All sections · Part V: Shares · Sub-Part VI: Alteration of capital
83 削减股本
(1) 在符合本款和章程中任何相反规定的情况下，有股本的公司可通过特别决议在任何方面减少其股本。
(2) 特别是，在不影响第(1)款的一般性的情况下，公司可以------。
(a) 取消或减少其任何股份对任何未付股本的责任。
(b) 无论是否取消或减少其任何股份的责任----------。
(i) 注销已损失或没有可用资产代表的已缴股本；或
(i) 偿还超出公司要求的实收股本；以及
(c) 如果并在必要的范围内，通过相应地减少其股本和股份的数额来修订其组织章程。
(3) 在符合公司的组织大纲和章程的情况下，如果公司的董事通过决议批准削减股本，如果他们有合理的理由相信公司将在削减股本后立即满足偿付能力测试，则公司的股本削减无需法院确认。
(4) 第(3)款规定的董事决议必须包括一项声明，即董事认为，公司在股本减少后立即符合偿付能力测试。
(5) 任何董事在没有合理理由的情况下根据第(4)款作出公司符合偿付能力要求的声明，即为犯罪，一经定罪可处以不超过25000美元的罚款。
(6) 本条规定不适用于单位信托基金（《单位信托和对冲基金法》的含义）或任何其他公司根据并按照本条规定赎回其任何单位。
(2) 特别是，在不影响第(1)款的一般性的情况下，公司可以------。
(a) 取消或减少其任何股份对任何未付股本的责任。
(b) 无论是否取消或减少其任何股份的责任----------。
(i) 注销已损失或没有可用资产代表的已缴股本；或
(i) 偿还超出公司要求的实收股本；以及
(c) 如果并在必要的范围内，通过相应地减少其股本和股份的数额来修订其组织章程。
(3) 在符合公司的组织大纲和章程的情况下，如果公司的董事通过决议批准削减股本，如果他们有合理的理由相信公司将在削减股本后立即满足偿付能力测试，则公司的股本削减无需法院确认。
(4) 第(3)款规定的董事决议必须包括一项声明，即董事认为，公司在股本减少后立即符合偿付能力测试。
(5) 任何董事在没有合理理由的情况下根据第(4)款作出公司符合偿付能力要求的声明，即为犯罪，一经定罪可处以不超过25000美元的罚款。
(6) 本条规定不适用于单位信托基金（《单位信托和对冲基金法》的含义）或任何其他公司根据并按照本条规定赎回其任何单位。
Translation for information only. Only the English original is legally binding.
Original wording (English, legally binding): Reduction of share capital
(1) Subject to this Sub-Part and to any contrary provisions in its memorandum
or articles, a company having a share capital may by special resolution
reduce its share capital in any way.
(2) In particular, and without prejudice to the generality of subsection (1), the
company may —
(a) extinguish or reduce the liability on any of its shares in respect
of share capital not paid up;
(b) with or without extinguishing or reducing liability on any of its
shares —
(i) cancel any paid-up share capital which is lost or
unrepresented by available assets; or
(ii) pay off any paid-up share capital which is in excess of
the needs of the company; and
(c) if and so far as is necessary, alter its memorandum by reducing
the amount of its share capital and of its shares accordingly.
(3) Subject to a company‘s memorandum and articles, a reduction of share
capital of a company shall not be subject to confirmation by the Court if
the directors of the company pass a resolution approving the reduction if
they are satisfied, on reasonable grounds, that the company will,
immediately after the reduction, satisfy the solvency test.
(4) A resolution of directors passed under subsection (3) shall contain a
statement that, in the opinion of the directors, the company will,
immediately after the reduction in issued capital, satisfy the solvency test.
(5) Any director who makes a statement under subsection (4) that the company
satisfies the solvency without having reasonable grounds for that statement
commits an offence and is liable on conviction to a fine not exceeding
US$25,000.
(6) The provisions of this section shall not apply in relation to a mutual fund
(as defined in the Mutual Fund and Hedge Fund Act) or to any other
company which redeems any of its shares under and in accordance with
section 76 (Shares redeemed at the option of a shareholder).
or articles, a company having a share capital may by special resolution
reduce its share capital in any way.
(2) In particular, and without prejudice to the generality of subsection (1), the
company may —
(a) extinguish or reduce the liability on any of its shares in respect
of share capital not paid up;
(b) with or without extinguishing or reducing liability on any of its
shares —
(i) cancel any paid-up share capital which is lost or
unrepresented by available assets; or
(ii) pay off any paid-up share capital which is in excess of
the needs of the company; and
(c) if and so far as is necessary, alter its memorandum by reducing
the amount of its share capital and of its shares accordingly.
(3) Subject to a company‘s memorandum and articles, a reduction of share
capital of a company shall not be subject to confirmation by the Court if
the directors of the company pass a resolution approving the reduction if
they are satisfied, on reasonable grounds, that the company will,
immediately after the reduction, satisfy the solvency test.
(4) A resolution of directors passed under subsection (3) shall contain a
statement that, in the opinion of the directors, the company will,
immediately after the reduction in issued capital, satisfy the solvency test.
(5) Any director who makes a statement under subsection (4) that the company
satisfies the solvency without having reasonable grounds for that statement
commits an offence and is liable on conviction to a fine not exceeding
US$25,000.
(6) The provisions of this section shall not apply in relation to a mutual fund
(as defined in the Mutual Fund and Hedge Fund Act) or to any other
company which redeems any of its shares under and in accordance with
section 76 (Shares redeemed at the option of a shareholder).
