} \tn 
% Row Count 26 (+ 2)
% Row 9
\SetRowColor{white}
\mymulticolumn{1}{x{3.833cm}}{(j) the company has held a licence under any written law relating to banking, and that licence has been revoked or has expired and has not been renewed} \tn 
% Row Count 30 (+ 4)
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\vfill
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\begin{tabularx}{3.833cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{3.833cm}}{\bf\textcolor{white}{Grounds for Compulsory Winding Up (cont)}}  \tn
% Row 10
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\mymulticolumn{1}{x{3.833cm}}{(k) the company is carrying on or has carried on banking business in Singapore in contravention of the provisions of any written law relating to banking} \tn 
% Row Count 4 (+ 4)
% Row 11
\SetRowColor{white}
\mymulticolumn{1}{x{3.833cm}}{(l) the company has carried on multi-level marketing or pyramid selling in contravention of any written law that prohibits multi-level marketing or pyramid selling} \tn 
% Row Count 8 (+ 4)
% Row 12
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{3.833cm}}{(m) the company is being used for an unlawful purpose or for purposes prejudicial to public peace, welfare or good order in Singapore or against national security or interest} \tn 
% Row Count 12 (+ 4)
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{3.833cm}}{(e) is the most commmon one}  \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
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\begin{tabularx}{3.833cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{3.833cm}}{\bf\textcolor{white}{Creditor's winding up application procedure}}  \tn
\SetRowColor{white}
\mymulticolumn{1}{x{3.833cm}}{1. Conduct a winding up search on the company  \newline % Row Count 1 (+ 1)
2. Prepare Winding Up Application (Originating Summons)  \newline % Row Count 3 (+ 2)
3. Prepare Affidavit verifying Winding Up Application –filed within 4 days after Application is presented. \newline % Row Count 6 (+ 3)
4. Deposit \$5,200 with the Official Receiver to cover the fees and expenses of liquidator/Official Receiver  \newline % Row Count 9 (+ 3)
5. Serve winding up application and supporting affidavit on Company, Official Receiver and Liquidator \newline % Row Count 12 (+ 3)
6. Prepare Affidavit of Service of Application \newline % Row Count 13 (+ 1)
7. Advertise Winding Up Application  – in the Gazette, one English local daily newspaper and one Chinese local daily newspaper or such other newspaper as the Court may direct – at least 7 clear days before hearing \newline % Row Count 18 (+ 5)
8. File Memorandum of Advertisement \newline % Row Count 19 (+ 1)
9. File Consent to Act (if proposed liquidator is not Official Receiver) \newline % Row Count 21 (+ 2)
10. Prepare Memorandum that provisions of Winding Up Rules have been complied with for attendance before Registrar: \newline % Row Count 24 (+ 3)
	(a) publication in Gazette and advertisement of winding-up application \newline % Row Count 26 (+ 2)
	(b) affidavit supporting winding up application and affidavit of service have been filed \newline % Row Count 28 (+ 2)
	(c) consent of liquidator obtained and filed \newline % Row Count 29 (+ 1)
	(d) provisions of CWU Rules complied with \newline % Row Count 30 (+ 1)
} \tn 
\end{tabularx}
\par\addvspace{1.3em}

\vfill
\columnbreak
\begin{tabularx}{3.833cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{3.833cm}}{\bf\textcolor{white}{Creditor's winding up application procedure (cont)}}  \tn
\SetRowColor{white}
\mymulticolumn{1}{x{3.833cm}}{	(e) prescribed sum deposited with Official receiver. \newline % Row Count 2 (+ 2)
11. File List of persons intending to appear \newline % Row Count 3 (+ 1)
12. Hearing of Compulsory Winding Up Application in open court% Row Count 5 (+ 2)
} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{3.833cm}}{Section 257 Companies Act \newline On the hearing of the winding up application, the Court may-   \newline (a) direct that any notices be given or any steps be taken;  \newline (b) dispense with any notices or steps required;  \newline (c) direct that oral evidence be taken;  \newline (d) direct a speedy hearing or trial of the winding up application or any issue or matter;  \newline (e) allow the winding up application to be amended or withdrawn; and  \newline (f) give such directions as to the proceedings as the Court thinks fit.}  \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{3.833cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{3.833cm}}{\bf\textcolor{white}{Time of Commencement of Winding up}}  \tn
\SetRowColor{white}
\mymulticolumn{1}{x{3.833cm}}{Section 255 Companies Act \newline % Row Count 1 (+ 1)
Where a resolution has been passed by the company for voluntary winding up, the winding up of the company shall be deemed to have commenced at the time of the passing of the resolution.  \newline % Row Count 5 (+ 4)
In any other case the winding up shall be deemed to have commenced at the time of the making of the application for the winding up.% Row Count 8 (+ 3)
} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{3.833cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{3.833cm}}{\bf\textcolor{white}{After Winding up (Procedure)}}  \tn
% Row 0
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{3.833cm}}{1. Extract Winding Up Order} \tn 
% Row Count 1 (+ 1)
% Row 1
\SetRowColor{white}
\mymulticolumn{1}{x{3.833cm}}{2. Notify liquidator immediately in Form 10 CWU Rules (Rule 34(1) CWU Rules)} \tn 
% Row Count 3 (+ 2)
% Row 2
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{3.833cm}}{3. Deliver Order to liquidator, with statement that requirements of Section 262(2) CA have been complied with.} \tn 
% Row Count 6 (+ 3)
% Row 3
\SetRowColor{white}
\mymulticolumn{1}{x{3.833cm}}{4. Serve Order on the company (Section 262(2) CA \& Rule 34(2) CWU Rules)} \tn 
% Row Count 8 (+ 2)
% Row 4
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{3.833cm}}{5. Lodge Order with ACRA within 7 days of order (Section 262(1) CA)} \tn 
% Row Count 10 (+ 2)
% Row 5
\SetRowColor{white}
\mymulticolumn{1}{x{3.833cm}}{6. Lodge Order with Official Receiver (Section 262(2) CA)} \tn 
% Row Count 12 (+ 2)
% Row 6
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{3.833cm}}{7. Advertise Winding Up Order – in Gazette, one English newspaper within 14 days of order (Rule 34(1) CWU Rules) in Form 11 CWU Rules} \tn 
% Row Count 15 (+ 3)
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{3.833cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{3.833cm}}{\bf\textcolor{white}{Administration of Winding Up}}  \tn
\SetRowColor{white}
\mymulticolumn{1}{x{3.833cm}}{Within 14 days after date of winding up order, a statement of affairs of the company must be made out by the company in the prescribed manner and submitted to the Official Receiver/liquidator – Section 270(1) CA \newline % Row Count 5 (+ 5)
OR/Liquidator will cause a copy of the statement to be lodged with ACRA within 7 days after its receipt% Row Count 8 (+ 3)
} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{3.833cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{3.833cm}}{\bf\textcolor{white}{Effect of Winding Up}}  \tn
\SetRowColor{white}
\mymulticolumn{1}{x{3.833cm}}{Stay of legal proceedings commenced before winding up order \newline % Row Count 2 (+ 2)
After winding up commences, no legal action may be commenced without the leave of Court \newline % Row Count 4 (+ 2)
Liquidators empowered to carry on business of the company so far as necessary for the beneficial winding up of the company% Row Count 7 (+ 3)
} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}


% That's all folks
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