法律英语词汇“Premium issue”的翻译、意思、用法、释义-法律词典

单词	Premium issue
释义	溢價發行 The issue of shares where subscribers have paid, or are contractually obliged to provide, consideration which exceeds the nominal (par) value of the shares: Niemann v Smedley [1973] VR 769. The premium is the amount in excess of the nominal value of the share. The premium is regarded almost as if it is part of the paid up capital. Where a company issues shares for which it receives a premium, whether in cash or in the form of other valuable consideration, a sum equal to the aggregate amount of the premiums must be transferred to an account called the ‘share premium account’: Companies Ordinance (Cap 32) s 48B(1). The provisions of the Companies Ordinance relating to the reduction of the share capital of a company apply as if the share premium account were paid-up share capital of the company: s 58(1A). See also Share premium account. 認股人已付或合約上必須支付的發行股票 , 代價超逾股票的名義票面價值: Niemann v Smedley [1973] VR 769。溢價是超逾股票名義價值的款額。溢價被視為差不多已是繳足股本的一部份。凡一間公司可發出股票並從中收到溢價, 無論是現金或其他形式的有價值代價, 一筆等於溢價集合的款額必須轉移到稱為‘股票溢價賬戶’的戶口 :《公司條例》（第３２章）第４８Ｂ（１）條。有關減少公司股本的公司條例適用，會視股票溢價賬目如公司的繳足股本：第５８（１Ａ）條。另見 Share premium account.
随便看	Compulsion Compulsory acquisition of shares Compulsory retirement Compulsory third party insurance Compulsory winding up Concealed fraud Concealment Concealment of birth Conception Conciliation Concurrent conditions Concurrent interest Concurrent jurisdiction Concurrent lease Concurrent ownership Concurrent sentence Condemnation Condition Conditional Conditional acceptance Conditional appearance Conditional contract Conditional discharge Conditional execution Conditional gift

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