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单词 Interim dividend
释义 中期股息
A dividend declared at some date between the ordinary general meetings. A power to pay interim dividend is usually vested by the articles in the directors: Re Jowitt, Jowitt v Keeling [1922] 2 Ch 442; Companies Ordinance (Cap 32) sch 1 table A art 116. An interim dividend is not apportionable under the Apportionment Ordinance (Cap 18) unless it is declared in respect of a definite period. See also Dividend.
在普通大會之間的日子所宣佈的股息。繳付中期股息的權力一般由董事章程細則賦予:Re Jowitt, Jowitt v Keeling [1922] 2 Ch 442;《公司條例》(第32章) 附表1表A第116條。根據《分攤條例》(第18章),中期股息不可予以分攤,除非該等股息在指定的期間內宣佈。另見 Dividend。
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更新时间:2024/12/25 14:23:27