人心惟危，道心惟微， 惟精惟一 ，允執厥中。

下文選自《法律英語：語句翻譯點睛》

https://www.angle.com.tw/book.asp?BKID=14101&bkid_1=&KindID3=&KindID4=

【例句22】

1. 3.    SHARES

(1) Without prejudice to any special rights previously conferred on the holders of any existing shares or class of shares but subject to the Corporations Act and this Constitution, shares in the Company for the time being unissued are under the control of the Voting Directors who may issue, allot or otherwise dispose of the same to such persons on such terms and conditions and at such times and with such preferred, deferred or other special rights or such restrictions whether with regard to dividend, voting, return of capital or otherwise as the Voting Directors determine and for such consideration as the Voting Directors determine. 

(2) Without limiting the generality of paragraph (1) of this Article, issued shares shall include fully paid ordinary shares and partly paid ordinary shares.

(3) The Voting Directors have the power to grant to any persons options or other securities with rights of conversion to shares or pre-emptive rights to any shares for any consideration and for any period. 

【要點解析】

（一）class譯成“類別”較妥。參見 《元照英美法詞典》：classes of stock  股票種類；股票類別。尤指普通股的幾種通常類型，如A股、B股等。

（二）without prejudice to something  在不損害（或不影響）……的情況下

參見《朗曼詞典》關於without prejudice (to something) 的釋義：without harming or affecting something (https://www.ldoceonline.com/dictionary/without-prejudice-to-something)

（三）for the time being  目前，暂且

參見《朗曼詞典》關於for the time being的釋義：for a short period of time from now, but not permanently (https://www.ldoceonline.com/dictionary/for-the-time-being)

（四）allot 分配

參見 《元照英美法詞典》：allot

(1)(按比例)分配；分給

(2)(為特定用途而)撥出；指定給

（五）deferred rights 延期权

參閱Black’s Law Dictionary (Eighth Edition)關於deferred dividend的釋義：A dividend that is declared, but is payable at a future date.     

（六）the same指 shares in the Company for the time being unissued

（七）such…as

指示代詞such後面加上名詞或名詞性短語然後再加上連詞as構成定語從句，再法律文件中使用頻率極高。

第(1)款使用了多個such…as句型，根据文义，可以将它们分解成 ① may issue, allot or otherwise dispose of the same to such persons as the Voting Directors determine向他們決定的人發行、分配或以其他方式處分這類股份

② on such terms and conditions as the Voting Directors determine 按他們決定的條件

③ at such times as the Voting Directors determine 在他們決定的時間

④ with such preferred, deferred or other special rights or such restrictions whether with regard to dividend, voting, return of capital or otherwise as the Voting Directors determine 在股息、表決權、資本收益或其他方面具有有表決權董事所決定的優先權、延期權或其他特別權利或者帶有有表決權董事所決定的限制條件

注意連詞whether…or在這裡的意思是“無論……或是……”，參見《朗曼詞典》的第二項釋義：used to say that something definitely will or will not happen whatever the situation is (https://www.ldoceonline.com/dictionary/whether)

whether with regard to dividend, voting, return of capital or otherwise既作為preferred, deferred or other special rights的定語，也作為restrictions的定語。

⑤ for such consideration as the Voting Directors determine 根據他們決定的對價

（八）without limiting the generality of 在不損害……的一般性的原則下

這個短語表示第(1)款規定的是一般情況，第(2)款是一種特殊情況，但不違背第(1)款的規定。

（九）preemptive right  優先認股權

參見Black’s Law Dictionary (Eighth Edition): preemptive right.  A shareholder’s privilege to purchase newly issued stock --- before the shares are offered to the public --- in an amount proportionate to the shareholder’s current holdings in order to prevent dilution of the shareholder’s ownership interest. This right must be exercised within a fixed period, usu. 30 to 60 days. Also termed subscription privilege.

【參考譯文】

1. 3.    股份

(1) 本公司目前尚未發行的股份由有表決權董事控制，有表決權董事可以根據他們決定的對價，按他們決定的條件，在他們決定的時間，向他們決定的人發行、分配或以其他方式處分這類股份，這類股份在股息、表決權、資本收益或其他方面具有有表決權董事所決定的優先權、延期權或其他特別權利或者帶有有表決權董事所決定的限制條件，但須遵守《公司法》和本章程的規定，且不得影響先前賦予現有的任何股份或任何類別股份之持有人的任何特別權利。 

(2) 在不影響本條第(1)款一般性的情況下，已發行股份應當包括已繳足股款的普通股和已繳部分股款的普通股。

有表決權董事有權按照任何對價和期間向任何人授予期權或帶有轉換為股份或股份優先認購權的其他證券。