All sections · Part V: Shares · Sub-Part V: Redemption and purchase of own shares
77 不符合分配条件的赎回或购买
在下列情况下，企业赎回、购买或以其他方式获得其一股或多股自有股份，不应视为分配： - 不是分配其自有股份；或
(a) 本公司根据并按照第76条规定赎回股份。
(b) 公司根据股东赎回其股份或将其股份换成现金或公司其他财产的权利以其他方式赎回股份；或赎回或购买不被视为分配。
(c) 本公司根据第(1)条的规定赎回、购买或以其他方式获得股份。
(a) 本公司根据并按照第76条规定赎回股份。
(b) 公司根据股东赎回其股份或将其股份换成现金或公司其他财产的权利以其他方式赎回股份；或赎回或购买不被视为分配。
(c) 本公司根据第(1)条的规定赎回、购买或以其他方式获得股份。
Translation for information only. Only the English original is legally binding.
Original wording (English, legally binding): Redemptions or purchases deemed not to be a distribution
The redemption, purchase or other acquisition by a company of one or more of
its own shares is deemed not to be a distribution where —
to be a distribution
(a) the company redeems the share or shares under and in accordance with
section 76;
(b) the company otherwise redeems the share or shares pursuant to a right of a
shareholder to have his shares redeemed or to have his shares exchanged
for money or other property of the company; or
(c) the company redeems, purchases or otherwise acquires the share or shares
by virtue of the provisions of section 207 (Redemption of minority shares)
or section 210 (Rights of dissenters).
its own shares is deemed not to be a distribution where —
to be a distribution
(a) the company redeems the share or shares under and in accordance with
section 76;
(b) the company otherwise redeems the share or shares pursuant to a right of a
shareholder to have his shares redeemed or to have his shares exchanged
for money or other property of the company; or
(c) the company redeems, purchases or otherwise acquires the share or shares
by virtue of the provisions of section 207 (Redemption of minority shares)
or section 210 (Rights of dissenters).
