香港双语法律 – 《公司收購、合併及股份購回守則》之引言部分

 

THE CODES ON TAKEOVERS AND MERGERS AND SHARE REPURCHASES

1.3 The Codes do not have the force of law. They are framed so far as possible in non-technical language and should not be interpreted as if they are statutes. The Codes represent a consensus of opinion of those who participate in Hong Kong’s financial markets and the SFC regarding standards of commercial conduct and behaviour considered acceptable for takeovers, mergers and share repurchases. This consensus of opinion is reflected in rulings made by the Panel when interpreting the Codes given the diverse range of interests represented by the Panel’s members. Similar standards of commercial conduct and behaviour are applied in other leading financial centres.

1.3 兩份守則並無法律效力。兩份守則在制訂時盡可能採用非技術性語言,因此不應當作成文法規來詮釋。兩份守則代表著香港金融市場的參與者及證監會就進行收購、合併和股份購回時,可以接受的商業操守及行為標準的共識。由於委員會各委員代表著多方面的利益,委員會在詮釋兩份守則時所作的裁定,正好反映上述的共識。其他主要的金融中心亦正沿用相類似的商業操守及行為標準。

《公司收購、合併及股份購回守則》

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