《开曼群岛公司法》（2020年修正）
repayment of subscribed capital at par) entitles the owner to any variable right of participation in the profits of the company whether by way of dividend, bonus or conversion, or to share in the distribution of the assets of the company upon a winding up. （3）本条中，
“持有土地”指不动产上的法律权利或受益权的权利人，无论为所有权或租赁权，包括对持有土地的公司的权益资本享有法律权利或受益权的权利人。
“权益资本”涉及公司时包括股份、股票、临时凭证，无论是否登记、署名或持有人是否拥有通过红利、奖励或转换参与公司利润分配、或在公司清算时获得公司资产分配份额的可变权利。
PART III - Distribution of Capital and Liability of Members of Companies and Associations
第3章 公司和社团的资本分配与成员责任
Distribution of Capital 资本分配
33. SHARE OR INTEREST IN COMPANY TO BE PERSONALTY 33.公司的权益份额为动产 (1) A share or other interest of a member in a company- (a) is personal estate and not of the nature of real estate; and (b) is capable of being transferred if- (i) a transfer is expressly or impliedly permitted by the regulations of the company; and (ii) any restriction or condition on the transfer of the shares or interest set out in the regulations of the company is observed. （1）成员在公司的股份或其他权益——
（a）性质上为动产，而非不动产； （b）可以在满足下列条件的前提下转让： （i）公司规定明示或默示允许该转让；而且
（ii）公司规定中载明的股份或权益转让的任何限制或条件均已得到遵守。 (2) The shares in a company having a capital divided into shares must each be distinguished by an appropriate number except that if, at any time-
(a) all the issued shares in the company; or
(b) all the issued shares in the company of a particular class,
are fully paid up and rank pari passu for all purposes, none of those shares need thereafter have a
《开曼群岛公司法》（2020年修正）
distinguishing number so long as it remains fully paid up and ranks pari passu for all purposes with all the shares in the company or all the shares of the particular class of shares, as the case may be, for the time being issued and fully paid up.
（2）将资本划分为股份的公司的股份必须以合适的编号进行区分，除非
（a）公司的所有发行股份；或者 （b）公司特定类别的所有发行股份，
均完全支付且为所有目的均享有同等权益，则这些股份无需区分编号，只要其完全支付且为所有目的与发行并完全支付的所有股份或特定类别的所有股份均享有同等权益。
(3) A company limited by shares, or a company limited by guarantee and having a share capital, if so authorised by its articles, may issue fractions of a share and, unless and to the extent otherwise provided in its articles, a fraction of a share shall be subject to and carry the corresponding fraction of liabilities (whether with respect to nominal or par value, premium, contribution, calls or otherwise howsoever), limitations, preferences, privileges, qualifications, restrictions, rights and other attributes of a whole share of the same class of shares; and in this Law the expression “share” includes a fraction of a share and no issue or purported issue of a fraction of a share shall be invalid by reason only of the fact that it was issued or purportedly issued prior to the 30th September, 1985.
（3）股份有限公司或有股本的保证有限公司，经章程细则授权，可以发行少于一股的股份，除章程细则另有规定外，少于一股的股份应当承担相同类别股份与一股相应的债务（无论是否涉及名义或票面价值、溢价、缴纳、认缴或其他方式）、期限限制、优先权、特权、资格、限制、权利和其他属性；本法所称“股份”包括少于一股的股份，少于一股股份的发行和拟发行不得仅因在1985年9月30日之前进行而无效。
(4) The nominal or par value of a share may be expressed in an amount which is a fraction or a percentage of the lowest available unit of legal tender of the currency in which the capital of the company is expressed. （4）股份的名义价值或票面价值可以公司资本计价货币的最低可得法定单位的部分或百分比表示。
34. SHARE PREMIUM ACCOUNT 34.股份溢价账户
(1) Where a company issues shares at a premium, whether for cash or otherwise, a sum equal to the aggregate amount of the value of the premiums on those shares shall be transferred to an account called “the share premium account”. Where a company issues shares without nominal or par value, the consideration received shall be paid up share capital of the company.
（1）公司溢价发行股份的，无论以现金或其他方式，与股份溢价总金额相等的数额应当转
《开曼群岛公司法》（2020年修正）
入名为“股份溢价账户”的账户。公司发行无名义或票面价值股份的，收到的对价应当为完全支付的公司股本。
(2) The share premium account may be applied by the company subject to the provisions, if any, of its memorandum or articles of association in such manner as the company may, from time to time, determine including, but without limitation-
(a) paying distributions or dividends to members;
(b) paying up unissued shares of the company to be issued to members as fully paid bonus shares;
(c) any manner provided in section 37;
(d) writing off the preliminary expenses of the company; and
(e) writing off the expenses of, or the commission paid or discount allowed on, any issue of shares or debentures of the company.
Provided that no distribution or dividend may be paid to members out of the share premium account unless, immediately following the date on which the distribution or dividend is proposed to be paid, the company shall be able to pay its debts as they fall due in the ordinary course of business; and the company and any director or manager thereof who knowingly and willfully authorises or permits any distribution or dividend to be paid in contravention of the foregoing provision commits an offence and is liable on summary conviction to a fine of fifteen thousand dollars and to imprisonment for five years. （2）股份溢价账户可以根据章程大纲或章程条款规定，由公司不时决定，包括但不限于——
（a）向成员作出分配或支付红利； （b）全额支付公司将作为支付完毕的奖励股份向成员发行但未发行的股份； （c）第37条规定的任何方式； （d）抵销公司的开办费用；以及
（e）抵销公司发行股份或债券支付的佣金或作出折价的费用。
但公司未从股份溢价账户向成员作出分配或支付红利的，除在拟分配或发放红利日的随后一日外，公司应当有权以该账户支付日常经营中到期的债务；公司、董事或经理明知且故意批准或允许违反前述条款的分配或红利发放的，构成犯罪，应经简易定罪后处以15,000元罚金及5年监禁。
(3) Where a company had, before the 18th day of January, 1988, issued any shares at a premium, this section shall apply as if the shares had been issued after such date.
（3）公司在1988年1月18日之前溢价发行股份的，应当视其为在该日期之后发行并适用本条。
(4) At the option of the company, subsection (1) shall not apply to premiums on shares of a
《开曼群岛公司法》（2020年修正）
company allotted in pursuance of any arrangement in consideration for the acquisition or cancellation of shares in any other company, whether a company within the meaning of this Law or not, and issued at a premium.
（4）公司在收购或取消在其他公司中股份时的对价安排产生股份溢价的，公司可以选择排除适用第1款，无论该其他公司是否为本法所指的公司。
(5) At the option of the company, an amount corresponding to any amount representing the premiums or part of the premiums on shares issued by a company which, by virtue of subsection (4), is not included in such company’s share premium account may also be disregarded in determining the amount at which any shares or other consideration provided for the shares issued is to be included in such company’s balance sheet.
（5）公司在第4款中发行股份的溢价或部分溢价金额相应的金额，公司可以选择不将其包括在该公司的股份溢价账户中，且在决定发行股份对应的股份或其他对价金额时不考虑该金额，不将其包括在公司的资产负债表中。 (6) For the purposes of subsection (4)-
“arrangement” means any agreement, scheme or arrangement, whether of reconstruction, merger, consolidation, take-over, acquisition, purchase or otherwise whereby the allotting company acquires a controlling interest in the company whose shares it acquires or cancels. （6）本条第4款中——
“安排”指公司取得其收购或取消股份的另一公司控制性权益的任何协议、计划或安排，无论通过重构、兼并、合并、接管、收购、购买或其他方式。
(7) The relief allowed by subsections (4) and (5) shall apply even if the issue of shares took place prior to the 18th day of January, 1988. （7）即使股份发行发生在1988年1月18日之前，第4款和第5款允许的救济也应当适用。
35. POWER TO ISSUE SHARES AT A DISCOUNT 35.折价发行股份的权力 (1) Subject as provided in this section, it shall be lawful for a company to issue at a discount shares in the company of a class already issued: Provided that-
(a) the issue of the shares at a discount have been authorised by resolution of the company, and have been sanctioned by the Court;
(b) the resolution specify the maximum rate of discount at which the shares are to be issued; (c) not less than one year, at the date of the issue, has elapsed since the date on which the company was entitled to commence business; and
(d) the shares to be issued at a discount are issued within one month after the date on which
《开曼群岛公司法》（2020年修正）
the issue is sanctioned by the Court or within such extended time as the Court may allow. （1）符合本条规定的，公司折价发行已发行类别的股份应当是合法的： 但应当满足下列条件——
（a）折价发行股份已经得到公司决议授权，且经法院批准； （b）决议明确了股份发行的最大折价率；
（c）发行日期与公司有权开始营业之日的间隔不少于1年；并且
（d）自法院批准发行日起1个月内或在法院允许的延长期内折价发行股份。
(2) Where a company has passed a resolution authorising the issue of shares at a discount, it may apply to the Court for an order sanctioning the issue, and on any such application the Court, if, having regard to all the circumstances of the case, it thinks proper so to do, may make an order sanctioning the issue on such terms and conditions as it thinks fit.
（2）公司通过决议授权折价发行股份的，可以申请法院批准该发行的命令，法院收到该申请后，考虑所有相关情形后，可以其认为合适的条款和条件作出命令批准发行。 (3) Every prospectus relating to the issue of the shares must contain particulars of the discount allowed on the issue of the shares or of so much of that discount as had not been written off at the date of the issue of the prospectus and if default is made in complying with this subsection, the company and every officer of the company who is in default is liable to a default fine. （3）与股份发行有关的说明书必须包含发行股份所允许的折价细节，或者在招股书发行日期未抵销的折价金额。未能遵守本款规定的，违反义务的公司及每一位高管应当承担违反义务的罚金。
(4) This section does not apply to shares issued, or proposed to be issued, without nominal or par value.
（4）本条不适用于无名义价值或票面价值的发行或拟发行股份。
36. POWER OF COMPANY TO PAY COMMISSIONS 36.公司支付佣金的权力 (1) A company has the power, and shall be deemed always to have had the power, to pay a commission to any person in consideration of his subscribing or agreeing to subscribe (whether absolutely or conditionally) for any shares in the company, or procuring or agreeing to procure subscriptions (whether absolute or conditional) for any shares in the company, if the payment of the commission is authorised by the articles of association of the company.
（1）章程细则批准支付佣金的，公司有权并且应当被视为一直有权，为任何人（无论绝对或有条件地）认购或同意认购公司股份，或者（无论绝对或有条件地）取得或同意取得公司股份认购权向其支付佣金。
(2) Nothing in subsection (1) affects the power of a company to pay such brokerage as has
开曼群岛公司法（2020修正） - 2020年4月 - 第1版
