单词 | Buy-back |
释义 | 購回(股份回購) The purchase by a company of shares in itself, including redeemable shares. The general rule is, except as provided for in the Companies Ordinance (Cap 32), a company limited by shares or by guarantee and having a share capital may not purchase its own shares: Companies Ordinance (Cap 32) ss 49B, 58(1A). See also Maintenance of capital; Redeemable shares. 公司購買其本身的股份,包括可贖回股份。除於《公司條例》(第32章)的規定外,一般的規則是任何股份有限公司或有股本的擔保有限公司,均不可購買其本身的股份:《公司條例》(第32章)第49B,51(A)條,另見 Maintenance of capital; Redeemable shares。 |
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