Company Law - Incorporation

Date of Incorporation(註冊日期)係指公司已經按照公司條例第32章內要求在公司註冊署完成註冊程序而發出註冊證明之日子。註冊日期代表公司可以正式以公司名義運作而享有獨立權責。
Date of Commencement (開始營業日期)一般係按照稅務局定義為出第一張發票日期又或者係開銀行戶口日期。開始營業日期之重要性在於稅務局以該日為可產生盈利之日，亦即係該日之前所發生費用為非生產性不予扣除！
Authorized Capital(法定股本)即係公司成立當日決定所需運作資本。由於要俾資本稅(Capital Duty)所以好多公司係咁意做一萬就算。點解一萬？因為你要開辦一間有限公司連商業登記費大約係一萬！
Paid Up Capital (認繳股本)係指股東承諾投入而不予撤走之資金。點解認繳股本一般會比法定股本少咁多？因為認繳股本係唔可以隨便撤走(不過今期公司法重寫中就建議股東可以隨時撤資，祇要符合公司有營運資金(Solvency Test)！)所以基於唔肯蝕底嘅情況下都係一蚊公司！
僅供參考！

Date of Incorporation is the date when the limited company is incorporated ( Borned ) with the Crtificate of Incorporation ( Birth Certificate ) is being issued by Companies Registry while the Date of Commencement is the date when the company commenced its operation. The date of commencement is later then the date of incorporation.

Authorised capital means the maximum capital the company could issue to its shareholders. So, paid-up capital must be smaller or equal to the authorised capital, The amount of capital being issued depends on the company's requirement on funds. Should the issued capital is insufficient to operate the company, the company could issue more capital or increase its authorised capital and then issue more capital for funds raising.