Chapter:	210	Title:	THEFT ORDINANCE	Gazette Number:
Section:	18D	Heading:	Procuring entry in certain records by deception	Version Date:	30/06/1997

(1) Any person who dishonestly, with a view to gain for himself or another or with intent to cause loss to another, by any deception (whether or not such deception was the sole or main inducement) procures the making, omission, altering, abstracting, concealing or destruction of an entry in a record of a bank or deposit-taking company, or any subsidiary thereof the principal business of which is the provision of credit, shall be guilty of an offence and shall be liable on conviction upon indictment to imprisonment for 10 years.
(2) For the purposes of this section-
"bank" (銀行) means-

(a) a bank within the meaning of section 2(1) of the Banking Ordinance (Cap 155); and
(b) a bank-
(i) incorporated by or under the law or other authority in any place outside Hong Kong, and in this respect "incorporated" (成立為法團) includes established; and
(ii) which is not a bank within the meaning of section 2(1) of the Banking Ordinance (Cap 155); (Amended 49 of 1995 s. 53)

(a) any document or record used in the ordinary business of a bank or deposit-taking company, or any subsidiary thereof the principal business of which is the provision of credit; and
(b) any document or record so used which is kept otherwise than in a legible form and is capable of being reproduced in a legible form;