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"shareholding ratio" 实务中,"持股比例"常译作"shareholding ratio"。 这种译法存在两个问题: 其一,"有限责任公司"不发行股份,没有"shares",谈不上"shareholding"; 其二,对于"股份公司",这种译法在逻辑上说得通。尽管如此,英美法系中一般不使用"shareholding ratio"一词,用作译入词的情况居多。 那么在英美法系是如何表述"持股比例"的呢? "holding" 我们的检索结果表明,在英美法系的国家和地区,直接用"shareholding"表述股份公司的"持股比例": …there was also concern that the large companies could easily escape from the market share test through maneuvering their shareholdings. …亦有人关注到大公司可以透过操纵持股比例,轻易通过市场占有率测试。 (来源:legco.gov.hk) 当然,"shareholding"有时可以换成"holding",这一表述适用于股份公司和非股份公司。 "Rights Issue" means an offer of shares to holders...in proportion to their then holdings of such shares or class thereof… "供股"指依照指定之记录日期,向…持有人,按彼等当时持有该等股份或该类别股份之比例提出供股要约… (来源:swirepacific.com) "holding"还可以与"equity"、"equity interest"等连用: ...the Corporation's Equity Share holdings represent approximately 18.61% of the outstanding Equity Shares. (来源:newswire.ca) "ownership percentage" 在英美法系国家和地区,还有一个专有名词"ownership percentage"表达"持股比例": Dilution is a result of a reduction in the ownership percentage of a company, or shares of stock, due to the issuance of new equity shares… (来源:investopedia.com) 部分情况下,"ownership percentage"还可用作"equity percentage"或"equity interest percentage": All distributions from Brownmill will be made on a pro rata basis in proportion to each member's equity interest percentage. (来源:iconinvestments.com) "percentage interest" 此外,"percentage interest"也是常见用法: "Company Percentage Interest" means...the interest, expressed as a percentage, in the Company held by such Member… (来源:lawinsider.com) -End- 我们只谈实务法律英语。 请关注我们的微信公众号:法务英语 |
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