| 单词 | Maintenance of capital |
| 释义 | 維持股本 A company law doctrine that requires any payment of dividends or distribution to be made out of its accumulated, realised profits in so far as not previously utilised by distribution or capitalisation, less its accumulated, realised losses, not previously written off in a reduction or reorganisation of capital: Companies Ordinance (Cap 32) s 79B(2). The doctrine prohibits a limited liability company from returning paid-up capital to shareholders before it goes into liquidation or releasing a shareholder from liability to pay the full nominal value of shares properly allotted. It also prohibits a company improperly acquiring its own shares. The major departures from the principle are permitted buy-backs: s 49B(1). If so authorised by its articles and subject to the confirmation by the court, a company may, by a special resolution, reduce its share capital: s 58(1). If so authorised by its articles, a company may issue shares which are to be redeemed or are liable to be redeemed at the option of the company or the shareholder: s 49(1). See also Authorised buy-back; Authorised reduction of capital; Redeemable preference share; Share buy-back. 一項公司法原則，它規定股息或利潤分發必須由下述資金中撥出，即公司先前尚未用於分發或資本化的累積已實現利潤，減去公司以往尚未在一項妥善完成的股本減少或股本重組中予以沖銷的累積已實現虧損：《公司條例》（第32章）第79B(2)條。此原則禁止有限責任公司在清盤前，退還股東其繳足股本，或解除股東需要支付恰當地分配的股份其全部面值之法律責任。公司減少股本的行為受到限制：第58-63條。維持股本的原則亦禁止某公司不恰當地收購自己的股份。許可的回購是違反該原則的重要例外：第49B(1)。如章程細則許可並獲得法院確認，公司可通過決議減少其股本：第58(1)條。如章程細則許可，公司可發行須贖回的股份，或發行可由公司或股東選擇贖回的股份：第49(1)條。另見 Authorised buy-back; Authorised reduction of capital; Redeemable preference share; Share buy-back。 |
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