| 单词 | Share splitting |
| 释义 | 股份拆細／拆股 The subdivision of shares into shares of smaller value. For example, an authorised capital of $1 million shares divided into 100,000 shares of $10 each may be subdivided into 500,000 shares of $2 each. Where it is authorised by the articles of association, a company may subdivide its shares, or any of them, into shares of smaller amount than is fixed by the memorandum, so, however, that in the subdivision the proportion between the amount paid and the amount, if any, unpaid on each reduced share shall be the same as it was in the case of the share from which the reduced share is derived. Subdivision of shares must be approved in general meeting. The company must within one month of doing so give notice to the Registrar of Companies specifying the shares subdivided: Companies Ordinance (Cap 32) ss 53(1)(d), (2), 54(1)(d), sch 1 table A art 46(b). Share splitting may be used by a listed company to improve the marketability of its shares, which are trading at a high market price, and to diversify the ownership of the company. Share splitting does not involve any redemption, cancellation or new issue of shares. See also Authorised capital. 拆分股份為較小價值的股份。例如$1,000,000股份的法定資本分為每股$10的100,000股份，可被拆分為每股$2的500,000股份。如獲組織章程細則授權，公司可將股份或其中任何部分，再拆分為款額較章程大綱所訂定的為小的股份；但在作此項再拆分時，每一股縮小股份的已付股款與未付股款(如有的話)的比例，須與該縮小股份所得自的原先股份的比例一樣。必須由公司在大會上批准有關的拆股事項。而公司須於事後1個月內，通知公司註冊處處長，指明經拆分的股份：《公司條例》(第32章) 第53(1)(d)、(2)、 54(1)(d)條及附表1A表第46(b)條。上市公司可藉股份拆細／拆股改善其正以高市價買賣的股份的買賣情況，及分散公司的擁有權。 股份拆細／拆股並不涉及任何股份的贖回、取消或新發行。另見 Authorised capital。 |
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