不活動公司是指公司在一個財政年度內沒有進行任何會計交易(accounting transaction)、沒有未償債務、而公司全體成員同意公司成為不活動公司、希望以最低成本保留公司、和一旦公司被認定為休眠公司或公司宣布處於不活動狀態後，不得進行相關會計交易，便可以申請為不活動公司。
Dormant Companies means the companies have not conducted any accounting transactions (會計交易) in one financial year; have no outstanding liabilities; all members of the companies agree to become dormant; hope to maintain the companies at the lowest cost; and the companies are not allowed to conduct related accounting transactions once being identified as Dormant Companies or declaring that the company will become dormant, and then you can apply for an Dormant Companies.
否則，任何知道或應當知道的全體股東及全體董事應對因相關會計交易產生的公司債務或責任承擔個人責任。
Otherwise, any members who knew or ought to have known and all directors shall be personally liable for any debts or liabilities of the companies arising out of the relevant accounting transaction.
*會計交易：根據《公司條例》第2條，「會計交易(accounting transaction)」 就公司而言，指《公司條例》第373條規定須記入該公司的會計紀錄的交易，但不包括因支付任何條例規定該公司須支付的費用而產生的交易。至於一項交易是否屬《公司條例》第2條所指的「會計交易」，請徵詢獨立的專業意見。
According to section 2 of the Companies Ordinance, “accounting transaction (會計交易)”, in relation to a company, means a transaction that is required by section 373 to be entered in the company’s accounting records, excluding a transaction arising from the payment of any fee that the company is required by an Ordinance to pay. Please seek independent professional advice on whether a transaction falls within the definition of “accounting transaction” in section 2 of the Companies Ordinance.
不活動公司可享有豁免提交周年申報表、舉行周年股東大會和編制年度財務報表等規定。但是，不活動公司仍須向香港稅務局繳納商業登記費。
Dormant Companies may enjoy contain benefits such as exemption from submission of annual return, holding of an annual general meeting and preparation of annual Financial Statement. However, Dormant Companies are still required to pay its annual business registration fee.
按照 《公司條例》 第5條，私人公司可通過一項特別決議，宣布公司於特別決議交付公司註冊處處長的日期或該項特別決議指明的較後日期處於不活動狀態，並向公司註冊處處長交付該決議登記。
According to section 5 of the Companies Ordinance, a private company may pass and deliver to the Registrar of Companies for registration a special resolution declaring that the company will become dormant from the date of delivery of the special resolution to the Registrar of Companies; OR any later date that is specified in the special resolution.
然而，倘公司擬進行會計交易而不再不活動，公司須向香港公司註冊處提交特別決議，登記成為不再是不活動公司。
However, if Dormant Companies intend to enter accounting transactions and cease to be dormant, companies must submit a special resolution to the Registrar of Companies for registration as an active company.