老挝企业法（修订）第IV编（中英对照）- 第1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37条 合作伙伴
中文译文
合伙企业中的投资者被称为“合伙人”。
合伙人可以是自然人，也可以是法人实体。
English
An investor in a partnership is called a “partner”.
A partner may be a person or a legal entity.
第38条 合伙企业成立合同
中文译文
合伙企业的设立合同应当采用书面形式，并符合《合同法》和《侵权法》的规定，合同内容包括：
1. 企业名称；
2. 经营目标；
3. 营业地点；
4. 合伙企业的注册资本或股份价值，
按现金、实物或劳务进行分类；
5. 合伙人的姓名、地址和国籍；
6. 合伙人的姓名和签名；以及
7. 其他必要信息。
18
English
A partnership’s contract of incorporation shall be
made in writing and be consistent with the Law on Contract
and Tort, in which the substances of the contract are:
1. Enterprise name;
2. Business objective;
3. Business office location;
4. Stated capital or share values of the partnership
classified according to cash, in-kind or labor;
5. Name, address and nationality of the partners;
6. Name and signature of the partners; and
7. Other necessary information.
18
第39条 合伙企业的法律实体地位
中文译文
合伙企业的法律实体地位包括：
1. 合伙企业的名称和国籍；
2. 主要营业场所的所在地，
包括所有分支机构（如有）；
3. 财产和资本；
4. 合伙企业的章程；
5. 根据合伙企业类型承担的责任；以及
6. 合伙企业在行使权利和承担义务以及作为被告或原告参与法律诉讼时，与自然人具有的法律能力。
English
The status of the legal entity of a partnership includes:
1. Name and nationality of the partnership;
2. The location of the principal business offices,
including all branch offices, if any;
3. Property and capital;
4. The partnership’s bylaws;
5. Liability according to the type of partnership; and
6. Legal capacity of the partnership in the exercise of its
rights and obligations, and in being a defendant or plaintiff in
legal proceedings similar to a natural person.
第40条 合伙制分支机构
中文译文
在老挝人民民主共和国注册的合伙企业无需注册其分支机构，分支机构不具有独立于合伙企业的法人资格。分支机构设于特定地点，分支机构的合伙企业应向相关注册机构报告。有意在老挝人民民主共和国设立分支机构的外国合伙企业，应按照本法规定进行企业登记。老挝合伙企业在国外设立分支机构时，适用该国法律。当法人实体的分支机构被起诉时，该法人实体本身是被告。本规定适用于在老挝人民民主共和国设有分支机构的外国法人实体。
English
A partnership registered in Lao PDR does not have to
register its branches, and a branch has no legal person status
separate from the partnership.
A branch office is located in a specific place, and the
partnership of such a branch shall report to the registrar
concerned.
A foreign partnership having the intention to establish a
branch in the Lao PDR shall report for enterprise registration as
stipulated in this Law.
When establishing a branch of a Lao partnership abroad,
the law of the country concerned is applied.
When a branch of a legal entity is sued, that legal person
is a defendant. This provision shall be effective for a foreign legal
entity having a branch in the Lao PDR.
第41条 合伙企业章程
中文译文
合伙企业的章程应当包含以下主要内容：
19
1. 本法第38条第1款至第5款所列内容；
2. 管理合伙人的姓名、地址和国籍。
如果所有合伙人并非共同管理合伙企业，
章程可以对管理合伙人的权力作出限制；
3. 股息分配方式和亏损责任；
4. 出资方式和期限；
5. 管理制度；
6. 会议和表决方式；
7. 争议解决方式；以及
8. 解散和清算。
本条第1款所列内容应当包含在企业登记申请中，
除非合伙企业在申请中另行规定。
合伙企业的章程应由经理签字。
English
The bylaws of a partnership shall contain the following
main particulars:
19
1. The contents mentioned in subparagraphs 1 to 5
of Article 38 of this Law;
2. Name, address, and nationality of the managing
partner. In case all partners are not jointly managing the
partnership, the bylaws may impose restrictions upon the
powers of the managing partner;
3. Method of distribution of dividends and liability for
losses;
4. Method and period for the contribution of shares;
5. The management system;
6. Meetings and method of voting;
7. Methods for dispute settlement; and
8. Dissolution and liquidation.
The substances mentioned in subparagr aph 1 of this
Article shall be included in the application for enterprise
registration, unless a partnership shall include additional
substances in the application.
The partnership’s bylaws shall have the manager’s
signature.
第42条 合同变更
中文译文
公司章程或细则
公司章程或细则的变更
合伙企业的变更须经全体合伙人一致同意
除非另有约定。
20
第二节
普通合伙
A. 普通合伙企业的登记和内部关系
English
incorporation or the bylaws
Alteration of the contract of incorporation or the bylaws
of the partnership shall be unanimously agreed by all partners
unless otherwise agreed.
20
SECTION 2
ORDINARY PARTNERSHIP
A. Enterprise registration and internal relations of an
ordinary partnership
第43条 申请中包含的文件
中文译文
企业登记
普通合伙企业的企业登记申请应包含以下主要文件：
1. 企业登记申请书；
2. 普通合伙企业成立合同；
3. 合伙人及经理的身份证、户口簿或护照复印件；
4. 若合伙人为法人实体，则需提供法人实体同意书；
5. 授权委托书或委托书。
English
enterprise registration
The application for the enterprise registration of an
ordinary partnership shall contain the following main documents:
1. Application for enterprise registration;
2. Contract of incorporation of the ordinary partnership;
3. Copy of ID, family book or passport of partner and
manager;
4. Letter agreed by legal entity in the case of a partner
being a legal entity; and
5. Letter of authorization or power of attorney of a person
to whom the right is granted.
第44条 资本出资
中文译文
普通合伙企业的资本来源于合伙人的出资。出资可以以现金、实物或劳力的形式进行。
实物出资应当按照法律规定折算成现金。
劳力出资应当按照合伙人约定折算成现金。
禁止在普通合伙企业的资产负债表中记录劳力出资的价值。
普通合伙企业的资本应当由全体合伙人在企业登记后，按照全体合伙人约定的方式，以现金和/或实物的形式投入。
21
除本条第1款规定的资本外，
普通合伙企业的合伙人有权按照约定，将个人财产投入到普通合伙企业的任何经营活动中。
财产的使用方式，包括负债和利润分配，应当由全体合伙人约定。
English
An ordinary partnership’s capital is derived from the
contributions of the partners. The contributions may be made in
cash, in-kind, or in labor.
An in-kind capital contribution shall be evaluated in
cash in accordance with the law.
A capital contribution in the form of labor shall be
evaluated in cash as agreed by partners. It is prohibited to record
the value of capital contributed by labor in the balance sheet of an
ordinary partnership.
The capital shall be invested by all partners of the
ordinary partnership in cash and/or in -kind as agreed by all
partners after enterprise registration;
21
In addition to the capital specified in paragraph 1 of this
Article, the partners of the ordinary partnership are entitled to
contribute their personal property to any business operation of the
ordinary partnership, as agreed. Methods for utilization of
properties, including liabilities and profits of distribution, shall be
agreed by all partners.