| 单词 | Upstream guarantee |
| 释义 | 逆向擔保 An arrangement by which a wholly owned subsidiary guarantees the obligations of the parent company or another company in the group. The giving of such a guarantee is allowed to a company that is a member of a group of companies in connection with (i) a loan or quasi-loan made by any person to a company that is a member of the same group of companies; or (ii) a credit transaction entered into by any person as creditor for such a company: Companies Ordinance (Cap 32) s 157HA(1). However, the company shall not, directly or indirectly, enter into a guarantee or provide any security in connection with a loan made by any other person to such a director: s 157H(2)(b). See also Guarantee. 全資附屬公司就其母公司或其集團內的另一公司的法律責任作出擔保的安排。屬某公司集團的成員的公司可獲准予就下述的而提供此等保證可獲准許：(i)任何人向屬同一公司集團的成員的公司作出的貸款或類似貸款；或(ii)任何人以債權人身分為該成員公司訂立的信貸交易：《公司條例》（第32章）第157HA(1)條。然而，任何公司不得直接或間接 (b) 就任何其他人借予該董事的貸款訂立擔保或提供任何保證：第157H(2)(b)條。另見 Guarantee。 |
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