| 单词 | Parent company |
| 释义 | 母公司 A company which is a member of the subsidiary and controls the composition of the board of directors of that subsidiary; or controls more than half of the voting power of the subsidiary; or holds more than half of the issued share capital of the subsidiary (excluding any part of it which carries no right to participate beyond a specified amount in a distribution of either profits or capital); or the subsidiary is a sub-subsidiary of the company: Companies Ordinance (Cap 32) s 2(4). A parent-subsidiary relationship is established if the parent company has sufficient control over the subsidiary. At the end of its financial year, the parent company may also be required to lay ‘group accounts’, that is, accounts or statements dealing with the state of affairs and profit or loss of both the parent company and its subsidiary in general meeting when the parent company’s own balance sheet and profit and loss account are so laid: s 124. Also known as ‘holding company’. 屬於附屬公司一名成員的公司，它控制該附屬公司的董事會組合；或控制該附屬公司過半數的表決權；或持有該附屬公司的過半數已發行股本(所持股本中，如部分在分派利潤或資本時無權分享超逾某一指明數額之數，則該部分不計算在該股本內)；或該附屬公司乃是該公司的分附屬公司：《公司條例》（第32章）第2(4)條。如母公司對附屬公司有足夠的控制權，母公司—附屬公司關係即成立。在財政年度終結，母公司可能有責任提交集團帳目作省覽，意思是當母公司的資產負債表及損益表在大會上提交公司省覽時，須同時將母公司及附屬公司的事務狀況與利潤或虧損的帳目或報表提交公司省覽：第124條。另稱「控股公司」。 |
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