| 单词 | Authorised buy-back |
| 释义 | 合法回購 The acquisition by a company of shares in itself authorised under the Companies Ordinance (Cap 32). A company may, if authorised to do so by its articles, purchase its own shares (including any redeemable shares) out of its distributable profits subject to ss 49, 49A-49S. A company may purchase its own shares (including any redeemable shares) in order to settle or compromise a debt or claim; eliminate a fractional share or fractional entitlement or an odd lot of shares (in the case of a listed company); fulfil an agreement in which the company has an option or is obliged to purchase shares under an employee share scheme which had previously been approved by the company in general meeting; or comply with an order of the court under ss 8(4), 47G(5) or 168A(2): Companies Ordinance (Cap 32) s 49B(4). See also Maintenance of capital; On-market buy-back; Selective buy-back; Share buy-back. 根據《公司條例》（第32章）授權公司收購本身的股份。在符合第49, 49A-49S條的規定下，如公司的章程細則許可，公司可使用其可分發利潤購買本身的股份（包括任何可贖回股份），以就任何債項或申索作出和解或妥協；消除不足一股的股份或零碎的權利，如屬上市公司，則消除碎股；履行下述協議，該協議為根據公司先前已在大會上批准的僱員股份計劃，公司具有購買股份的選擇權或有義務購買股份；或遵從法院根據第8(4)、47G(5)或168A(2)條所作出的命令：《公司條例》（第32章）第49B(4)條。另見 Maintenance of capital; On-market buy-back; Selective buy-back; Share buy-back。 |
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