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Case Studies
Pocketing discount
Ivy was a sales manager of a sportswear distributor. The company had a discount policy for bulk purchase of sportswear that every 100 sports jerseys sold would enjoy a discount of 10%. The soccer jersey of the latest winning team was selling like hot cakes. A small sportswear shop in Mongkok placed an order for 50 of this jersey and another shop in the area also ordered another 50. Since they were in the same district, the delivery would be made together. A thought struck Ivy. Why didn’t she combine the two orders and make out an order for 100? She could doctor the invoices up. The discount would be a source of her extra income. And it would not harm anyone.
But would it be considered as cheating the company? Should she split the gains into three and share with the two sportswear shops?
Case Analysis
Under the Section 9(3) of the Prevention of Bribery Ordinance, it is an offence for any agent, with intent to deceive the principal, to use any false, erroneous or defective receipt, account or other document in respect of which the principal is interested.
Ivy might breach Section 9(3) of the Prevention of Bribery Ordinance for using false documents with the intent to deceive her company. She might also commit an offence of deception, contrary to Section 17 of the Theft Ordinance.