The financial and accounting reports of a joint stock limited company shall be available at the company's premises for shareholders' inspection as from the 20th day prior to the annual meeting of shareholders' general committee.

　　以募集设立方式成立的股份有限公司必须公告其财务会计报告。

　　A joint stock limited company established through public share offer shall make public its financial and accounting reports.

　　第一百七十七条：公司分配当年税后利润时，应当提取利润的百分之十列入公司法定公积金，并提取利润的百分之五至百分之十列入公司法定公益金。公司法定公积金累计额为公司注册资本的百分之五十以上的，可不再提取。

　　Article 177 In distribution of its current year after-tax profit， a company shall allocate 10 percent to its statutory reserve fund， 5 to 10 percent to its statutory welfare fund. Allocation to the company's statutory reserve fund may be waived once the cumulative amount of funds therein exceeds 50 percent of the company's registered capital.

　　公司的法定公积金不足以弥补上一年度公司亏损的，在依照前款规定提取法定公积金和法定公益金之前，应当先用当年利润弥补亏损。

　　Where the statutory reserve fund is not sufficient to cover the company's loss from the previous year， the current year profit shall be used to cover such loss before allocation is made to the statutory reserve fund and the statutory welfare fund pursuant to the previous Paragraph.

　　公司在从税后利润中提取法定公积金后，经股东会决议，可以提取任意公积金。

　　After allocation to the statutory reserve fund has been made from the after-tax profit of the company， and upon adoption of a resolution by the shareholders' committee， allocation may be made to the discretionary reserve fund.

　　公司弥补亏损和提取公积金、法定公益金后所余利润，有限责任公司按照股东的出资比例分配，股份有限公司按照股东持有的股份比例分配。

　　After the company has covered its losses， and made allocation to the reserve funds and statutory welfare fund， the remainder of the profit shall be distributed to the shareholders in proportion to their capital contribution in the case of a limited liability company， and in proportion to their share holdings in the case of a joint stock limited company.

　　股东会或者董事会违反前款规定，在公司弥补亏损和提取法定公积金、法定公益金之前向股东分配利润的，必须将违反规定分配的利润退还公司。

　　If the shareholders' committee or the board of directors， in violation of the previous Paragraph， distributes profit to the shareholders before covering company losses and making allocation to company statutory reserve fund and statutory welfare fund， the profit so distributed must be returned to the company.

　　第一百七十八条：股份有限公司依照本法规定，以超过股票票面金额的发行价格发行股份所得的溢价款以及国务院财政主管部门规定列入资本公积金的其他收入，应当列为公司资本公积金。

　　Article 178 The premium received by a joint stock limited company through issuance of shares at prices above par value in accordance herewith， as well as other incomes to be allocated to the capital reserve fund as stipulated by the finance authority under the State Council， shall be allocated to the capital reserve fund.

　　第一百七十九条：公司的公积金用于弥补公司的亏损，扩大公司生产经营或者转为增加公司资本。

　　Article 179 The reserve funds of the company shall be used to cover company losses， expand its production and operation， or be converted to the company's increased capital.

　　股份有限公司经股东大会决议将公积金转为资本时，按股东原有股份比例派送新股或者增加每股面值。但法定公积金转为资本时，所留存的该项公积金不得少于注册资本的百分之二十五。

　　Where a joint stock limited company， upon adoption of a resolution by the shareholders' general committee， is to convert the reserve funds into company capital， new shares shall be distributed to the shareholders in proportion to their original share holdings， or the par value of each share shall be increased. Provided， however， upon conversion of statutory reserve fund into capital， the amount remaining in the statutory reserve fund may not fall below 25 percent of the registered capital.

　　第一百八十条：公司提取的法定公益金用于本公司职工的集体福利。

　　Article 180 The statutory welfare fund allocated by the company shall be used for the collective welfare of the workers thereof.

　　第一百八十一条：公司除法定的会计帐册外，不得另立会计帐册。对公司资产，不得以任何个人名义开立帐户存储。