| 单词 | Authorised reduction of capital |
| 释义 | 合法減少股本 The return of capital that has been paid in, or reduction of liability to pay capital as allowed under the Companies Ordinance: Companies Ordinance (Cap 32) s 58(1A). The reduction is allowed if the company’s articles authorise reduction of capital: Companies Ordinance (Cap 32) Sch 1 Table A, art 47, the company resolves by special resolution, and the court confirms the special resolution. Types of reduction include the extinguishment or reduction of shareholder’s liability, the cancellation of paid-up capital, and the return of capital. The court, if satisfied, with respect to every creditor of the company who under s 59 is entitled to object to the reduction, that either his or her consent to the reduction has been obtained or his or her debt or claim has been discharged or has determined, or has been secured, may make an order confirming the reduction on such terms and conditions as it thinks fit: Companies Ordinance (Cap 32) s 60. See also Capital; Maintenance of capital. 根據《公司條例》（第32章）第58(1A)條，容許退回已繳付的股本或減少須繳付的股本。若公司的章程細則授權公司減少股本，該公司才可以進行：《公司條例》（第32章）附表1表A第47節。公司通過特別決議，待法庭確認該決議後，進行股本減少。減少股本的種類包括終絕或減少股東的法律責任、其取消繳足款股本及退回股本。就根據第59條有權反對股本減少的債權人而言，如法院信納該債權人已同意股本減少，或其債項或申索已獲清償或已告終結，或已獲給予保證，則法院可作出一項命令，按其認為合適的條款及條件，確認該項股本減少：《公司條例》（第32章）第60條。另見 Capital; Maintenance of capital。 |
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