| 单词 | Dormant entity |
| 释义 | 不活動實體 A body corporate which, during a particular period, engages in none of the activities, including becoming entitled to income or liable for expenditure; purchasing or selling any goods or services; making available securities or issuing a prospectus in connection with doing so; and taking part in research and development. A company may pass a special resolution authorising its directors to make declaration stating the date that the company will become dormant and must also state that further declaration will be made if the company ceases to be dormant. The statutory declaration must be filed with the Registrar and upon such delivery the company shall be dormant as from the date of delivery or from the date stated on the declaration as the commencement of a company becoming dormant: Companies Ordinance (Cap 32) s 344A. A company deemed to be dormant is exempt from complying with the requirements of certain requirements under the Companies Ordinance: ss 344A, 107-111 (annual returns and annual general meetings), ss 122-134 (accounts and audit), ss 140A-141 (auditors), s 141C-141D (accounts). See also Body corporate; Entity; Incorporation. 指在某特定期間內，並不進行任何活動的法人團體／法團；這些活動包括可享有收益或須承擔支出的活動；購買或售賣任何貨物或服務；發出可得的證券或發行與此相關的招股章程；以及參與研究與發展。公司可通過特別決議，授權其董事作出聲明，說明有關公司將處於不活動狀態的日期、並必須說明，如公司終止不活動狀態，則會作出進一步的聲明。該法定聲明必須交付予公司註冊處處長存檔，此外，一經交付此等決議，則公司便將自交付之日起或自聲明中指明公司不活動狀態開始之日起處於不活動狀態：《公司條例》（第32章）第344A條。被視為不活動的公司獲轄免遵從《公司條例》中的若干規定：第344A條；第 107及109至111條 （周年申報表和周年大會）；第122至129條及第131至134條（賬目和審計）；第140A至141條（核數師）；第141C至141D條（賬目）。另見 Body corporate; Entity; Incorporation。 |
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