Legislation roundup: PRC Company Law, environmental protection and M&A accounting

January 28, 2014 | BY

clpstaff &clp articles

The second amendment to the PRC Company Law removes registered capital requirements. The Ministry of Environmental Protection has categorised environmental credit ratings and the Ministry of Finance has clarified the accounting treatment for mergers.

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Company Law


PRC Company Law (2013 Revision)

中华人民共和国公司法 (2013修正)

The new Company Law abolishes the provision that requires the shareholders (sponsors) of a company to fully pay in their capital contributions within