| 单词 | Share buy-back |
| 释义 | 股份回購 The acquisition by a company of its own shares or interests in them. In order to protect members, creditors and general public, both listed and unlisted companies, in purchasing their own shares, must follow strictly the relevant statutory requirements and procedures stated in the Companies Ordinance (Cap 32). Basically, in order to do so, share buy-back must be allowed by the articles of association of the company: Companies Ordinance (Cap 32) s 49B; table A arts 47A, 47B, 47C. The company needs to convene and hold a general meeting and passes a resolution to authorise the share buy-back, with no votes being cast in favour of the resolution by any person whose shares are to be purchased: ss 49BA, 49D. The buy-back shall be paid out of distributable profit or proceeds of a fresh issue of shares: s 49B(4). A private company may also purchase its shares with payment out of capital upon fulfillment of special requirements listed in ss 49K, 49L and 49M. The ancillary payments other than the purchase price must be paid out of distributable profit: s 49C. After purchase of shares, the company must deliver to the Companies Registry within 14 days a return in the specified form stating the details of the transactions, such as the number and nominal value of the shares being purchased, the aggregate amount paid for the shares, the maximum and minimum prices of the shares etc: s 49G. Any member or creditor of the company, who objects the share purchase, may, within five weeks of the date on which the resolution was passed, apply to the court for cancellation of the resolution authorizing the share buy-back: s 49N Companies Ordinance (Cap 32). See also Authorised buy-back; Maintenance of capital. 由公司收購本身的股份或其中的權益。為保障成員，債權人及公眾人士，上市及非上市公司在購買其本身的股份時，必須嚴格遵守在《公司條例》(第32章)述明的有關法例規定和法律程序。基本上，為成功回購股份，有關的公司組織章程細則必須准予股份回購事宜：《公司條例》（第32章）第49B條；A表第47A、47B及47C條。有關的公司須召集及舉行全體大會，及通過決議以認可有關的股份回購，但有關的任何投票不應對由股份可能被購買的人提出的決議有利：第49BA及49D條。應從可分發利潤或從發行新股份所得收益中撥款購回本身股份：第49B(4)條。如符合在《公司條例》（第32章）第49K、49L及49M條列明的特別規定，私人公司可從資本中撥款購買本身的股份。須從其可分發利潤中撥款支付非購買價的其他款項：第49C條。在購買股份之後，公司須在14天之內，將一份申報表交付公司註冊處處長註冊；該份申報表須具有指明格式，並述明有關交易的詳情，例如所購買的股份數目及面值，該公司就該等股份所支付的總款額，就所購買的每一類別股份所支付的最高及最低價格等等：第49G條。任何反對購買股份的公司成員或公司債權人，均可在該項決議通過的日期起計5個星期內，向法院申請取消該項決議，以認可回購有關的股份：第49N條。另見 Authorised buy-back; Maintenance of capital。 |
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