| 单词 | Return of capital |
| 释义 | 退還資本 A payment or distribution in kind of assets by a company or unit trust to shareholders or unitholders where the payment or distribution represents a return of the capital, including any premium, originally subscribed for the shares or units. A return of capital so paid is not assessable as a dividend: Apportionment Ordinance (Cap 18) s 2. Where a liquidator is authorised by a court order to make a return to contributories, he shall set out the required details in an appended schedule: Companies (Winding Up) Rules (Cap 32H) r 143. If the court orders that there be a reduction of capital and the shareholders do not receive the return of capital, the shareholders’ claim will be barred upon expiry of 12 years from the date of the notice of the order confirming such a reductions: Limitation Ordinance (Cap 347) s 4(3); Re Artisans' Land and Mortgage Corporation [1904] 1 Ch 796. The court has sanctioned (1) a return of capital that is excessive of the needs of the company even though the company immediately borrowed part of the portion returned from the shareholders on the security of debentures (Re Nixon’s Navigation Co [1897] 1 Ch 872); (2) a return of capital to be satisfied by the issue of debenture stock (Re Thomas de la Rue & Co Ltd and Reduced [1911] 2 Ch 361); and (3) a return made on the basis that it may be called up once more. Only after the order confirming the reduction and approving the minute has been made should the actual return of the excess capital be made: Re Lees Brook Spinning Co [1906] 2 Ch 394. 由公司或單位信託向股東或單位持有人作出資產的付款或分發，而有關的付款或分發表示退還資本，包括任何原本為股份或單位而認購的保費。所退還的資本不應評估為股息：《分攤條例》（第18章）第2條。凡法院授權清盤人向分擔人退還，該清盤人應在擬備的附表列明所須的細節：《公司（清盤）規則》（第32H章）第143號命令。如法院命令應減少資本，而股東並沒有接收到退還資本，在作出確定有關削減命令的通知的日期起計滿12年後，股東會被禁止作出有關的申索：《時效條例》（第347章）第4(3)條；Re Artisans' Land and Mortgage Corporation [1904] 1 Ch 796。法院制止 (1)超逾公司需要的退還資本（即使公司在債權抵押上立即從股東借取部分已退還的資本）（Re Nixon’s Navigation Co [1897] 1 Ch 872）；(2) 藉發出債權股證履行退還資本 (Re Thomas de la Rue & Co Ltd and Reduced [1911] 2 Ch 361)；及 (3) 作出基於可再次徵召的退還。只在作出確定削減及批准有關會議紀錄的命令之後，才可退還實際上過多的資本：Re Lees Brook Spinning Co [1906] 2 Ch 394。 |
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