COMPANIES ACT 2016
A contributory is a person who may be legally required to contribute to the assets of a company if the company is wound up (liquidated).
The term primarily refers to members (shareholders) of the company, whether they hold fully paid or partly paid shares. It also includes any person who is alleged to be a contributory until the liquidator or the Court finally determines who is legally liable.
The purpose of identifying contributories is to determine who may be required to contribute towards the company's liabilities during the winding-up process, where such liability exists.
A contributory generally includes:
The extent of a contributory's liability depends on the type of company.
For a company limited by shares, a contributory is generally liable only for any unpaid amount on the shares held.
If the shares are fully paid, the contributory normally has no further financial obligation to contribute additional capital upon winding up.
For an unlimited company, contributories may have unlimited liability, meaning they may be required to contribute beyond the amount of their share capital if necessary to satisfy the company's debts during liquidation.
The definition expressly includes the holder of fully paid shares as a contributory.
Although such a shareholder is generally not required to make any further financial contribution in a company limited by shares, the shareholder remains a contributory for the purposes of the winding-up process and retains certain statutory rights and obligations.
Before the liquidator or the Court makes a final determination, any person alleged to be a contributory is treated as a contributory for procedural purposes until his or her status is resolved.
ABC Sdn. Bhd. is wound up.
Mr. A owns 100,000 ordinary shares, all of which are fully paid.
Mr. A is a contributory, although he is generally not required to contribute additional funds because his shares are fully paid.
XYZ Sdn. Bhd. issued shares with RM0.50 remaining unpaid per share.
Upon winding up, the liquidator may require the shareholders holding those partly paid shares to pay the outstanding amount.
Those shareholders are contributories and may be liable to contribute the unpaid portion of their shares.
A person is recorded as a shareholder, but disputes his membership.
Until the liquidator or the Court determines the issue, that person may be treated as an alleged contributory.
Depending on the circumstances of the winding up, a contributory may have the right to:
During the winding-up process, the liquidator is responsible for:
The concept of a contributory is fundamental to the winding-up process because it:
“分担人”（Contributory） 是指在公司进入**清盘（Winding Up / Liquidation）**程序时，依法可能需要为公司的资产作出供款（Contribution）的人士。
一般而言，分担人主要是指公司的成员（Members），即股东（Shareholders），无论其持有的是已缴足股款股份（Fully Paid Shares）或未缴足股款股份（Partly Paid Shares）。
此外，在清盘人（Liquidator）或法院（Court）最终裁定某人是否属于分担人之前，任何被指称为分担人的人士（Alleged Contributory），亦会被视为分担人，以处理有关清盘程序。
设立分担人制度的目的，是为了确定在公司清盘过程中，哪些人士在法律上可能需要承担向公司资产作出供款的责任，以清偿公司的债务及其他负债。
一般而言，分担人包括：
分担人的责任范围，取决于公司的类型。
对于股份有限公司，分担人的责任一般仅限于其所持股份尚未缴付的股款。
如股份已全部缴足股款（Fully Paid），则在一般情况下，该股东于公司清盘时无需再向公司缴付任何额外资本。
对于无限责任公司，其分担人可能须承担无限责任（Unlimited Liability）。
如公司资产不足以清偿债务，成员可能须超出其出资金额，继续向公司供款，以偿还公司的债务及负债。
《2016 年公司法》明确规定，已缴足股款股份的持有人亦属于分担人。
虽然在股份有限公司中，该类股东一般毋须再支付任何额外资本，但其仍属于法定意义上的分担人，并于清盘过程中享有法律赋予的权利及承担相应义务。
在清盘人或法院尚未就某人的身份作出最终裁定之前，任何被指称为分担人的人士，均可在程序上被视为被指称的分担人（Alleged Contributory），直至有关争议获得最终解决。
ABC Sdn. Bhd. 进入清盘程序。
A 先生持有公司 100,000 股普通股，且所有股份均已缴足股款。
虽然 A 先生一般毋须再向公司支付任何额外资金，但他仍属于《2016 年公司法》所指的分担人（Contributory）。
XYZ Sdn. Bhd. 所发行的股份，每股仍有 RM0.50 尚未缴付。
公司进入清盘后，清盘人可要求持有该等股份的股东缴付尚未缴清的股款。
因此，该等股东属于分担人，并可能须承担缴付未缴股款的法律责任。
某人士于股东登记册中被列为股东，但其否认自己为公司成员。
在清盘人或法院作出最终裁定之前，该人士可被视为被指称的分担人（Alleged Contributory），并适用相关程序规定。
视乎具体清盘情况，分担人一般可享有以下权利：
在公司清盘过程中，**清盘人（Liquidator）**负责：
分担人（Contributory） 是公司清盘制度中的重要法律概念，其主要作用包括：
Malaysia
