All sections · Part V: Shares · Sub-Part IV: Distributions
69 红利的含义
(1) 在本法中，"股息 "是指公司向其成员作出的任何资产分配，但超过下列条件的分配除外
(a) 发行股份作为全额或部分支付的红股。
(b) 赎回或购买公司自己的股份或为购买自己的股份提供财政援助。
(c) 削减股本。
(2) 为避免疑问，股息可以用现金或其他财产支付。
(a) 发行股份作为全额或部分支付的红股。
(b) 赎回或购买公司自己的股份或为购买自己的股份提供财政援助。
(c) 削减股本。
(2) 为避免疑问，股息可以用现金或其他财产支付。
Translation for information only. Only the English original is legally binding.
Original wording (English, legally binding): Meaning of „dividend“
(1) In this Act, „dividend“ means every distribution of a company‘s assets to
its members, except distributions by way of —
(a) an issue of shares as fully or partly paid bonus shares;
(b) a redemption or purchase of any of the company‘s own shares or
financial assistance for a purchase of the company‘s own shares;
(c) a reduction of share capital.
(2) For the avoidance of doubt, a dividend may be in the form of money or any
other property.
its members, except distributions by way of —
(a) an issue of shares as fully or partly paid bonus shares;
(b) a redemption or purchase of any of the company‘s own shares or
financial assistance for a purchase of the company‘s own shares;
(c) a reduction of share capital.
(2) For the avoidance of doubt, a dividend may be in the form of money or any
other property.
