Article 214 Where the directors， supervisors， or the general manager abuse their authorities by accepting bribes or receiving other illegal income， or convert company assets， any such illegal gain shall be confiscated， and they shall be ordered to return the company assets and shall be disciplined by the company. Where such action constitutes a crime， criminal liability shall be imposed in accordance with the law.

　　董事、经理挪用公司资金或者将公司资金借贷给他人的，责令退还公司的资金，由公司给予处分，将其所得收入归公司所有。构成犯罪的，依法追究刑事责任。

　　Where a director or the general manager misappropriates company funds or loan company funds to third parties， he shall be ordered to return the company funds and shall be disciplined by the company， and the income derived from such transaction shall be turned over to the company. Where such action constitutes a crime， criminal liability shall be imposed in accordance with the law.

　　董事、经理违反本法规定，以公司资产为本公司的股东或者其他个人债务提供担保的，责令取消担保，并依法承担赔偿责任，将违法提供担保取得的收入归公司所有。情节严重的，由公司给予处分。

　　Where， in violation hereof， the directors or the general manager gives company assets as security for the personal debts of any director of the company or any other person， the security arrangement shall be ordered to be canceled， and such persons shall be held liable for damages in accordance with the law， and the income derived from the illegal provision of security shall be turned over to the company. Where the circumstance is serious， such persons shall be disciplined by the company.

　　第二百一十五条：董事、经理违反本法规定自营或者为他人经营与其所任职公司同类的营业的，除将其所得收入归公司所有外，并可由公司给予处分。

　　Article 215 Where， in violation hereof， a director or the general manager engages in the same business as the company either for his own account or for another person's account， in addition to turning over any income so derived to the company， such person may also be disciplined by the company.

　　第二百一十六条：公司不按照本法规定提取法定公积金、法定公益金的，责令如数补足应当提取的金额，并可对公司处以一万元以上十万元以下的罚款。

　　Article 216 Where a company fails to make allocation to the statutory reserve fund and statutory welfare fund in accordance herewith， such company shall be ordered to make full allocation to the required funds， and a fine of not less than 10，000 Yuan but not more than 100，000 Yuan may be levied on the company.

　　第二百一十七条：公司在合并、分立、减少注册资本或者进行清算时，不按照本法规定通知或者公告债权人的，责令改正，对公司处以一万元以上十万元以下的罚款。

　　Article 217 Where a company fails to notify creditors through notice or public announcement in accordance herewith while carrying out merger， division， reduction of registered capital， or liquidation， it shall be ordered to make rectification， and the company shall be fined not less than 10，000 Yuan but not more than 100，000 Yuan.

　　公司在进行清算时，隐匿财产，对资产负债表或者财产清单作虚伪记载或者未清偿债务前分配公司财产的，责令改正，对公司处以隐匿财产或者未清偿债务前分配公司财产金额百分之一以上百分之五以下的罚款。对直接负责的主管人员和其他直接责任人员处以一万元以上十万元以下的罚款。构成犯罪的，依法追究刑事责任。

　　Where in the course of liquidation， the company conceals its assets， makes false statements in its balance sheet or schedule of assets， or distributes company assets prior to full repayment of company debts， it shall be ordered to make rectification， and the company shall be fined not less than 1 percent but not more than 5 percent of the value of the concealed assets， or the value of the assets distributed prior to full repayment of company debts. A fine of not less than 10，000 Yuan but not more than 100，000 Yuan shall be imposed on the supervisor directly in charge and the other person（s） directly responsible. Where such action constitutes a crime， criminal liability shall be imposed in accordance with the law.

　　第二百一十八条：清算组不按照本法规定向公司登记机关报送清算报告，或者报送清算报告隐瞒重要事实或者有重大遗漏的，责令改正。

　　Article 218 Where the liquidating committee fails to submit the liquidating report to the company registration authority in accordance herewith， or conceals any material fact or makes any material omission in the liquidating report submitted， it shall be ordered to make rectification.

　　清算组成员利用职权徇私舞弊、谋取非法收入或者侵占公司财产的，责令退还公司财产，没收违法所得，并可处以违法所得一倍以上五倍以下的罚款。构成犯罪的，依法追究刑事责任。

　　Where a member of the liquidating committee abuses his authority to engage in fraudulent activity for private gain， to obtain illegal income or convert company assets， such member shall be ordered to return the company assets， and the illegal income shall be confiscated， and such member may be fined not less than 2 times but not more than 5 times the illegal income. Where such action constitutes a crime， criminal liability shall be imposed in accordance with the law.