| 单词 | Capital redemption reserve fund |
| 释义 | 資本贖回儲備 Where the shares of a company are redeemed or purchased wholly out of the company’s profits, the amount by which the company’s issued share capital is diminished on cancellation of the shares redeemed or purchased shall be transferred to the capital redemption reserve. If redemption or purchase is made out of the proceeds of a fresh issue and the aggregate amount of those proceeds is less than the aggregate nominal value of the shares redeemed or purchased, the difference shall be transferred to the capital redemption reserve: Companies Ordinance (Cap 32) s 49H. See also Authorised reduction of capital; Redeemable preference share; Share premium account. 凡公司全部從其利潤中撥款贖回或購買本身的股份，則該公司的已發行股本額在取消所贖回或購買的股份時減少的款額，須撥入資本贖回儲備。如股份乃從發行新股份所得收益中撥款贖回或購買，而該等收益的總額小於所贖回或購買的股份的總面值，則兩者的差額須撥入資本贖回儲備：《公司條例》（第32章）第49H條。另見 Authorised reduction of capital; Redeemable preference share; Share premium account。 |
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