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单词 Director's loan
释义 董事貸款
A loan from a company’s funds to one or more of its directors. Subject to certain limited exception, it is unlawful for a company to make loans to its directors: Companies Ordinance (Cap 32) s 157H; Halsbury’s Laws of Hong Kong, Vol 6, Companies and Corporations [95.0308]. Prohibition does not apply to such transactions which are approved by the general meeting of a private limited company not being a member of a group of companies of which the shares of a member is listed: s 157H(3). See also Financial benefit.
指從公司資金中向一名或更多的董事作出貸款。除某些有限的例外情況外,公司向董事作出貸屬違法:《公司條例》(第32章)第157H條;Halsbury’s Laws of Hong Kong, 第6冊,公司與法團,第[95.0308]段。但如私人有限公司(並非某個有上市公司為成員的公司集團的成員)的全體大會同意批准,則有關的限制不適用於此等經批准的交易:第157H(3)條。另見 Financial benefit。
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更新时间:2024/10/27 5:29:20