公司的特征
公司的特征 nn CHARACTERISTICS 特征 uu LEGAL ENTITY uu OWNED BY SHAREHOLDERS uu MANAGEMENT tt DIRECTORS tt OFFICERS uu LIMITED LIABILITY
分类
nn CLASSIFICATIONS
uu COMMON STOCK
tt BASIC GROUP OF OWNERS tt VOTING RIGHTS
优先股
nn STOCK CLASSES uu PREFERRED STOCK优先股
tt RECEIVE SPECIFIED PRIORITIES
• ORDINARILY, RIGHT TO DIVIDEND BEFORE COMMON STOCK SHAREHOLDERS tt MAY BE “ATIVE”
揭开公司面纱续
nn “PIERCING CORPORATE VEIL” uu CIRCUMSTANCES CONSIDERED
tt USE OF CORP AS FACADE FOR CONTROLLING SHAREHOLDER’S OTHER FINANCIAL AFFAIRS
tt FRAUD, OR OTHER INJUSTICE
冒牌公司
nn DEFECTIVE INCORPORATION uu CORP BY ESTOPPEL 冒牌公司
tt THIRD PARTY CONDUCTS BUSINESS WITH ANOTHER BUSINESS
tt THIRD PARTY BELIEVES OTHER BUSINESS TO BE A CORP tt THIRD PARTY CANNOT HOLD “SHAREHOLDERS” (OWNERS) PERSONALLY LIABLE IF BUSINESS FAILED TO PROPERLY INCORPORATE
公司设立瑕疵
nn DEFECTIVE INCORPORATION 设立瑕疵 uu “DE JURE” – IN TOTAL COMPLIANCE
WITH STATE STATUTE
uu “DE FACTO” 事实公司 tt ELEMENTS: • EXISTING STATE STATUTE • GOOD FAITH EFFORT TO COMPLY • CONDUCTING BUSINESS A CORP tt ONLY THE STATE CAN CHALLENGE CORP’S EXISTENCE
• RIGHT TO DIVIDEND CARRIES FORWARD (AND ACCUMULATES) IF NOT PAID IN CURRENT YEAR
tt USUALLY, NO VOTING RIGHTS
优先股续
nn STOCK CLASSES uu PREFERRED STOCK
tt MAY BE “CALLABLE”
越权规则
nn “ULTRA VIRES” 越权规则 uu ACTS THAT ARE BEYOND CORPORATE POWERS OR PURPOSE STATED IN ARTICLES OF INCORPORATION uu FOLLOWING CAN SUE TO PREVENT tt SHAREHOLDER tt CORPORATION, AGAINST OFFICERS OR DIRECTORS tt STATE ATTORNEY GENERAL
依据所得税缴纳方式的公司分类
nn CLASSIFICATIONS uu INCOME TAX STATUS所得税地位
tt “C” CORPORATION “C”类公司
• INCOME IS TAXED AT THE CORPORATION LEVEL • SHAREHOLDERS TAXED ON DIVIDENDS THEY RECEIVE tt “S” CORPORATION “S” 类公司 • NO TAX AT CORPORATION LEVEL • PROFITS PASS THROUGH TO SHAREHOLDERS
nn CLASSIFICATIONS uu PUBLICLY HELD 股份公司(开放式公司)
tt FREELY TRADED SHARES
tt PUBLIC MARKET FOR SHARES (WHETHER OR NOT LISTED ON NATIONAL EXCHANGE) uu CLOSELY HELD有限公司(封闭式公司) tt SMALL NUMBER OF SHAREHOLDERS tt RESTRICTIONS ON TRANSFER OF SHARES
CORPORATIONS 示范公司法
REVISED MODEL BUSINESS CORPORATION ACT (RMBCA) 1984 AS ADOPTED BY INDIVIDUAL STATES 美国示范公司法(RMBCA),又译美国标准公司法。 美国各州都有自己的公司法,尤其以特拉华州公司法 最有代表性。
公司章程续
nn ARTICLES OF INCORPORATION 章程 uu DURATION
tt PERPETUAL, OR
tt LIMITED PERIOD uu PURPOSE tt SPECIFIC (OR LIMITED) tt ANY LAWFUL BUSINESS uu NUMBER OF AUTHORIZED SHARES
公司设立的效力
nn CORPORATE POWERS 公司的权力、公司设 立的效力 uu GRANTED BY STATE LAW
uu EXAMPLES
tt PERPETUAL EXISTENCE tt FILE LAWSUITS tt OWN PROPERTY tt MAKE CONTRACTS tt PERFORM ACTS NECESSARY TO CONDUCTING LAWFUL BUSINESS
公司发起人
nn PROMOTERS 发起人
uu PREINCORPORATION CONTRACTS
tt CORPORATION NOT AUTOMATICALLY LIABLE tt TO BE LIABLE, MUST “ADOPT” THE PROMOTER’S CONTRACT AFTER COMING INTO EXISTENCE
公司章程
nn ARTICLES OF INCORPORATION 章程 uu NAME
tt MUST SPECIFICALLY DESIGNATE AS CORPORATION (“CORP.”, “COMPANY”, “INC.”, “LTD”)
tt CANNOT BE DECEPTIVELY SIMILAR TO ANOTHER CORPORATION’S NAME
职业性公司(律师事务所、会计师事务所 等)
nn CLASSIFICATIONS uu PROFESSIONAL CORPORATIONS tt “PC” OR “SC” 职业性公司 tt MEMBERS OF A GIVEN PROFESSION ARE SHAREHOLDERS tt NO LIMITED LIABILITY FOR PROFESSIONAL MALPRACTICE
内部管理文件
nn BYLAWS 内部管理规则 uu DETAILED RULES THAT CONTROL INTERNAL MATTERS OF CORPORATION uu USUALLY, BOTH BOD AND SHAREHOLDERS HAVE POWER TO CREATE, AMEND OR REPEAL
按设立地分类
nn DOMESTIC CORPORATION 本州公司 nn FOREIGN CORPORATION 外州公司
uu DOING BUSINESS IN ANY STATE OTHER THAN STATE IN WHICH INCORPORATED
uu REGISTERED AGENT AND OFFICE uu CANNOT SUE IN THAT STATE UNTIL OBTAINING “CERTIFICATE OF AUTHORITY” nn ALIEN CORPORATION 外国公司 uu INCORPORATED IN A FOREIGN COUNTRY
融资结构:公司证券分类
nn “SECURITY” 证券
uu STOCK (EQUITY SECURITY)股票
tt OWNERSHIP INTEREST
uu BOND (DEBT SECURITY)债券
tt HOLDER IS A CREDITOR OF CORPORATION
股东权益
nn RIGHTS OF SHAREHOLDER uu DIVIDENDS
揭开公司面纱
nn “PIERCING CORPORATE VEIL” PERSONAL LIABILITY IMPOSED UPON SHAREHOLDERS
uu CIRCUMSTANCES CONSIDERED
tt UNDERCAPITALIZATION tt FAILURE TO OBSERVE FORMALITIES tt NONPAYMENT OF DIVIDENDS tt SIPHONING OF FUNDS BY CONTROLLING SHAREHOLDER tt NONFUNCTIONING OF OTHER OFFICERS OR DIRECTORS
公司的设立
nn INCORPORATION PROCESS 公司设立过程 uu INCORPORATORS
tt RESPONSIBLE FOR CREATION OF CORPORATION