【文章內(nèi)容簡(jiǎn)介】 itled to require the Company to pay its debts in full or to provide a corresponding guarantee for repayment. 公司應(yīng)當(dāng)自作出減少注冊(cè)資本決議之日起十日內(nèi)通知債權(quán)人，并于三十日內(nèi)在報(bào)紙上至少公告三次。債權(quán)人自接到通知書之日起三十日內(nèi)，未接到通知書的自第一次公告之日起九十日內(nèi)，有權(quán)要求公司清償債務(wù)或者提供相應(yīng)的償債擔(dān)保。 The reduced registered capital of the Company may not be less than the statutory minimum. 公司減少資本后的注冊(cè)資本，不得低于法定的最低限額。 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: 第二十四條 公司在下列情況下，可以經(jīng)公司章程規(guī)定的程序通過，報(bào)國家有關(guān)主管機(jī)構(gòu)批準(zhǔn)，購回其發(fā)行在外的股份： (1) cancellation of shares in order to reduce its capital。 （一） 為減少公司資本而注銷股份； (2) merger with another pany holding shares in the Company。 or （二） 與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、行政法規(guī)許可的其他情況。 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: 第二十五條 公司經(jīng)國家有關(guān)主管機(jī)構(gòu)批準(zhǔn)購回股份，可以下列方式之一進(jìn)行： (1) making of a buyback offer in the same proportion to all shareholders。 （一） 向全體股東按照相同比例發(fā)出購回要約。 (2) buyback through open transactions on a securities exchange。 or （二） 在證券交易所通過公開交易方式購回； (3) buyback by an agreement outside a securities exchange. （三 ） 在證券交易所外以協(xié)議方式購回； 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. 第二十六條 公司在證券交易 所外以協(xié)議方式購回股份時(shí)，應(yīng)當(dāng)事先經(jīng)股東大會(huì)按公司章的規(guī)定批準(zhǔn)。經(jīng)股東大會(huì)以同一方式事先批準(zhǔn)，公司可以解除或者改變經(jīng)前述方式已訂立的合同，或者放棄其合同中的任何權(quán)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. 前款所稱購回股份的合同，包括（但不限于）同意承擔(dān)購回股份義務(wù)和取得購回股份權(quán)利的協(xié)議。 The Company may not assign contracts for the buyback of its own shares or any of its rights thereunder. 公司不得轉(zhuǎn)讓購回其股份的合同或者合同中規(guī)定的任何權(quán)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. 第二十七條 公司依法購回股份后，應(yīng)當(dāng)在法律、行政法規(guī)規(guī)定的期限內(nèi)，注銷該部分股份，并向原公司登記機(jī)關(guān)申請(qǐng)辦理注冊(cè)資本變更登記。 The amount of the Company39。s registered capital shall be reduced by the total par value of the shares cancelled. 被注銷股份的票面總值應(yīng)當(dāng)從公司的注冊(cè)資本中核減。 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: 第二十八條 到香港上市公司，應(yīng)當(dāng)將下列內(nèi)容載入公司章程：除非 公司已經(jīng)進(jìn)入清算階段，公司購回其發(fā)行在外的股份，應(yīng)當(dāng)遵守下列規(guī)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） 公司以面值價(jià)格購回股份的，其款項(xiàng)應(yīng)當(dāng)從公司的可分配利潤(rùn)帳面余額、為購回舊股而發(fā)行的新股所得中減除； (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） 公司以高于面值價(jià)格購回股份的，相當(dāng)于面值的部分從公司的可分配利潤(rùn)帳面余額、為購回舊股而發(fā)行的新股所得中減除；高出面值的部分，按照下述辦法辦理： (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）購回的股份是以面值價(jià)格發(fā)行的，從公司的可分配利潤(rùn)帳面余額中減除； (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）購回的股份是以高于面值的價(jià)格發(fā)行的，從公司的可分配利潤(rùn)帳面余額、為購回舊股而發(fā)行的新股所得中減除；但是從發(fā)行新股所得中減除的金額，不得超過購回的舊股發(fā)行時(shí)所得的溢價(jià)總額，也不得超過購回時(shí)公司溢價(jià)帳戶〔或資本公積金帳戶〕上的金額（包括發(fā)行新股的溢價(jià)金額）； (3) the sums paid by the Company for the purposes set forth below shall be paid out of the Company39。s distributable profits: （三） 公司為下列用途所支付的款項(xiàng)，應(yīng)當(dāng)從公司的可分配利潤(rùn)中支出： acquisition of the right to buy back its own shares。 （ 1）取得購回其股份的購回權(quán)； (i) modification of any contract for buyback of its own shares。 （ 2）變更購回其股份的合同； (ii) release from any of its obligations under any buyback contract. （ 3）解除其在購回合同中的義務(wù)。 (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） 被注銷股份的票面總值根據(jù)有關(guān)規(guī)定從公司的注冊(cè)資本中核減后，從可分配的利潤(rùn)中減除的用于購回股份面值部分的金額，應(yīng)當(dāng)計(jì)入公司的溢價(jià)帳戶〔或資本公積金帳戶〕中。 PART FIVE: FINANCIAL ASSISTANCE FOR THE PURC