| 单词 | Shadow director |
| 释义 | 影子董事 A person in accordance with whose directions or instructions the directors of a company are accustomed to act, but a person is not to be regarded as a shadow director by reason only that the directors act on advice given by him in a professional capacity: Companies Ordinance (Cap 32) s 168C(1); Securities and Futures Ordinance (Cap 571) sch 1. A person who is not named as a director but who performs the functions of a director: Halsbury’s Laws of Hong Kong, Vol 24, Taxation and Revenue [370.090]. The directors of a parent company are not, without more, shadow directors of a subsidiary: Re Hydrodam (Corby) Ltd [1994] 2 BCLC 180. See also Director; Directors’ duties; Nominee director. 指公司董事慣常按照某人的指示或指令行事的人，但如某人以專業身分提供意見而董事按該等意見行事，則該人不得僅因此而視為幕後董事：《公司條例》（第32章）第168C(1)條；《證券及期貨條例》（第571章）附表1。 沒有被名為董事，但履行董事職務的人：Halsbury’s Laws of Hong Kong，第24冊，稅收與稅務，第[370.090]段。母公司的董事並不再是附屬公司的影子董事：Re Hydrodam (Corby) Ltd [1994] 2 BCLC 180。另見 Director; Directors’ duties; Nominee director。 |
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