Financially distressed companies sometimes conceive plans to pay off certain creditors before petitioning the Court for winding up. This last‐minute payment referred to as a preference transaction puts the preferred creditor in a better position than the rest of the company's creditors because the distressed company may not have enough assets to satisfy everyone. Insolvency law frowns on such last‐minute transactions and provides the Liquidator with the power to avoid these transactions, to restore the asset to the company and distribute it to all the creditors. Preference avoidance forms an integral part of the corporate insolvency law in Ghana. These principles founded upon the common law of England are now provided for under the Bodies Corporate (Official) Liquidation Act 1963 (Act 180) of Ghana. This essay discusses preference avoidance under Ghanaian law. It also examines a recent judicial application of the law and finally suggest avenues for reform.

中文翻译：

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加纳避免优先交易：清算人的负担是否发生了变化？

陷入财务困境的公司有时会设想在向法院请愿清算之前，偿还某些债权人的计划。这最后一分钟的付款（称为优先交易）使优先债权人比公司的其他债权人处于更好的位置，因为陷入困境的公司可能没有足够的资产来满足所有人。破产法对最后一刻的交易不屑一顾，并赋予清算人避免这些交易，将资产归还给公司并将其分配给所有债权人的权力。避免优惠是加纳公司破产法不可分割的一部分。现在，根据加纳的1963年《公司法人（正式）清算法》（第180号法）规定了基于英格兰普通法的这些原则。本文讨论加纳法律下的优惠回避。它还检查了该法律的最新司法适用情况，并最终提出了改革的途径。