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5 In relation to the Company Law of China:
(a) explain TWO forms of company merger;
(b) state the necessary steps to be taken by the parties involved in a company merger before the successful completion of the deal.
答案：
5 This question requires candidates to state the forms of a company merger and the various procedural requirements to be taken by the parties involved in such transactions under the Company Law of China.
(a) In accordance with Article 173 of the Company Law, a company merger may take the form of merger by absorption, or merger by new establishment. The meaning of the two forms of a company merger are as follows:
(i) Where a company absorbs another, it is an absorption merger, and the company being absorbed shall be dissolved.
(ii) Where two or more companies merge to establish a new company, it is a merger for new establishment, and all parties being merged shall be dissolved.
(b) In accordance with Article 174 of the Company Law, when companies merge, the following procedural matters shall be taken by the parties to a merger:
(i) The relevant parties shall conclude a merger agreement and formulate a statement of financial position and a detailed inventory of assets.
(ii) The company involving the merger shall inform its creditors of the proposed merger within 10 days following the date on which the merger resolution is adopted, and make at least three announcements in newspapers within 30 days.
(iii) In accordance with Article 180 of the Company Law, upon completion of the merger, any changes in the legal status of the companies involved in such transactions shall be registered with the Administration for Industry and Commerce according to law.
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