liquidation preference 中文意思是什麼
liquidation preference
解釋
殘余財產分配優先- liquidation : n. 1. （公司等的）清理，清算；（債務的）清償，了結；（資產等的）變現。2. 清除，消滅；取消，殺掉。
- preference : n. 1. 優先選擇；偏愛。2. 優先選擇物，偏愛物。3. 【法律】優先權；特惠〈特指關稅〉；（債權人）受優先償還的權利；選擇機會。4. 一種牌戲。
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Upon the issue by the company of a share without par value, if an amount is stated in the memorandum to be authorized capital represented by such shares then each share shall be issued for no less than the appropriate proportion of such amount which shall constitue capital, otherwise the consideration in respect of the share constitutes capital to the extent designated by the directors and the excess constitutes surplus, except that the directors must designate as capital an amount of the consideration that is at least equal to the amount that the share is entitled to as preference, if any, in the assests of the company upon liquidation of the company
公司發行無面值股票后，如果在備忘錄中載明一個金額，該金額為此類股票代表的法定資本，則每隻股票應以不低於構成資本的金額的適當比例發行，否則股票發行的對價以董事指定的金額大小為準構成資本，超額部分則構成盈餘；除非董事必須指定對價的一個金額作為資本，該金額至少應等於公司清算時股票在公司資產中作為優先部分（如果有）的金額。
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