[EN] Conflict of interest and embezzlement https://hkbedc.icac.hk/en/resources/case_studies/39 Intro: Timmy, an estate agent, was commissioned by Mrs Chung, a landlord, to sell a residential unit. Under Timmy’s persuasion, Mrs Chung lowered the selling price. After the transaction was completed, Mrs Chung later found out that the buyer had immediately sold the unit. https://hkbedc.icac.hk/cache/img/b6a0987483a2022fd6cc1aa0de26b42a.jpg [ZH-HANT] 「食價」取利 https://hkbedc.icac.hk/zh-hant/resources/case_studies/39 Intro: 業主鍾太委託地產代理亞田出售一個住宅單位。 在亞田的勸說下，鍾太降低了售價。 交易完成後，鍾太卻發現買家立即賣出了該單位。 https://hkbedc.icac.hk/cache/img/b6a0987483a2022fd6cc1aa0de26b42a.jpg [ZH-HANS] 「食价」取利 https://hkbedc.icac.hk/zh-hant/resources/case_studies/39 Intro: 业主钟太委托地产代理亚田出售一个住宅单位。 在亚田的劝说下，钟太降低了售价。 交易完成后，钟太却发现买家立即卖出了该单位。 https://hkbedc.icac.hk/cache/img/b6a0987483a2022fd6cc1aa0de26b42a.jpg

[EN] Abandoning integrity for personal advantages https://hkbedc.icac.hk/en/resources/case_studies/40 Intro: Bill and Anna, were estate agents of the same agency. Bill stole Anna’s chance to sell the property to a client at a lower price and then tried to re-sell it to Anna’s client at a higher price. https://hkbedc.icac.hk/cache/img/337ac373dd45f60bd3d5620fe379fcc7.jpg [ZH-HANT] 利益當前 毫無誠信 https://hkbedc.icac.hk/zh-hant/resources/case_studies/40 Intro: 亞標和亞娜是同一間公司的地產代理。 亞標搶先以較低的價格把單位賣給客戶，然後試圖以較高的價格轉售給亞娜的客戶。 https://hkbedc.icac.hk/cache/img/337ac373dd45f60bd3d5620fe379fcc7.jpg [ZH-HANS] 利益当前 毫无诚信 https://hkbedc.icac.hk/zh-hant/resources/case_studies/40 Intro: 亚标和亚娜是同一间公司的地产代理。 亚标抢先以较低的价格把单位卖给客户，然后试图以较高的价格转售给亚娜的客户。 https://hkbedc.icac.hk/cache/img/337ac373dd45f60bd3d5620fe379fcc7.jpg

[EN] Commit a crime in the face of heavy debts https://hkbedc.icac.hk/en/resources/case_studies/41 Intro: Clement, an employee of an estate agency, was entrusted with handling a village-type house development project. In order to repay his debts owed to a villager, he conspired with the villager to deceive payment from his employer. https://hkbedc.icac.hk/cache/img/5fa781e0d65b442f5d5c4f75596202ad.jpg [ZH-HANT] 債台高築 迫於犯險 https://hkbedc.icac.hk/zh-hant/resources/case_studies/41 Intro: 亞鄭是丁屋發展商及地產代理公司的一名僱員，因經常賭博而欠下村民金錢。 為了償還債務，他與村民密謀欺騙僱主金錢。 https://hkbedc.icac.hk/cache/img/5fa781e0d65b442f5d5c4f75596202ad.jpg [ZH-HANS] 债台高筑 迫于犯险 https://hkbedc.icac.hk/zh-hant/resources/case_studies/41 Intro: 亚郑是丁屋发展商及地产代理公司的一名雇员，因经常赌博而欠下村民金钱。 为了偿还债务，他与村民密谋欺骗雇主金钱。 https://hkbedc.icac.hk/cache/img/5fa781e0d65b442f5d5c4f75596202ad.jpg

[EN] Pocketing discount https://hkbedc.icac.hk/en/resources/case_studies/205 Intro: Ivy was a sales manager of a sportswear distributor. As bulk purchase of every 100 sports jerseys could enjoy a 10% discount, she thought of combining two orders and pocketing the discount by doctoring up the invoices… https://hkbedc.icac.hk/cache/img/5f5279db9fa4061aa82880024e5cf1c4.jpg [ZH-HANT] 騙取折扣優惠 https://hkbedc.icac.hk/zh-hant/resources/case_studies/205 Intro: 美蓮是一間運動服分銷商的銷售經理，因每購買一百件運動球衣可獲九折優惠，她考慮把兩張訂單合併，並修改發票以騙取折扣優惠。 https://hkbedc.icac.hk/cache/img/5f5279db9fa4061aa82880024e5cf1c4.jpg [ZH-HANS] 骗取折扣优惠 https://hkbedc.icac.hk/zh-hant/resources/case_studies/205 Intro: 美莲是一间运动服分销商的销售经理，因每购买一百件运动球衣可获九折优惠，她考虑把兩张订单合并，并修改发票以骗取折扣优惠。 https://hkbedc.icac.hk/cache/img/5f5279db9fa4061aa82880024e5cf1c4.jpg

[EN] Falsifying client's loan application https://hkbedc.icac.hk/en/resources/case_studies/23 Intro: A relationship manager of a bank, without his client’s knowledge, forged documents to deceive the bank in approving an increase in the client’s credit limit and a new loan. He then transferred the money to an account he controlled. https://hkbedc.icac.hk/cache/img/052b358981bd8513caf14985745d47dc.jpg [ZH-HANT] 偽造客戶貸款申請 https://hkbedc.icac.hk/zh-hant/resources/case_studies/23 Intro: 銀行客戶經理在客戶不知情下，偽造文件代客戶增加信用額並申請貸款，他然後將資金轉移到他控制的帳戶中。 https://hkbedc.icac.hk/cache/img/052b358981bd8513caf14985745d47dc.jpg [ZH-HANS] 伪造客户贷款申请 https://hkbedc.icac.hk/zh-hant/resources/case_studies/23 Intro: 银行客户经理在客户不知情下，伪造文件代客户增加信用额并申请贷款，他然后将资金转移到他控制的帐户中。 https://hkbedc.icac.hk/cache/img/052b358981bd8513caf14985745d47dc.jpg

[EN] Conspiracy to make bogus hire purchase loans https://hkbedc.icac.hk/en/resources/case_studies/25 Intro: To meet sales quota, a sales executive of a finance company conspired with a machine supplier, by turning a blind eye to the false invoices during a loan application. https://hkbedc.icac.hk/cache/img/a2071429076e88c92d694a223f00b60c.jpg [ZH-HANT] 串謀偽造文件騙取租購貸款 https://hkbedc.icac.hk/zh-hant/resources/case_studies/25 Intro: 為了達到銷售指標，一間財務公司的銷售主管與一名機器供應商合謀，對他們在申請貸款時提交的虛假發票視而不見。 https://hkbedc.icac.hk/cache/img/a2071429076e88c92d694a223f00b60c.jpg [ZH-HANS] 串谋伪造文件骗取租购贷款 https://hkbedc.icac.hk/zh-hant/resources/case_studies/25 Intro: 为了达到销售指标，一间财务公司的销售主管与一名机器供应商合谋，对他们在申请贷款时提交的虚假发票视而不见。 https://hkbedc.icac.hk/cache/img/a2071429076e88c92d694a223f00b60c.jpg

[EN] Misuse of vulnerable customers' funds https://hkbedc.icac.hk/en/resources/case_studies/18 Intro: A relationship manager of a bank wrongly executed a client's investment instruction leading to a loss. To cover up, he transferred money from an account of an elderly client by using the signed blank instruction form entrusted to him and forging bogus deposit advices to deceive the elderly client. https://hkbedc.icac.hk/cache/img/15a3dbfe5ddc0704d1db86bcfdc7c4be.jpg [ZH-HANT] 濫用高風險社群客戶的資金 https://hkbedc.icac.hk/zh-hant/resources/case_studies/18 Intro: 一名銀行客戶經理錯誤執行客戶的投資交易指示導致損失。 為了掩飾，客戶經理利用另一年長客戶給他的空白指示表格，從其定期存款帳戶中轉移資金，並偽造虛假定期存款通知書以欺騙該客戶。 https://hkbedc.icac.hk/cache/img/15a3dbfe5ddc0704d1db86bcfdc7c4be.jpg [ZH-HANS] 滥用高风险社群客户的资金 https://hkbedc.icac.hk/zh-hant/resources/case_studies/18 Intro: 一名银行客户经理错误执行客户的投资交易指示导致损失。 为了掩饰，客户经理利用另一年长客户给他的空白指示表格，从其定期存款帐户中转移资金，并伪造虚假定期存款通知书以欺骗该客户。 https://hkbedc.icac.hk/cache/img/15a3dbfe5ddc0704d1db86bcfdc7c4be.jpg

[EN] Offering advantages in return for confidential information https://hkbedc.icac.hk/en/resources/case_studies/34 Intro: An estate agent gave ‘a token of thanks’ to a manager of a listed company who was responsible for property redevelopment for leaking out confidential information. https://hkbedc.icac.hk/cache/img/0e6ee76d0ef460294bfa877416ef8f50.jpg [ZH-HANT] 提供利益 換取機密 https://hkbedc.icac.hk/zh-hant/resources/case_studies/34 Intro: 一名地產代理從一上市公司經理口中得知物業收購及重建計劃的機密資料，令他可以大賺一筆，為表謝意，他向該上市公司經理送上大禮。 https://hkbedc.icac.hk/cache/img/0e6ee76d0ef460294bfa877416ef8f50.jpg [ZH-HANS] 提供利益 换取机密 https://hkbedc.icac.hk/zh-hant/resources/case_studies/34 Intro: 一名地产代理从一上市公司经理口中得知物业收购及重建计划的机密资料，令他可以大赚一笔，为表谢意，他向该上市公司经理送上大礼。 https://hkbedc.icac.hk/cache/img/0e6ee76d0ef460294bfa877416ef8f50.jpg

[EN] Abusing power for personal gain https://hkbedc.icac.hk/en/resources/case_studies/43 Intro: Mr Kwok, manager of a listed company, was responsible for his company’s property investment. He solicited “commission” from two estate agents who sourced suitable properties for his company. https://hkbedc.icac.hk/cache/img/ff42e7cc006cf20878e153e80fdbdf78.jpg [ZH-HANT] 濫用權力 謀取私利 https://hkbedc.icac.hk/zh-hant/resources/case_studies/43 Intro: 上市公司經理郭先生負責公司的物業投資，他藉此向兩名為公司物色物業的地產代理索取「枱底回佣」。 https://hkbedc.icac.hk/cache/img/ff42e7cc006cf20878e153e80fdbdf78.jpg [ZH-HANS] 滥用权力 谋取私利 https://hkbedc.icac.hk/zh-hant/resources/case_studies/43 Intro: 上市公司经理郭先生负责公司的物业投资，他借此向两名为公司物色物业的地产代理索取「枱底回佣」。 https://hkbedc.icac.hk/cache/img/ff42e7cc006cf20878e153e80fdbdf78.jpg

[EN] Padded expense accounts https://hkbedc.icac.hk/en/resources/case_studies/216 Intro: Leonard, an accounting manager of a listed company, discovered that a number of senior management included padded travel expenses in the vouchers. But they thought this was additional fringe benefit. What should Leonard do? https://hkbedc.icac.hk/cache/img/06e8f74cbc1d52d475d1d0ad0f3834c8.jpg [ZH-HANT] 虛報開支 https://hkbedc.icac.hk/zh-hant/resources/case_studies/216 Intro: 浩榮是一家上市公司的會計經理，他發現一些高層虛報公幹支出作為其額外福利。他應如何處理？ https://hkbedc.icac.hk/cache/img/06e8f74cbc1d52d475d1d0ad0f3834c8.jpg [ZH-HANS] 虚报开支 https://hkbedc.icac.hk/zh-hant/resources/case_studies/216 Intro: 浩荣是一家上市公司的会计经理，他发现一些高层虚报公干支出作为其额外福利。他应如何处理？ https://hkbedc.icac.hk/cache/img/06e8f74cbc1d52d475d1d0ad0f3834c8.jpg