If bearer company bonds are issued， the company's record of bondholders shall record the total value of such bonds， the interest rate thereon， the term thereof and the method for repayment， and the date of issue and the serial numbers of the bond certificates.

　　第一百七十条：公司债券可以转让。转让公司债券应当在依法设立的证券交易场所进行。

　　Article 170 Company bonds may be assigned. Assignment of company bonds shall be carried out at a lawfully established securities exchange.

　　公司债券的转让价格由转让人与受让人约定。

　　The assignment price of company bonds shall be agreed upon between the assignor and the assignee.

　　第一百七十一条：记名债券，由债券持有人以背书方式或者法律、行政法规规定的其他方式转让。

　　Article 171 Assignment of registered bonds is effected by the bondholder's endorsement of the bonds or by other methods prescribed by the relevant national statutes or administrative regulations.

　　记名债券的转让，由公司将受让人的姓名或者名称及住所记载于公司债券存根簿。

　　In the case of assignment of registered bonds， the company shall record the assignee's name and domicile on the record of bondholders.

　　无记名债券，由债券持有人在依法设立的证券交易场所将该债券交付给受让人后即发生转让的效力。

　　Assignment of bearer bonds takes effect upon delivery thereof by the bondholder to the assignee at a lawfully established securities exchange.

　　第一百七十二条：上市公司经股东大会决议可以发行可转换为股票的公司债券，并在公司债券募集办法中规定具体的转换办法。

　　Article 172 Upon adoption of a resolution by the shareholders' general committee， a listed company may issue bonds which are convertible to its shares， and it shall prescribe the specific method for such conversion in the plan for company bonds offer.

　　发行可转换为股票的公司债券，应当报请国务院证券管理部门批准。公司债券可转换为股票的，除具备发行公司债券的条件外，还应当符合股票发行的条件。

　　In order to issue convertible company bonds， an application shall be submitted to the securities regulatory authority under the State Council for approval. In order to issue convertible company bonds， in addition to meeting the requirements for issue of bonds， the company shall also meet the requirements for issue of shares.

　　发行可转换为股票的公司债券，应当在债券上标明可转换公司债券字样，并在公司债券存根簿上载明可转换公司债券的数额。

　　In the case of issue of convertible company bonds， the face of the bond certificate shall be marked with the word “Convertible，” and the number of convertible company bonds shall be specified in the company's record of bondholders.

　　第一百七十三条：发行可转换为股票的公司债券的，公司应当按照其转换办法向债券持有人换发股票，但债券持有人对转换股票或者不转换股票有选择权。

　　Article 173 Where convertible company bonds are issued， the company shall exchange its shares for the bonds held by the bondholders using the prescribed method of conversion， provided that the bondholders have the option on whether or not to convert their bonds.

　　第六章：公司财务、会计Chapter Six： Financial And Accounting Affairs Of Company

　　第一百七十四条：公司应当依照法律、行政法规和国务院财政主管部门的规定建立本公司的财务、会计制度。

　　Article 174 A company shall establish its financial and accounting system in accordance with the relevant national statutes， administrative regulations and the stipulations of the finance authority under the State Council.

　　第一百七十五条：公司应当在每一会计年度终了时制作财务会计报告，并依法经审查验证。

　　Article 175 A company shall prepare its financial and accounting reports at the end of each fiscal year， which shall be reviewed and verified in accordance with the law.

　　财务会计报告应当包括下列财务会计报表及附属明细表：

　　The financial and accounting reports shall include the following financial and accounting statements and subsidiary statements：

　　（一）资产负债表；

　　（i） balance sheet；

　　（二）损益表；

　　（ii） income statement；

　　（三）财务状况变动表；

　　（iii） statement of cash flow；

　　（四）财务情况说明书；

　　（iv） explanation of financial conditions；

　　（五）利润分配表。

　　（v） statement of profit distribution；

　　第一百七十六条：有限责任公司应当按照公司章程规定的期限将财务会计报告送交各股东。

　　Article 176 A limited liability company shall deliver its financial and accounting reports to each shareholder within the time limit prescribed by the articles of association.

　　股份有限公司的财务会计报告应当在召开股东大会年会的二十日以前置备于本公司，供股东查阅。