Hong Kong Case Law: Decisions & Judgments

Topic

Account stated

Legal area

Court

29 Sept 2025

TAPBO CIVIL ENGINEERING COMPANY LTD v. HONG KONG RIVER ENGINEERING COMPANY LTD

Citation

[2025] HKCFI 4537
Court

Court of First Instance
Case number

HCA610/2023

HKR failed to discharge the burden to show that the Costs Order Nisi should be varied. The Agreement-based cause of action was abandoned by counsel and not discontinued under O.62 r.10, the late O.14A application materially reduced trial time and did not amount to improper pleading or unnecessary conduct by Ps that would justify depriving them of costs; conversely, HKR's alleged conduct did not meet the threshold of unreasonable, oppressive or disproportionate litigation that justifies indemnity costs. Therefore both HKR's and Ps' summonses to vary the Costs Order Nisi were dismissed, the Cos…
29 Sept 2025

TAPBO ENVIRONMENTAL LTD v. HONG KONG RIVER ENGINEERING COMPANY LTD

Citation

[2025] HKCFI 4537
Court

Court of First Instance
Case number

HCA611/2023

HKR failed to discharge the burden to justify departing from the general rule that costs follow the event; O.62 r.10 did not apply because there was no discontinuance without leave but an undertaking tied to an O.14A determination which saved trial time; the alleged wasted costs were insufficiently discrete or demonstrated to justify apportioning costs or awarding indemnity; accordingly the Costs Order Nisi is made absolute and neither party is entitled to costs of the summonses.
16 May 2025

TAPBO ENVIRONMENTAL LTD v. HONG KONG RIVER ENGINEERING COMPANY LTD

Citation

[2025] HKCFI 1977
Court

Court of First Instance
Case number

HCA611/2023

The Confirmation of Debt, verified and signed by representatives and company chop of HKR (and verified by HKM personnel), exhibited mutual credits and debits and an agreed net balance; alternatively it evidenced forbearance and omission of a specific invoice item as good consideration; therefore it constituted a real account stated (or in the alternative an account stated for valuable consideration) and judgment was entered for the plaintiffs under an O.14A determination.
16 May 2025

TAPBO CIVIL ENGINEERING COMPANY LTD v. HONG KONG RIVER ENGINEERING COMPANY LTD

Citation

[2025] HKCFI 1977
Court

Court of First Instance
Case number

HCA610/2023

The Confirmations of Debt, properly construed and verified and signed by HKR and HKM representatives, constituted real accounts stated (and, alternatively, accounts stated for valuable consideration); the legal question was suitable for determination under O.14A and therefore judgment was entered for the plaintiffs for the stated balances subject to admitted/set-off amounts; costs follow the event.
29 Mar 2022

HONOUR STATE LTD v. GORGEOUS TEXTILE CO LTD

Citation

[2022] HKCA 472
Court

Court of Appeal
Case number

CACV611/2020

The Spreadsheets were interim reconciliation documents not final settled accounts; the defendant failed to prove on the evidence that the plaintiff unequivocally accepted the disputed debit notes (notably D/N 1), and estoppel did not arise; appellate court declines to overturn the trial judge's factual findings which were open on the evidence, so the appeal is dismissed.
3 Nov 2011

GUANGDONG OVERSEAS CONSTRUCTION CORPORATION v. YI FENG PETROCHEMICAL LTD

Citation

GUANGDONG OVERSEAS CONSTRUCTION CORPORATION v. YI FENG PETROCHEMICAL LTD
Court

Court of First Instance
Case number

HCCT62/2010

The June Meeting Minutes amounted to an account stated/admission by the defendant that HK$2,136,606.95 was outstanding; the defendant failed to demonstrate a credible triable defence (approval requirement raised late, failure-of-consideration and re-measurement arguments unproven); accordingly summary judgment was entered for the plaintiff for HK$2,136,606.95 with interest and costs.
12 Aug 2011

WONG NUEN KIU v. ZHU JINFEN AND ANOTHER

Citation

WONG NUEN KIU v. ZHU JINFEN AND ANOTHER
Court

Court of First Instance
Case number

HCA873/2007

Ng's Account did not constitute a legally enforceable real account stated; contemporaneous IOU notes and other unrecorded liabilities owed by the Defendants to the Plaintiff (totaling substantially more than the account credit) extinguished any claimed balance. The $500,000 loan was advanced for the 1st Defendant's purposes; Plaintiff, having paid as guarantor, is entitled to recover $556,800 with interest. Defendants' counterclaim based on Ng's Account is dismissed. The 1st Defendant is entitled to a modest rental account amount and an ongoing account of rents from 1 August 2010.
12 Aug 2011

WONG NUEN KIU v. ZHU JINFEN AND ANOTHER

Citation

WONG NUEN KIU v. ZHU JINFEN AND ANOTHER
Court

Court of First Instance
Case number

HCA2293/2007

Ng's Account was only a prima facie statement and not a legally binding real account stated; substantial IOU debts and undisclosed drawings (RMB 5,480,000; HK$3,500,000; HK$700,000 and other items totalling about HK$9,500,000) not included in Ng's Account extinguished any asserted credit balance; the $500,000 loan from Lai was advanced for the 1st Defendant's use and the Plaintiff repaid that sum as guarantor and is entitled to judgment for HK$556,800 with interest from 4 December 2002; the Defendants' counterclaim based on Ng's Account is dismissed; the 1st Defendant is entitled to a modest…
1 Jun 2011

YEE FAT DEVELOPMENT LTD v. WINLINE KNITTING FACTORY LTD

Citation

YEE FAT DEVELOPMENT LTD v. WINLINE KNITTING FACTORY LTD
Court

Court of Appeal
Case number

CACV213/2010

The Court held that on the facts Lau had apparent authority to bind the plaintiff and that there was a transfer of business from YFT to the plaintiff under Cap.49 such that the defendant could set off YFT's freight liability up to $600,000, but the initial deduction of $231,215.50 from the plaintiff's account was wrongful; accordingly the appeal was allowed in part and judgment was entered for the plaintiff for $231,215.50; costs orders were adjusted because of a prior sanctioned payment and conduct on appeal.
9 Jul 2010

YEE FAT DEVELOPMENT LTD v. WINLINE KNITTING FACTORY LTD

Citation

YEE FAT DEVELOPMENT LTD v. WINLINE KNITTING FACTORY LTD
Court

District Court
Case number

DCCJ447/2007

The defendant lawfully relied on Lau's ostensible authority and on objective indicia of a transfer of business; on the facts the Defendant was entitled to treat the accounts as settled with the deductions claimed, and therefore the Plaintiff's claim for the price was dismissed.