Article 187 When a limited liability company is to increase its registered capital， after subscription for the newly increased capital， the shareholders shall make capital contribution in accordance with the provisions hereof concerning capital contribution for the establishment of a limited liability company.

　　股份有限公司为增加注册资本发行新股时，股东认购新股应当按照本法设立股份有限公司缴纳股款的有关规定执行。

　　When a joint stock limited company is to issue new shares for the purpose of increasing its registered capital， the shareholders' subscription for the new shares shall be carried out in accordance with the provisions hereof concerning payment of share proceeds for the establishment of a joint stock limited company.

　　第一百八十八条：公司合并或者分立，登记事项发生变更的，应当依法向公司登记机关办理变更登记；公司解散的，应当依法办理公司注销登记；设立新公司的，应当依法办理公司设立登记。

　　Article 188 In the case of merger or division of a company， where any registered item requires change， amendment registration shall be carried out with the company registration authority in accordance with the law； where the company is dissolved， company de-registration shall be carried out in accordance with the law； where a new company is established， establishment registration shall be carried out in accordance with the law.

　　公司增加或者减少注册资本，应当依法向公司登记机关办理变更登记。

　　Where a company is to increase or reduce its registered capital， a amendment registration shall be carried out with the company registration authority in accordance with the law.

　　第八章：公司破产、解散和清算Chapter Eight： Bankruptcy， Dissolution And Liquidation Of Company

　　第一百八十九条：公司因不能清偿到期债务，被依法宣告破产的，由人民法院依照有关法律的规定，组织股东、有关机关及有关专业人员成立清算组，对公司进行破产清算。

　　Article 189 Where a company is adjudged bankrupt in accordance with the law due to its failure to repay debts when due， the People's Court shall organize the shareholders， the relevant authorities and professionals to establish a liquidating committee to carry out the company's bankruptcy liquidation in accordance with the provisions of the applicable laws.

　　第一百九十条：公司有下列情形之一的，可以解散：

　　Article 190 A company may be dissolved in any of the following circumstances：

　　（一）公司章程规定的营业期限届满或者公司章程规定的其他解散事由出现时；

　　（i） the term of operation prescribed by the company's articles of association has expired， or any other cause for dissolution prescribed by the company's articles of association has occurred；

　　（二）股东会决议解散；

　　（ii） the shareholders' committee has adopted a resolution for dissolution；

　　（三）因公司合并或者分立需要解散的。

　　（iii） dissolution is required due to merger or division of the company.

　　第一百九十一条：公司依照前条第（一）项、第（二）项规定解散的，应当在十五日内成立清算组，有限责任公司的清算组由股东组成，股份有限公司的清算组由股东大会确定其人选；逾期不成立清算组进行清算的，债权人可以申请人民法院指定有关人员组成清算组，进行清算。人民法院应当受理该申请，并及时指定清算组成员，进行清算。

　　Article 191 Where a company is to be dissolved pursuant to Item （i） or （ii） of the previous Article， a liquidating committee shall be formed within 15 days； the liquidating committee of a limited liability company shall be composed of its shareholders， and members of the liquidating committee of a joint stock limited company shall be determined by the shareholders' general committee； where the company fails to form a liquidating committee to carry out liquidation within the prescribed time limit， its creditors may petition the People's Court to appoint the relevant persons to form a liquidating committee to carry out liquidation. The People's Court shall accept such petition， and promptly appoint members of the liquidating committee to carry out liquidation.

　　第一百九十二条：公司违反法律、行政法规被依法责令关闭的，应当解散，由有关主管机关组织股东、有关机关及有关专业人员成立清算组，进行清算。

　　Article 192 Where the company is ordered to terminate due to its violation of law or administrative regulations， the company shall be dissolved， and the relevant department in charge shall organize the shareholders， the relevant authority and related professionals to form a liquidating committee to carry out liquidation.

　　第一百九十三条：清算组在清算期间行使下列职权：

　　Article 193 The liquidating committee shall exercise the following authorities in the course of liquidation：

　　（一）清理公司财产，分别编制资产负债表和财产清单；

　　（i） identifying the company's assets， and preparing a balance sheet and a schedule of assets respectively；

　　（二）通知或者公告债权人；

　　（ii） notifying creditors through notice or public announcement；

　　（三）处理与清算有关的公司未了结的业务；

　　（iii） handling the company's ongoing businesses which are related to liquidation；

　　（四）清缴所欠税款；

　　（iv） making full payment of taxes owed；

　　（五）清理债权、债务；

　　（v） identifying the company's creditor's rights and debtor's liabilities；

　　（六）处理公司清偿债务后的剩余财产；

　　（vi） disposing of the remaining assets after full payment of company debts；

　　（七）代表公司参与民事诉讼活动。

　　（vii） participating in civil actions on behalf of the company.

　　第一百九十四条：清算组应当自成立之日起十日内通知债权人，并于六十日内在报纸上至少公告三次。债权人应当自接到通知书之日起三十日内，未接到通知书的自第一次公告之日起九十日内，向清算组申报其债权。