到境外上市公司章程必备条款附英

到境外上市公司章程必备条款附英内容摘要：

itled to require the Company to pay its debts in full or to provide a corresponding guarantee for repayment. 公司应当自作出减少注册资本决议之日起十日内通知债权人，并于三十日内在报纸上至少公告三次。 债权人自接到通知书之日起三十日内，未接到通知书的自第一次公告之日起九十日内，有权要求公司清偿债务或者提供相应的偿债担保。 The reduced registered capital of the Company may not be less than the statutory minimum. 公司减少资本后的注册资本，不得低于法定的最低限额。 Article 24: The Company may, in the following circumstances, buy back its own issued an outstanding shares following the adoption of a pertinent resolution in accordance with the procedures provided for in its Articles of Association, and submission to and approval by the relevant State authorities: 第二十四条 公司在下列情况下，可以经公司章程规定的程序通过，报国家有关主管机构批准，购回其发行在外的股份： (1) cancellation of shares in order to reduce its capital。 （一） 为减少公司资本而注销股份； (2) merger with another pany holding shares in the Company。 or （二） 与持有本公司股票的其他公司合并； (3) other circumstances where laws and administrative regulations so permit. （三） 法律、行政法规许可的其他情况。 Article 25: After the Company is approved by relevant State authorities to buy back its own shares, it may proceed in any of the following manners: 第二十五条 公司经国家有关主管机构批准购回股份，可以下列方式之一进行： (1) making of a buyback offer in the same proportion to all shareholders。 （一） 向全体股东按照相同比例发出购回要约。 (2) buyback through open transactions on a securities exchange。 or （二） 在证券交易所通过公开交易方式购回； (3) buyback by an agreement outside a securities exchange. （三 ） 在证券交易所外以协议方式购回； Article 26: When the Company is to buy back shares by an agreement outside a securities exchange, prior approval shall be obtained from the shareholders39。 general meeting in accordance with the procedures provided for in the Company39。 s Articles of Association. Upon prior approval of the shareholders39。 general meeting obtained in the same manner, the Company may rescind or change contracts concluded in the manner set forth above or waive any of its rights under such contracts. 第二十六条 公司在证券交易 所外以协议方式购回股份时，应当事先经股东大会按公司章的规定批准。 经股东大会以同一方式事先批准，公司可以解除或者改变经前述方式已订立的合同，或者放弃其合同中的任何权利。 For the purposes of the above paragraph, contracts for the buyback of shares shall include (but not limited to) agreements whereby buyback obligations are undertaken and buyback rights are acquired. 前款所称购回股份的合同，包括（但不限于）同意承担购回股份义务和取得购回股份权利的协议。 The Company may not assign contracts for the buyback of its own shares or any of its rights thereunder. 公司不得转让购回其股份的合同或者合同中规定的任何权利。 Article 27: After the Company has bought back its shares according to law, it shall cancel the portion of shares concerned within the period prescribed by laws and administrative regulations and shall apply to the original pany registry for registration of the change in registered capital. 第二十七条 公司依法购回股份后，应当在法律、行政法规规定的期限内，注销该部分股份，并向原公司登记机关申请办理注册资本变更登记。 The amount of the Company39。 s registered capital shall be reduced by the total par value of the shares cancelled. 被注销股份的票面总值应当从公司的注册资本中核减。 Article 28: Companies to be listed in Hong Kong shall incorporate the following provisions in their articles of association: Unless the Company has already entered the liquidation stage, it must ply with the following provisions in buying back its issued and outstanding shares: 第二十八条 到香港上市公司，应当将下列内容载入公司章程：除非 公司已经进入清算阶段，公司购回其发行在外的股份，应当遵守下列规定： (1) where the Company buys back shares at their par value, the amount thereof shall be deducted from the book balance of distributable profit and/or from the proceeds of a fresh share issue made to buy back the old shares。 （一） 公司以面值价格购回股份的，其款项应当从公司的可分配利润帐面余额、为购回旧股而发行的新股所得中减除； (2) where the Company buy backs shares at a price higher than their par value, the portion corresponding to their par value shall be deducted from the book balance of distributable profit and/or from the proceeds of a fresh share issue made to buy back the old shares。 and the portion in excess of the par value shall be handled according to the following methods: （二） 公司以高于面值价格购回股份的，相当于面值的部分从公司的可分配利润帐面余额、为购回旧股而发行的新股所得中减除；高出面值的部分，按照下述办法办理： (i) where the shares bought back were issued at their par value, the amount shall be deducted from the book balance of distributable profit。 （ 1）购回的股份是以面值价格发行的，从公司的可分配利润帐面余额中减除； (ii) where the shares bought back were issued at a price higher than their par value, the amount shall be deducted from the book balance of distributable profit and/or from the proceeds of a fresh share issue made to buy back the old shares。 however, the amount deducted from the proceeds of the fresh share issue may not exceed the total premium obtained at the time of issuance of the old shares nor may it exceed the amount in the Company39。 s premium account [or capital mon reserve amount] (including the premiums from the fresh share issue) at the time of buyback。 （ 2）购回的股份是以高于面值的价格发行的，从公司的可分配利润帐面余额、为购回旧股而发行的新股所得中减除；但是从发行新股所得中减除的金额，不得超过购回的旧股发行时所得的溢价总额，也不得超过购回时公司溢价帐户〔或资本公积金帐户〕上的金额（包括发行新股的溢价金额）； (3) the sums paid by the Company for the purposes set forth below shall be paid out of the Company39。 s distributable profits: （三） 公司为下列用途所支付的款项，应当从公司的可分配利润中支出： acquisition of the right to buy back its own shares。 （ 1）取得购回其股份的购回权； (i) modification of any contract for buyback of its own shares。 （ 2）变更购回其股份的合同； (ii) release from any of its obligations under any buyback contract. （ 3）解除其在购回合同中的义务。 (4) After the par value of the annulled shares has been deducted from the registered capital of the Company in accordance with relevant regulations, that portion of the amount deducted from the distributable profit and used to buy back shares at the par value of the bought back shares shall be included in the Company39。 s premium account [or capital mon reserve amount]. （四） 被注销股份的票面总值根据有关规定从公司的注册资本中核减后，从可分配的利润中减除的用于购回股份面值部分的金额，应当计入公司的溢价帐户〔或资本公积金帐户〕中。 PART FIVE: FINANCIAL ASSISTANCE FOR THE PURC。