| 单词 | Subsidiary |
| 释义 | 附屬公司 A company under the control of another company which controls the composition of the board of directors of the subsidiary, or holds more than one half of the voting shares, or holds more than one half of the issued share capital of the company: Companies Ordinance (Cap 32) s 2(4). The controlling company is known as ‘parent company’. It may form a subsidiary by acquiring a controlling interest in an existing company, or by setting up a new company retaining a controlling interest. If a company is the parent company for a group of subsidiaries, it is known as the holding company for that group of subsidiaries. A company is a wholly owned subsidiary if it has no members except that of the controlling company or the controlling company’s wholly owned subsidiaries and its or their nominees: s 124(4). When determining whether a company is a subsidiary: (i) any shares or power exercisable by the controlling company in a fiduciary capacity must be treated as not held or exercisable by it; (ii) subject to the following two heads, any shares held or power exercisable by any person as a nominee for the controlling company (except where the controlling company is concerned only in a fiduciary capacity) or by, or by a nominee for, a subsidiary of that other company, not being a subsidiary which is concerned only in a fiduciary capacity, must be treated as held or exercisable by the controlling company; (iii) any shares held or power exercisable by any person by virtue of the provisions of any debentures of the controlling company or of a trust deed for securing any issue of such debentures must be disregarded; and (iv) any shares held or power exercisable by, or by a nominee for, the controlling company or its subsidiary (not being held or exercisable as mentioned in head (iii)) must be treated as not held or exercisable by the controlling company if the ordinary business of the controlling company or its subsidiary, as the case may be, includes the lending of money and the shares are held or the power is exercisable as aforesaid by way of security only for the purposes of a transaction entered into in the ordinary course of that business: s 2(6). See also Holding company; Parent company. 一間公司其公司董事局的組成，或過半數的表決權，或過半數已發行股本由另一間公司控制者：《公司條例》（第32章）第2(4)條。作出控制的公司稱為「母公司」。一間公司可藉下述方式組成附屬公司，即取得一間現有公司的控制權益，或設立一間新公司而保留對它的控制權益。如一間公司是一組公司的母公司，該一間公司亦稱為該一組公司的控股公司。如一間公司除了該控股公司外，或該控股公司的全資附屬公司及其代名人之外，並無其他成員，則該間公司為一間全資附屬公司：第124(4)條。在決定一間公司是否另一間公司的附屬公司時，(i) 任何該另一間公司以受信人身分所持有的股份或可由其行使的權力，須視為並非該另一間公司所持有的股份或可行使的權力；(ii) 除下述兩段另有規定外，任何人作為該另一間公司的代名人而持有的股份或可行使的權力(該另一間公司僅以受信人身分而關涉在內的情況除外)；或該另一間公司的附屬公司(並非僅以受信人身分而關涉的附屬公司)或該附屬公司的代名人所持有的股份或可行使的權力，須視為該另一間公司所持有的股份或可行使的權力；(iii) 任何人憑藉控股公司的債權證的條文，或憑藉用以保證發出該等債權證的信託契據的條文而持有的股份或可行使的權力，須不予理會；及(iv) 該控股公司、其附屬公司、該控股公司的代名人或該附屬公司的代名人所持有的股份或可行使的權力（並非如(iii)段所述的方式所持有或可行使者），如該控股公司或其附屬公司（視屬何情況而定）的通常業務乃包括借出款項，而以前述方式所持有的股份或可行使的權力僅屬該種通常業務運作的交易中的一種保證，則該等股份或權力須視為並非該控股公司所持有或可行使：第2(6)條。另見 Holding company; Parent company。n. |
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