All sections · Part V: Shares · Sub-Part IV: Distributions
68 分布的含义
(1) 在本法中，但须遵守本部分的规定。
分派，就一个实体对成员的分配而言，是指 -- --
(a) 直接或间接向该成员转让或为其利益转让除公司自有股份以外的资产；或
(b) 就股东持有的股份或享有的分配权而对股东或为其利益而产生的责任。
非股东的成员，以及是否通过购买
资产，购买、赎回或以其他方式获得股份，转让债务或其他，并包括股息。
(2) -分配不包含 -
在公司解散时，以分配资产的方式向公司的成员进行分配。
(b) 在破产程序期间和为了破产程序的目的向受保护单元公司的单元成员分配资产；或
(c) 在受保护单元公司的单元期间并为终止该单元的目的向其成员分配资产。
分派，就一个实体对成员的分配而言，是指 -- --
(a) 直接或间接向该成员转让或为其利益转让除公司自有股份以外的资产；或
(b) 就股东持有的股份或享有的分配权而对股东或为其利益而产生的责任。
非股东的成员，以及是否通过购买
资产，购买、赎回或以其他方式获得股份，转让债务或其他，并包括股息。
(2) -分配不包含 -
在公司解散时，以分配资产的方式向公司的成员进行分配。
(b) 在破产程序期间和为了破产程序的目的向受保护单元公司的单元成员分配资产；或
(c) 在受保护单元公司的单元期间并为终止该单元的目的向其成员分配资产。
Translation for information only. Only the English original is legally binding.
Original wording (English, legally binding): Meaning of „distribution“
(1) In this Act but subject to the provisions of this Part, „distribution“, in
relation to a distribution by a company to a member, means —
(a) the direct or indirect transfer of an asset, other than the
company‘s own shares, to or for the benefit of the member; or
(b) the incurring of a debt to or for the benefit of a member,
in relation to shares held by a shareholder, or to the entitlements to
distributions of a member who is not a shareholder, and whether by means
of the purchase of an asset, the purchase, redemption or other acquisition
of shares, a transfer of indebtedness or otherwise, and includes a dividend.
(2) „Distribution“ does not include —
(a) a distribution by way of a distribution of assets to members of the
company on its winding up;
(b) a distribution of assets to members of a cell of a protected cell
company during and for the purposes of a receivership order; or
(c) a distribution of assets to members of a cell of a protected cell
company during and for the purposes of the termination of the
cell.
relation to a distribution by a company to a member, means —
(a) the direct or indirect transfer of an asset, other than the
company‘s own shares, to or for the benefit of the member; or
(b) the incurring of a debt to or for the benefit of a member,
in relation to shares held by a shareholder, or to the entitlements to
distributions of a member who is not a shareholder, and whether by means
of the purchase of an asset, the purchase, redemption or other acquisition
of shares, a transfer of indebtedness or otherwise, and includes a dividend.
(2) „Distribution“ does not include —
(a) a distribution by way of a distribution of assets to members of the
company on its winding up;
(b) a distribution of assets to members of a cell of a protected cell
company during and for the purposes of a receivership order; or
(c) a distribution of assets to members of a cell of a protected cell
company during and for the purposes of the termination of the
cell.
