In relation to a takeover offer, a corporation for which an offer is made in accordance with the Code on Takeovers and Mergers: Securities and Futures (Fees) Rules (Cap 571AF) s 4. [R1] The board of the offeree company which receives an offer, or is approached with a view to an offer being made, should, in the interests of shareholders, retain an independent financial adviser to advise the board as to whether the offer is, or is not, fair and reasonable: Rules 2.1, The Code on Takeovers and Mergers, Securities and Futures Commission, February 2002. The board has the primary responsibility for making an announcement, and therefore must keep a close watch on its share price and volume: Rule 3.2. Relevant information relating to the offeree company, including particulars of shareholders, given by the offeree company to an offeror should, on request, be furnished equally and promptly to any other bona-fide potential offeror: Rule 6. Also known as ‘target corporation’ or ‘target firm’. See also Takeover announcement; Takeover offer.
就收購要約而言，在有人按照《公司收購及合併守則》就某法團提出要約的情況下，指該法團：《證券及期貨(費用)規則》 (第 571AF章)第4條。董事局如果接獲要約或就有意作出的要約而被接觸，便應為股東的利益著想，聘請獨立的財務顧問，就該項要約是否公平及合理一事，為董事局提供意見：《2002年2月證券及期貨事務監察委員會公司收購及合併守則》規則2.1。發出公布的主要責任通常 由受要約公司的董事局承擔，及因此必須密切留意其股價及成交量：規則3.2。當受要約人公司向要約人提供與受要約人公司有關的資料（包括股東詳情）後，如接獲任何其他真正的有意要約人的要求，受要約人便應該將同樣的資料迅速地提供予該要約人：規則6。另稱「目標法團」或「目標商號」。另見 Takeover announcement; Takeover offer。

• Double taxation agreements
• Double tax treaty
• Doubtful debts
• Down-stream guarantee
• DowryGifts
• Draft
• Draft contract
• Drainage
• Drainage easement
• Dramatic work
• Dramatisation
• Draw
• Drawee
• Drawee bank
• Drawer
• Drawer-drawee contract
• Drawing
• Drawings
• Dredging
• Driver
• Driving under the influence
• Drug
• Drug addict
• Drug dealer
• Drug dependent person