| 单词 | Liquidation |
| 释义 | 清盤 1. The winding-up of a company, halting its business, realising its assets, discharging its liabilities (or a percentage of them where the liabilities outweigh the assets), and dividing any surplus assets among its members. A liquidator undertakes liquidation. The company may be wound up voluntarily (Companies Ordinance (Cap 32) s 228(1)) or by court order (s 177(1)). A court may issue a winding-up order following an application to the court by a creditor, shareholder, receiver or the company itself. A company liquidation is the corporate equivalent of bankruptcy proceedings against an individual who becomes insolvent. Where a corporation is in liquidation, its liquidator may bring or defend any legal proceedings in the name of the company: Companies Ordinance (Cap 32) s 199. 2. In the stock market, the sale of a previously held long position (long liquidation), or the repurchase of an earlier established short position (short liquidation). See also Bankruptcy; Winding up. 1.某公司清盤，終止其業務、變現其資產、解除其負債（或負債的一部分，當負債大於其資產），及將其盈餘資產分發予其成員。清盤人負起清盤的責任。公司可自動清盤（《公司條例》（第32章）第228條(1)）或由法令清盤（第177條(1)）。法庭可在債權人、股東、破產管理人或公司本身向法庭作出申請後發出清盤令。公司清盤在法團上相當於針對無力償還的獨立人士的破產法律程序。當某公司須被清盤時，清盤人以公司名義提出任何訴訟或其他法律程序或在任何訴訟或其他法律程序中答辯：《公司條例》（第32章）第199條。 2. 在證券市場裡，指賣出之前持有的長倉 （多頭平倉），或回購較早前訂定的短倉（短期清盤）。另見 Bankruptcy; Winding up。n. |
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