老挝企业法（修订）第IV编（中英对照）- 第4页

中文译文

普通合伙企业可以基于下列任何一项法律理由解散：

1. 根据合伙协议或合伙章程的规定解散；

2. 普通合伙企业仅剩一名合伙人；

3. 本法第23条规定的解散。

English

An ordinary partnership may be dissolved on any of the
following grounds of law:
1. Dissolution under the provisions of the contract of
incorporation or the bylaws of the ordinary partnership;
2. Only one partner remains in the ordinary partnership;
3. Dissolution as defined in Article 23 of this Law.

中文译文

普通合伙企业解散具有以下后果：

1. 合伙人被暂停享有普通合伙企业合伙人的利益；

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2. 合伙人对其未缴份额的责任不终止；

3. 普通合伙企业暂停支付款项，

但劳务成本和税款除外；

4. 普通合伙企业的未偿债务应予清偿；

以及
5. 普通合伙企业无权开展业务，
但其法人资格仍然有效，直至

注册官向该合伙企业发出完全解散通知。

E. 普通合伙企业的清算

English

Dissolution of the ordinary partnership has the following
effects:
1. A partner is suspended from claiming the benefits of
partners in the ordinary partnership;
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2. The liability of a partner for the unpaid portion of
his/her share does not cease;
3. Suspension of payments by the ordinary partnership
except labor cost and tax;
4. The undue debts of the ordinary partnership shall be
liquidated; and
5. The ordinary partnership is not entitled to conduct
business but its legal entity status remains in existence until the
partnership has been given notice of its complete dissolution
by the registrar.

E. Liquidation of an ordinary partnership

中文译文

合伙人可以约定选择合伙企业章程中规定的分配或清算方式，或者自行约定的方式，但以下情况除外：

解散的理由是法院判决的结果，

或者合伙企业只剩下一名合伙人。

English

The partners may agree to choose the method of
distribution or liquidation as described in the bylaws of the
ordinary partnership or as agreed by themselves, except in the case
where the grounds for dissolution are the result of a court decision,
or the ordinary partnership has only one remaining partner.

中文译文

普通合伙企业的清算可以由管理人或全体合伙人共同作为清算人执行，也可以由一名合伙人或外部人员指定执行。该指定须经全体合伙人一致同意。

如未能根据本条第一款的规定一致同意指定清算人，
则普通合伙企业的合伙人可以请求法院指定清算人。

本条及本法第六十五条规定的清算人，
可以按照其任命的相同程序予以免职。

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English

The liquidation of the ordinary partnership may be
executed by the manager or all partners jointly as the liquidator,
or by appointment of one partner or an outside person to conduct
the liquidation. Such appointment shall have the unanimous vote
of the partners;
In the case of no unanimous vote for appointing the
liquidator as stipulated in first paragraph of this Article, the
partners of the ordinary partnership may request the court to
appoint such liquidator;
The liquidator as specified in this Article and Article 65 of
this Law may be removed by the same process that he/she has
been appointed by.
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中文译文

合伙企业因法院判决或唯一剩余合伙人的理由解散而解散时，清算人的指定应仅由法院按照本法第60条的规定作出，除非法律另有规定。

合伙企业因合伙人死亡而解散时，
死亡合伙人的继承人有权担任或共同担任清算人。

如有多个继承人，则必须指定一人作为其代表。

English

Appointment of the liquidator, in the case of the
dissolution of the ordinary partnership that is the result of a court
decision or the grounds of the only remaining partner shall only
be made by the court as described in Article 60 of this law, unless
otherwise defined by law.
In the case of the dissolution of the ordinary partnership
on the grounds of the death of a partner, the heirs of the deceased
partner shall have the rights to be, or jointly to be, the liquidator.
In case there are many heirs they must appoint one person as their
representative.

中文译文

如清算人因任何原因无法履行其职责，

例如：清算人死亡或清算人

丧失行为能力，则所有合伙人应共同担任清算人，

直至新清算人被任命为止；

普通合伙企业应在清算人被任命、免职或终止之日起10个工作日内，

向公众发出关于该任命、免职或终止本条所述职责的通知。

English

In case the liquidator is unable to perform his/her duties
for any reason, namely: the death of the liquidator or the liquidator
becomes incapacitated, all partners shall jointly be the liquidator
until a new liquidator has been appointed;
The ordinary partnership shall, within 10 working days
of the date of the appointment, removal or termination of t he
liquidator, give notice of such appointment, removal or
termination of the duty to the public as mentioned in this Article,

中文译文

English

中文译文

清算人的权利和义务如下：

1. 向普通合伙企业的债权人发出书面解散通知，以便其追讨债务，并在有解散理由之日起10个工作日内，通过任何适当的大众媒体渠道向公众宣布解散，并通知债权人提交有关普通合伙企业债务的文件；

2. 收集所有资产，并编制财产清单和资产负债表；

3. 继续完成企业的未完成工作；

4. 收取其履行普通合伙企业所承担的职责的报酬；

5. 采取必要措施保护财产，
全额收回债务，并出售或转让普通合伙企业的财产；

6. 将资产负债表提交给合伙人和审计师，以核实其真实性。 7. 向相关债权人、合伙人或法院（如法院已指定清算人）报告已收回的财产及工作成果；

8. 至少每六个月召开一次债权人和合伙人会议，

以批准或就必要事项作出决定；

9. 履行合伙人和债权人会议上分配的职责；

10. 向债权人支付债务，并将剩余资产分配给合伙人；

11. 代表合伙企业履行调解职责或向法院提起诉讼；

12. 如发现合伙企业（包括合伙人）的财产不足以偿还债务，应向合伙人或法院（如法院已指定清算人）报告。

法院裁定解散合伙企业的清算，

应符合法院的裁定和相关法律。

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English

The liquidator’s rights and duties are to:
1. Give written notice of the dissolution to the
creditors of the ordinary partnership to claim their debts, and
declare it to the public through any appropriate means of
mass media within 10 working days of the date of having the
grounds for such dissolution, and to the creditors to enable
submission of documents on the debts of the ordinary
partnership;
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2. Collect all assets and create an inventory of the
property and a balance sheet;
3. Continue to complete the pending work of the
enterprise;
4. Get payment for his/her performance of duties borne
by the ordinary partnership as agreed;
5. Undertake necessary measures to protect property,
claim to fully recover debts, and sell or transfer the property
of the ordinary partnership;
6. Submit the balance sheet to th e partners and to an
auditor to approve its authenticity;
7. Report on the properties collected and on the result of
work to the creditors concerned, the partners, or the court
where the liquidator has been appointed by the court;
8. Convene a creditors and part ners meeting, at least
once within six months, to approve or make decisions on
necessary issues;
9. Perform duties as assigned at the partners and the
creditors meeting;
10. Make a payment of debts to creditors and distribute
the residual assets to the partners;
11. Perform mediation duties or take legal action in the
court on behalf of the ordinary partnership; and
12. Report to the partners or the court, where the
liquidator has been appointed by the court, if he/she has found
that the ordinary partnership’s, including the partners’,
properties are insufficient to pay the debts.
The liquidation in cases of dissolution by a court
decision shall comply with the court decision and relevant laws.

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