老挝企业法（修订）第V编（中英对照）- 第3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99条 股票
中文译文
有限公司的股份价值相同，且不得低于2,000基普。
有限公司的每股股份由一名股东持有。
有限公司的股份可以现金或实物出资。以实物出资的股份应依法进行现金估值。
有限公司可以发行两种类型的股份，即普通股和优先股。
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English
A share of a limited company shall have the same
value and not be less than 2,000 kip.
Each share of a limited company shall be owned by
one shareholder.
Shares of a limited company may be contributed in
cash or in -kind. The share contributed in -kind shall be
evaluated in cash by complying with law.
A limited company may have two types of shares,
namely common shares and preferred shares.
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第100条 股票价值和股票发行价格低于或高于
中文译文
价值
有限责任公司的股份价值应当在公司章程中规定。
股份价值本身称为
“规定价值”。
有限责任公司不得以低于
第99条规定价值的价格发行股份，
但有限责任公司根据本法第115条的规定减少其注册资本的情况除外。
本款规定的限制不适用于股东买卖股份的价格。
增加有限责任公司的股份价值只能
按照本法第113条的规定进行。
English
value
A limited company’s share value shall be stated in
the contract of incorporation. The share value as such is called
the “stated value”.
A limited company is not entitled to issue shares for
less than the value specified in Ar ticle 99 except where the
limited company reduces its capital as determined in Article
115 of this Law. The restriction as stated in this paragraph is
not applied to a shareholder’s purchase and sale prices for a
share.
Increase of a limited company’s sha re value can be
done only by complying with Article 113 of this Law.
第101条 股份出资
中文译文
有限公司的股东应按股东大会的规定，在公司注册成立后，以现金或实物形式全额出资；
有限公司董事应根据每位股东所持股份的比例，以书面形式通知其缴款期限和金额，要求股东在10日内缴清，具体缴款期限和金额由股东大会决定；
除经股东大会特别表决批准外，不得以抵扣公司债务的方式支付股份款项。
English
Shareholders of limited company shall fully
contribute his/her shares either in cash or in-kind as agreed by
the shareholders’ meeting after registration of the enterprise;
The director of the limited company shall call each
shareholder to pay according to the portion of shares he/she
holds by giving written notice of the period and the amount of
money required to be paid by the shareholder within 10 days,
as agreed by the shareholders’ meeting;
Payment of shares is not permitted to deduct debt
with the limited company to pay for shares, unless such
payment has been approved by special vote of the
shareholders’ meeting.
第102条 违约支付的影响
中文译文
未按本法第一百零一条规定缴纳股款的股东，
在股东大会上享有表决权，
并有权获得与其已缴股款数额相等的股息。
未缴纳股款的股东，
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不享有股东大会表决权，
并可被取消该公司股东资格；
股东未按本条第一款规定缴纳股款的，
董事应当向有关登记机关报告，
变更企业登记证的内容，
减少注册资本，
变更股东持股比例，
股东组织形式，
或于本法规定股款到期之日起六十日内解散公司。此类股东须对其在企业登记内容变更之日前未缴足的股份价值承担责任。
如未按上文第1款规定缴纳股份的股东为董事，则适用本法第126条的规定。
English
The shareholder failing to pay the shares at the
amount and the time of payment as specified in Article 101 of
this law shall have voting rights in the shareholders’ meeting
and dividends corresponding to the amount of their paid
shares. Where shareholders fail to pay for the shares, such
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shareholders do not have the voting rights in the shareholders’
meeting and may be withdrew from being shareholder of such
company;
If a shareholder fails to pay the shares as specified in
paragraph 1 of this Article, the director shall report to the
registrar concerned to alter the contents of the enterprise
registration certificate by reducing the registered capital,
changing the portion of shares of shareholders, shareholders
and form, or dissolve within 60 days of the date that paying
the shares is due in accordance with this Law. Such
shareholders are liable for the value of their shares remaining
unpaid prior to the date of changing the contents of enterprise
registration with the registrar concerned.
Where the share holder failing to pay the share as
specified in paragraph 1 above is the director, Article 126 of
this Law applies.
第103条 普通股股东的权利和义务
中文译文
普通股的持有人被称为“普通股股东”。普通股股东享有以下权利和义务：
1. 对有限公司的业务提出意见；
2. 参与有限公司的活动；
3. 按时缴纳股款；
4. 充分维护自身利益；
5. 根据有限公司章程的规定，获取信息并查阅文件；
6. 对损害其利益的有限公司董事、高管或员工提起诉讼；
7. 对其未缴股款的剩余价值承担责任；
8. 在有限公司股东转让或出售股份时，对外部人员享有优先购买权；
9. 选举或罢免有限公司董事。 10. 在有限责任公司解散的情况下，获得清算后分配的剩余资产；
11. 按其出资比例获得股息；
以及
12. 行使法律规定的其他权利和义务。
本条第10款和第11款所述的股息和资产分配，只有在优先股股东和有限责任公司的债权人获得清偿后方可进行。
English
The owner of a common share is called a “common
shareholder”. Common shareholders have the following rights
and duties:
1. Present opinions on the business of the limited
company;
2. Participate in the activities of the limited company;
3. Pay for shares when due;
4. Fully protect his/her interests;
5. Receive information and inspect documents as
specified in the bylaws of the limited company;
6. Bring lawsuits against directors, officers or
employees of the limited company who cause damage to
his/her interest;
7. Be liable for the value of [his/her] shares remaining
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unpaid;
8. Have a preemptive right over outside persons when
shareholders of the limited company transfer or sell shares;
9. Elect or dismiss the director of the limited company;
10. Receive the residual assets, in the case of the
dissolution of the limited company, distributed after
liquidation;
11. Receive dividends in proportion to shares they have
contributed; and
12. Exercise other rights and duties prescribed by law.
The distribution of dividends and assets as described
in subparagraphs 10 and 11 of this Article can be made only
after the preferred shareholders and creditors of the limited
company have been paid.
第104条 优先股股东的权利和义务
中文译文
优先股的持有人被称为“优先股股东”。优先股股东享有以下权利和义务：
1. 本法第一百零三条第1款至第6款规定的权利和义务；
2. 优先于普通股股东享有剩余资产和股息的优先购买权。所获股息可以固定数额，也可以按股东约定的股份百分比计算；
3. 其他优先权利。此类优先权利的变更或修改应当在有限责任公司的章程中规定；以及
4. 在有限责任公司盈利的情况下，优先股股东可以赎回其股份；或者，除非另有约定，在有限责任公司拒绝购买其股份的情况下，优先股股东可以寻找他人购买其股份。
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如果有限公司同意购买股份，
则购买价格应为股票证书上所载价格或
股东约定的价格。
优先股股东无权选举
有限公司的董事。
English
The owner of a preferred share is called a “preferred
shareholder.” Preferred shareholders have the following rights
and duties:
1. Rights and duties as prescribed in subparagraphs 1
to 6 of Article 103 of this Law;
2. A preemptive right to receive residual assets and
dividends over a common shareholder. The dividends received
may be in fixed amount or a percentage of the shares as agreed
by shareholders;
3. Other preferred rights. Alteration or modification of
such preferred rights shall be stipulated in the bylaws of the
limited company; and
4. Be able to withdraw their shares provided that the
limited company is in a profitable state, or the preferred
shareholders may seek a person to buy their shares after the
limited company refuses to buy such shares, unless otherwise
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agreed.
In case the limited company agrees to buy the shares
as prescribed in subparagraph 4 of this Article, the price of the
purchase shall be the price stated in the share certificate or the
price as agreed by shareholders.
Preferred shareholders are not entitled to elect
directors of the limited company.
第105条 发行有限公司的股票证书
中文译文
公司
董事应在有限公司注册成立及股份缴付之日起30日内，
向股东
签发股票证书。每份股票证书均应由董事签署，并加盖有限公司的
印章。
股票证书的价值至少应等于一股的价值。
English
company
The director, within 30 days of the date of
registration of the limited company and payment of shares,
shall issue share certificates to shareholders. Each share
certificate shall be signed by the director and shall bear the
limited company’s seal.
A share certificate shall have a value at least equal to
the value of one share.
第106条 股票证书
中文译文
股票证书应包含以下主要内容：
1. 股票证书编号；
2. 有限公司名称；
3. 股东姓名；
4. 股东持股数量；
5. 每股价值；
6. 股份未缴价值及付款期限（如可确定）；
以及
7. 董事签名及印章。
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English
A share certificate shall have the following main
contents:
1. Reference number of the share certificate;
2. Name of the limited company;
3. Name of the shareholder;
4. Amount of the shareholding of the shareholder;
5. Value of a share;
6. Unpaid value of the share and the term for payment, if
this can be identified; and
7. Director’s signature and seal.
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