上述这些术语都可用来指公司股东大会等的不同的决议,外国公司法在这方面规定之细微值得读者注意。总体说来,ordinary resolution 为“ 一般决议”,多指以简单多数,即过半数通过的决议;如以邮寄等方式寄送表决票进行表决,其是指以3/4 或75%的压倒多数通过的决议,由于此种表决结果按规定仍等同经半数亲自出席或代理出席大会的股东之表决结果,故其仍然称为“一般决议”[1]。special resolution为“特别决议”,公司法中多指亲自或代理出席大会的股东以2/3或75%的多数表决通过的决议,且该大会必须提前21天予以通知;如以邮寄等方式寄送表决票进行表决,其是指有表决权的全体股东全票通过的决议;在破产法中,其指3/4压倒多数的债权人通过的决议[2]。extraordinary resolution为“临时决议”,指由亲自出席大会之股东以2/3多数通过的决议;如章程允许代理出席,则指由亲自和代理出席的股东以3/4压倒多数通过的决议[3]。表决 extraordinary resolution的大会须提前通知,但法律并无明确的提前时间之规定。就决议有关的事项而言,ordinary resolution有关的事项为一般性;extraordinary resolution相关的事项较重要,如有关公司自愿结业等;special resolution相关的事项最重要,涉及到修改公司章程,变更公司名称或更改公司经营目的等[4]。
[1]“ A resolution passed by the member of a company in general meeting by a simple majority of the votes cast in pereon or by proxy;or a resolution that has been submitted to the members of a company who would have been entitled to vote on it in person or by proxy at a general meeting of the company and that has been consented to in writing by such members of the company holding shares carrying not less than 3/4 of the votes entitling to be cast on it, and a resolution so consented to shall be deemed to be an ordinary resolution passed at a general meeting of the company. " Cf. Canada Company Act, R. S. B. C. 1979, c. 59, s.1. 3. (a).