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Article 32 An overseas commercial bank managing foreign exchange insurance funds as a trustee shall not concurrently hold the position of domestic custodian or overseas escrow agent.
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第三十二条受托管理保险外汇资金的境外商业银行，不得兼任境内托管人和境外托管代理人。 |
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Article 32 Breach of contract damages and compensatory damages shall be paid within ten days after liability is clearly established, or else the matter shall be handled as an overdue payment.
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第三十一条违约金、赔偿金应在明确责任后十天内偿付。否则按逾期付款处理。 |
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Article 32 Coal mining enterprises shall be responsible for reclaiming the land, which is covered by coal or which subsides or is destroyed due to mining, to the state that it can be utilized; any losses caused to another person shall be compensated accor
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第三十二条因开采煤炭压占土地或者造成地表土地塌陷、挖损，由采矿者负责进行复垦，恢复到可供利用的状态；造成他人损失的，应当依法给予补偿。 |
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Article 32 Deferred assets refer to all the expenses that cannot be accounted into current profit or loss totally but should be periodically amortized in future years, including starting expenses, expenditures incurred in major repair and improvement of t
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第三十二条递延资产是指不能全部计入当年损益，应当在以后年度内分期摊销的各项费用，包括开办费、租入固定资产的改良支出等。 |
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Article 32 Financial institutions shall file with the exchange administration agencies for the termination of foreign exchange operations.
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第三十二条金融机构终止经营外汇业务，应当向外汇管理机关提出申请。 |
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Article 32 In case an enterprise surely needs to accelerate the depreciation of any fixed asset by virtue of technological progress or for any other reason, it may curtail the term of depreciation or adopt a method for accelerated depreciation.
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第三十二条企业的固定资产由于技术进步等原因，确需加速折旧的，可以缩短折旧年限或者采取加速折旧的方法。 |
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Article 32 In mining mineral resources, a mining enterprise or individual must observe the legal provisions on environmental protection to prevent pollution of the environment.
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第三十二条开采矿产资源，必须遵守有关环境保护的法律规定，防止污染环境。 |
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Article 32 In the case of any violation of the provisions in Article l4 of this Law by cultivating crops on reclamation-forbidden hill slopes, the department of water administration under the people's government at the county level shall order the cessati
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第三十二条违反本法第十四条规定，在禁止开垦的陡坡地开垦种植农作物的，由县级人民政府水行政主管部门责令停止开垦、采取补救措施，可以处以罚款。 |
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Article 32 In the course of deliberation, a special committee shall convene a plenary session to conduct the deliberation, and where necessary, it may request that the relevant agency or organization send its relevant person in charge to brief the session
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第三十二条专门委员会审议法律案时，应当召开全体会议审议，根据需要，可以要求有关机关、组织派有关负责人说明情况。 |
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Article 32 It is forbidden to manufacture, sell or import automobiles that emit noise beyond the limits set on noise level.
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第三十二条禁止制造、销售或者进口超过规定的噪声限值的汽车。 |
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Article 32 It is prohibited for the private enterprise to employ child labour who has not reached the age of 16.
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第三十二条私营企业不得招用未满十六周岁的童工。 |
