老挝企业法（修订）第V编（中英对照）- 第10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152条 普通会议的权利和义务
中文译文
普通股东大会的权利和义务如下：
1. 通过有限公司的章程和公司注册合同；
2. 选举或罢免董事或董事会；
3. 选举或罢免审计师；
4. 决定年度会议酬金和报酬或董事的薪金；
5. 决定公司高级管理人员、审计师和其他员工的薪金；
6. 批准有限公司的业务运营概要报告、损益表和业务计划；
7. 通过股息分配方式；以及
8. 行使其他必要的权利和义务。
在两次普通股东大会之间发生的必要事项，可召开特别股东大会。
73
F. 有限公司的财务
English
The rights and duties of an ordinary meeting are:
1. Adopt the bylaws and contract of incorporation of
the limited company;
2. Elect or remove a director or board of directors;
3. Elect or remove the auditors;
4. Decide the annual honorarium and remuneration for
meetings or the salary of the directors;
5. Decide the officers’ salary, the wage of the auditor
and other employees of the limited company;
6. Approve the summary report of the business
operations, statement of income and expenses and the
business plan of the limited company;
7. Adopt the method of dividend distribution; and
8. Exercise other rights and duties as necessary.
An extraordinary meeting performs rights and duties in
necessary matters occurring between two ordinary meetings.
73
F. Finances of a limited company
第153条 股息分配
中文译文
股息分配应按出资股份的百分比进行，除非另有约定。股息分配前，须经股东大会批准。有限责任公司在下一年度仍有累计亏损时，不得分配股息。如发生本条第2款所述情形，且对有限责任公司的债权人造成不利影响，债权人可向股东提起诉讼，要求返还已分配的股息，但该诉讼应在股息分配之日起一年内提起。
English
The distribution of dividends shall be made at a
percentage rate equal to the shares contributed, unless
otherwise agreed. Before distribution of dividends, the
approval of the shareholders’ meeting is required.
It is prohibited for the limited company to distribute
dividends when there are still accumulated losses in the
following year.
In the case of a violation as specified in paragraph 2
of this Article that causes disadvantages to a creditor of the
limited company, a creditor may bring a law suit against
shareholders to return the dividends distributed, but such
action shall be under taken within one year of the date the
dividend has been distributed.
第154条 储备金
中文译文
储备基金分为两种类型，即
强制性储备基金和其他临时储备基金。
强制性储备基金是为防范经营风险而设立的基金，有限公司每年应在扣除亏损后，将净利润的10%存入该基金，
除非法律另有规定。当该储备基金累计达到注册资本的一半时，有限公司可以暂停扣除，
除非有限公司章程另有规定。
其他临时储备基金可由股东大会决定设立。
74
English
There are two types of reserve fund, namely, a
compulsory reserve fund and an other provisional reserve
fund.
The compulsory reserve fund is a fund to prevent the
risk of business in which the limited company shall annually,
after deducting losses, put 10 percent of the net profit into such
fund unless otherwise agreed by the law. When this reserve
fund accumulates half of the registered capital, the limited
company may suspend such deduction, unless otherwise
provided by the bylaws of the limited company.
Other provisional reserve funds may be established
as agreed in a meeting of shareholders.
74
第155条 储备基金的使用
中文译文
有限公司的强制性储备金
仅用于弥补有限公司的亏损，
除非法律另有规定。有限公司的其他临时储备金，
经股东大会批准，可用于弥补亏损。
G. 有限公司的审计
English
The compulsory reserve fund of the limited company
shall only be used to recover from the losses of the limited
company, unless otherwise provided by law. Other
provisional reserve funds of the limited company may be used
for recovery from losses if the shareholders’ meetin g has
approved it.
G. Audit of a limited company
第156条 审计
中文译文
有限责任公司的审计是对公司账目信息的准确性和记录方法的审查，
依据《企业会计法》的规定。
股东审计由股东大会选举产生的审计师进行。
有限责任公司可以根据股东大会的决议，聘用常任审计师或定期审计师，
并遵守与审计工作相关的法律法规。
English
An audit of a limited company is an examination of
the accuracy of the information and method of recording of
accounts as stipulated in the Enterprise Accounting Law.
The shareholders’ audit is carried out through
auditors elected by them in the shareholders’ meeting.
The limited company may hire auditors permanently
or periodically as agreed by shareholders in their meeting, and
comply with relevant laws related to audit works.
第157条 审计师的权利和义务
中文译文
审计师拥有以下权利和义务：
1. 收取报酬；
2. 在任何其认为必要的时间检查有限公司的账目；
3. 就与其会计检查目标相关的任何事项询问有限公司的董事、高级职员或雇员；
以及
4. 检查有限公司的财务报告，
并将其与资产负债表一起提交股东大会；
并报告和证明与有限公司账目相关的会计系统或数据的准确性或错误。
75
English
An auditor has the following rights and duties:
1. Receive wages;
2. Inspect the limited company’s accounts at any time
deemed necessary;
3. Inquire of the director, officers or employees of the
limited company for any matters relating to his/her target of
accounting inspection; and
4. Inspect the report on finance of the limited company
and send it with the balance sheet to the shareholders’ meeting
and, report and certify the accuracy or error of the acco unting
system or data relating to the limited company’s account.
75
第158条 股东的检查权
中文译文
文件
股东有权在营业时间内随时查阅或复印有限责任公司的企业登记文件，但涉及商业秘密和竞争策略的文件除外。
股东有权要求有限责任公司董事签字，以证明其所复印件的真实性。
H. 有限责任公司的合并、分立和解散
English
documents
The shareholders have the right to inspect or copy the
enterprise registration documents of the limited company at
any time during business hours, except for documents relating
to trade secrets and competitive strategies.
Shareholders are entitled to request the director of
the limited company to sign to certify the authenticity of the
copy made for them.
H. Merger, Division and Dissolution of a Limited Company
第159条 有限责任公司合并
中文译文
有限责任公司可以与一家或多家公司合并，成为其中任何一家现有公司或一家新公司。
有限责任公司只有在符合以下条件时才能合并：
1. 有本法第147条规定的特别决议；
2. 在该决议通过之日起10个工作日内，至少通过任何大众媒体方式通知债权人一次，以便债权人自收到通知之日起30日内提出异议，
未提出异议或未在规定期限内回复的债权人，
视为不提出异议；
3. 已注册为新企业或变更了企业注册内容。
有限责任公司合并的异议和效力，与本法第57条的规定相同。
76
English
A limited company may merge with one or more
companies to become any of the existing companies or a new
company.
A limited company may merge only when:
1. There is a special resolution as specified in Article 147
of this Law;
2. There has been notice to the creditors, through any means
of mass media at least once within 10 working days of the date of
having such resolution, to enable them to express their objections
within 30 days of the date the creditor has received the notification,
and the creditors making no objection or failing to reply within
such period shall be deemed as having no objection; and
3. There has been registration as a new enterprise or a
change to the contents of enterprise registration.
Objection and the effect of merger of the limited
company shall be the same as stipulated in Article 57 of this
Law.
76