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单词 Share capital
释义 股本
The money subscribed for the shares of a company, or what is represented by that money: Verner v General and Commercial Investment Trust [1894] 2 Ch 239, [1891-94] All ER Rep Ext 409. Share capital is part of a company’s equity and cannot be distributed as dividends, even if the memorandum and articles of association authorise such a payment: Verner v General and Commercial Investment Trust, supra. Share capital may be denominated in Hong Kong dollars or in a foreign currency, unless it is restricted by any provisions of the memorandum of the company to do so: Companies Ordinance (Cap 32) s 5(4); Re BOCI Research Ltd. & Ors [2000] 1 HKC 770. A company having a share capital must state in the memorandum of association the amount of share capital with which the company proposes to be registered and the manner in which the share capital has been sub-divided: s 5(4). This is known as ‘authorised’ or ‘nominal’ share capital. Authorised share capital may be altered by an ordinary resolution, where the alteration does not involve any diminution of liability in respect of unpaid capital or payment to any shareholder of any paid up capital, and no one would be prejudiced or disadvantaged: s 53; Re BOCI Research Ltd. & Ors, supra. Any provisions in the articles of association which restrict a company’s power to increase its share capital is void: Russell v Northern Bank Development Corp Ltd & Ors [1992] 3 All ER 161, 1 WLR 588 (HL). See also Authorised capital; Par value.
認購公司股份的款項,或由該款項代表的事項:Verner v General and Commercial Investment Trust [1894] 2 Ch 239, [1891-94] All ER Rep Ext 409。股本是公司股權的一部分,即使公司的組織章程大綱及章程細則認可此類支付款項,也不可作為股息分配:Verner v General and Commercial Investment Trust,見上文。除非公司章程大綱的任何條文有所限制,否則面值可以港元或一種外幣的形式作出:《公司條例》(第32章)第5(4)條;Re BOCI Research Ltd。 & Ors [2000] 1 HKC 770。如公司屬有股本公司,其章程大綱須述明公司建議註冊的股本及該股本如何分為固定款額的股份:第5(4)條。這稱為「法定」或「名義」股本。可藉一般議決修改法定股本,而有關的修改並不會減少對未繳資本或對任何股東支付的任何繳足股本款項的法律責任,此外不會損害或不利於任何人:第53條;Re BOCI Research Ltd。 & Ors,見上文。任何在公司組織章程細則限制公司增加股本的條文無效:Russell v Northern Bank Development Corp Ltd [1992] 3 All ER 161, 1 WLR 588 (上議院)。另見 Authorised capital; Par value。
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更新时间:2024/10/27 5:29:31