| 单词 | Share |
| 释义 | 股／股份 1. A security issued by a company representing part ownership in the company, entitling the holder to participate in the distribution of the company’s profits and, when the company is wound up, its surplus assets. It includes stock, except where a distinction between stock and shares is expressed or implied: Companies Ordinance (Cap 32) s 2(1). The shares in a company are personal estate transferable in manner provided by the articles of the company and shall not be of the nature of real estate: s 65. A share is frequently described as a ‘bundle of rights’: Re Banque des Marchands de Moscou (Koupetschesky) [1958] Ch 182, [1957] 3 All ER 182. 2. The interest of a shareholder in a company, measured by a sum of money: Borland’s Trustee v Steel Bros & Co Ltd [1901] 1 Ch 279. Shares may be acquired by purchase from an existing shareholder, by subscription when the company issues new shares. An issue of new shares may be made to the public directly, or it may be a private placement made to selected investors. Shares may carry voting rights in the affairs of the company. They are divided into different classes according to their terms of issue, and may be bought and sold on stock exchanges in multiples according to their price. Shares may be transferred between people and transmitted on death: Companies Ordinance (Cap 32) s 67. The number and par value of issued shares held by a member usually determines the proportional interest of the member in the company. A share comprises various rights and obligations contained in the statutory contract embodied in the company’s constitution, and also as prescribed by the Companies Ordinance (Cap 32). See also Legal chose in action; Ordinary share; Securities. 1. 公司發行的證券，代表著對公司的部份所有權，並使持有者有權參與公司的利潤分配，及在公司清盤時，參與公司的剩餘資產分配。除非在股額與股份之間有明訂或隱含的區別外，否則股份亦包括股額：《公司條例》（第32章）第2(1)條。公司的股份為非土地產業，可按公司章程細則所訂定的方式轉讓，而不屬於土地產業性質：第65條。股份經常被稱為「一大批堆權利」：Re Banque des Marchands de Moscou (Koupetschesky) [1958] Ch 182, [1957] 3 All ER 182 。 2. 股東在公司以幣值計算的權益：Borland’s Trustee v Steel Bros & Co Ltd [1901] 1 Ch 279。股份可透過向現有股東購買、當公司發行新股時認購而獲得。可直接向公眾發行新股，或可向被選的投資者私人配售。股份附有就公司事務的投票權。股份根據發行的條款被區分為不同的類別，並可在股票交易所根據它的價格成組的買賣。股份可以轉讓並在死亡時傳轉：《公司條例》（第32章）第67條。成員所持有的已發行股份的數目及面值一般決定該成員在公司的權益比例。股份由不同的權利與義務組成，該些權利與義務包含在載錄有公司憲法的法定合約中，並由《公司條例》（第32章）所訂明。另見 Legal chose in action; Ordinary share; Securities。n. |
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