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10 Mr Ding and his friends intended to establish a joint stock company in international trade business and drafted a business proposal for further discussions with potential investors. Among other things the proposal contained the following items:
(a) The proposed joint stock company would be invested by nine sponsors, four sponsors from China and five sponsors from other Asian countries. Such arrangements would be of benefit to expand the Asian market.
(b) The registered capital of the company would be RMB 100 million yuan, among which RMB 30 million yuan would be subscribed by nine sponsors and the remaining RMB 70 million yuan would be subscribed through an initial public offering (IPO).
(c) All capital contributions by sponsors must be made in the form of currency, as the joint stock company is to beincorporated through IPO.
Required:
Explain whether the above items (a), (b) and (c) are in conformity with the relevant provisions of the Company Law.
Note: The mark allocation is shown against each item.
答案：
10 This question requires candidates to explain the relevant rules in relation to the incorporation of a joint stock company under the Company Law of China.
(a) In accordance with Article 79 of the Company Law, to incorporate a joint stock company, there shall be not less than two and not more than 200 sponsors, of which more than half must have their domicile within the territory of China. However, in this business proposal more than half of sponsors would have their domicile outside the territory of China. It is not in conformity with the Company Law.
(b) In accordance with Article 85 of the Company Law, where a joint stock company is incorporated by means of share offer, the shares subscribed for by the sponsors shall not be less than 35% of the total amount of the company’s shares. Under the proposal, the amount of shares to be subscribed by sponsors was RMB 30 million yuan which accounted for 30% of the total shares of the company. Therefore, it is not in conformity with the Company Law.
(c) In accordance with Articles 83 and 27 of the Company Law, a shareholder may make his capital contributions to a company in currency or by contributing such non-currency property as material objects, intellectual property rights and land use rights at their appraised value that may be evaluated in currency and may be transferred. The amount in currency should not be less than 30% of the registered capital, which means not all capital need be in currency. Therefore, this part of the proposal is not in conformity with the Company Law, as sponsors might make their capital contributions with various forms as prescribed by the law.
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