法律英语词汇“Share premium account”的翻译、意思、用法、释义-法律词典

单词	Share premium account
释义	股份溢價帳 In company accounting, an account comprising amounts transferred representing the aggregate of the premiums received by a company on its share issues: Companies Ordinance (Cap 32) s 48B(1). The share premium account may be applied by the company to issue bonus shares, to write off preliminary expenses or expenses of, or commission paid, or discount allowed on, any issue of shares of the company: s 48B(3). Since share premium is regarded as part of a company’s equity, any application of the share premium account for any other purposes, ie a reduction of the share premium account, will be taken as a reduction of capital and the provisions of the Companies Ordinance relating to the reduction of share capital shall apply: s 48B(1); Re Lippo China Resources Ltd [1998] 1 HKLRD 20. See also Dividend; Share premium. 在公司帳戶中，由撥入款額組成的帳戶，代表公司在其發行股票收取的溢價總額：《公司條例》（第32章）第48B(1)條。公司可將股份溢價帳運用於發行紅股，沖銷公司的開辦費用，或沖銷公司發行股份的開支、就發行股份而支付的佣金或容許的折扣：第48B(3)條。因為股份溢價被視為公司股本的一部分，任何作其他用途的股份溢價帳運用（即減少股份溢價帳）會被視為減少資本，而關於減少股本的公司條例條文會適用：第48B(1)條；Re Lippo China Resources Ltd [1998] 1 HKLRD 20。另見 Dividend; Share premium。
随便看	Spinster Spirits Split bill of exchange Splitting a cause of action Sponsor Sponsorship Factoring arrangement Factory Facts in issue Factual impossibility Factual matrix Failure of consideration Failure of performance Failure of plaintiff to set down for trial Failure to disclose Failure to give evidence Failure to report an accident Failure to traverse allegation Failure to warn Fair basis Fair comment Fair dealing Fair rent Fair trial Fair wear and tear

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