| 单词 | Dividend |
| 释义 | 股息/紅利／攤還債款 The yield or return derived from investment or an amount payable to the creditors of an insolvent company or a bankrupt individual after payment of expenses and preferential debts. Corporations - 1. A payment to creditors by a trustee in bankruptcy or a liquidator. Dividends are based on the net amount available for payment and the total of the debts notified to and accepted by the trustee or liquidator. Subject to the provisions as to preferential payments, creditors of equal ranking receive equal treatment: Companies Ordinance (Cap 32) s 250. If there are sufficient funds, a creditor whose proof of debt is admitted is fully repaid. If there are insufficient funds to pay all debts, creditors are paid a proportion of their debts. Payment of dividend is regulated by the Bankruptcy Rules (Cap 6A) r 123; Companies (Winding-up) Rules (Cap 32H) r 142. 2. A share of the profits, whether at a fixed rate or otherwise, allocated to the holders of shares in a company: Henry v Great Northern Rly Co (1857) 1 De G & J 606; Chelsea Waterworks Co v Metropolitan Water Board [1904] 2 KB 77 (CA); Bond v Barrow Hoematite Steel Co [1902] 1 Ch 353. No dividend is payable except out of profits: Companies Ordinance (Cap 32) s 79B(1). An interim dividend may be declared during the year on the authority of the directors, with a final dividend recommended by the directors but authorised by the shareholders and decided at the annual general meeting. Whether a dividend is payable in proportion to the paid up value of a share or its nominal value depends on the articles of association: Oakbank Oil Co v Crum (1882) 8 AC 65 (HL); Wilkinson v Cummins (1853) 11 Hare 337; Morgan v Great Eastern Rly Co (No 2) (1863) Hem & M 560. Except as otherwise provided by the rights attached to shares, all dividends must be declared and paid according to the amounts paid up on the shares on which the dividend is paid: Companies Ordinance (Cap 32) sch 1 table A reg 119. See also Cumulative dividend right; Declaration of dividend; Dividend payout ratio; Dividend reinvestment plan; Dividend warrant; Dividend yield; Final dividend; Interim dividend; Proof of debt; Trustee in bankruptcy. Taxation and revenue - Dividend received from a corporation which is subject to Hong Kong profits tax will not be included in the assessable profits of the recipient of the dividend: Inland Revenue Ordinance (Cap 112) s 26(a). 指從投資衍生的收益或回報，或無力償債公司或破產人在償付費用和優先債務後應支付予債權人的款額。 法團 - 攤還債款 1. 指破產受託人或清盤人對債權人的付款。攤還債款是基於可供償付的的淨額和向受託人或清盤人呈報及獲其接納的債務總數。除有關優先付款的條文另有規定外，同等類別的債權人會獲得同等待遇：《公司條例》（第32章）第250條。如有充足的資金，則獲認可債務證明的債權人將獲全額償還。如沒有充足的資金以償還所有債務，則會按比例償還予債權人的債務。《破產規則》第 6A章）第 123條；《公司 （清盤）規則 （第32H章）第 142條規則規管攤還債款的派發 。股息/紅利 2. 指分配予公司股份持有人的利潤份額（無論是否以固定的利率作出）：Henry v Great Northern Rly Co (1857) 1 De G & J 606；Chelsea Waterworks Co v Metropolitan Water Board [1904] 2 KB 77 （芵國上訴法院）；Bond v Barrow Hoematite Steel Co [1902] 1 Ch 353。僅可從可供分發的利潤中撥款作出應繳付的股息：《公司條例》（第32章）第79B(1)條。可在根據董事權限的情況下，在年中宣布中期股息，而由董事建議的末期股息應獲得股東的批准並在周年大會上決定。股息是否應按照繳足股份的價值或其票面價值的比例支付取決於有關的組織章程細則：Oakbank Oil Co v Crum (1882) 8 AC 65 （上議院）；Wilkinson v Cummins (1853) 11 Hare 337；Morgan v Great Eastern Rly Co (No 2) (1863) Hem & M 560。除非依附於股份的權利另有規定，否則須按照就股份支付股息的該等股份所繳付或入帳列為已繳付的款額而作出所有股息的宣布及支付：《公司條例》（第32章）附表1A表第119條。另見 Cumulative dividend right; Declaration of dividend; Dividend payout ratio; Dividend reinvestment plan; Dividend warrant; Dividend yield; Final dividend; Interim dividend; Proof of debt; Trustee in bankruptcy。 稅收與稅務 - 應按本港利得稅課稅的法團股息，不得計入股息收受人的應評稅利潤內：《稅務條例》（第112章）第26(a)條。n. |
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