All sections · Part XIII: Protected Cell Companies · Sub-Part IV: Assets and Liabilities
228 小区和核心资产
(1) 受保护单元公司的资产是单元资产或核心资产。
(2) Es ist die Pflicht der Direktoren einer geschützten Zellfirma –
(a) 将手机资产与核心资产分开并加以区分；以及
(b) 将归属于每个单元的单元资产与归属于其他单元的单元资产分开并加以区分。
(3) 受保护单元公司的单元资产应包括归属于该公司单元的公司资产。
4. 拟分配给受保护单元公司的单元的资产应包括： - 受保护单元公司的资产
细胞和核心能力
(a) 由小区股本收益和可归属小区的储备金代表的资产；以及
(b) 属于该单元的任何其他资产。
(5) 受保护单元公司的核心资产应包括属于公司核心的资产。
(6) 纳入受保护单元公司核心的资产应包括--。
(a) 由核心股权收益和归属于核心的储备金代表的资产；以及
(b) 属于核心的任何其他资产。
(7) 就第(4)款和第(6)款而言，表述为
-储备金包括留存收益、额外实收资本和资本储备。
(8) 尽管有第(2)款的规定，受保护单元公司的董事可以促使或允许单元资产和核心资产被持有。
(a) 由或通过被提名人；或
(b) 由其股份和资本权益可能是单元资产或核心资产或两者的组合的实体。
(9) 受保护单元公司的董事导致或允许单元资产或核心资产，或两者的组合，由投资经理联合投资或联合管理，不得违反第(2)款规定的义务，唯一的理由是相关装置仍可按照第(2)款单独识别。
(2) Es ist die Pflicht der Direktoren einer geschützten Zellfirma –
(a) 将手机资产与核心资产分开并加以区分；以及
(b) 将归属于每个单元的单元资产与归属于其他单元的单元资产分开并加以区分。
(3) 受保护单元公司的单元资产应包括归属于该公司单元的公司资产。
4. 拟分配给受保护单元公司的单元的资产应包括： - 受保护单元公司的资产
细胞和核心能力
(a) 由小区股本收益和可归属小区的储备金代表的资产；以及
(b) 属于该单元的任何其他资产。
(5) 受保护单元公司的核心资产应包括属于公司核心的资产。
(6) 纳入受保护单元公司核心的资产应包括--。
(a) 由核心股权收益和归属于核心的储备金代表的资产；以及
(b) 属于核心的任何其他资产。
(7) 就第(4)款和第(6)款而言，表述为
-储备金包括留存收益、额外实收资本和资本储备。
(8) 尽管有第(2)款的规定，受保护单元公司的董事可以促使或允许单元资产和核心资产被持有。
(a) 由或通过被提名人；或
(b) 由其股份和资本权益可能是单元资产或核心资产或两者的组合的实体。
(9) 受保护单元公司的董事导致或允许单元资产或核心资产，或两者的组合，由投资经理联合投资或联合管理，不得违反第(2)款规定的义务，唯一的理由是相关装置仍可按照第(2)款单独识别。
Translation for information only. Only the English original is legally binding.
Original wording (English, legally binding): Cellular and core assets
(1) The assets of a protected cell company are either cellular assets or core
assets.
(2) It is the duty of the directors of a protected cell company —
(a) to keep cellular assets separate and separately identifiable from
core assets; and
(b) to keep cellular assets attributable to each cell separate and
separately identifiable from cellular assets attributable to other
cells.
(3) The cellular assets of a protected cell company comprise the assets of the
company attributable to the cells of the company.
(4) The assets attributable to a cell of a protected cell company comprise —
(a) assets represented by the proceeds of cell share capital and
reserves attributable to the cell; and
(b) all other assets attributable to the cell.
(5) The core assets of a protected cell company comprise the assets of the
company attributable to the core of the company.
(6) The assets attributable to the core of a protected cell company comprise
—
(a) assets represented by the proceeds of core share capital and
reserves attributable to the core; and
(b) all other assets attributable to the core.
(7) For the purposes of subsections (4) and (6), the expression „reserves“
includes retained earnings, capital reserves and share premiums.
(8) Notwithstanding the provisions of subsection (2), the directors of a
protected cell company may cause or permit cellular assets and core
assets to be held —
(a) by or through a nominee; or
(b) by a company the shares and capital interests of which may be
cellular assets or core assets, or a combination of both.
(9) The duty imposed by subsection (2) is not breached by reason only that
the directors of a protected cell company cause or permit cellular assets
or core assets, or a combination of both, to be collectively invested, or
collectively managed by an investment manager, provided that the assets
in question remain separately identifiable in accordance with subsection
(2).
assets.
(2) It is the duty of the directors of a protected cell company —
(a) to keep cellular assets separate and separately identifiable from
core assets; and
(b) to keep cellular assets attributable to each cell separate and
separately identifiable from cellular assets attributable to other
cells.
(3) The cellular assets of a protected cell company comprise the assets of the
company attributable to the cells of the company.
(4) The assets attributable to a cell of a protected cell company comprise —
(a) assets represented by the proceeds of cell share capital and
reserves attributable to the cell; and
(b) all other assets attributable to the cell.
(5) The core assets of a protected cell company comprise the assets of the
company attributable to the core of the company.
(6) The assets attributable to the core of a protected cell company comprise
—
(a) assets represented by the proceeds of core share capital and
reserves attributable to the core; and
(b) all other assets attributable to the core.
(7) For the purposes of subsections (4) and (6), the expression „reserves“
includes retained earnings, capital reserves and share premiums.
(8) Notwithstanding the provisions of subsection (2), the directors of a
protected cell company may cause or permit cellular assets and core
assets to be held —
(a) by or through a nominee; or
(b) by a company the shares and capital interests of which may be
cellular assets or core assets, or a combination of both.
(9) The duty imposed by subsection (2) is not breached by reason only that
the directors of a protected cell company cause or permit cellular assets
or core assets, or a combination of both, to be collectively invested, or
collectively managed by an investment manager, provided that the assets
in question remain separately identifiable in accordance with subsection
(2).
