老挝企业法（修订）第V编（中英对照）- 第1页
第V编 COMPANIES
本页为《企业法（修订）》第 V 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83条 公司的股东
中文译文
为公司出资的人被称为“股东”。
股东对公司的
债务负责，但其责任不超过其未缴股款部分的价值。
一家公司可以有一个或多个股东。
公司的股东或发起人可以是
个人，也可以是法人实体。
English
A contributor to a company’s capital is called a
“shareholder”.
The shareholders are responsible for the company’s
liabilities, not exceeding the value of the unpaid portion of their
shares.
A company may have one or more shareholders.
A shareholder or promoter of a company may be an
individual or a legal entity.
第84条 公司法人实体及分支机构的地位
中文译文
公司的法律实体地位和分支机构与本法第39条和第40条规定的合伙企业的法律实体地位和分支机构相同。
English
The company’s legal entity status and branch is the same
as legal entity and branch of the partnership as described in Article
39 and Article 40 of this Law.
第85条 集团公司
中文译文
集团公司是指一组彼此之间存在法律关系的公司，这些公司根据合同共同开展业务，但并未注册为新的企业。
39
集团内各公司的权利、义务和责任由单独的法规规定。
English
A group company is a group of companies that are
related to each other as legal entities to jointly conduct business
according to a contract in any business but not registered as a new
enterprise.
39
The rights, obligations and responsibilities of the
companies included in the group are defined in sperate
regulations.
第86条 公司注册合同
中文译文
公司章程应当采用书面形式订立，并符合《合同法》和《侵权法》的规定。
公司章程的内容应当包括：
1. 企业名称；
2. 经营目标；
3. 营业地点；
4. 注册资本，并按价值、股份数量、种类、现金、普通股或优先股进行分类；
5. 公司发起人的姓名、地址和国籍，以及每位发起人认购的股份数量；
6. 董事对公司债务承担无限责任的声明。本款规定的董事无限责任在其离任一年后终止；
7. 发起人的姓名和签名；以及
8. 其他必要内容。只有一个股东的公司不需要
公司章程。
English
A company’s contract of incorporation shall be made in
writing and comply with the Law on Contract and Tort.
The contents of company’s contract of incorporation
shall be:
1. Enterprise name;
2. Business objectives;
3. Location of business office;
4. Stated capital classified into value, amount of shares,
kind, cash, common shares or preferred shares;
5. Name, address and nationality of the company’s
promoters, including the amount of shares subscribed by each;
6. A statement of the director’s rights to be unlimitedly
liable for the debts of the company. The unlimited liability of
the director as specified in this subparagraph shall terminate at
the expiration of one year after the date on which he/she has
ceased to hold office;
7. Names and signatures of promoters; and
8. Other necessary contents.
A company having one shareholder doe s not need to
have a company contract of incorporation.
第87条 公司章程
中文译文
公司必须制定公司章程。公司章程应包含以下主要内容：
1. 本法第86条第1款至第6款所述事项；
2. 利润或股息分配方式；
40
3. 出资方式和期限；
4. 管理；
5. 会议及决议；
6. 争议解决机制及程序；以及
7. 解散和清算。
除上述内容外，公司还可以根据法律规定，添加有限责任公司的其他内容。
公司章程应由董事签署。
English
The company must have bylaws. The bylaws shall have
the following main contents:
1. The items described in subparagraphs 1 to 6, Article 86,
of this Law;
2. Method of profit or dividend distribution;
40
3. Method and timeframe of share contribution;
4. Management;
5. Meetings and resolutions;
6. Mechanism and procedure of dispute settlement; and
7. Dissolution and liquidation.
Besides these, the company may include additional
contents of limited company in accordance with the Law.
The company’s bylaws shall have the director’s
signature.
第88条 公司章程的变更
中文译文
或公司章程
公司章程或组织合同的变更
应在股东大会上以特别表决的方式进行，
如本法第149条所规定。
第二节
有限责任公司
A. 一般原则和设立
English
or the bylaws
Alteration of the contract of incorporation or the bylaws
of the company shall be made by special vote at a shareholder
meeting as stipulated in Article 149 of this Law.
SECTION 2
LIMITED COMPANY
A. General principles and establishment
第89条 有限公司持有的股份
中文译文
有限公司可以持有其他公司的股份或参与合伙企业，但其持股不得基于其他公司的库存股。
41
English
A limited company may be a shareholder of other
companies or a partner in partnerships, but such shareholding
shall not be based on the treasury stock of the other company
itself.
41
第90条 股东人数少于或多于
中文译文
股东人数固定
股东人数超过30人的有限责任公司可以继续维持其有限责任公司地位，但只能通过本法第147条规定的特别表决方式进行。
如果有限责任公司不需要维持其有限责任公司地位，或者没有本条第1款所述的足够表决权，则应当变更其企业登记内容，使其符合股份有限公司的设立程序和原则，或者解散。
仅剩一名股东的有限责任公司应当变更名称为“独资有限责任公司”，并按照本法第五部分第3节的规定经营，或者解散。
English
number fixed
A limited company having as shareholders more than
30 persons may continue to maintain its limited company’s
status, but this can be done by only special voting as described
in Article 147 of this Law.
In case the limited company does not require
maintaining the limited company’s status or does not have
sufficient votes for maintaining it as mentioned in paragraph
1 of this Article, the limited company shall alter the contents
of its enterprise registration to be consistent with the
establishment procedure and principles of a publ ic company,
or dissolve.
A limited company with only one remaining
shareholder shall change its name to be a “sole limited
company” and carry on as specified in Section 3 Part V of this
Law, or dissolve.