法律合同课程三作业解析

英译中：16. Dividends16.1 The Board may, subject to these Articles and any direction of the Company in general meeting, declarea dividend to be paid to the Members in proportion to the number of shares held by them, and suchdividend may be paid in cash or wholly or partly by the distribution of specific assets (which may consist of the shares or securities of any other company).董事会可根据本章程的规定以及本公司在股东大会上所作的任何指示，宣布并按照各自所持有股票数量的比例向各成员分配股息，且该股息可利用现金支付，或以具体实物资产（该资产可可由任何其他公司的股票或证券组成）全部或部分支付。

分析：wholly or partly by the distribution of specific assets, 这里or 的用法要注意，其意思是“全部或部分地以特定资产进行分配”，在章程协议类翻译中，此类wholly or partly 是很常见的表达方式。

词汇分析：1.subject to：依据，根据，受影响的；2.these Articles=Articles of Association general meeting：股东大会Members：公司成员(即公司的注册股东)。

而shareholders则是未登记到股东名册里的股东3.in cash ：以现金in kind：以实物in words：大写in figures：小写4.distributions：分配5.consist of：由。

组成，该词组是封闭式表达，表示只包括词组后面的内容，不包括其他内容，与be composed of 意思相同。

而comprise ，include ，incorporate，be made of则是开放式表达，表示所列出的内容外，还包括了其他的内容。

16.2 Where the Directors determine that a dividend shall be paid wholly or partly by the distribution ofspecific assets, the Directors may settle all questions concerning such distribution. Without limiting the foregoing generality, the Directors may fix the value of such specific assets, determine that cash payments shall be made to some Members in lieu of specific assets and vest any such specific assets in trustees on such terms as the Directors think fit.若董事会决定通过分配具体实物资产以支付全部或部分股息，董事会可解决有关此类分配的所有问题。

在不影响上述条件普遍性情况下，董事会可确定以具体实物资产的价值，决定向部分成员支付现金以代替具体实物资产，并根据董事会认为合适的条件将所述具体实物资产委托给委托人管理。

分析：（1）在章程里，where经常用来引导条件句，起作用与if和should相同，where 和should在引导条件句时，起作用和if一样，区别是：where与if后面的句子不用虚拟语气，但should后面要；（2）shall：应当，应该。

如果不执行shall后面所述的行为，则要承担法律后果，而should则无需承担，只是对行为提出建议；（3）determine：决定，确定，章程协议中的常见用词；（4）settle/settlement：解决（争议，纠纷，问题等）（5）fix：确定，决定（6）without limiting the foregoing generality，在不影响上述普遍性的情况下，这种表达与without prejudice to the foregoing/abovementioned/above specifications generality类似，也是英文章程协议常见表达。

（7）in lieu of：代替（8）vest：授予，归于。

16.3 Dividends may be declared and paid out of profits of the Company, realised or unrealised, or from anyreserve set aside from profits which the Directors determine is no longer needed, or not in the same amount. Dividends may also be declared and paid out of share premium account or any other fund or account which can be authorised for this purpose in accordance with the Law.股息可在宣布之后从公司已实现或未实现的利润中支付，或从利润中拔出董事会认为不需要的任何储备金，或不等额支付；亦可在宣布之后利用股票溢价账户或任何其他基金或根据《公司法》可授权用于支付股息的账户中支付。

分析：（1）be paid out of：以支付，其中out of 的意思是从中，如dispute arising out of：因而产生的争议/纠纷。

（2）realised：实现的/变现的，unrealised：未实现的/未变现的（3）set aside：提取，留取，拨出；set aside from ：从..中提取（4）or not in the same amount：理解为：或不等额支付”的意思；（5）share premium account：股票溢价账户；（6）for this purpose是for the purpose of的变体，类似的有for that purpose等（7）in accordance with ：依据，根据，和pursuant to和according to相同，但是according to没那么正式16.4 No unpaid dividend shall bear interest as against the Company.本公司不对未支付股息承担利息。

分析：bear interest as against the Company 对公司产生利息16.5 The Company may pay dividends in proportion to the amount paid up on each share where a largeramount is paid up on some shares than on others.若某些股票缴足的金额大于其他股票，本公司可按每股股票已缴足的金额比例支付股息。

分析:where a larger amount is paid up on some shares than on others 意思是“若某些股票缴足的金额大于其他股票”，股票缴足的金额比例不同。

全句的意思是：若股票缴足的金额比例不同时，公司可按缴足金额的比例高低支付股息，若缴足金额比例相同（可能是全部全额缴付，也可能是按大家缴足部分的比例都是50%，60%等）就不按缴足的金额比例支付。

16.6 The Board may declare and make such other distributions (in cash or in specie) to the Members asmay be lawfully made out of the assets of the Company. No unpaid distribution shall bear interest as against the Company.董事会可向公司成员宣布股息，并以可能的以本公司资产合法支付的方式（以现金或实物）进行分配。

本公司不对未予以分配的资产分配承担任何利息。

分析：第一句中包含一个such as的结构，may be 的结构相当于as the distribution may as be16.7The Board may fix any date as the record date for determining the Members entitled to receive anydividend or other distribution, but, unless so fixed, the record date shall be the date of the Directors' resolution declaring same.董事会可确定将任何日期作为决定公司成员有权接受任何股息或其他资产分配的登记日期，然而，除非按此方式确定，否则宣布本条所述内容的董事会决议案的日期应作为登记日期。

分析：unless so f ixed，：除非按此方式确定，是指上述的方式，这样的用法so 很常见，而且such ，same 也有类似的用法17. Power to Set Aside Profits提取利润的权力17.1 The Board may, before declaring a dividend, set aside out of the surplus or profits of the Company, such sum as it thinks proper as a reserve to be used to meet contingencies or for equalising dividends or for any other purpose. Pending application, such sums may be employed in the business of the Company or invested, and need not be kept separate from other assets of the Company. The Directors may also, without placing the same to reserve, carry forward any profit which they decide not to distribute.董事会可在宣布股息前，从本公司盈余或利润中提取出其认为合适的数目作为储备金，用以处理突发事件或补偿股息或其他事项。