发布时间 : 星期日 文章法律翻译 - 合资企业的组织、经营和管理 formation, operation and management of joint venture更新完毕开始阅读
外国合资者的现金出资一律必须以可自由兑 换的货币为之。
the type of contribution in kind, the currency and the method of valuation thereof must be agreed upon in the joint venture agreement.
实物出资的类型、具体货币及其作价方法务必 在合资协议中取得一致意见。
one of the major loopholes with respect to such law is that it does not specify what items constitute contribution in kind.
这种法律的主要漏洞之一在于它对实物出资 的内容是什么未作具体规定。
this is important because it is not clear whether 这一点关系重大因为技术和专利权之类的工www.docin.com 超经典法律翻译100篇 之 合资企业的组织、经营和管理 6 technology, industrial, and intellectual property rights such as patent, the contribution of capital goods, and intermediate products constitute contribution in kind.
业产权和知识产权、资本货物和中间产品等算 不算实物出资是并不明确的。
if so there is a need to have a detailed
interpretation to explain the aim of such provision in the context of the preamble.
如果是算的那就必须根据序言的上下文作 出详细的解释以说明这种规定的目的。
no mention is made, for example, of the question whether the technology should be appropriate or not, and whether the plant, machinery, and equipment contributed must be up-to-date, new and advanced, or may even be second hand. 比如说没有提到这样的问题技术应否恰当 作为投资的工厂、机器和设备是否必须是现代、 新颖和先进的呢还是甚至可以是旧货。
if raw materials or finished products are
contributed, it is important to agree on the quality and the terms of delivery and so forth. 如果出资是原料或成品那就必须对质量和交 货条件等等取得一致意见。
it is also not clear what the Ethiopian Government intends to contribute to a joint venture? 还有一点也不明确埃塞俄比亚政府意图向合 资企业出资的是什么
it may consist mostly of the right to use land, labor, raw materials, or semi-finished products, etc.
这大半也许是土地使用权、劳力、原料或半成 品之类。
the question of valuation and assessment of
contribution in kind is surely a crucial question which the joint venture law does not seem to give 实物出资的评价估值问题肯定是合资企业法未 予重视的一个重要问题。 www.docin.com 超经典法律翻译100篇 之 合资企业的组织、经营和管理 7 much attention to.
nor does the joint venture law spell out the amount of capital needed to form a joint venture. 合资企业法也没有说明成立合资企业所需资本 总额几何。
it appears that the Ethiopian joint venture law does not adhere to the concept of actual capital,
meaning that all the registered capital must be paid in full upon the establishment of a joint venture. 看来埃塞俄比亚合资企业法并不采取“实际资 本”即“登记资本必须于成立合资企业时全部缴 清”这一概念。
this is because the joint venture can be registered even if 25% of the share capital is paid up, but the period for the payment of the remaining part must be determined in the joint venture agreement. 因为甚至只缴清25%的股本合资企业就可以 注册了但未缴部分的缴付期限必须在合资企 业协议中确定之。
the valuation of capital contribution is a crucial question in every negotiation.
出资资本的评估是每项谈判中的重要问题。
it is not however clear from the law when the contribution is to be made and how it is to be valued.
但该法却没有明确规定出资的具体时间和评定 方法。
nor is it specified how the choice of hard currency is made in order to provide protection against currency fluctuations.
关于为了保证不受币值波动的影响应如何选 择硬通货该法也未作明文规定。
the law is silent on how to evaluate technology, fixed assets such as plant and machinery, as well as the value of land and the site.
关于技术、工厂和机器等固定资产以及土地和 场所如何计值该法未作规定。 www.docin.com 超经典法律翻译100篇 之 合资企业的组织、
经营和管理 8 the Board of Directors is the main management organ of the joint venture.
董事会是合资企业的主要管理机构。
it is composed of such number of directors as may be agreed upon in the joint venture agreement. 由合资企业协议中所商定的董事若干人组成。
membership of the Board of Directors depends on the basis of shareholding in the joint venture. 董事会人选根据其在合资企业中所拥有的股 份而定。
the Board of Directors shall have a chairman who may be elected by the shareholders. 董事会必须设董事长一人可由股东推选。
where no chairman is elected by them, the Board of Directors must elect a chairman from among its members.
如股东未推选董事长则董事会必须从中推选 董事一人为董事长。
in addition to the powers and duties provided in the joint venture agreement, the Board of Directors shall:
董事会除合资企业协议所规定的权力和职责 外必须
(1) present to the shareholders' meeting a draft policy and a work program of the joint venture for approval;
(1)把合资企业的政策草案和工作计划提交股东 大会批准
(2) approve the loans and credits of the joint venture;
(2)批准合资企业的借贷
(3) prepare and submit to the shareholders'
meeting the budget of the joint venture for approval; (3)编制合资企业的预算并提交股东大会批准
(4) establish branches of the joint venture; (4)成立合资企业的分支机构 www.docin.com 超经典法律翻译100篇 之 合资企业的组织、经营和管理 9 (5) approve the appointment and dismissal of
department heads and agents of the joint venture and define their responsibilities;
(5)批准合资企业代理人和各部门负责人之任免 并规定其职责
(6) approve the internal regulations of the joint venture;
(6)批准合资企业内部规章
(7) approve the sale of fixed assets of the joint venture;
(7)批准合资企业固定资产之出售
(8) establish its own rules of procedure; (8)规定董事会本身的程序规则 (9) delegate some of its powers to any member of the Board or to the General Manager of the joint venture, and
(9)把董事会的某些权力委诸于某董事或合资企 业总经理
(10) discharge such other duties as are assigned to it by the shareholders' meeting.
(10)履行其他由股东大会分配给董事会的职责。
the shareholders' meeting is the highest body of any joint venture.
股东大会是任何合资企业的最高机关。
no decision to dissolve a joint venture or to amend a joint venture agreement shall be effective unless shareholders representing at least 75% of the shares have voted in favor of it.
任何解散合资企业、修改合资企业协议的决定 非经至少代表75%股份的股东投票赞成不得 生效。
a foreign shareholder who wants to transfer his shares must first make his offer to the Ethiopian shareholder to buy such shares.
外国人股东欲出让其股份者必须先向埃塞俄比 亚股东提出要约以供其让受这些股份。 www.docin.com 超经典法律翻译100篇 之 合资企业的组织、经营和管理 10 transfer of shares to any foreign natural or juridical person is possible only if the Ethiopian shareholder declines to buy the said shares or fails to respond to such offer within 90 calender days after receipt of the offer.
仅于埃塞俄比亚股东不买受上述股份或在收到 转让要约后90历日内对上述要约不予置理时 始可把上述股份转让给外国自然人或法人。
the prices of the shares must be mutually agreed upon.
股份之价金必须共同商定。
it is important to stress that the Ethiopian state-owned enterprise does not have to seek instructions from the supreme Council for such a transfer.
必须强调的是埃塞俄比亚国有企业进行上述 让受时不必请示最高委员会。
at least the law does not require the approval of a supervisory body other than the Ethiopian
shareholder, which is a state owned enterprise. 至少法律并未规定除上述股东即埃塞俄比亚 国营公司外还得取得某管理机关之批准。 any foreign shareholder whose shares are
purchased pursuant to Article 5(4) of the joint
venture law is entitled to repatriate the full amount of the purchase price he receives.
其股份系按合资企业法第五条第四款承购的任 何外国股东均有权将其卖得的价金全部汇出。
any foreign shareholder is also allowed to remit proceeds from the liquidation of the joint ventures. 外国股东于合资企业清理后所得款项亦准予 汇出。
a joint venture is required to keep such books of accounts as are necessary \合资企业必须“依普遍接受的会计原则与实践” 以必要的账册记账。 www.docin.com 超经典法律翻译100篇 之 合资企业的组织、经营和管理 11 generally accepted accounting principles and practices\
since there are different kinds of accounting
systems which may affect the calculation of capital and profits, this rule is not quite unambiguous. 由于会计制度不一势必影响资本与利润的计 算所以这条规则并不是十分明确的。
the external auditors of the joint venture must be appointed annually by the share-holders' meeting. 股东大会必须逐年聘请合资企业外的审计师。
this is one method of financial control. 这是进行财务监督的一个方法。 it is important to stress that depreciation allowances for fixed assets of a joint venture is treated in accordance with the relevant Ethiopian income tax laws.
必须强调指出合资企业固定资产的折旧费是
根据有关的埃塞俄比亚所得税法处理的。 www.docin.com