| 单词 | Company buy-back |
| 释义 | 公司購回 The purchase by a company of its own shares. This practice became legal in 1991 when the buy-back provisions of the Companies Ordinance came into effect. A listed company, or an unlisted company limited by shares or limited by guarantee and having a share capital, may, if authorised to do so by its articles, purchase its own shares (including any redeemable shares): Companies Ordinance (Cap 32) s 49B(1), (2). Requirement for listed company to purchase its own shares: s 49BA. An unlisted company may only purchase its own shares under a contract approved in advance (or a contingent purchase contract): ss 49D, 49E. 公司購買其本身的股份。這種做法於1991年當《公司條例》中購回條款生效而成為合法。上市公司或非上市股份有限公司或有股本的非上市擔保有限公司，如其章程細則許可，均可購買本身的股份（包括任何可贖回股份）：《公司條例》（第32章）第49B(1)，(2)條。上市公司購買本身股份的規定：第49BA條。非上市公司可在事先獲得認可的合約（或訂立建議的合約前）購買本身的股份：第49D，49E。 |
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