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10 Mr Lee, Mr Wang and Mr Chan drafted a sponsor agreement to set up a limited liability company with a total registered capital of RMB 600,000 yuan. Among other things, the agreement also stipulated the following terms:
(i) Mr Lee would subscribe RMB 70,000 yuan in cash and RMB 110,000 yuan in the form of computer software.
He should make the first payment of RMB 20,000 yuan in cash to the special account of the certified public accountant firm, and the remaining RMB 50,000 yuan plus the computer software would be contributed within one year upon the incorporation of the company.
(ii) Mr Wang would subscribe RMB 150,000 yuan in the form of equipment and land use right and make all the capital contributions within six months upon the incorporation of the company.
(iii) Mr Chan would subscribe RMB 270,000 yuan in cash. The first payment of RMB 90,000 yuan should be made before the incorporation, the remaining RMB 180,000 yuan should be made in the third year upon the incorporation of the company.
Required:
Answer the following questions in accordance with the Company Law of China, and give your reasons for your answers:
(a) discuss whether the initial capital contributions made by the sponsors were in conformity with relevant provisions of law;
(b) discuss the total amount of capital contributions in currency;
(c) state whether the time arrangement of making capital contributions by the three sponsors respectively was in conformity with the relevant provisions of law.
10 This question requires candidates to deal with the legal issues concerning the registered capital of a limited liability company under the Company Law of China.
(a) In accordance with Article 26 of the Company Law, the amount of initial capital contributions made by all the shareholders of a limited liability company shall not be less than 20% of the registered capital of the company. Since the amount of initial capital contributions to be paid by the three sponsors was less than 20% (Mr Lee 20,000 + Mr Chan 90,000 = 110,000/total registered capital 600,000) of the registered capital of the company, it was not in conformity with the law.
(b) In accordance with Article 27 of the Company Law, the amount of capital contribution in currency by all shareholders shall not be less than 30% of the registered capital of the limited liability company. In this case, the amount of capital contribution in currency was RMB 340,000 yuan (Mr Lee 70,000 + Mr Chan 270,000/total registered capital 600,000), much more than the minimum requirement by the law. Hence, it was in conformity with the law.
(c) In accordance with Article 26 of the Company Law, all the capital contributions shall be paid by the shareholders of the company within two years upon the incorporation of the company unless otherwise provided for by the law. In this case, the time limit for making capital contributions for Mr Lee and Mr Wang was in conformity with the law. The time of making capital contribution by Mr Chan, however, was not in conformity with the law because of some of the capital contribution to be made in the third year upon the incorporation of the company.
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