伊拉克公司法中英文對(duì)照

LAWNo.21of1997(asamendedin2004)*伊拉克公司法(1997年第21號(hào)法案，2004年修訂)InthenameofGodthemerciful,thecompassionate以慈悲且仁慈的真主的名義，TheRepublicofIraq伊拉克共和國(guó)Inthenameofthepeople以人民的名義CompanyLawNo.21of1997公司法：1997年第21號(hào)ChapterI:MainRules第一章主要規(guī)定SectionOne:TheAims,Bases,andValidityScopeoftheLaw第一節(jié)法律目標(biāo)、基礎(chǔ)及有效范圍Theobjectivesofthislawareto.第一條：制定本法旨在：organizecompanies;組織公司的管理；protectcreditorsfromfraud;保護(hù)債權(quán)人不受欺詐；protectshareholdersfromconflictsofinterestandrelatedabusesbycompanyofficials,majorityowners,andotherswithpracticalcontrolovertheaffairsofthecompany;and保護(hù)股東不與公司管理人員、大多數(shù)所有者及其他對(duì)公司事務(wù)有實(shí)際控制權(quán)的人員發(fā)生利益沖突，且防止其濫用職權(quán)；promotetheprovisionoffullinformationtoownersinconnectionwithdecisionsaffectingtheirinvestmentandtheircompany.促進(jìn)向所有者提供影響其投資和公司決策的全面信息。Suspended.第二條：暫緩執(zhí)行。Thislawappliestomixedandprivatecompaniesandtoallinvestors.ItsprovisionsshallapplytobankstotheextenttheydonotconflictwithCoalitionProvisionalAuthority(CPA)OrdersincludingCPAOrderNo.40promulgatingtheBankingLaw,CPAOrderNo.18prescribingMeasurestoEnsuretheIndependenceoftheCentralBankofIraq,theCentralBankofIraqLawNo.64of1976,asamended,andregulationsissuedundertheforegoingorders.Thislawshallapplytosecuritiestransactions,financialinvestmentcompaniesandinsuranceandre-insurancecompaniestotheextentitdoesnotconflictwithlegislationapplicabletothesetransactionsandentitiesorthejurisdictionofthecompetentstateauthoritiesforthosesectors.DecisionsoftheRegistrarofCompanies（hereinafter“Registrarhereundershallbebaseduponthislawandnotuponconsiderationsofeconomicplanningordevelopmentpolicy.DecisionsbytheRegistrarshallnotingeneralforecloseaclaimforcompensationarisingfromviolationofthelawbyaninjuredthirdpartyagainstthoseresponsiblefortheviolation.第三條：本法適用于混合和私營(yíng)公司及所有投資者。本法條款適用于銀行，但不得與CPA（聯(lián)盟駐伊拉克臨時(shí)管理當(dāng)局）法令相抵觸，其中包括關(guān)于銀行法的CPA第40號(hào)令、規(guī)定如何確保伊拉克中央銀行獨(dú)立性的CPA第18號(hào)令，1976年第64號(hào)《伊拉克中央銀行法》（修正案）以及根據(jù)上述法令發(fā)布的執(zhí)行條列。本法適用于證券交易、金融投資公司及保險(xiǎn)和再保險(xiǎn)公司，但不得與這些交易和實(shí)體所適用的法律或這些領(lǐng)域的管理當(dāng)局的管轄權(quán)相抵觸。公司注冊(cè)局（以下簡(jiǎn)稱“注冊(cè)局”）的決議將基于本法，而不需考慮經(jīng)濟(jì)計(jì)劃或發(fā)展政策。原則上注冊(cè)局的決議并不剝奪受害第三方向違反本法的責(zé)任人索取補(bǔ)償?shù)臋?quán)利。SectionTwo:TheCompanyinGeneral第二節(jié)公司一般規(guī)定Sub-SectionOne:TheCompany'sContractandOwnersMutualObligations第一小節(jié)公司章程和所有者共同責(zé)任First:Thecompanyisacontractbindingtwoormorepersons.Eachpersonshallsubscribetotheeconomicprojectbyaquotaofthecapitalorserviceinordertosharetheresultingprofitorloss.第四條第一款：公司是約束兩人或多人的契約。每個(gè)人都向這一經(jīng)濟(jì)組織認(rèn)購(gòu)資本或服務(wù)份額以共享損益。Second:WiththeexceptionoftheprovisionsofParagraphFirstofthisarticle:第二款：本條第一款的例外情況：Acompanymaybeestablishedbyonenaturalpersoninaccordancewiththeprovisionsofthislaw.Suchacompanywillhenceforthbereferredtoasa"soleownerenterprise.公司可以由一個(gè)自然人根據(jù)本法規(guī)定設(shè)立。此類公司以下稱之為“一人公司”。Alimitedliabilitycompanymaybeformedwithoneownerinaccordancewiththeprovisionsofthislaw.有限責(zé)任公司可以由一個(gè)所有者根據(jù)本法規(guī)定設(shè)立。Third:Ownersofcapitalinacompanymaynotexercisetheirvotingorotherauthorityinthecompanytocauseittodoorconsenttoactsthat:第三款：公司的資本所有者不得行使其在公司中的投票權(quán)或其它權(quán)力，從而導(dǎo)致公司做由或同意做由如下行為：harmordisadvantagethecompanytobenefitthemselvesorthoseassociatedwiththemattheexpenseofotherownersofthecompany;or以公司其他所有者的利益為代價(jià)，損害公司或?qū)静焕?，而使其或其相關(guān)人員受益；或者jeopardizetherightsofcreditorsbycausingwithdrawalofcapitalortransferofassetswheninsolvencyisimminentorwhenprohibitedbylaw.在即將資不抵債或被法律禁止時(shí)，通過撤離資本或轉(zhuǎn)移資產(chǎn)危害債權(quán)人的權(quán)利。Thecompanyshallacquirethecorporatestatusinaccordancewiththeprovisionsofthislaw.第五條公司應(yīng)根據(jù)本法規(guī)定獲取法人地位。Sub-SectionTwo:TypesofCompanies第二小節(jié)公司類型First:Themixedorprivatejoint-stockcompanyshallbeformedbynotlessthanfivepersons,whowillparticipateinitbyowningsharesthroughpublicsubscriptionandwillberesponsibleforthecompany'sdebtsinsofarasthenominalvalueofthesharestowhichtheysubscribed.第六條第一款：混合或私營(yíng)股份有限公司應(yīng)由不少于5人設(shè)立，通過公開認(rèn)購(gòu)獲取股份參與到公司中，并對(duì)公司的債務(wù)負(fù)責(zé)，以各自認(rèn)購(gòu)股份的票面價(jià)值為限。Second:Themixedorprivatelimitedliabilitycompanyshallbeformedbynomorethan25naturalorjuridicalpersons,whowillsubscribetoitssharesandwillberesponsibleforthecompany'sdebtsinsofarasthenominalvalueofthesharestowhichtheysubscribed.第二款：混合或私營(yíng)有限責(zé)任公司應(yīng)由不超過25個(gè)自然人或法人組成，在認(rèn)購(gòu)股份后，以各自認(rèn)購(gòu)股份的票面價(jià)值為限對(duì)公司的債務(wù)負(fù)責(zé)。Third:Thejointliabilitycompanyshallbeformedbynotlessthantwoandnotmorethan25persons,eachowningaquotaofitscapital.Theyshalljointlyassumepersonalandunlimitedresponsibilityforallofitsobligations.第三款：共同責(zé)任公司應(yīng)由不少于2人且不多于25人構(gòu)成，各自擁有資本份額。他們對(duì)公司全部債務(wù)共同承擔(dān)個(gè)人無限責(zé)任。Fourth:Thesoleownerenterpriseisacompanyformedbyoneperson,whoownstheonequotainitandassumespersonalandunlimitedresponsibilityforallofitsobligations.第四款：一人公司是由1人設(shè)立的公司，全資擁有公司并對(duì)公司全部債務(wù)承擔(dān)個(gè)人無限責(zé)任。First:Themixedcompanyshallbeformedbytheagreementbetweenoneormorepersonsfromthestatesectorandoneormorepersonsfromoutsidethissector.Thestatesector'sshareinthemixedcompany'scapitalmustnotinitiallybelessthan25percent.Amixedcompanymayalsobeformedbytwoormorepersonsfromthemixedsector.Whenthestatesector'ssharefallsbelow25%,thecompanyshbetreatedasaprivatecompany,aspermittedinarticle8,paragraphSecond,point2.第七條第一款：混合公司應(yīng)由來自政府領(lǐng)域的1人或多人與該領(lǐng)域以外的1人或多人根據(jù)協(xié)議設(shè)立。政府領(lǐng)域在混合公司的初始資本股份不得少于25%?；旌瞎疽部梢杂苫旌项I(lǐng)域的2人或多人設(shè)立。當(dāng)政府領(lǐng)域的股份少于25%時(shí)，則根據(jù)第八條第二款第二項(xiàng)，將該公司視為私營(yíng)企業(yè)。Second:Themixedsectorcompanycanbeajoint-stockcompanyoralimitedliabilitycompany.第二款：混合領(lǐng)域公司可以是股份有限公司或有限責(zé)任公司。First:Theprivatesectorcompanyshallbeformedbytheagreementbetweentwoormorepersonsfromoutsidethestatesectorwithprivatecapital.第八條第一款：私營(yíng)領(lǐng)域公司應(yīng)由政府領(lǐng)域以外的2人或多人以私人資本根據(jù)協(xié)議設(shè)立。Second:WiththeexceptionoftheprovisionsofParagraphFirstofthisarticle,itispermissibleto:第二款：據(jù)本條第一款例外情況，可允許：Formasoleownerenterpriseofonenaturalpersonorasoleownerlimitedliabilitycompanyofonejuridicalornaturalperson.設(shè)立1個(gè)自然人組成的一人公司或1個(gè)法人或自然人組成的有限責(zé)任公司；Includethestatesectorintheprivatejoint-stockcompanyorlimitedliabilitycompanywithashareoflessthan25percentofthecapital.Thoseexcludedfromthispercentageare:Governmentinsuranceandreinsurancecompanies,theLaborandSocialSecurityDepartment,andanyotherinvestmentquarterwhichthecabinetmayaddunderthissub-paragraph.私營(yíng)股份有限公司或有限責(zé)任公司包含少于25%的政府領(lǐng)域股份。不受此一比例之限的公司有：政府保險(xiǎn)和再保險(xiǎn)公司、勞動(dòng)和社會(huì)保險(xiǎn)部以及內(nèi)閣可能在本項(xiàng)中增加的任何其他投資領(lǐng)域。Third:Theprivatesectorcompanycanbeajoint-stockcompany,alimitedliabilitycompany,ajointliabilitycompany,asoleownerenterprise,orasimplecompany.第三款：私營(yíng)領(lǐng)域公司可以是股份有限公司、有限責(zé)任公司、共同責(zé)任公司、一人公司或簡(jiǎn)單公司。First:TheFinancialInvestmentCompanyisacompanyorganizedinIraqwhosemainactivityistodirectsavingstowardinvestmentinIraqifinancialsecurities,includingshares,bonds,treasurybillsandfixeddeposits.第九條第一款：金融投資公司是在伊拉克境內(nèi)設(shè)立的公司，其主要業(yè)務(wù)是將儲(chǔ)蓄投資于伊拉克的金融證券，包括股票、債券、國(guó)庫券及定期存款。Second:TheFinancialInvestmentCompanyisconsideredoneoftheintermediaryfinancialestablishmentsforthepurposesofIraqiCentralBankLawNo.64of1976.Thebankisthesectoralquarter,whichwillbeconcernedwithitsactivityandexercisetheauthorityofitssupervisionandcontrol,inaccordancewithanordinancewhichwillbeissuedforthispurposewithin180daysfromthedateofthepublicationofthislawintheOfficialGazette.第二款：金融投資公司被視為根據(jù)1976年第64號(hào)《伊拉克中央銀行法》設(shè)立的金融中介機(jī)構(gòu)。中央銀行將作為管理部門，關(guān)注其活動(dòng)并對(duì)其進(jìn)行監(jiān)督和控制，相關(guān)條例將自本法在政府公報(bào)中公布之日起180天內(nèi)頒布。First:Suspended.第十條第一款：暫緩執(zhí)行Second:Companiesengaginginanyofthefollowingactivitiesmustbecomejoint-stockcompanies:第二款：參與以下任何活動(dòng)的公司必須成為股份有限公司：Insuranceandre-insurance.保險(xiǎn)和再保險(xiǎn)。Financialinvestment.金融投資。Anyeconomicproject,whichisnotcoveredundertheprovisionsofArticle10ofthislawcantaketheformofoneofthecompaniesstipulatedinthislaw.第十一條本法第十條未包含的經(jīng)濟(jì)項(xiàng)目可采用本法規(guī)定的任何一種公司形式。SectionThree:MembershipintheCompany第三節(jié)公司成員資格First:Ajuridicalornaturalperson,foreignordomestic,hastherighttoacquiremembershipinthecompaniesstipulatedinthislawasfounder,shareholder,orpartner,unlesssuchpersonisbannedfromsuchmembershipunderthelaw,orduetoadecisionissuedbyacompetentcourtorauthorizedgovernmentalbody.第十二條：第一款：1個(gè)法人或自然人，無論是外國(guó)人還是本國(guó)人，都有權(quán)獲取本法規(guī)定的公司成員資格，即，創(chuàng)始人、股東或合伙人。但依法或根據(jù)主管法庭或授權(quán)政府機(jī)構(gòu)做生的決議，禁止獲取成員資格的人員除外。Second:Suspended.第二款：暫緩執(zhí)行。Third:Suspended.第三款：暫緩執(zhí)行。ChapterII:EstablishmentoftheCompany

第二章公司設(shè)立SectionOne:RequirementsofEstablishment

第一節(jié)設(shè)立要求Thefoundersshallprepareacontractforthecompanywhichissignedbythemortheirlegalrepresentative.Thecontractshallcontainataminimum:第十三條創(chuàng)始人應(yīng)擬定公司章程，由創(chuàng)始人或其法人代表簽署。章程應(yīng)至少包括：First:Thecompany'snameandcorporateform,withtheword"mixed"addedifitisamixedsectorcompany,andanyotheracceptableelements.（一）公司名稱和法人形式（如果為混合型公司，需添加“混合”字樣）以及任何其他可接受的形式。Second:Thecompany'sheadoffice,whichmustbeinIraq.（二）公司總部，必須位于伊拉克境內(nèi)。Third:Thepurposesforwhichthecompanyisestablishedandthegeneralnatureofthebusinesstobetransacted.（三）公司設(shè)立的目的和交易的一般性質(zhì)。Fourth:Suspended.（四）暫緩執(zhí)行。Fifth:Thecompany'scapitaldividedinquotasandshares.（五）按限額和股份分配的公司資本。Sixth:Themethodofdistributingprofitsandlossesinthejointliabilitycompany.（六）在共同責(zé)任公司中分配損益的方法。Seventh:Thenumberofelectedmembersintheboardofdirectorsoftheprivatejoint-stockcompany.（七）私營(yíng)股份有限公司董事會(huì)中選舉的成員數(shù)量。Eighth:Thenamesofthefoundersandtheirnationalities,professions,permanentaddresses,andthenumberofsharestheyownaswellastheirpercentageofthecapital.（八）創(chuàng)始人的姓名及其國(guó)籍、職業(yè)、永久地址及其擁有的股份數(shù)量和資本占比。Thefounderofalimitedliabilitycompanywhentherearenootherfounders,orthefounderofasoleownerenterpriseshallprepareastatement,whichshallservethepurposeofacompanycontractandshallbesubjecttotheprovisionsthatareapplicabletothecontractwhenevertheyoccurinthislaw.第十四條有限責(zé)任公司創(chuàng)始人（如果沒有其他創(chuàng)始人）或一人公司的創(chuàng)始人應(yīng)就公司章程擬定聲明，并應(yīng)遵循本法中由現(xiàn)的適用于公司章程的規(guī)定。Thefoundersofthecompanyshallsubscribetothecompany'scapitalinaccordancewiththeiragreedtocontributions.第十五條公司創(chuàng)始人應(yīng)根據(jù)其約定認(rèn)購(gòu)公司資本。First:Thefoundersshalldeposittheamountsofthecompany'scapitalspecifiedinArticle28,paragraphFirstofthislawwithoneormorebanksauthorizedtooperateinIraq.ItispermissibleforthecompanycapitaltoincludecontributionsinkindasstipulatedinArticle29ofthislaw.第十六條第一款：創(chuàng)始人應(yīng)將本法第二十八條第一款規(guī)定的公司資本金存入伊拉克境內(nèi)經(jīng)授權(quán)的一家或多家銀行。公司資本可以包括本法第二十九條規(guī)定的實(shí)物由資。Second:Suspended.第二款：暫緩執(zhí)行。Third:1.Thejoint-stockcompany'smembers,whomustnotbemorethan100,shallelectfromamongthemselvesacommitteewhichshallbecalledthe"FoundersCommittee."Thecommittee,whichwillconsistofnotlessthanthreeandnotmorethansevenmembers,willundertakethefollowingdutiesandtasks:第三款：（一）股份有限公司成員不得多于100人，應(yīng)從中選舉產(chǎn)生“創(chuàng)始人委員會(huì)”。該委員會(huì)將由不少于3個(gè)且不多于7個(gè)成員組成，承擔(dān)以下職責(zé)：Concludeacontractwithspecializedandexperienceforthepurposeofconductinganeconomicandtechnicalfeasibilitystudyofthebusinesstobecarriedoutbythecompany.a.以專業(yè)化和經(jīng)驗(yàn)簽訂合同，以便對(duì)公司即將開展的業(yè)務(wù)進(jìn)行經(jīng)濟(jì)和技術(shù)可行性研究。FollowupontheproceduresforestablishingthecompanyandsubmitthecontractofassociationandthesubscriptiondocumenttotheRegistrarofCompaniesincludingthenames,signatures,addresses,andnationalitiesofthefoundersaswellasotherrequirements.b.按照公司設(shè)立的程序向公司注冊(cè)局提交公司章程和認(rèn)購(gòu)文件，包括創(chuàng)始人的姓名、簽名、地址和國(guó)籍及其他要求。Disburseexpendituresuntiltheproceduresfortheestablishmentofthecompanyarecompleted.c.在完成公司設(shè)立程序之時(shí)再支付費(fèi)用。OpenajointaccountinthenameofthecommitteewithoneormorebanksauthorizedtooperateinIraq.d.以委員會(huì)的名義在伊拉克境內(nèi)經(jīng)授權(quán)的一個(gè)或多個(gè)銀行開設(shè)聯(lián)名賬戶。Keeptherecords,includingthedecisionsthathavebeenmadeandthedutiesandtasksthathavebeenfulfilled.對(duì)已做決議和已完成職責(zé)進(jìn)行記錄。Obtainalicense,ifnecessary,fortheprojectandconcludethenecessarycontractsforitsestablishment,followingtheissuanceofthedecisionapprovingitsestablishment.在公司注冊(cè)局簽發(fā)批準(zhǔn)設(shè)立公司的決議后，如需要，獲取公司營(yíng)業(yè)執(zhí)照并落實(shí)公司設(shè)立之章程。Preparethefounders'report,specifytheestablishmentexpenditures,andcallameetingoftheGeneralAssembly.編制創(chuàng)始人報(bào)告，詳細(xì)列示公司設(shè)立的各項(xiàng)支由并召集創(chuàng)始人大會(huì)。TheFoundersCommittee'sdutiesshallendwiththeelectionoftheboardofdirectors.創(chuàng)始人委員會(huì)的職責(zé)應(yīng)在董事會(huì)選舉后終止。ThemembersoftheFoundersCommitteeshallbejointlyanswerabletothefounders.創(chuàng)始人委員會(huì)成員應(yīng)對(duì)創(chuàng)始人負(fù)共同責(zé)任。SectionTwo:EstablishmentProcedures第二節(jié)設(shè)立程序TheapplicationforestablishmentshallbesubmittedtotheRegistrarwiththefollowingattachments:第十七條應(yīng)向注冊(cè)局提交設(shè)立申請(qǐng)并提供以下附件：First:Thecompany'scontract.第一款：公司章程；Second:Thesubscriptiondocumentofthejoint-stockcompanysignedbythefounders.第二款：創(chuàng)始人簽署的股份有限公司認(rèn)購(gòu)文件；Third:AstatementfromthebankorbanksprovingthatthecapitalrequiredinArticle28hasbeendeposited.第三款：證實(shí)第二十八條要求的資本已經(jīng)存入的銀行聲明；Fourth:Thetechnicalandeconomicfeasibilitystudyonthejoint-stockcompany.第四款：股份有限公司的技術(shù)和經(jīng)濟(jì)可行性研究。Suspended.第十八條暫緩執(zhí)行。TheRegistrarshallapprovetheapplicationunlessitfindsitcontrarytoaspecificprovisionofthislawandshallissuetheapprovalordisapprovaloftheestablishmentapplicationwithin10daysfromthedateofreceivingit.Exceptforjointstockcompanies,thecertificateshallbeissuedatthetimeoftheapprovalandshallbetheevidenceofthecompany'establishment.IftheRegistrardisapprovesanapplication,itshallissueawrittendecisionstatingthereasonsforitsdisapproval.Inthecaseofajointstockcompany,theRegistrarshallissueawrittennoticeofitsdecisionatthetimeofapprovalordisapproval.Nocertificateshallbeissuedwithoutpaymentoftheapplicablefee.第十九條除非注冊(cè)局發(fā)現(xiàn)公司設(shè)立申請(qǐng)與本法莫一特定條款相悖，否則應(yīng)予以批準(zhǔn)。注冊(cè)局應(yīng)自收到設(shè)立申請(qǐng)之日起10日內(nèi)批準(zhǔn)或否決設(shè)立申請(qǐng)。除股份有限公司外，應(yīng)在批準(zhǔn)申請(qǐng)之時(shí)頒發(fā)營(yíng)業(yè)執(zhí)照，作為公司設(shè)立的證據(jù)。如注冊(cè)局否決申請(qǐng)，則應(yīng)由具書面決議，說明否決原因。針對(duì)股份有限公司，注冊(cè)局應(yīng)在批準(zhǔn)或否決時(shí)由具書面決議。不支付申請(qǐng)費(fèi)的，不得頒發(fā)營(yíng)業(yè)執(zhí)照。Suspended.第二十條暫緩執(zhí)行。First:第二十一條第一款:TheRegistrarshallpublishthedecisionapprovingtheestablishmentofthecompanyinthespecialbulletinpublishedundertheprovisionsofArticle206ofthislaw,whichhenceforthwillbereferredtoas"theBulletin.".注冊(cè)局應(yīng)根據(jù)本法第二百零六條之規(guī)定將批準(zhǔn)公司設(shè)立的決議發(fā)布在特定公告板上，以下簡(jiǎn)稱“公告板”。Inthecaseofthejoint-stockcompany,thecertificateofestablishmentshallbeissuedafterthepublicsubscriptiontoitssharesandwithin15daysfromthedateonwhichthefounderssubmitthedatastipulatedinArticle46ofthislaw.如為股份有限公司，應(yīng)在公開認(rèn)購(gòu)股份之后且自創(chuàng)始人提交本法第四十六條規(guī)定的數(shù)據(jù)之日起15日內(nèi)頒發(fā)營(yíng)業(yè)執(zhí)照。Second:Suspended.第二款：暫緩執(zhí)行。Thecompanyacquirescorporatestatusfromthedateoftheissuanceofitsestablishmentcertificate.Thiscertificateisconsideredproofofthisstatus.第二十二條從簽發(fā)營(yíng)業(yè)執(zhí)照之日起，公司則獲得法人資格。該執(zhí)照視為法人資格的證據(jù)。AcompanywhichisestablishedinIraqinaccordancewiththeprovisionsofthislawisconsideredanIraqicompany.第二十三條根據(jù)本法注冊(cè)的公司視為伊拉克公司。IftheRegistrarrejectstheapplicationfortheestablishmentofthecompany,itmuststateinwritingthelegalprovisionsviolatedandthefactsunderlyingeachviolation.TheapplicantfortheestablishmenthastherighttocontesttheRegistrar'srejectionbeforetheMinisterofTradewithin30daysfromthedateofnotification.TheMinisterofTrademustconsidertherejectionwithin30daysfromthedateofitssubmission.IftheMinisteralsorejectstheapplication,theapplicanthastherighttoappealtheMinister'sdecisionbeforethecompetentcourtwithin30days.第二十四條如果注冊(cè)局否決了公司注冊(cè)申請(qǐng)，必須書面說明所違反的法律規(guī)定和違法事實(shí)。申請(qǐng)人有權(quán)自被告知日起30日內(nèi)就注冊(cè)局的否決向貿(mào)易部長(zhǎng)提由抗辯。貿(mào)易部長(zhǎng)必須自收到之日起30日內(nèi)進(jìn)行復(fù)核。如果貿(mào)易部長(zhǎng)也否決了中請(qǐng)，則申請(qǐng)人有權(quán)于30日內(nèi)就貿(mào)易部長(zhǎng)的決議向主管法院上訴。Thefoundersmaysubmitanewapplicationfortheestablishmentofthecompanyoncethereasonforitsrejectionhasbeeneliminated.第二十五條一旦否決理由消除，則創(chuàng)始人可以就公司設(shè)立一事重新提由申請(qǐng)。ChapterIII:TheCompany'sFunds第三章公司資金SectionOne:TheCapital第一節(jié)資本Thecompany'scapitalshallbespecifiedinIraqidinars.第二十六條公司資本應(yīng)以伊拉克第納爾計(jì)量。Thecapitalshallbeallocatedtocarryoutthebusinessspecifiedinthecompany'scontractandtofulfillitsobligations.Itisimpermissibletodisposeofthecapitalinanyotherway.第二十七條將資本進(jìn)行分配，用于開展公司章程中規(guī)定的業(yè)務(wù)并履行其職責(zé)。不允許以其他任何方式對(duì)資本進(jìn)行處置。First:Thecapitalofajointstockcompanyshallnotbelessthantwomillion(2,000,000)dinars.Thecapitalofalimitedliabilitycompanyshallnotbelessthanonemillion(1,000,000)dinars.Thecapitalofallothercompaniesshallnotbelessthanfiftythousand(50,000)dinars.第二十八條第一款：股份有限公司的資本不得少于200萬(2,000,000)第納爾。有限責(zé)任公司的資本不得少于100萬(1,000,000)第納爾。其他公司形式的資本不得少于5萬(50,000)第納爾。Second:Ajointstockcompany's,liabilitiesmaynotexceed300percentofitstotalcapitalandotherequityrights.第二款：股份有限公司的負(fù)債不得超過其總資本和其他權(quán)益的300%。SectionTwo:DivisionofCapital第二節(jié)資本劃分Sub-SectionOne:DivisionofCapitalintheJoint-StockCompanyandtheLimitedLiabilityCompanies第一小節(jié)股份有限公司和有限責(zé)任公司的資本劃分First:Thecapitalofthejoint-stockcompanyandthelimitedliabilitycompanyshallbedividedintosharesofequalcashvalue.Thesharesshallbeindivisible.第二十九條第一款：股份有限公司和有限責(zé)任公司的資本應(yīng)劃分成具有等額現(xiàn)金價(jià)值的股份。而股份不可進(jìn)行劃分。Second:Inthejoint-stockcompanyandthelimitedliabilitycompany,thecapitalmayincludesharesthatareofferedinexchangefortangibleorintangiblein-kindpropertycontributionsbyoneormoreofthefounders.第二款：在股份公司和有限責(zé)任公司中，資本可包括由一位或多位創(chuàng)始人提供的用于換取有形或無形實(shí)物由資的股份。Inthecaseofajointstockcompany,property-in-kindsharesshallbeevaluatedbyacommitteeapprovedbytheRegistrarastoexpertiseandobjectivity,andincludingexpertsinlaw,accountingandthecompany'slineofbusiness.就股份公司而言，實(shí)物股份應(yīng)由注冊(cè)局批準(zhǔn)的委員會(huì)進(jìn)行評(píng)估。該委員會(huì)應(yīng)具有專業(yè)客觀性，包括法律、會(huì)計(jì)和公司業(yè)務(wù)方面的專家。Inthecaseofthemixedjoint-stockcompany,thecommitteeestablishedpursuanttosub-paragraph1ofthisparagraphshallsubmititsreporttotheRegistrarwithin60daysfromthedateofitsformation.TheRegistrarshallsubmititsreporttotheFinancialControlBureauforendorsementwithin30daysfromthedateofitssubmission.Inthecaseofnon-approval,theRegistrarshallreturnthereporttothecommitteeestablishedpursuanttosubparagraph1forfurtherconsideration.就混合股份公司而言，根據(jù)本款第一項(xiàng)成立的委員會(huì)應(yīng)自其設(shè)立之日起60日內(nèi)向注冊(cè)局提交報(bào)告。注冊(cè)局應(yīng)自其提交之日起30日內(nèi)向財(cái)務(wù)監(jiān)督局提交報(bào)告進(jìn)行簽注。如果未獲批準(zhǔn)，則注冊(cè)局需將報(bào)告返至委員會(huì)，由該委員會(huì)再行考量。Inthecaseoftheprivatejoint-stockcompany,allfoundersshallagreeonthevalueofproperty-in-kindsharesasassessedinthemannerstipulatedinsub-paragraph1ofthisparagraph.Ajoint-stockcompany'orlimitedliabilitycompany'scontractmuststatethetypeofproperty-in-kindshareanditsvalueasapprovedbytherestofthefounders,thenameofthefounderwhoofferedtheshare,andthepercentageofhiscontributiontothecapitalthroughthisshare.Thefounderofferingtheproperty-in-kindshallbeaccountabletoanypersonforitsassessedandacceptedvalue.Ifitisproventhattheassessedvalueislessthantheactualvalue,heorshemustpaythedifferenceincashtothecompany.Theotherfoundersmayalsobeaskedtocooperateinpayingthedifference.就私營(yíng)股份公司而言，所有創(chuàng)始人應(yīng)就實(shí)物股份的價(jià)值達(dá)成一致。該實(shí)物股份的價(jià)值根據(jù)本款的第一項(xiàng)所規(guī)定的方式進(jìn)行評(píng)估。股份公司或有限責(zé)任公司的章程必須體現(xiàn)實(shí)物股份的種類和由其他股東認(rèn)可的價(jià)值、提供股份的創(chuàng)始人的名字，和通過其股份對(duì)股本的由資比例。提供實(shí)物資產(chǎn)的創(chuàng)始人應(yīng)對(duì)其資產(chǎn)的評(píng)估和可接受價(jià)值負(fù)責(zé)。如證明其評(píng)估價(jià)值小于實(shí)際價(jià)值，則該創(chuàng)始人必須以現(xiàn)金形式支付差額。其他創(chuàng)始人也可能被要求配合支付差額。Inthecaseofthejoint-stockcompany,thecommittee'sreportmustbesubmittedtotheconstituentmeetingofitsgeneralassembly,providedthefoundersdeposittheaforementionedreportwiththequarterconductingthesubscriptionsothesubscriberscanreadit.And,iftheassessmentishigher,thesubscriberoftheproperty-in-kindsharemustpaythedifferenceincash.Theotherfoundersmayalsobeaskedtocooperateinpayingthisdifference.就股份公司而言，委員會(huì)報(bào)告必須提交至股東大會(huì)的選舉會(huì)議上，條件是創(chuàng)始人將前述報(bào)告存放在認(rèn)購(gòu)點(diǎn)，這樣認(rèn)購(gòu)者就可以進(jìn)行閱讀。止匕外，如果評(píng)估價(jià)值比實(shí)際價(jià)值高，則實(shí)物股份的認(rèn)購(gòu)人必須以現(xiàn)金形式支付差額。其他創(chuàng)始人也可能被要求配合支付差額。Thenominalvalueoftheshareshallbeonedinar.ItshouldnotbeissuedhigherorlowerthanthatexceptasprovidedinArticles54through56.第三十條每一股的票面價(jià)值應(yīng)為1第納爾。發(fā)行價(jià)不應(yīng)高于或低于該價(jià)值，除非第五十四條至五十六條另有規(guī)定。Suspended.第三十一條暫緩執(zhí)行。First:Suspended.第三十二條第一款：暫緩執(zhí)行。Second:Suspended.第二款：暫緩執(zhí)行。Third:ItisimpermissiblefortheInvestmentCompanytoinvestmorethan5percentofitscapitalinthesharesofanycompany.Itisalsoimpermissibleforittoownmorethan10percentofthecapitalofanycompany,whiletakingthepreviouspercentageintoconsideration.Itscashliquiditymustnot,atanytime,belessthan10percentofthepaid-upcapital.第三款：不允許投資公司在任何公司的投資超過其5%的股份。在考慮以前投資比例的情況下，也不允許投資公司在任何公司擁有超過10%的股份。其現(xiàn)金流動(dòng)性在任何時(shí)候都不得小于實(shí)收資本的10%。Theshareholderisanswerabletothecompany'sdebtstotheextentofthenominalvalueofthesharesheowns.第三十三條股東以其所擁有股份的票面價(jià)值為限對(duì)公司的債務(wù)負(fù)責(zé)Sub-sectionTwo:DivisionofcapitalintheJointLiabilityCompanyandtheSoleOwnerEnterprise第二小節(jié)共同責(zé)任公司和一人公司的資本劃分Thecapitalofthejointliabilitycompanyisdividedintoquotasamongthepartnersaccordingtothecompany'scontract.Thesoleownerenterpriseconsistsofonequota.第三十四條共同責(zé)任公司的資本根據(jù)公司章程按配額在合伙人之間劃分。一人公司只有一個(gè)配額。Whoeverhasashareinthejointliabilitycompanyorthesoleownerenterpriseassumespersonalandunlimitedresponsibilityforthedebtsofthecompany.Hisresponsibilityiscollectiveinthejointliabilitycompany.第三十五條任何在共同責(zé)任公司或一人公司中擁有股份的人對(duì)公司債務(wù)承擔(dān)個(gè)人無限責(zé)任。其在共同責(zé)任公司中承擔(dān)共同責(zé)任。Ifthecompanybecomesinsolvent,everypartnerinitbecomesinsolvent.第三十六條如果公司破產(chǎn)，公司的每個(gè)合伙人也將破產(chǎn)。First:Thecreditorsofajointliabilitycompanymaytakelegalactionagainstthecompanyoranypartnerswhowerememberswhentheobligationoccurred.Thepartnersareobligatedtohonorthejointliability.Itisimpermissibletosequesterthepartner'sfundsbeforewarningthecompany.第三十七條第一款：共同責(zé)任公司的債權(quán)人可以對(duì)該公司或該債務(wù)發(fā)生時(shí)作為公司成員的任何合伙人提起訴訟。合伙人有義務(wù)承擔(dān)連帶責(zé)任。在對(duì)該公司發(fā)生警告前不得扣押合伙人資金。Second:Thecreditorsofasoleownerenterprisemaytakelegalactionagainstitortheownerofthequotainit.Hisorherfundsshallbeconsideredasaguaranteefordebtsontheenterprise.Itispermissibletoseizehisorherfundswithoutwarningtheenterpriseandinaccordancewithapplicablelegalprocedures.第二款：一人公司的債權(quán)人可以對(duì)該公司或公司所有者提起法律訴訟。其資金應(yīng)視為公司債務(wù)的擔(dān)保。根據(jù)適用的法律程序可扣押該項(xiàng)資金，無須對(duì)該公司發(fā)生警告。SectionThree:PublicSubscriptionintheCapital第三節(jié)資本公開認(rèn)購(gòu)Publicsubscriptionshalltakeplaceinthecapitalofajoint-stockcompanyonly.第三十八條只能對(duì)股份公司的資本進(jìn)行公開認(rèn)購(gòu)First:Thefoundersinthemixedjoint-stockcompanyshallsubscribebynotlessthan30percentandnotmorethan55percentofitsnominalcapital,andthisshouldincludetheminimum25percentfixedforthestatesector.第三十九條第一款:混合股份公司的創(chuàng)始人應(yīng)認(rèn)購(gòu)不少于30%且不多于55%的票面資本，且該認(rèn)貝中應(yīng)包含至少25%的國(guó)有固定資本。Second:Attheestablishmentofthecompany,thefoundersintheprivatejoint-stockcompanyshallsubscribebynotlessthan20percentinitsnominalcapital.第二款：在公司設(shè)立時(shí)，私營(yíng)股份公司的創(chuàng)始人應(yīng)認(rèn)購(gòu)不少于20%的票面資本。Third:Theremainingsharesshallbeofferedforpublicsubscriptionwithin30daysfromthedateoftheapprovaloftheestablishmentofthecompanyinastatementissuedbythefoundersandpublishedinthebulletinandatleasttwodailypapers,afterobtainingtheapprovaloftheRegistrar,whichshallbegrantedwithinthattimeunlesstheRegistrarfindstheregistrationmaterialssubmittedwouldbemateriallymisleadingtoinvestors.Inthelattercase,itshallreferamatterwithinitsjurisdictiontothecompetentstateauthorityforthesecuritiesmarkets.第三款：剩余股份應(yīng)在獲得注冊(cè)局批準(zhǔn)公司設(shè)立之日起30天內(nèi)進(jìn)行公開認(rèn)購(gòu)，應(yīng)在公告板和至少兩份日?qǐng)?bào)上發(fā)布認(rèn)購(gòu)聲明。在此期間之認(rèn)購(gòu)應(yīng)獲得認(rèn)可，除非注冊(cè)局發(fā)現(xiàn)提交的注冊(cè)材料對(duì)投資者有重大誤導(dǎo)。如果由現(xiàn)后者所述情況，則注冊(cè)局應(yīng)在其管轄范圍內(nèi)向證券市場(chǎng)主管部門上報(bào)該事項(xiàng)。Thestatementshallincludethefollowing:該聲明應(yīng)包含以下內(nèi)容：Thetextofthecompany'scontract.公司章程。Thenumberofsharesofferedforsubscription,thevalueofeachshare,andthesumwhichmustbepaidtowardeachshare.可供認(rèn)購(gòu)的股份數(shù)量、每一股價(jià)值及每一股必須支付的認(rèn)購(gòu)金額。Theminimumandmaximumnumberofsharesonecansubscribefor.每人可以認(rèn)購(gòu)的最低和最高數(shù)量；Theplaceandperiodofsubscription.認(rèn)購(gòu)地點(diǎn)和認(rèn)購(gòu)期間。Theexpensesoftheestablishmentofthecompany.公司設(shè)立的費(fèi)用。Thecontractsandagreementswhichthefoundershaveundertakenintheinterestofthecompany.創(chuàng)始人為公司利益簽訂的合同和協(xié)議。Anyotherinformationwhichthefoundersmaywanttoadd.創(chuàng)始人欲增加的任何其他信息。ThereportofthecommitteeformedunderParagraphSecondofArticle29ofthislawinthecaseoftheexistenceofaproperty-in-kindshare.存在實(shí)物股份的情況下根據(jù)本法第二十九條第二款成立的委員會(huì)所由具的報(bào)告。Fourth:Foundersshallnotsubscribetotheshareswhiletheyarebeingofferedforpublicsubscription,exceptaftertheendof30daysfromthebeginningofthesubscriptionorduringtheextendedperiodstipulatedinArticle42ofthislaw.第四款：創(chuàng)始人不得認(rèn)購(gòu)可供公開認(rèn)購(gòu)的股份，認(rèn)購(gòu)開始之日起30天后或本法第四十二條規(guī)定的延長(zhǎng)期內(nèi)除外。Thefoundersarejointlyresponsibleforanydamagescausedtoanysubscriberduetoanerrororshortcominginthesubscriptionstatement.第四十條創(chuàng)始人對(duì)因認(rèn)購(gòu)聲明由現(xiàn)錯(cuò)誤或缺陷而導(dǎo)致認(rèn)購(gòu)人受到損害的情況承擔(dān)連帶責(zé)任。First:ThesubscriptionshalltakeplaceinabankauthorizedtooperateinIraqinaformbearingthenameofthecompanyandcontainingthefollowing:第一款：認(rèn)購(gòu)應(yīng)通過伊拉克境內(nèi)的授權(quán)銀行進(jìn)行，填寫帶有公司名稱的表格并包含以下信息：Therequesttosubscribetoaspecificnumberofshares.申購(gòu)特定數(shù)量股份的請(qǐng)求。Thesubscriber'sapprovalofthecompany'scontract.認(rèn)購(gòu)人對(duì)公司章程的批準(zhǔn)。Thesubscriber'sname,address,profession,andnationality.認(rèn)購(gòu)人的姓名、地址、職業(yè)及國(guó)籍。Anyotherinformationwhichthefoundersmaywanttoadd.創(chuàng)始人欲增加的任何其他信息。Second:Theformshallbesubmittedtothepartyhandlingthesubscriptionsignedbythesubscriberorhislegalrepresentative.Therequiredpaymentshallbepaidagainstareceipt.第二款：認(rèn)購(gòu)應(yīng)由認(rèn)購(gòu)人或其法定代理人簽署，然后將表格提交至認(rèn)購(gòu)事宜處理人員處。所需款項(xiàng)待收到收據(jù)時(shí)支付。Third:Thesubscribershallbegivenacopyofthecompany'scontractanditstechnicalandeconomicfeasibilitystudy,subjecttoSection47,paragraphThirdofthislaw.第三款：根據(jù)本法第四十七條第三款的規(guī)定，應(yīng)給予認(rèn)購(gòu)人

公司章程副本及公司技術(shù)和經(jīng)濟(jì)可行性。Thesubscriptionperiodshallnotbelessthan30daysormorethan60days.Ifthesubscriptionperiodexpireswithoutthesubscribedsharesreaching75percentofthenominalcapital,includingthesharesownedbythefounders,itispermissibletoextenditforafurtherperiodofnotmorethan60days.Thefoundersshallagainpublishthesubscriptionstatementandmaketheextensionannouncement.第四十二條認(rèn)購(gòu)期不得少于30日或多于60日。如果認(rèn)購(gòu)期滿認(rèn)購(gòu)股份未達(dá)到票面資本（包括創(chuàng)始人擁有的股份）的75%,則允許延期但不超過60日。創(chuàng)始人應(yīng)再次發(fā)布認(rèn)購(gòu)聲明并進(jìn)行延期公告。75%,First:Ifthesubscriptiondoesnotreach75percentofthenominalcapitalattheendoftheextensionperiod,thefoundersmustdecreasethecompany'scapital,sothatthevalueofthesubscribedshareswillbeequalto75percentofthedecreasednominalcapital,unlessthefounderscanceltheestablishmentofthecompany.ThefoundersshallinformtheRegistrarofsuchadecision.第四十三條第一款：如延長(zhǎng)期滿后所認(rèn)購(gòu)股份仍未達(dá)到票面資本的75%,除非創(chuàng)始人取消設(shè)立公司，否則創(chuàng)始人必須減少公司資本，以便使已認(rèn)購(gòu)股份的價(jià)值等于減資后票面資本的75%。創(chuàng)始人應(yīng)向注冊(cè)局告知該決議。Second:Suspended.第二款：暫緩執(zhí)行。Third:IfitisdecidedtocanceltheestablishmentofthecompanyundertheprovisionsofParagraphFirstofthisarticle,thefoundersshallnotifythebankandjointlybeartheexpensesforestablishingthecompany.Thebankhandlingthesubscriptionshallreturnthemoneypaidbyallsubscribersinfulluponnotificationandwithinaperiodofnotmorethan30days.第三款：如果根據(jù)本條第一款取消設(shè)立公司，則創(chuàng)始人應(yīng)告知銀行并共同承擔(dān)設(shè)立公司的費(fèi)用。當(dāng)事銀行應(yīng)在收到通知后不超過30日內(nèi)向所有認(rèn)購(gòu)人全額退款。First:Thebankshallberesponsibleforthesoundnessofthesubscriptionprocessandundertakethefollowing:第四十四條第一款：銀行應(yīng)負(fù)責(zé)認(rèn)購(gòu)過程的可靠性并承擔(dān)以下工作：Closethesubscriptionattheendofitsperiod,announcingtheclosureintwodailypapers,andalsonotifytheFoundersCommittee.在認(rèn)購(gòu)期結(jié)束時(shí)關(guān)閉認(rèn)購(gòu)，在兩份日?qǐng)?bào)上公告認(rèn)購(gòu)結(jié)束，并告知?jiǎng)?chuàng)始人委員會(huì)。Keepallthemoneyreceivedfromthesubscribersandnotgiveanytothefounders.保管所有從認(rèn)購(gòu)人處收到的款項(xiàng)，不得交給創(chuàng)始人。Returnanysurplusfundstothesubscriberswithin15daysfromthedistributionofthesharesamongthesubscribersinaccordancewithParagraphSecondofthisarticle.根據(jù)本條第二款之規(guī)定，在對(duì)認(rèn)購(gòu)人配發(fā)股份后15日內(nèi)將盈余資金退還認(rèn)購(gòu)人。Second:Ifittranspiresaftertheclosureofthesubscriptionthatthesharesofferedhavebeenover-subscribed,thesharesmustbedistributedamongthesubscribersaccordingtothepercentageofsubscriptionallottedforeachsubscriber..第二款：認(rèn)購(gòu)關(guān)閉后，如發(fā)現(xiàn)供認(rèn)購(gòu)股份超生所認(rèn)購(gòu)股份，則該股份應(yīng)根據(jù)分配給每個(gè)認(rèn)購(gòu)人的認(rèn)購(gòu)比例在認(rèn)購(gòu)人之間進(jìn)行分配。First:Anypersonwhoselawfulrightswouldbeinfringedbyviolationsofthesubscriptionrules,theRegistrarandthecompetentstateauthorityforthesecuritiesmarkethastherighttocontestthesoundnessofthesubscriptionprocess

beforethecompetentcourtandaskforitscancellationwithin15daysfromtheclosureofthesubscription.Thecourtmustexaminesuchcasesurgently.Thecourt'sdecisioncanbecontestedbeforethecourtofappeal,whichshallsitasacourtofcassation,anditsdecisioninthiscapacityshallbefinal.第四十五條第一款：任何認(rèn)購(gòu)者，如其合法權(quán)利因莫方違反認(rèn)購(gòu)規(guī)則受到侵犯，或受到注冊(cè)局或證券市場(chǎng)主管部門之侵犯，均有權(quán)在認(rèn)購(gòu)關(guān)閉后15日內(nèi)，就認(rèn)購(gòu)過程的公正性向主管法院提由抗辯并要求取消認(rèn)購(gòu)。法庭必須緊急審閱該案件。對(duì)于主管法院的判決，可向能夠撤銷原判的上訴法院提由抗辯，該法院的判決為最終判決。Second:Ifthesubscriptionisruledtobeinviolationofthelaw,thefoundersmustcarryitoutanew.第二款：如果認(rèn)購(gòu)被裁定違法，則創(chuàng)始人必須重新進(jìn)行認(rèn)購(gòu)。30日內(nèi)，向注冊(cè)Thefoundersshall,within30daysfromtheendoftheperiodforcontestingthesubscription,providetheRegistrarwithalldataonthesubscriptionprocess,includingthenamesofsubscribers,thenumberofsharessubscribedbyeachoneofthem,theiraddresses,professions,nationalities,andthesumstheypaidagainstthevalueoftheshares.30日內(nèi)，向注冊(cè)局提交認(rèn)購(gòu)過程的所有數(shù)據(jù)，包括認(rèn)購(gòu)人的姓名、各自的股份認(rèn)購(gòu)數(shù)量、地址、職業(yè)、國(guó)籍以及就認(rèn)購(gòu)股份所支付的款項(xiàng)。First:Oncethecompanyhasbeenestablishedandsomesharesarestillnotsubscribedfor,theboardofdirectorsmay,aftersixmonthsfromthedateoftheissuanceoftheestablishmentcertificate,pursueoneoftwocourses:第四十七條第一款:一旦公司設(shè)立，如果一些股份仍未獲得認(rèn)購(gòu)，則董事會(huì)可以自頒發(fā)公司營(yíng)業(yè)執(zhí)照之日起六個(gè)月內(nèi)，采取以下行動(dòng)中之任一項(xiàng)：SellthosesharesintheBaghdadStockExchangemarket;or在巴格達(dá)股票交易市場(chǎng)由售這些股份；或者placethesharesforpublicsubscriptioninaccordancewiththeproceduresfollowedduringtheconstituentsubscription.根據(jù)認(rèn)購(gòu)程序?qū)⒐煞葸M(jìn)行公開認(rèn)購(gòu)。Second:Ifthesharesarenotsoldinthemarketorsubscribedbythepublic,thecompany'snominalcapitalshallbedecreasedbythevalueoftheunsoldshares.第二款：如果股份未能在市場(chǎng)上生售或公開認(rèn)購(gòu)，則應(yīng)從公司的名義資本中扣除未由售股份的價(jià)值，使其得以減低。Third:Thecompanyshallbeliableformateriallymisleadingassertionsoromissionsinsalesorsubscriptionsasshallbeitsresponsibledirectors,employeesandagents.第三款：公司及其責(zé)任董事、雇員及代理人對(duì)股份生售或認(rèn)購(gòu)過程中由現(xiàn)的重大誤導(dǎo)式陳述或不作為負(fù)責(zé)。SectionFour:PaymentofCapital第四節(jié)：資本支付First:Inthejoint-stockcompany,thesubscriptionshallrequirepaymentinfullforissuedshares.UnpaidsharesalreadyoutstandingunderpreviouslawshallbegovernedbythisArticle.第四十八條第一款：就有限責(zé)任公司而言，要求認(rèn)購(gòu)者就發(fā)行的股份全額支付款項(xiàng)。根據(jù)以前法律尚未償付的股份，須遵循本條款。Second:Suspended..第二款：暫緩執(zhí)行。Third:Theoutstandinginstallmentsareconsideredaprivilegeddebtwhichmustbepaidtothecompany.Adefermentinterestofnotlessthan5andnotmorethan7percentshallbechargedonthedebtannuallyforanydelayinpayingtheinstallmentonthedatesetbytheboardofdirectors.Nodividendsshallbepaidonthedebt.第三款：未償付的分期付款視為優(yōu)先債務(wù)，必須向公司支付。對(duì)于超過董事會(huì)設(shè)定的日期延遲支付分期付款的