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Article 173 The merger of a company may be effected by way of merger or consolidation.
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第一百七十三条公司合并可以采取吸收合并或者新设合并。 |
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Article 173 Where convertible company bonds are issued, the company shall exchange its shares for the bonds held by the bondholders using the prescribed method of conversion, provided that the bondholders have the option on whether or not to convert their
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第一百七十三条：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 174 A company shall establish its financial and accounting system in accordance with the relevant national statutes, administrative regulations and the stipulations of the finance authority under the State Council.
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第一百七十四条：公司应当依照法律、行政法规和国务院财政主管部门的规定建立本公司的财务、会计制度。 |
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Article 174 A foreign civil aircraft may enter or leave the airspace of the People's Republic of China, and operate or land in the territory of the People's Republic of China only in accordance with the air transport agreement concluded between the Govern
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第一百七十四条外国民用航空器根据其国籍登记国政府与中华人民共和国政府签订的协定、协议的规定，或者经中华人民共和国国务院民用航空主管部门批准或者接受，方可飞入、飞出中华人民共和国领空和在中华人民共和国境内飞行、降落。 |
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Article 174 As for a corporate merger, both parties to the merger shall conclude an agreement with each other and formulate balance sheets and checklists of properties.
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第一百七十四条公司合并，应当由合并各方签订合并协议，并编制资产负债表及财产清单。 |
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Article 176 A limited liability company shall deliver its financial and accounting reports to each shareholder within the time limit prescribed by the articles of association.
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第一百七十六条：有限责任公司应当按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 176 As for the split-up of a company, the properties thereof shall be divided accordingly, and balance sheets and checklists of properties shall be worked out.
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第一百七十六条公司分立，其财产作相应的分割。公司分立，应当编制资产负债表及财产清单。 |
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Article 176 In a case of private prosecution that is tried through summary procedure, after the bill of prosecution is read out, the defendant and his defenders may, with the permission of the judges, debate with the private prosecutor and his agents ad l
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第一百七十六条适用简易程序审理自诉案件，宣读起诉书后，经审判人员许可，被告人及其辩护人可以同自诉人及其诉讼代理人互相辩论。 |
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Article 177 In distribution of its current year after-tax profit, a company shall allocate 10 percent to its statutory reserve fund, 5 to 10 percent to its statutory welfare fund.
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第一百七十七条：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，并提取利润的百分之五至百分之十列入公司法定公益金。 |
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Article 178 The premium received by a joint stock limited company through issuance of shares at prices above par value in accordance herewith, as well as other incomes to be allocated to the capital reserve fund as stipulated by the finance authority unde
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第一百七十八条：股份有限公司依照本法规定，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主管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。 |
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Article 178 Where a company finds it necessary to reduce its registered capital, it must work out balance sheets and checklists of properties.
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第一百七十八条公司需要减少注册资本时，必须编制资产负债表及财产清单。 |
