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COMPANIES ORDINANCE(香港公司条例--24)

(2011-12-16 18:27:40)
标签:

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分类: 香港法例

Section:

118

Resolutions passed at adjourned meetings

 

30/06/1997

条:

 

在延会上通过的决议

 

 

Where a resolution is passed at an adjourned meeting of – (Amended 6 of 1984 s. 83)

凡某项决议——(由1984年第6号第83条修订)

(a)    a company;

在公司的延会上通过;

(b)   the holders of any class of shares in a company;

在公司的任何类别股份持有人的延会上通过;

(c)    the directors of a company,

在公司董事的延会上通过,

the resolution shall for all purposes be treated as having been passed on the date on which it was in fact passed, and shall not be deemed to have been passed on any earlier date.

则该项决议就所有目的而言,须视为已在其事实上通过的日期获得通过,而不得当作已在任何较早日期获得通过。

[cf. 1929 c. 23 s. 119 U.K.]

Section:

119

Minutes of proceedings of meetings and directors

 

30/06/1997

 

会议议事程序及董事会议的纪录

 

 

(1) Every company shall cause minutes of all proceedings at general meetings and at meetings of its directors to be entered in books kept for that purpose. (Replaced 6 of 1984 s. 84)

每间公司均须安排将大会所有议事程序的纪录及董事会议的纪录,记入为此目的而备存的簿册。(由1984年第6号第84条代替)

(2) Any such minute if purporting to be signed by the chairman of the meeting at which the proceedings were had, or by the chairman of the next succeeding meeting, shall be evidence of the proceedings.

任何此等会议纪录,如看来是由议事程序已完成的会议的主席签署,或看来是由下一镒会议的主席签署,即为议事程序的证据。

(3) Where minutes have been made in accordance with the provisions of this section of the proceedings at any general meeting of the company or meeting of directors or managers, then until the contrary is proved, the meeting shall be deemed to have been duly held and convened, and all proceedings had thereat to have been duly had, and all appointments of directors, managers, or liquidators, shall be deemed to be valid.

凡公司任何大会、董事或经理会议的议事程序纪录已按照本条的条文作出,则该会议须当作已妥为举行及召开,而会议上的一切议事程序须当作已妥为完成,以及所有董事、经理或清盘人的委任均须当作有效,直至相反证明成立为止。

(4) If a company fails to comply with subsection (1), the company and every officer of the company who is in default shall be liable to a fine and, for continued default, to a daily default fine. (Added 6 of 1984 s. 84. Amended 7 of 1990 s. 2)

如公司未有遵从第(1)款的规定,则公司及其每名失责高级人员均可处罚款,如持续失责,则可处近日计算的失责罚款。(由1984年第6号第84条增补。 1990年第7号第2条修订)

[cf. 1929 c. 23 s. 120 U.K.]

Section:

119A

Place where minute book is to kept and notice of change of place

 

30/06/1997

条:

 

备存会议纪录簿册的地点及更改地点通知书

 

 

(1) The books containing the minutes of proceedings of any general meeting of a company, any meeting of directors or any meeting of managers, shall be kept at the registered office of the company:

载有公司任何大会、任何董事会议或任何经理会议的议事程序纪录的簿册,须备存于公司的注册办事处:

   Provided that –

   但——

(a)    if the work of making up the books is done at an office of the company other than the registered office of the company, they may be kept at that other office; and

如该等簿册的制备工作是在公司的注册办事处以外的另一个办事处进行,则该等簿册可备存于该另一个办事处;及

(b)   if the company arranges with some other person for the making up of the books to be undertaken on behalf of the company by that other person, they may be kept at the office of that other person at which the work is done,

如公司与某人作出安排,由该人代公司制备该等簿册,则该等簿册可备存于该人进行该项工作的办事处,

so, however, that they shall not be kept at a place outside Hong Kong.

然而,该等簿册不得备存于香港以外的地方。

(2) Every company shall send notice to the Registrar in the specified form of the place where the books containing the minutes of proceedings of any meeting referred to in subsection (1) are kept and of any change in that place: (Amended 3 of 1997 s. 33)

每间公司均须就载有第(1)款所提述的任何会议的议事程序纪录的簿册所备存的地点,以及就该地点的任何更改,按指明格式向处长送交通知书:(由1997年第3号第33条修订)

Provided that a company shall not be bound to send such notice where the said books have, at all times since they came into existence or, in the case of any such books in existence at the commencement of the Companies (Amendment) Ordinance (6 of 1984), at all times since then, been kept at the registered office of the company.

但如该等簿册自开始存在时已时刻备存于该公司的注册办事处,或如属《1984年公司(修订)条例》(1984年第6号)生效时已存在的簿册,而该等簿册此后时刻备存于该公司的注册办事处,则该公司无须送交此等通知书。

(3) Where a company makes default in complying with subsection (1) or makes default for 14 days in complying with subsection (2), the company and every officer of the company who is in default shall be liable to a fine and, for continued default, to a daily default fine. (Amended 7 of 1990 s. 2)

如公司因没有遵从第(1)款的规定而构成失责,或因没有遵从第(2)款的规定达14天而构成失责,公司及其每名失责高级人员均可处罚款,如持续失责,则可处近日计算的失责罚款。(由1990年第7号第2条修订)

(Added 6 of 1984 s. 85)

Section:

120

Inspection of minute books

 

30/06/1997

条:

 

查阅会议纪录簿册

 

 

(1) The books containing the minutes of proceedings of any general meeting of a company shall during business hours (subject to such reasonable restrictions as the company may by its articles or in general meeting impose, so that no less than 2 hours in each day be allowed for inspection) be open to the inspection of any member without charge.

载有公司任何大会的议事程序纪录的簿册,须在营业时间内(须受公司藉章程细则或在大会上所施加的合理限制所规限,使每天可供查阅的时间不得少于2小时),公开让任何成员免费查阅。

(2) Any member shall be entitled to be furnished, within 7 days after he has made a request in that behalf to the company, with a copy of any such minutes as aforesaid at a charge not exceeding $1 for every 100 words.

任何成员向公司提出有关请求后,均有权在7天内获提供前述会议纪录的副本,收费按字数计算,每100字不超过$1

(3) If any inspection required under this section is refused or if any copy required under this section is not sent within the proper time, the company and every officer of the company who is in default shall be liable in respect of each offence to a fine and, for continued default, to a daily default fine. (Amended 22 of 1950 Schedule; 7 of 1990 s. 2)

如公司拒绝让人根据本条查阅前述会议纪录,或没有在恰当期限内送出根据本条所要求的副本,公司及其每名失责高级人员,均可就每项罪行被处罚款,如持续失责,则可处按日计算的失责罚款。(1950年第22号附表修订;由1990年第7号第2条修订)

(4) In the case of any such refusal or default, the court may by order compel and immediate inspection of the books in respect of all proceedings of general meetings or direct that the copies required shall be sent to the persons requiring them.

如公司如此拒绝让人查阅或如此失责,法院可藉命令强迫公司立即将关于大会的所有议事程序的簿册供有关人士查阅,或指示公司将所要求的副本送交要求取得该等副本的人。

(Amended 6 of 1984 s. 86)

(由1984年第6号第86条修订)

[cf. 1929 c. 23 s. 121 U.K.]

Section:

121

Keeping of books of account

 

30/06/1997

条:

 

账簿的备存

 

 

 

Accounts and Audit

账目及审计

 

(1) Every company shall cause to be kept proper books of account with respect to –

每间公司均须就下列项目安排备存妥善的账簿——

     (a) all sums of money received and expend by the company and the matters in respect of which the receipt and expenditure takes place;

公司一切收支款项,以及有关该等收支的账簿;

     (b) all sales and purchases of goods by the company;

     公司货品的一切销售及购买;

     (c) the assets and liabilities of the company.

      公司的资产及负债。

(2) For the purposes of subsection (1), proper books of account shall not be deemed to be kept with respect to the matters aforesaid if there are not kept such books as are necessary to give a true and fair view of the state of the company’s affairs and to explain its transactions.

就第(1)款而言,如没有备存所需账簿以真实而公平地反映公司的事务状况及解释公司所作的交易,则不得当作已就前述事项备存妥善的账簿。

(3) The books of account shall be kept at the registered office of the company or at such other place as the directors think fit, and shall at all times be open to inspection by the directors:

账簿须备存于公司的注册办事处或董事认为合适的地点,并须时刻公开让董事查阅:

Provided that if books of account are kept at a place outside Hong Kong there shall be sent to, and kept at a place in, Hong Kong and be at all times open to inspection by the directors such accounts and returns with respect to the business dealt with in the books of account so kept as will disclose with reasonable accuracy the financial position of that business as intervals not exceeding 6 months and will enable to be prepared in accordance with this Ordinance the company’s balance sheet, its profit and loss account or income and expenditure account, and any document annexed to any of those documents giving information which is required by this Ordinance and is thereby allowed to be so given.

但如账簿备存于香港以外的地方,则须将与账簿所处理的业务有关的账目及申报表送往香港,并备存于香港某个地点及时该公开让董事查阅;如此备存的账目及申报表须合理准确地披露该业务相隔不超过6个月的账务状况,并使公司能按照本条例拟备资产负债表、损益表或收支表;此外亦须使公司能按照本条例拟备附录于该等文件的任何提供本条例所规定并容许如此提供的数据的文件。

(3A) Any books of account which a company is required by this section to keep shall be preserved by it for 7 years from the end of the financial year to which the last entry made or matter recorded therein relates. (Added 6 of 1984 s. 87)

本条所规定公司备存的任何账簿,须由公司保存7年,由账簿最后所作的记项或最后纪录的事项有关的财政年度终结时起计。(由1984年第6号第87条增补)

(4) If any person being a director of a company fails to take all reasonable steps to secure compliance by the company with the requirements of this section, or has by his own willful act been the cause of any default by the company thereunder, he shall, in respect of each offence, be liable to imprisonment and fine: (Amended 7 of 1990 s. 2)

如任何人身为公司董事而未有采取一切合理步骤以确保公司遵从本条的规定,或藉其本人的故意作为而导致公司不遵从本条的规定,该人可就每项罪行被监禁及罚款:(由1990年第7号第2条修订)

     Provided that –

     但——

(a)    in any proceedings against a person in respect of an offence under this section consisting of a failure to take reasonable steps to secure compliance by the company with the requirements of this section, it shall be a defence to prove that he had reasonable ground to believe and did believe that a competent and reliable person was charged with the duty of seeing that those requirements were complied with and was in a position to discharge that duty; and

在任何就本条所订罪行而针对某人提起的法律程序中(如该罪行包括没有采取合理步骤以确保公司遵从本条的规定),如该人能证明其有合理的理由相信而又确实相信,一名合资格而又可靠的人,已获委以确保该等规定获遵从的职责,而该名获委该项职责的人又能够执行该项职责,即可作为免责辩护;及

(b)   a person shall not be sentenced to imprisonment for such an offence unless, in the opinion of the court dealing with the case, the offence was committed willfully.

任何人不得因上述罪行而被判处监禁,但如处理该案的法院认为该人乃故意犯该罪行,则属例外。

(Replaced 80 of 1974 s. 12)

(由1974年第80号第12条代替)

[cf. 1948 c. 38 s. 147 U.K.]

Section:

122

Profit and loss account and balance sheet

 

30/06/1997

条:

 

损益表及资产负债表

 

 

(1) Subject to subsection (1B), the directors of every company shall lay before the company at its annual general meeting a profit and loss account or, in the case of a company not trading for profit, an income and expenditure account for the period, in the case of the first account, since the incorporation of the company, and, in any other case, since the preceding accounts. (Replaced 10 of 1987 s. 4)

除第(1B)款另有规定外,每间公司的董事均须在公司的周年大会上,将损益表提交公司省览,如公司属非牟利公司,则将收支表提交公司省览该等账目所涵盖的期间,如属提交首份的账目,须为自该公司成立为法团以来的一段期间,如属任何其他情况,则须为自上次账目结算日期以来的一段期间。(由1987年第10号第4条代替)

(1A) The accounts referred to in subsection (1) shall be made up to a date falling not more than 6 months, or, in the case of a private company (other than a private company which at any time during the period to which the said accounts relate was a member of group of companies of which a company other than a private company was a member) and a company limited by guarantee not more than 9 months, before the date of the meeting. (Added 10 of 1987 s. 4. Amended L.N. 245 of 1987)

第(1)款所提述的账目的结算日期,不得早于大会举行日期前6个月;如属私人公司(但并非在上述账目有关的期间内任何时间为某个公司集团的成员的公司,而该公司集团内,另一间非私人公司为该集团的成员)及担保有限公司,则不得早于大会举行日期前9个月。

(1B) The court, if for any reason it thinks fit so to do, may in the case of any company and with respect to any year –

法院如因任何理由而认为适合,可就任何公司及就任何年度——

(a)    substitute for the requirement in subsection (1) to lay a profit and loss account or (as the case may be) an income and expenditure account before the company at its annual general meeting a requirement to lay such account before the company at such other general meeting of the company as the court may specify; and

将第(1)款中在公司周年大会上,提交损益表或(视属何情况而定)收支表予公司省览的规定,由法院指明的账目在法院指明的其他大会上提交公司省览的规定所取代;及

(b)   extend the periods of 6 and 9 months referred to in subsection (1A). (Added 10 of 1987 s. 4)

将第(1A)款中所提述的6个月及9个月两段期限延展。(由1987年第10号第4条增补)

(3) If any person being a director of a company fails to take all reasonable steps to comply with the provisions of this section he shall, in respect of each offence, be liable to imprisonment and a fine: (Amended 7 of 1990 s. 2)

如任何人身为公司董事而未有采取一切合理步骤以遵从本条的条文规定,该人可就每项罪行被处监禁及罚款:(由1990年第7号第2条修订)

     Provided that –

     但——

(a)    in any proceedings against a person in respect to an offence under this section, it shall be a defence to prove that he had reasonable ground to believe and did believe that a competent and reliable person charged with the duty of seeing that the provisions of this section were complied with and was in a position to discharge that duty; and

在任何就本条所订罪行而针对某人提起的法律程序中,如该人能证明其有合理的理由相信而又确实相信,一名合资格而又可靠的人,已获委以确保本条的条文规定获遵从的职责,而该名获委该项职责的人又能够执行该项职责,即可作为免责辩护;及

(b)   a person shall not be sentenced to imprisonment for such an offence unless, in the opinion of the court dealing with the case, the offence was committed willfully.

任何人不得因上述罪行而被处监禁,但如处理该案的法院认为该人乃故意犯该罪行,则属例外。

(Replaced 80 of 1974 s. 12)

(由1974年第80号第12条代替)

[cf. 1948 c. 38 s. 148 U.K.]

Section:

123

General provisions as to contents and form of accounts

L.N.163 of 2005

01/12/2005

条:

 

与账目的内容及形式有关的一般条文

 

 

(1) Every balance sheet of a company shall give a true and fair view of the state of affairs of the company as at the end of its financial year, and very profit and loss account of a company shall give a true and fair view of the profit or loss of the company for the financial year.

公司的每份资产负债表,须真实而公平地反映公司于其财政年度终结时的事务状况,而公司的每份损益表,则须真实而公平地反映公司在该财政年度的利润或亏损。

(2) A company’s balance sheet and profit and loss account shall comply with the requirements of the Tenth Schedule, so far as applicable thereto.

公司的资产负债表及损益表,须符合附表10内所适用的规定。

(3) Save as expressly provided in Part III of the Tenth Schedule, the requirement of subsection (2) and the said Schedule shall be without prejudice either to the general requirements of subsection (1) or to any other requirements of this Ordinance. (Amended 12 of 2005 s. 4)

除附表10III部明文规定外,第(2)款及上述附表的规定不得损害第(1)款的一般规定,亦不得损害本条例的任何其他规定。(由2005年第12号第4条修订)

(4) Where compliance with the requirements of the Tenth Schedule and other requirements of this Ordinance as to the matters to be included in a company’s balance sheet and profit and loss account or in a statement annexed to those accounts –

如遵守附表10的规定以及本条例中关于须列入公司的资产负债表及损益表或附录于该等账目的陈述书中的事宜的其他规定——

     (a) would not be sufficient to give a true and fair view of the state of affairs or the profit or loss of the company; or

不会足以真实而公平地反映公司的事务状况或公司的利润或亏损;或

     (b) is inconsistent with the requirement to give a true and fair view of the state of affairs or the profit or loss of the company,

与真实而公平地反映公司的事务状况或公司的利润或亏损的规定相抵触,

then-则——

     (c) in the case of paragraph (a), additional information that is necessary to give a true and fair view thereof shall be given in the accounts or statement, as the case may require; and

如属(a)段的情况,须在该等账目或陈述书(视情况所需而定)内提供为真实而公平地反映有关状况、利润或亏损而需提供的额外数据;及

     (d) in the case of paragraph (b), the directors of the company shall depart from those requirements to the extent that is necessary to give a true and fair view thereof with the reasons for and particulars and effects of such departure to be given in the accounts or in a statement to those accounts. (Replaced 12 of 2005 s. 4)

如属(b)段的情况,公司的董事须在为真实而公平地反映有关状况、利润或亏损所需的范围内偏离有关规定,并在该等账目或在附录于该等账目的陈述书内,述明偏离的理由、详情及影响。(由2005年第12号第4条代替)

(5) Subsections (1) and (2) shall not apply to a company’s profit and loss account if –

第(1)及(2)款在以下情况下不适用于公司的损益表——

      (a) the company has subsidiaries; and

       公司有附属公司;及

      (b) the profit and loss account is framed as a consolidated profit and loss account dealing with all or any of the company’s subsidiaries as well as the company and –

该损益表是以综合损益表的形式拟定,处理公司本身及公司的所有或任何附属公司,并且——

          (i) complies with the requirements of this Ordinance relating to consolidated profit and loss accounts; and

          符合本条例中与综合损益表有关的规定;及

          (ii) shows how much of the consolidated profit or loss for the financial year is dealt with in the accounts of the company.

显示该财政年度的综合利润或亏损当中,有多少是在公司的账目内已处理的。

(6) If any person being a director of a company fails to take all reasonable steps to secure compliance as respects any accounts laid before the company in general meeting with the provisions of this section and with the other requirements of this Ordinance as to the matters to be stated in accounts, he shall, in respect of each offence, be liable to imprisonment and a fine: (Amended 7 of 1990 s. 2)

如任何人身为公司董事而未有采取一切合理步骤以确保在任何大会上提交公司省览的账目符合本条的条文规定,及确保符合本条例所载与在账目中所陈述的事项有关的其他规定,该人可就每项罪行被处监禁及罚款:(由1990年第7号第2条修订)

Provided that –

但——

(a)                 in any proceedings against a person in respect of an offence under this section, it shall be a defence to prove that he had reasonable ground to believe and did believe that a competent and reliable person was charged with the duty of seeing that the said provisions or the said other requirements, as the case may be, were complied with and was in a position to discharge that duty; and

在任何就本条所订罪行而针对某人提起的法律程序中,如该人能证明其有合理的理由相信而又确实相信,一名合资格而又可靠的人,已获委以确保上述条文或上述的其他规定(视属何情况而定)获遵从的职责,而该名获委该项职责的人又能够执行该项职责,即可作为免责辩护;及

(b)                a person shall not be sentenced to imprisonment for any such offence unless, in the opinion of the court dealing with the case, the offence was committed willfully.

任何人不得因上述罪行而被判处监禁,但如处理该案的法院认为该人乃故意犯该罪行,则属例外。

(7) For the purposes of this section and the following provisions of this Ordinance, except where the context otherwise requires, -

就本条及本条例以下条文而言,除文意另有所指外——

     (a) any reference to a balance sheet or profit and loss account shall include any notes thereon or document annexed thereto giving information which is required by this Ordinance and is thereby allowed to be so given; and

凡提述资产负债表或损益表之处,须包括提述该资产负债表或损益表的任何附注,或附录于资产负债表或损益表的任何文件,该等文件及附注乃提供本条例所规定提供并容许如此提供的数据者;及

     (b) any reference to a profit and loss account shall be taken, in the case of a company not trading for profit, as referring to its income and expenditure account, and references to profit or to loss and, if the company has subsidiaries, references to a consolidated profit and loss account shall be construed accordingly.

如属非牟利公司,凡提述损益表之处,须视为提述该公司的收支表;而提述利润或提述亏损之处,以及提述综合损益表之处(如该公司有附属公司),均须据此解释。

(Replaced 80 of 1974 s. 12)

(由1974年第80号第12条代替)

[cf. 1948 c. 38 s. 149 U.K.]

Section:

124

Obligation to lay group accounts before holding company

 

30/06/1997

条:

 

将集团账目提交控股公司省览的责任

 

 

(1) Where at the end of its financial year a company has subsidiaries, accounts or statements (in this Ordinance referred to as “group accounts”) dealing as hereinafter mentioned with the state of affairs and profit or loss of the company and the subsidiaries shall, subject to subsection (2), be laid before the company in general meeting when the company’s own balance sheet and profit and loss account are so laid.

凡公司在其财政年度终结时拥有附属公司,则除第(2)款另有规定外,当公司的资产负债表及损益表在大会上提交公司省览时,须同时将如下述般处理公司及其附属公司的事务状况与利润或亏损的账目或报表(在本条例中称为“集团账目”),提交公司省览。

(2) Notwithstanding anything in subsection (1) –

即使第(1)款有任何规定——

     (a) group accounts shall not be required where the company is at the end of its financial year the wholly owned subsidiary of another body corporate; and (Amended 6 of 1984 s. 88)

凡公司在其财政年度终结时,为另一法人团体的全资附属公司,则无须提交集团账目;及(由1984年第6号第88条修订)

     (b) group accounts need not deal with a subsidiary of the company if the company’s directors are of opinion that –

集团账目无须处理公司的附属公司,如公司的董事认为——

         (i) it is impracticable, or would be of no real value to members of the company, in view of the insignificant amount involved, or would involve expense or delay out of proportion to the value to members of the company; or

鉴于牵涉的款额微不足道,此举并不切实可行或对公司的成员并无真正价值,或认为此举所牵涉的费用或所造成的延误,与其对公司成员的价值,会不成比例;

         (ii) the result would be misleading, or harmful to the business of the company or any of its subsidiaries; or

有关结果会具误导性,或会对公司或其任何附属公司的业务不利;或

         (iii) the business of the holding company and that of the subsidiary are so different that they cannot reasonably be treated as a single undertaking;

控股公司的业务与附属公司的业务分别很大,以致两者不能合理地视为单一企业;

and, if the directors are of such an opinion about each of the company’s subsidiaries, group accounts shall not be required:

此外,如董事对公司的每间附属公司均持上述意见,则无须提交集团账目:

   Provided that the approval of the Financial Secretary shall be required for not dealing in group accounts with a subsidiary on the ground that the result would be harmful or on the ground of the difference between the business of the holding company and that of the subsidiary.

但必须获得财政司司长的批准,始可以结果会属不利为理由或以控股公司的业务与附属公司的业务有所分别为理由,而不在集团账目中处理该附属公司。(由1997年第362号法律公告修订)

(3) If any person being a director of a company fails to take all reasonable steps to secure compliance as respects the company with the provisions of this section, he shall, in respect of each offence, be liable to imprisonment and a fine: (Amended 7 of 1990s. 2)

如任何人身为公司董事而未有采取一切合理步骤以确保公司遵从本条的条文规定,该人可就每项罪行被处监禁及罚款︰ (1990年第7号第2条修订)

Provided that –

但——

(a)                 in any proceedings against a person in respect of an offence under this section, it shall be a defence to prove that he had reasonable ground to believe and did believe that a competent and reliable person was charged with the duty of seeing that the requirements of this section were complied with and was in a position to discharge that duty; and

在任何就本条所订罪行而针对某人提起的法律程序中,如该人能证明其有合理的理由相信而又确实相信,一名合资格而又可靠的人,已获委以确保本条的规定获遵从的职责,而该名获委该项职责的人又能够执行该项职责,即可作为免责辩护;及

(b)                a person shall not be sentenced to imprisonment for an offence under this section unless, in the opinion of the court dealing with the case, the offence was omitted willfully.

任何人不得因上述罪行而被判处监禁,但如处理该案的法院认为该人乃故意犯该罪行,则属例外。

(4) For the purposes of this section a body corporate shall be deemed to the wholly owned subsidiary of another if it has no members except that other and that other’s wholly owned subsidiaries and its or their nominees.

就本条而言,如某法人团体除了另一法人团体、该另一法人团体的全资附属公司及其代名人之外,并无其他成员,则该法人团体须当作是该另一法人团体的全资附属公司。

(Replaced 80 of 1974 s. 12)

(由1974年第80号第12条代替)

[cf. 1948 c. 38 s. 150 U.K.]

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