老挝企业法（修订）第IV编（中英对照）- 第5页
第IV编 PARTNERSHIP
本页为《企业法（修订）》第 IV 编中英对照，按原文条文顺序排版。如有歧义，以老挝文官方文本为准。
第68条 履行多重清算人的职责
中文译文
多名清算人履行职责应以多数票表决为准，每人计一票，
但每位清算人被指派履行不同职责的情况除外。
对被指派清算人行使权利的限制，
对外部人员不适用。
English
Performance of the duties of multiple liquidators shall
be based on majority voting by counting one person as one vote,
except where each liquidator has been assigned to perform a
different duty.
The restrictions for exercising the right of the liquidator
as being assigned have no effect on outside persons.
第69条 支付和分配的优先权
中文译文
债务
债务的支付和分配应按以下优先顺序进行：
1. 员工工资、劳务成本或其他员工福利，
根据《劳动法》的规定；
2. 税款；
3. 有担保债务；
4. 无担保债务；
5. 普通合伙企业欠合伙人的债务，
根据本法第44条第4款的规定；以及
6. 将剩余资产分配给合伙人。
除非合伙人另有约定，否则出资额不予补偿。
对于剩余的应付债务，
应根据股东的出资比例分担债务责任。
English
debts
Payment and distribution of debts shall be executed
according to the following priorities:
1. Employee salaries, labor costs, or other benefits of
employees as defined by the Law on Labor;
2. Taxes;
3. Secured debts;
4. Unsecured debts;
5. Debts of the ordinary partnership owed to partners as
described in paragraph 4, Article 44 of this Law; and
6. Distribution of the remaining assets to partners. The
capital cont ribution in labor is not compensable, unless
otherwise agreed by partners.
In case of remaining payable debts, debt responsibility
shall be divided among shareholders according to the share of
capital contribution of the shareholders.
第70条 清算后清算人的职责
中文译文
清算程序完成后，
清算人应当：
1. 编制财产分配及债务清偿情况的报表和摘要，
并及时提交
债权人及合伙人会议通过；
2. 自财产分配及债务清偿完成之日起10个工作日内，向公众公布财产分配及债务清偿情况；
以及
3. 自债权人及合伙人会议通过财产分配及债务清偿方案之日起10个工作日内，向有关登记机关报告，办理企业解散手续。
English
After completion of the liquidation process the
liquidator shall:
1. Prepare the statement and summary of the distribution of
property and of the payment of debts, and submit them
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promptly to the creditor and partner meetings for adoption;
2. Notify the public of the distribution of property and
payment of debts within 10 working days of the date of completion
of the distribution of properties and payment of debts; and
3. Report to the registrar concerned to diss olve the
enterprise within 10 working days of the date the meeting of
creditors and partners adopted the distribution of properties and
payment of debts.
第71条 清算人的责任
中文译文
清算人应对其行为承担以下责任：
1. 在履行职责过程中，因故意或重大过失而对合伙企业造成损害的任何行为，例如拒绝履行职责或明知其行为是错误或应知其行为会造成损害后果而仍履行职责；
以及
2. 对委托人、债权人和外部人员的行为，如相关法律所述。
English
The liquidator shall be responsible for his/her conduct as
follows:
1. Any conduct causing damage to the ordinary
partnership by intention or by gross negligence during the
performance of duties assigned, such as negligence in
refusing to act or in acting when he/she knows that it is a
mistake, or should know the damaging consequences of such
action; and
2. Conduct toward the principal, creditors and outside
persons as described in the law concerned.
第72条 解散通知和
中文译文
企业登记注销
有关登记机关应当在收到清算人通知之日起三个工作日内，通过适当的大众媒体渠道发布普通合伙企业解散的通知，并从国家企业信息数据库中删除该普通合伙企业的名称；
普通合伙企业的法人资格自登记机关收到普通合伙企业解散通知之日起终止。
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English
withdrawal of enterprise registration
The registrars concerned shall give notice of the
dissolution of the ordinary partnership through any appropriate
means of mass media within three working days of the date of
receiving the notification from the liquidator, and erase the name
of such ordinary p artnership from the national enterprise
information database;
The legal entity of the ordinary partnership is terminated
from the date the registrar is notified of the dissolution of the
ordinary partnership.
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第73条 普通合伙企业的负债
中文译文
合伙解散后的合伙人
所有合伙人对合伙企业解散后五年内未偿还的债务承担连带责任。
自合伙企业解散通知发出之日起五年内未偿还的债务。
合伙企业解散通知发出之日。
第三条
有限合伙
A. 一般原则和企业登记
English
partners after dissolution
All partners shall jointly be liable for the debt of the
ordinary partnership remaining unpaid for five years from the date
of having issuance of notification of the dissolution of the ordinary
partnership.
SECTION 3
LIMITED PARTNERSHIP
A. General Principles and enterprise registration
第74条 合伙人的责任
中文译文
普通合伙人对有限合伙企业的债务承担无限责任。
有限合伙人对有限合伙企业的债务承担的责任不超过其未缴足的股份份额。
在有限合伙企业尚未注册成立期间，所有合伙人对合伙企业的债务承担无限责任。
English
A general partner is unlimitedly liable for the debts of
the limited partnership.
A limited partner is liable for the debts of the limited
partnership not exceeding his/her unpaid portion of the shares.
In the establishment period during which the limited
partnership has not been registered, all partners of the limited
partnership are unlimitedly liable for the debts of the partnership.
第75条 申请中包含的文件
中文译文
企业登记
申请有限合伙企业登记所附文件，应与本法第43条所述文件相同。
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B. 有限合伙人与有限合伙企业及外部人员的关系
English
enterprise registration
Documents included in the application for enterprise
registration of a limited partnership shall be used the same as those
described in Article 43 of this Law.
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B. Relation of limited partner to limited partnership and
outside persons