| 单词 | Goodwill |
| 释义 | 商譽 An intangible asset of a business which exists when value of the business is more than its net assets fair market value. The existence of goodwill is often due to strategic location, reputation, good customer relations or other similar factors. Goodwill is composed of a variety of elements. It differs in its composition in different trades and in different business in the same trade: Caesars World Inc v Delman Co Ltd [1988] HKC 421 (HC); The CIR v Muller & Co’s Margarine Ltd (1901) AC 217 (HL). The value of the element of profitability which arises either from the specific business connections in respect of the resumed premises or personality of the owner or combination of both: Land Compensation and Valuation Law in Hong Kong pp 79-80. The true measure of goodwill is profitability on account of shop location and person connection: Chun Hon Chi (t/a Sam Hing Hong Roller Shutter Co) v Director of Lands (LDLR 22/94, unreported). See also Asset; Business; Contract in restraint of trade; Restraint of trade. 當業務的價值多於其淨資產公平市值時，便會出現的業務無形資產。一般是因為策略位置、信譽、與客戶的良好關係或其他類似的因素而建立商譽。商譽由不同的元素組成。在不同的貿易及在相同貿易中的不同業務會存在不同的商譽組成成分：Caesars World Inc v Delman Co Ltd [1988] HKC 421（高等法院）; The CIR v Muller & Co’s Margarine Ltd (1901) AC 217（上議院）。盈利能力元素的價值是與已收回的處所，或擁有人的性格或兩者的組合有關的特定商業關係所產生的：Land Compensation and Valuation Law in Hong Kong 第79至80頁。真正的商譽衡量標準是從商店位置及人際關係所產生的盈利能力：Chun Hon Chi (t/a Sam Hing Hong Roller Shutter Co) v Director of Lands（收回土地申請1994年第22號，未經彙報）。另見 Asset; Business; Contract in restraint of trade; Restraint of trade。n. |
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