13注会英语题突破班003第三讲

1、PAGE PAGE 6Lecture Two Management & Operation of a Company公司的治理与运行2012Case 6.某机构投资者对已在上海证券交易所上市的A公司进行调研时，发现A公司如下信息：（1）甲为A公司的实际控制人，通过B公司持有A公司34的股份。甲担任A公司的董事长、法定代表人。2009年8月7日，经董事会决议(甲回避表决)，A公司为B公司向C银行借款4 000万元提供连带责任保证，并发布公告予以披露。2010年3月1日，C银行通知A公司，B公司的借款到期未还，要求A公司承担保证责任。A公司为此向C银行支付了4 000万元借款本息。（2）乙在200

2、9年12月至2010年2月底期间连续买入A公司股票，持有A公司股份总额达到3。A公司为B公司承担保证责任后，乙于2010年3月5日直接向人民法院提起股东代表诉讼，要求甲赔偿A公司因承担保证责任造成的损失。甲则辩称：乙在起诉前未向公司监事会提出书面请求，故请求人民法院驳回乙的起诉。（3）2010年3月24目，乙向A公司董事会书面提出年度股东大会临时提案，要求罢免甲的董事职务。A公司董事会当即拒绝将该临时提案列为年度股东大会审议事项。3月25日，乙联合持有A公司股份总额8的股东张某，共同公告拟于4月1日在同一地点召开A公司临时股东大会。4月1日，A公司的两个“股东大会”在同一酒店同时召开。出席“年

3、度股东大会”的股东所持A公司股份总额为35：出席“临时股东大会”的股东所持A公司股份总额为40。后者通过了对甲的董事罢免案，并选举乙为A公司董事（4）2010年6月3日，A公司董事会通过决议，决定购买乙控制的c公司l00的股权，该交易金额达到A公司资产总额的25。l2月6日，A公司董事会又通过决议，决定购买乙所持D公司的全部股权，该交易金额达到A公司资产总额的20。根据上述内容，分别回答下列问题：（1）A公司董事会为B公司提供担保的决议是否有效?并说明理由。（2）乙是否具备对甲提起股东代表诉讼的资格?甲请求人民法院驳回乙起诉的理由是否成立?并分别说明理由。（3）2010年3月24日，乙提出的临

4、时提案是否应被列为A公司年度股东大会审议事项?4月l曰，乙与股东张某共同召集A公司临时股东大会的程序是否合法?并分别说明理由。（4）2010年12月6日，A公司董事会通过的购买乙所持D公司股权的决议是否有效?并说明理由。.The Organizational Structure of a Company（公司组织机构的组成） 1.权力机构股东（大）会shareholder股东；shareholders meeting/general meeting of shareholders（股东会/股东大会）;controlling shareholder 控股股东;actual controller实

5、际控制人。2.经营机构董事会及高管人员directors董事；board of directors董事会；chairman of board of directors董事长;executive directors 执行董事；independent directors独立董事;general managers总经理;senior officers高级管理人员；the legal representative 法定代表人。3.监督机构监事会supervisor监事；board of supervisors监事会；chairman of board of supervisors监事会主席。.Comp

6、osition & obligation of the member of different Organizational Structures.（组织机构成员的组成及其职责）1.Composition of these Organizations组织机构成员的组成the requirement for the member of organizations and the tenure 成员人数及任期规定（1）With regard to Board of Directors 董事会A limited liability company shall have a board of dire

7、ctors, which shall be composed of three to thirteen members.有限责任公司设董事会，其成员为三人至十三人。（Art. 45）A small-scaled limited liability company or a limited liability company with only a few shareholders may have an executive director without establishing a board of directors. The executive director may serve c

8、oncurrently as the general manager of the company. 规模较小的或股东人数较少的有限责任公司，可以设一名执行董事，不设董事会。执行董事可以兼任公司经理。（Art.51）A joint stock limited company shall have a board of directors, which shall be composed of not fewer than five but not more than nineteen members.股份有限公司设董事会，其成员为五人至十九人。（Art.109）A listed company

9、 shall have independent directors. 上市公司设立独立董事。(Art.123）In case of both a limited liability company and joint stock limited company, the term of the directors shall be prescribed by the articles of association, provided that each term may not exceed three (3) years. A director may continue to serve h

10、is post if he is re-elected upon the expiration of his term.有限责任公司、股份有限公司的董事任期由公司章程规定，但每届任期不得超过三年。董事任期届满，连选可以连任。(Art.46&109)（2）With regard to Board of Supervisors 监事会A limited liability company shall have a board of supervisors composed of no less than three (3) members. 有限责任公司设监事会，其成员不得少于三人。（Art. 5

11、2）A small-scaled limited liability company or a limited liability company with only a few shareholders may have one or two supervisors without establishing a board of supervisors. 规模较小的或股东人数较少的有限责任公司，可以设一至二名监事，不设监事会。（Art.52）A joint stock limited company shall have a board of supervisors, which shall

12、 be composed of not fewer than three (3) members.股份有限公司设监事会，其成员不得少于三人。（Art.118）In case of both a limited liability company and joint stock limited company, each term of a supervisor shall be three (3) years, and a supervisor may continue to serve his post upon expiration of his term if he is re-elec

13、ted.有限责任公司、股份有限公司的监事任期每届为三年，监事任期届满，连选可以连任。（Art.53）A director and a senior officer of the company shall not serve concurrently as a supervisor. 董事、高级管理人员不得兼任监事。（Art.52）2.Qualifications and obligations of Directors, Supervisors and Senior Officers董事、监事及高级管理人员的任职资格及其职责（1）Qualifications任职资格要求A person in

14、 any of the following categories may not serve as a director, supervisor, or the general manager of a company:有下列情形之一的，不得担任公司的董事、监事、高级管理人员without civil capacity or with limited civil capacity; 无民事行为能力或者限制民事行为能力；having been sentenced to prison for embezzlement, bribery, conversion of property, misapp

15、ropriation of property, sabotage of social economic order, and completion of the sentence being less than five years or having been deprived of political rights as a result of a criminal conviction, and completion of such sanction being less than five years; 因贪污、贿赂、侵占财产、挪用财产或者破坏社会主义市场经济秩序，被判处刑罚，且执行期

16、满未逾五年;或者因犯罪被剥夺政治权利，执行期满未逾五年；having served as a director, the factory chief, or the general manager of a company or enterprise which underwent bankruptcy liquidation as a result of mismanagement, and being personally responsible for such bankruptcy and completion of the bankruptcy liquidation being l

17、ess than three years;担任因经营不善而破产清算的公司、企业的董事或者厂长、经理，且对该公司、企业的破产负有个人责任的,该公司、企业破产清算完结之日起未逾三年;having served as the legal representative of a company or enterprise whose business license was revoked due to its violation of law，and being personally responsible for such revocation, and such revocation occur

18、ring less than three years;担任因违法被吊销营业执照的公司、企业的法定代表人并负有个人责任的，自该公司、企业被吊销营业执照之日起未逾三年； in default of personal debt of a significant amount.个人所负数额较大的债务到期未清偿。If the company elects or appoints a director or supervisor or employs the senior officer in violation of the above paragraph, such election, appoint

19、ment or employment is invalid. The company shall remove the director, supervisor or senior officer once the circumstances described in above provision occur.公司违反前款规定选举、委派董事、监事或者聘任高级管理人员的，该选举、委派或者聘任无效。董事、监事、高级管理人员在任职期间出现前述规定情形时，公司应当解除其职务。 (Art.147)（2）Obligations职责A director, supervisor, or the genera

20、l manager shall have the fiduciary and diligent duties to the company. 董事、监事、高级管理人员对公司负有忠实义务和勤勉义务。(Art.148)and a director or senior officer (may not):董事、高级管理人员不得有下列行为may not misappropriate company funds;不得挪用公司资金；may not deposit company assets into an account in his own name or in any other individua

21、ls name;不得将公司资金以其个人名义或者以其他个人名义开立账户存储；may not loan company funds to other people or give company assets as security for the debt of any other individual without the approval of the shareholders meeting, general meeting of shareholders or the board of directors in violation of the articles of associat

22、ion;不得违反公司章程的规定，未经股东会、股东大会或者董事会同意，将公司资金借贷给他人或者以公司财产为他人提供担保；may not execute any contract or engage in any transaction with the company in violation of the articles of association or without the approval of the shareholders meeting or the general meeting of shareholders;不得违反公司章程的规定或者未经股东会、股东大会同意，与本公司订

23、立合同或者进行交易；may not use the favorable conditions and conveniences to seek the business opportunities that shall belong to the company either for his own account or for any other persons account to engage in the same business as the company in which he serves as a director or the senior officer either

24、for his own account or for any other persons account without the approval of the shareholders meeting or the general meeting of shareholders;未经股东会或者股东大会同意，不得利用职务便利为自己或者他人谋取属于公司的商业机会，自营或者为他人经营与所任职公司同类的业务；may not accept and possess the commissions paid by others for transactions conducted with the com

25、pany；不得接受他人与公司交易的佣金归为己有；may not disclose company confidential information without authorization;不得擅自披露公司秘密。Any profits the director and senior officer gained from violating the provisions of the preceding paragraph shall belong to the company.董事、高级管理人员违反前款规定所得的收入应当归公司所有。（Art.149）If a director, super

26、visor or the senior officer causes detriment to the company while performing his duties in violation of laws, administrative regulations or the articles of association, he shall be liable for the loss so caused.董事、监事、高级管理人员执行公司职务时违反法律、行政法规或者公司章程的规定，给公司造成损失的，应当承担赔偿责任。（Art.150）. How to convene a meeti

27、ng and make a resolution(如何召集会议和作出决议？1.With regard to shareholders meeting and general meeting of shareholders 股东（大）会1.1 How to convene and preside a meeting? 如何召集和主持会议？（1）shareholders meeting of a Co.Ltd.有限责任公司的股东会It includes the first meeting / regular meeting / interim meeting,包括首次股东会会议、定期会议、临时会议

28、The first meeting of the shareholders of a company shall be convened and presided over by the shareholder who has made the biggest capital contribution to the company .首次股东会会议由出资最多的股东召集和主持。(Art.39)Regular shareholders meetings shall be convened on time as stipulated by the articles of association of

29、 the company. 定期会议应当依照公司章程的规定按时召开。（Art. 40）Interim shareholders meetings may be convened upon proposal made by shareholders representing more than one-tenth of voting rights or by more than one-third of directors or at the request of board of supervisors or the supervisors of a company absent a boar

30、d of supervisors代表十分之一以上表决权的股东、三分之一以上的董事,监事会或者不设监事会的公司的监事，提议召开临时会议的，应当召开临时会议。（Art.40）As respect of regular and interim shareholders meetings, where a limited liability company has a board of directors, its shareholders meeting shall be convened by the board of directors and presided over by the chai

31、rman of the board. Where the chairman of the board is unable to or does not perform his function, the meeting shall be presided over by a vice-chairman. Where the vice-chairman is unable to or does not perform his function, the meeting shall be presided over by a director jointly nominated by more t

32、han half of the directors.就定期和临时会议，有限责任公司设立董事会的，股东会会议由董事会召集，董事长主持；董事长不能履行职务或者不履行职务的，由副董事长主持；副董事长不能履行职务或者不履行职务的，由半数以上董事共同推举一名董事主持。Where a limited liability company does not form a board of directors, the shareholders meetings shall be convened and presided over by the executive director. 有限责任公司不设董事会的

33、，股东会会议由执行董事召集和主持。Where the board of directors or executive director cannot or does not perform its function, the shareholders meeting shall be convened and presided over by the board of supervisors or the supervisor in the absence of a board of supervisors. Where the board of supervisors or supervis

34、or cannot or does not perform its function, the meeting shall be convened and presided over by shareholders representing more than one-tenth of the voting rights. 董事会或者执行董事不能履行或者不履行召集股东会会议职责的，由监事会或者不设监事会的公司的监事召集和主持；监事会或者监事不召集和主持的，代表十分之一以上表决权的股东可以自行召集和主持。（Art.41)All shareholders shall be notified fif

35、teen days prior to the convening of a shareholders meeting.召开股东会会议，应当于会议召开十五日前通知全体股东。(Art.42)（2）general meeting of shareholders of a joint stock limited company 股份有限公司的股东大会It includes establishment meeting/ annual meeting/ interim meeting,包括创立大会、年会和临时会议Within thirty days after the proceeds from issu

36、e of the shares are paid in full, the sponsors shall convene and preside over the establishment meeting. 发起人应当自股款缴足之日起三十日内主持召开公司创立大会。the general meeting of shareholders shall hold an annual meeting each year.股东大会应当每年召开一次年会。 (Article 101)An interim general meeting of the shareholders shall be held wi

37、thin two months upon the occurrence of any of the following circumstances: 有下列情形之一的，应当在两个月内召开临时股东大会：A. The number of directors falls below the number prescribed herein or below two-thirds of the number prescribed in the articles of association;董事人数不足法定人数或公司章程所定人数的三分之二；B. The companys losses which ar

38、e not covered have reached one-third of the total amount of the share capital; 公司未弥补的亏损达实收股本总额三分之一；C. Shareholders holding at least ten percent (10%) of the companys stocks make a request; 单独或者合计持有公司百分之十以上股份的股东提出请求D. The board of directors deems necessary; 董事会认为有必要时E. The board of supervisors propos

39、es for such a meeting;监事会提议召开时 (Art.101)A general meeting of shareholders shall be convened by the board of directors and shall be presided over by the chairman of the board. Where the chairman is unable to or does not perform his duties, the meeting shall be presided over by the vice-chairman. Wher

40、e the vice chairman is unable to or does not perform his duties, the meeting shall be presided over by a director jointly appointed by a majority of all the directors. 股东大会会议由董事会召集，董事长主持；董事长不能履行职务或者不履行职务的，由副董事长主持；副董事长不能履行职务或者不履行职务的，由半数以上董事共同推举一名董事主持。Where the board of directors is unable to or does

41、not perform the duties to convene a general meeting of shareholders, the meeting shall be called and presided over by the board of supervisors in a timely manner. Where the board of supervisors is unable to or does not perform the duties to call and preside over a general meeting of shareholders, th

42、e shareholders individually or jointly holding ten percent of the shares of the company for consecutive ninety days or more may, at its own discretion, convene and preside over a general meeting of shareholders.董事会不能履行或者不履行召集股东大会会议职责的，监事会应当及时召集和主持；监事会不召集和主持的，连续九十日以上单独或者合计持有公司百分之十以上股份的股东可以自行召集和主持。（Ar

43、t.102）In order to hold a general meeting of shareholders, notice concerning the time, venue and matters to be considered at the meeting shall be given to each shareholder twenty days in advance. In the event of an interim meeting of shareholders, the notice may be given fifteen days in advance. Wher

44、e the company has issued bearer share certificates, a public notice concerning the time, venue and matters to be considered at the meeting shall be made thirty days prior to the meeting. 召开股东大会会议，应当将会议召开的时间、地点和审议的事项于会议召开二十日前通知各股东；临时股东大会应当于会议召开十五日前通知各股东；发行无记名股票的，应当于会议召开三十日前公告会议召开的时间、地点和审议事项。Sharehold

45、ers individually or jointly holding three percent of the shares of the company may, ten days prior to the general meeting of shareholders, submit a temporary written proposal to the board of directors. The board of directors shall, within two days after receipt of the proposal, inform other shareholders and submit the proposal to the general meeting of shareholders for deliberation. 单独或者合计持有公司百分之三以上股份的股东，可以在股东大会召开十日前提出临时提案并书面提交董事会；董事会应当在收到提案后二日内通知其他股东，并将该临时提案提交