| 单词 | Shell company |
| 释义 | 空殼公司 A company that has been legally formed but has no active business operation or significant assets. For this reason this company can be bought ‘off the shelf’ as it can be quicker and simpler to purchase a shelf company rather than go through the process of registering an entirely new company. Where the company proposed to be acquired is a shell company, whose assets consist largely of cash, there is always a real possibility of a breach of the statutory provisions prohibiting the provision of financial assistance for the purchase of the company’s own shares (Companies Ordinance (Cap 32) ss 47A-47D) or of some other criminal act, such as a conspiracy to cheat and defraud minority shareholders, taking place (Selangor United Rubber Estates Ltd v Cradock (a bankrupt) (No 3) [1968] 2 All ER 1073, 1 WLR 1555). Obtaining a listing via a shell company is called ‘backdoor listing’ or ‘reverse takeover’: Sabine, Corporate Finance: Flotations, Equity Issues and Acquisitions (3rd Ed, 2003) LexisNexis Butterworths, para 10.2. See also Backdoor listing; Reverse takeover. 在法律上已正式成立，但沒有活躍業務經營或重要資產的公司。因而此類公司可在「空殼」的情況下被買入，因為買入空殼公司較通過註冊完全嶄新公司的程序更快及更簡單。如公司建議購置的公司是空殼公司，而該空殼公司的資產大部分由現金組成，則總是有真實的可能性違反法定條文，即違反禁止給予資助購買公司本身股份的的條文 (《公司條例》（第32章）第 47A至47D條) 或有若干其他刑事行為發生，例如串謀行騙及行騙少數股東(Selangor United Rubber Estates Ltd v Cradock (a bankrupt) (No 3) [1968] 2 All ER 1073, 1 WLR 1555)。透過空殼公司而獲得上市的稱為「借殼上市」或「反向收購」：Sabine, Corporate Finance: Flotations, Equity Issues and Acquisitions (2003年第3版) LexisNexis Butterworths, 第10.2段。另見 Backdoor listing; Reverse takeover。 |
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