Ascertainment of share of partnership profits or losses

对合伙人在合伙利润或亏损中所占部分的确定

http://www.legislation.gov.hk/eng/index.htm 03.10.2011

http://www.legislation.gov.hk/eng/index.htm 03.10.2011

The partners may, in accordance with the stipulations in the partnership agreement or the decision of all partners, increase or decrease their capital contributions to the partnership enterprise.

合伙人按照合伙协议的约定或者经全体合伙人决定，可以增加或者减少对合伙企业的出资。

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if entered into for an undefined time, by any partner giving notice to the other or others of his intention to dissolve the partnership.

如合伙是按非固定的期限而缔结的，在有任何合伙人就其拟解散合伙的意向向其他合伙人发出通知时。

http://www.legislation.gov.hk/eng/index.htm 24.06.2011

http://www.legislation.gov.hk/eng/index.htm 24.06.2011

the term "person" includes an individual, a company, a trust, a partnership and any other body of persons;

“人” 一词包括个人、公司、信托、合伙及任何其他团体；

http://www.legislation.gov.hk/eng/index.htm 03.10.2011

http://www.legislation.gov.hk/eng/index.htm 03.10.2011

In the case of transfer of a partner' entire or partial share of properties in a partnership enterprise to another partner, the other partners shall be notified of this transfer.

合伙人之间转让在合伙企业中的全部或者部分财产份额时，应当通知其他合伙人。

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If it is otherwise provided for in the present Law for the voting method of a partnership enterprise, thee provisions shall prevail.

本法对合伙企业的表决办法另有规定的，从其规定。

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Where partners separately execute the partnership enterprise's affairs as agreed upon in the partnership agreement or by decision of all the partners, any of partners may address oppositions to the other partners on the execution of affairs.

合伙协议约定或者经全体合伙人决定，合伙人分别执行合伙企业事务时，合伙人 可以对其他合伙人执行的事务提出异议。

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A person intending to enter into partnership shall obtain the consent of all original partners and shall conclude a written entering agreement according to law.

新合伙人入伙时，应当经全体合伙人同意，并依法订立书面入伙协议。

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where the second person is a partnership that is not a trustee of a trust estate, the first person is entitled to any of the profits of the partnership; or

在第二人是并非信托产业受托人的合伙的情况下，第一人有权享有该合伙的任何利润；或

http://www.legislation.gov.hk/eng/index.htm 03.10.2011

http://www.legislation.gov.hk/eng/index.htm 03.10.2011

A partnership agreement may include the operation term of the partnership enterprise and the means of dispute settlement among partners.

合伙协议可以载明合伙企业的经营期限和合伙人争议的解决方式。

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the partnership books are to be kept at the place of business of the partnership (or the principal place, if there are more places than one), and every partner may, when he thinks fit, have access to and inspect and copy any of them.

合伙的簿册，须备存于合伙的营业地点（如营业地点超过一处，则备存于主要营业地点）；每一合伙人如认为适当，均可取得及查阅任何该等簿册，并可复制副本。

http://www.legislation.gov.hk/eng/index.htm 24.06.2011

http://www.legislation.gov.hk/eng/index.htm 24.06.2011

In settling accounts between the partners after a dissolution of partnership, the following rules shall, subject to any agreement, be observed-

在合伙解散后，除另有协议外，合伙人之间的账目结算须遵守以下规则—

http://www.legislation.gov.hk/eng/index.htm 24.06.2011

http://www.legislation.gov.hk/eng/index.htm 24.06.2011

Before a partnership enterprise draws a business license, its partners may not engage in any partnership business in the name of a partnership enterprise.

合伙企业领取营业执照前，合伙人不得以合伙企业名义从事合伙业务。

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"person" (人, 人士) includes a corporation, partnership, trustee, whether incorporated or unincorporated, or body of persons;

“人”、“人士”（person）包括法团、合伙、不论是否已成为法团的受托人，或团体；

http://www.legislation.gov.hk/eng/index.htm 03.10.2011

http://www.legislation.gov.hk/eng/index.htm 03.10.2011

A partnership may, at the option of the other partners, be dissolved if any partner suffers his share of the partnership property to be charged under this Ordinance for his separate debt.

如有任何合伙人容受其所占的合伙财产份额根据本条例而予以押记，以偿付其独有的债项，则合伙可由其他合伙人选择予以解散。

http://www.legislation.gov.hk/eng/index.htm 24.06.2011

http://www.legislation.gov.hk/eng/index.htm 24.06.2011