| 单词 | Participation rights |
| 释义 | 參與權利 1.The rights that are attached to a share in relation to participating in certain activities. The powers to issue shares with various participation rights such as voting rights at general meetings, participation in dividends when they are declared; priority as to return of capital, and participation in surplus assets on a winding up are often expressly conferred by the articles. The rights attached to any class of the company’s share capital may be varied in accordance with the articles: Companies Ordinance (Cap 32) sch 1 table A art 4. 2. An expression denoting a right given to a person to be allotted company securities of a certain kind in the event of the company deciding to make an issue. See also Variation of rights. 1.附屬於股份有關參與某些活動的權利。 發行附有不同參與權利的股份的權力，如於股東大會上投票、宣布派股息時享有股息、發還本金的優先權，以及於清盤時參與剩餘資產的分配等，通常由公司章程明文授予。公司股本中任何類別的股份所附有的權利可根據公司章程予以修訂：《公司條例》（第32章）附表1A第4條。 2.財經用語，指公司決定發行股份時給予一名將獲配發某類別公司證券的人的權利。另見 Variation of rights。 |
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