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Article 163 Where any convertible company bonds is issued, the company shall exchange its stocks for the bonds held by the bondholders in the prescribed method of conversion, provided that the bondholders have the option on whether or not to convert their
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第一百六十三条发行可转换为股票的公司债券的，公司应当按照其转换办法向债券持有人换发股票，但债券持有人对转换股票或者不转换股票有选择权。 |
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Article 164 A company shall establish its own financial and accounting bylaws according to laws, administrative regulations and provisions of the treasury department of the State Council.
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第一百六十四条公司应当依照法律、行政法规和国务院财政部门的规定建立本公司的财务、会计制度。 |
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Article 165 A company shall, after the end of each fiscal year, formulate a financial report, and shall have it checked by an accounting firm.
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第一百六十五条公司应当在每一会计年度终了时编制财务会计报告，并依法经会计师事务所审计。 |
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Article 166 A limited liability company shall submit the financial report to every shareholder within the time limit as prescribed in the articles of association.
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第一百六十六条有限责任公司应当依照公司章程规定的期限将财务会计报告送交各股东。 |
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Article 166 The operator of a civil aircraft shall be covered by insurance against liability for third parties on the surface or obtain corresponding guarantee.
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第一百六十六条民用航空器的经营人应当投保地面第三人责任险或者取得相应的责任担保。 |
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Article 166 Upon approval of an application for company bonds issue, the plan for company bonds offer shall be made public.
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第一百六十六条：发行公司债券的申请经批准后，应当公告公司债券募集办法。 |
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Article 167 If a person who is directly in charge of a State-owned company, enterprise or institution, when signing or fulfilling a contract, is defrauded due to serious neglect of responsibility and thus causes heavy losses to the interests of the State,
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第一百六十七条国有公司、企业、事业单位直接负责的主管人员，在签订、履行合同过程中，因严重不负责任被诈骗，致使国家利益遭受重大损失的，处三年以下有期徒刑或者拘役；致使国家利益遭受特别重大损失的，处三年以上七年以下有期徒刑。 |
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Article 167 Where a company distributes its after-tax profits of the current year, it shall draw 10 percent of the profits as the company's statutory common reserve.
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第一百六十七条公司分配当年税后利润时，应当提取利润的百分之十列入公司法定公积金。 |
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Article 168 A People's Court shall pronounce judgment on a case of public prosecution within one month or, one and a half months at the latest, after accepting it.
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第一百六十八条人民法院审理公诉案件，应当在受理后一个月以内宣判，至迟不得超过一个半月。 |
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Article 168 If a person who is directly in charge of a State-owned company or enterprise, practises irregularities for selfish ends and causes bankruptcy or heavy losses to the said company or enterprise, thus resulting in heavy losses of the interests of
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第一百六十八条国有公司、企业直接负责的主管人员，徇私舞弊，造成国有公司、企业破产或者严重亏损，致使国家利益遭受重大损失的，处三年以下有期徒刑或者拘役。 |
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Article 168 The premium of a joint stock limited company from the issuance of stocks at a price above the par value of the stocks, and other incomes listed in the capital accumulation fund according to provisions of the treasury department of the State Co
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第一百六十八条股份有限公司以超过股票票面金额的发行价格发行股份所得的溢价款以及国务院财政部门规定列入资本公积金的其他收入，应当列为公司资本公积金。 |
