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单词 Discount issue
释义 折扣發行
The issuing of shares for a consideration less than their nominal or par value. At common law it is illegal to issue shares at a discount: Ooregum Gold Mining Co of India v Roper [1892] AC 125 (HL). A company may, subject to strict restrictions, issue at a discount shares in the company of a class already issued: Companies Ordinance (Cap 32) s 50. The issue must be authorised by a resolution passed in the general meeting and sanctioned by the court: s 50(1)(a). The resolution must specify the maximum rate of discount at which the shares are to be issued: s 50(1)(b). The shares must be issued within one month of the court order confirming the issue or within such extended time as the court may allow: s 50(1)(c). Every prospectus relating to the issue of the shares must contain particulars of the discount allowed on the issue of the shares or of so much of that discount as has not been written off. A company is empowered to pay commission or apply any of its shares in payment of any commission, discount, or allowance to any person in consideration of that person taking up shares: s 46. See also Par value; Share premium.
以低於有關股份的名義值或票面值作為代價的股份發行。在普通法下,按折扣發行股份屬非法:Ooregum Gold Mining Co of India v Roper [1892]AC 125 (上議院)。在符合嚴格限制的情況下,公司可按折扣發行公司原已發行的某一類別的股份:《公司條例》(第32章)第50條。按折扣發行股份一事,必須籍在公司大會上所通過的決議批准,並須獲法院的認許:第50(1)(a)條。該項決議必須指明該等股份發行所按的最高折扣率:第 s 50(1)(b)條。該等股份必須在法院認許該次發行的日期後一個月內發行,或在法院所容許的延展時限內發行:第50(1)(d)條。須在涉及股份發行的每一份招股章程,詳細說明在股份發行中允許給予的折扣或者仍未被註銷的的折扣。公司獲賦予權力向任何認購或促致認購有關公司股份的人,支付佣金或運用其股份支付任何佣金,折扣或津貼,作為該人認購股份的代價。另見 Par value; Share premium。
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更新时间:2024/10/27 3:41:49