| 单词 | Payable out of profits |
| 释义 | 從利潤中繳付 The requirement for dividends which are to be paid to shareholders. No dividend can be paid to a shareholder except out of profits available for distribution: Company Ordinance (Cap 32) s 79B. A company’s profits available for distribution are its accumulated, realised profits, so far as not previously utilised by distribution or capitalisation, less its accumulated, realised losses, so far as not previously written off in a reduction or reorganisation of capital duly made: s 79B. The court usually turns to the company accounts and financial accounts to see if there was a profit from which dividends can be made. See also Dividend. 對支付股東股息的規定。除非股息是從可供分發的利潤中撥出，否則不得支付股東任何股息：《公司條例》（第32章）第79B條。 公司可供分發的利潤，為先前尚未用於分發或資本化的累積已實現利潤，減去先前尚未在一項妥善完成的股本減少或股本重組中予以沖銷的累積已實現虧損：第79B條。法庭通常著眼於公司帳目和財政帳目，以查看是否有從中可作出股息的利潤。另見 Dividend。 |
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