| 单词 | Dividend right |
| 释义 | 收取股息的權利 The right of a person as a registered member of a company to dividends. Dividend rights depend on provisions in the company’s memorandum and articles: Halsbury’s Laws of Hong Kong, Vol 6, Companies and Corporations [95.0730]. Generally the articles provide that members are entitled to dividends only when such dividends are declared. If the articles so provided, the directors may from time to time pay to its members interim dividends which appear to the directors to be justified by the profits of the company: Companies Ordinance (Cap 32) table A art 116. It is usually the company in general meeting which has the power to declare dividends but no such dividends shall exceed the amount recommended by the directors: table A. See also Dividend; Dividend policy. 作為公司註冊成員的人就股息享有的權利。此等權利取決於公司組織章程大綱和章程細則中的條文規定：Halsbury’s Laws of Hong Kong, 第6冊，公司與法團，第[95.0730]段。章程細則一般規定公司成員只有在有關公司宣布此等股息時才才享有股息。如章程細則有規定，則董事可不時向成員支付董事根據公司的利潤覺得是合理的中期股息：《公司條例》（第32章）附表1A表第116條。概括而言，宣布股息的權利在公司大會上，但有關的股息不得超逾董事建議的款額：A表。另見 Dividend; Dividend policy。 |
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