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单词 Holding company
释义 控股公司
A company holding a controlling interest in one or more other companies through the ownership of shares. Subsidiaries may be partly or wholly owned. Through this control, the holding company may manage the activities of its subsidiaries. Holding companies having subsidiaries are required to prepare group accounts for all the companies in the group: Companies Ordinance (Cap 32) s 124. A body corporate cannot be a member of a company which is its holding company and any allotment or transfer of shares in the holding company to its subsidiary shall be void: s 28A.
通過股份的擁有權而持有一間或多於一間其他公司的控制權益的公司。可部分或完全持有附屬公司。透過此類方式的控制,控股公司可管理其附屬公司的活動。持有附屬公司的控股公司須要為集團名下的所有公司擬備集團帳目:《公司條例》(第32章)第124條。法人團體不能作為其控股公司的成員,此外,如將公司的股份分配或轉讓予其附屬公司,則該項分配或轉讓亦屬無效:第28A條。
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更新时间:2024/12/26 11:08:47