Fraudulent transfers: criminalising asset moves that defeat creditor recovery, subject to intent and temporal exceptions. Criminal liability arises where a corporate debtor or its officer effects or causes transfers, gifts, charges, executions, or conceals or removes corporate property shortly before an unsatisfied judgment, thereby defrauding creditors; such acts attract imprisonment and/or fine. The provision excludes acts outside the statutory retrospective period and permits an exemption upon proof of absence of intent to defraud.