(1) 上市公司只可在下述條件均獲符合的情況下作出分派—
(a) 其淨資產款額不少於其已催繳股本及不可分派的儲備的總額;及
(b) 作出該項分派,不會使該等資產的款額減至少於該總額,而該項分派亦以此為限。
(a) 其淨資產款額不少於其已催繳股本及不可分派的儲備的總額;及
(b) 作出該項分派,不會使該等資產的款額減至少於該總額,而該項分派亦以此為限。
(2) 上市公司不得為根據本條釐定其淨資產款額的目的,而將未催繳股本作為資產計入。
英文版本如下:
298. Listed company may only make certain distributions
(1) A listed company may only make a distribution
(a) if the amount of its net assets is not less than the aggregate of its called up share capital and undistribution reserves; and
(b) if, and to the extend that, the distribution does not reduce the amount of those assets to an amount less than that aggregate.
(2) A listed company must not include any uncalled share capital as an asset for the purpose of determining the amount of its net assets under this section.
英文版本如下:
298. Listed company may only make certain distributions
(1) A listed company may only make a distribution
(a) if the amount of its net assets is not less than the aggregate of its called up share capital and undistribution reserves; and
(b) if, and to the extend that, the distribution does not reduce the amount of those assets to an amount less than that aggregate.
(2) A listed company must not include any uncalled share capital as an asset for the purpose of determining the amount of its net assets under this section.