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Article 160 Whoever issues shares or company or enterprise bonds by concealing important facts or falsifying major information in the prospectus on share offer, subs cription forms or measures for offer of company or enterprise bonds shall, if the amount
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第一百六十条在招股说明书、认股书、公司、企业债券募集办法中隐瞒重要事实或者编造重大虚假内容，发行股票或者公司、企业债券，数额巨大、后果严重或者有其他严重情节的，处五年以下有期徒刑或者拘役，并处或者单处非法募集资金金额百分之一以上百分之五以下罚金。 |
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Article 160 With the permission of the presiding judge, the public prosecutor, the parties, the defenders and the agents ad litem may state their views on the evidence and the case, and they may debate with each other.
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第一百六十条经审判长许可，公诉人、当事人和辩护人、诉讼代理人可以对证据和案件情况发表意见并且可以互相辩论。 |
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Article 161 If any participant in the proceedings of a trial or bystander violates the order of the courtroom, the presiding judge shall warn him to desist.
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第一百六十一条在法庭审判过程中，如果诉讼参与人或者旁听人员违反法庭秩序，审判长应当警告制止。 |
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Article 161 Where a company submits to shareholders and the general public false financial and accounting reports, or reports concealing important facts, thus causing serious harm to the interests of shareholders or others, the persons who are directly in
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第一百六十一条公司向股东和社会公众提供虚假的或者隐瞒重要事实的财务会计报告，严重损害股东或者其他人利益的，对其直接负责的主管人员和其他直接责任人员，处三年以下有期徒刑或者拘役，并处或者单处二万元以上二十万元以下罚金。 |
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Article 162 Where, in the process of its liquidation, a company or enterprise conceals its assets, records false information in its balance sheet or inventory of assets, or distributes the company or enterprise assets prior to full payment of its debts, t
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第一百六十二条公司、企业进行清算时，隐匿财产，对资产负债表或者财产清单作虚伪记载或者在未清偿债务前分配公司、企业财产，严重损害债权人或者其他人利益的，对其直接负责的主管人员和其他直接责任人员，处五年以下有期徒刑或者拘役，并处或者单处二万元以上二十万元以下罚金。 |
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Article 163 Where a joint stock limited company or limited liability company is to issue company bonds, its board of directors shall prepare a plan and the shareholders' committee shall adopt a resolution on such matter.
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第一百六十三条：股份有限公司、有限责任公司发行公司债券，由董事会制订方案，股东会作出决议。 |
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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。 |
