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Types of Shares in Thai Companies 泰國公司的股票類型

Updated: Sep 1, 2020

Under Section 1096 of the Thai Civil and Commercial Code, there are two types of shares, ordinary and preference shares. Shareholder of these two types of shares have the rights to be presented at any general meeting with voting power. The following is our brief introduction of these two types of shares:

依據《泰國民商法》第1096條規定,泰國公司可以有兩種股票,分別為普通股及特別股。這兩類股東都有權出席公司股東大會並進行投票。以下簡單介紹這兩類股票:

Ordinary Shares

Shareholders receive shares of any profits are those with fully paid up capital. In addition, they receive one voting right per share. Furthermore, when they sell their shares, or when the company decides to proceed with liquidation and the assets are more than its debts and liabilities, the initial investment will be returned.

普通股

此類股東需繳足股本後才享有股票收益,擁有的投票權也依據持有的股數。另外,當股東出售持有的股票、或是當公司決定清盤解散且持有的資產大於負債及責任,公司會償還股東的資金。

Preference Shares

The preference shareholder's position is similar to half shareholder and half creditor. Therefore, it might not have the right or less right to vote in the shareholders' meeting depending on the content of Article of Association, but has the right over ordinary shareholders to receive dividends paid from the company's profits and to receive the capital return on the company's assets. In addition, this type of shareholder has some privilege. For example, the shareholders receive shares of any profits even without paying the actual shares, and do receive profits before ordinary shareholders. Also, they can have more than one vote per share, such as ten votes, which is indicated in company’s article of association. When the company decides to proceed with liquidation, the company will first refund initial investment from preference shareholders before ordinary shareholders. In this condition, if there are not enough funds, the ordinary shareholders may only be partly paid or may end up not receiving any fund.

特別股

特別股股東同時也是公司是半個股東及半個債權人。因此在股東大會上可能沒有或擁有較少的投票權,取決於公司章程的設定。但是另一方面特別股股東有權領取公司利潤支付的股利,並獲得公司資產的資本收益。另外此類股東可享有一些特權,例如,不需繳足股本也可享有股票收益,並在普通股股東前得到收益。此外,依據公司組織章程規定,特別股股東可針對持有的一張股票享有多個投票權,例如十票。當公司決定清盤解散,公司會優先償還特別股股東的資金,有剩餘的資產才會支付普通股股東的部分。這種情況下,普通股股東可能只收到部分資金、或是收不到一毛錢。

IBC International Business Consultancy is a law, finance and accounting firm located in Bangkok, Thailand with experienced lawyers, accountants, and financial advisers. We provide services including investment, tax and legal advice in Thailand.

IBC泰國法律金融會計事務所 (International Business Consultancy) 為一間位於曼谷的泰國法律金融會計事務所,由經驗豐富的律師、會計師、及財務顧問組成,可提供泰國投資、泰國稅收及泰國法律諮詢等服務。



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