5. REGISTERED ADDRESS注冊地址

　　Each Free Zone Enterprise shall at all times have an address, either in the Free Zone, in the State or in any other State, to which all communications and notices may be addressed. Details of such address, which shall be its registered address, and of any change of address, shall be notified within 14 days to the FZ Registry and details thereof promptly entered in the FZE Register.

　　每個自由區(qū)企業(yè)在任何時候都應(yīng)該有地址，不論在自由區(qū)內(nèi)，在州內(nèi)或在其他州內(nèi)，以便所有通訊和通知都可以寫出地址。此種地址的詳細信息作為其注冊地址，如地址有任何改變，應(yīng)在 14 日內(nèi)通知自由區(qū)注冊處以便其在自由區(qū)注冊系統(tǒng)中的信息能盡快更改。

　　6. SIGN-NAME PLATE企業(yè)標(biāo)牌

　　Every Free Zone Enterprise shall affix, and keep affixed its name on the outside of every office or place in which its business is carried on in a conspicuous position and in letters easily legible in accordance with the requirements of the Authority/Zone Management.

　　所有自由區(qū)企業(yè)應(yīng)按管理局/區(qū)管理方要求在辦公室或運營區(qū)外線要位置以清晰字體將企業(yè)名稱粘貼并保持粘貼。

　　7. BUSINESS LETTERS, ETC.商業(yè)信函等

　　A. Every Free Zone Enterprise shall have its name mentioned in legible characters in all its business letters, notices and other official publications. On all promissory notes, cheques and other bills of exchange and orders for money, goods or services purporting to be signed by or on behalf of the Free Zone Enterprise and on all its parcels, invoices, receipts, letters of credit and guarantees.

　　每個自由區(qū)企業(yè)應(yīng)在商業(yè)信函、通告和其他正式文告上以清晰字體注明其名稱。而且應(yīng)在以下各項中注明其名稱：所有約定支付的票據(jù)、支票和其他匯票和匯款單、由自由區(qū)企業(yè)或代表其署名的貨物包裹或服務(wù)、發(fā)票、收據(jù)、信用證和保函。

　　B. Every Free Zone Enterprise shall mention its registered address in legible characters in all its business letters and order forms.

　　所有自由區(qū)企業(yè)都應(yīng)在商業(yè)信函和表單中標(biāo)明其注冊地址。

　　8. SHARES股份

　　A. No share in a Free Zone Enterprise may be issued unless the capital thereof is fully paid.

　　自由區(qū)企業(yè)不應(yīng)在其資本未償付清之前發(fā)行股份。

　　B. Free Zone Enterprise may have one or more shareholders.

　　自由區(qū)企業(yè)可以有一個或多個股東。

　　C. No Free Zone Enterprise may acquire its own shares. However, any Free Zone Enterprise may own all of the shares in any other Free Zone Enterprise or shares in any company or other Enterprise subject to compliance with all applicable laws.

　　自由區(qū)企業(yè)不可持有自己的股份。但是，任何自由區(qū)企業(yè)可以全額持有其他自由區(qū)企業(yè)或符合適用法的任何公司或其他企業(yè)的股份。

　　D. Every Free Zone Enterprise shall complete and issue a share certificate to the owner in respect of all shares held by it of such Free Zone Enterprise forthwith upon the share capital in respect of such shares being duly contributed in accordance with these Regulations.

　　所有自由區(qū)企業(yè)應(yīng)根據(jù)持股人擁有自由區(qū)企業(yè)股份的數(shù)量，在此種股份被適時投資并符合相關(guān)法律之情況下，立即填寫并發(fā)行股票給持股人。

　　E. The secretary shall enter in the Free Zone Enterprise's share register details concerning the number, amount and owner of all shares issued by it. No shares shall be issued in bearer form.

　　秘書應(yīng)在股票上寫入自由區(qū)企業(yè)的股份注冊詳細信息包括發(fā)行號碼、總數(shù)和所有股份持有者，所有股份都不應(yīng)以無記名形式發(fā)表。

　　9. SHARE TRANSFER股份轉(zhuǎn)讓

　　After any transfer of any share or shares in any Free Zone Enterprise, a duly executed instrument of transfer must be registered in the FZ Registry. Any share transfer shall be deemed effective as from the date of registration thereof in the FZE Register.

　　在自由區(qū)企業(yè)的一股或多股股份被轉(zhuǎn)讓后，其適時簽發(fā)生效的轉(zhuǎn)讓文書須在自由區(qū)注冊處登記。其在注冊處登記之日即視為股份轉(zhuǎn)讓生效時間。

　　10. DIRECTORS AND SECRETARY董事和秘書

　　A. Every Free Zone Enterprise shall keep at its Free Zone registered address a register of directors

　　and secretary and the register shall contain details as to the identity and address of the directors and secretary of the Free Zone Enterprise, and of any changes thereto. Any such changes shall be notified to the FZ Registry within 14 days thereof and details promptly entered in the FZE Register in the prescribed form.

　　任一自由區(qū)企業(yè)都應(yīng)在其自由區(qū)注冊地保留一份董事和秘書的記錄，該記錄應(yīng)包含關(guān)于自由區(qū)企業(yè)董事和秘書個人身份和地址、以及任何更改。任何此種更改應(yīng)在 14 日內(nèi)通知自由區(qū)注冊處，詳細信息也隨即按規(guī)定錄入自由區(qū)注冊系統(tǒng)中。

　　B. Any Director and the secretary may be appointed and removed by the way of Licensee’s subject to the provisions of Article 10(A) above.

　　任何董事和秘書可以由被許可人按照 10(A)條款制定和免職。

　　11. DIRECTORS' MEETINGS董事會議

　　A. The business of a Free Zone Enterprise shall be managed by the directors who may exercise all

　　the powers of the Free Zone Enterprise. The directors may regulate their proceedings as they think fit. Any director may call a meeting of the directors and any question arising at a meeting of the directors shall be decided by majority of votes, each director having one vote. The directors may elect a chairperson and may vest in him a casting vote. Any director may appoint any other director as his alternate who shall be entitled to vote in accordance with the appointing director" instructions (if any) separately from his own vote.

　　自由區(qū)企業(yè)的運作應(yīng)有可行使該企業(yè)所有權(quán)力的董事管理。董事可以按照其意愿調(diào)整行動。任何董事可以召開董事會議，董事會議上出現(xiàn)的任何問題由多數(shù)投票決定，每位董事有一個投票權(quán)。董事們可以選出一位主席并可以投票給予他權(quán)力。任一董事都可以制定一位其他董事并經(jīng)氣本人同意后替他投票，說明(如果有)與他自己的投票分開。

　　B. A resolution signed by a majority of all the directors shall be as valid and effectual as if passed at a valid meeting of the directors and may consist of several documents in like form each signed by one or more directors.

　　由全體董事中的多數(shù)簽準(zhǔn)的提案應(yīng)與董事有效會議上通過的決議同樣正當(dāng)有效，并包括幾份格式相近并由一位或幾位董事簽字的文件。

　　C. A director shall not be entitled to vote nor be counted as part of the quorum in relation to any resolution which concerns a matter in which he has any direct or indirect interest or duty which is

　　material and which conflicts or may conflict with the interests of the Free Zone Enterprise unless his interest has been disclosed in writing to the other directors in sufficient detail to provide an accurate statement thereof and the other directors (or a majority of them) resolve that such director should be entitled to vote and/or be counted as part of the quorum.

　　任何一名董事都不應(yīng)在任何與自由區(qū)企業(yè)利益有沖突或可能有沖突的事務(wù)中有投票權(quán)、加入此種團體或有任何直接/間接的實質(zhì)性利益/責(zé)任，除非他的利益在足夠材料支持下以精確陳述作一個書面的透露，而且其他董事(或他們中的大多數(shù))認為這位董事可以在此種事務(wù)中有選舉權(quán)/作為此種團體的成員。

　　D. The secretary shall cause minutes to be kept in books kept for the purpose of each meeting of the directors and of all appointments of directors or secretary.

　　秘書應(yīng)在工作簿上為董事會議或董事/秘書的指定制作備忘錄。

　　12. OBJECT OF FREE ZONE ENTERPRISES自由區(qū)企業(yè)的目標(biāo)

　　The objects of each Free Zone Enterprise shall be to carry on all such business within the area of the Free Zone as the Authority may permit under the terms of the Licence issued in respect of the Free Zone Enterprise (as the same may be amended from time to time by the Authority) and elsewhere in accordance with all applicable laws and regulations, and all business and other matters ancillary, conducive or related thereto. Such matters will include power for each Free Zone Enterprise to borrow, grant security, guarantee any obligation of any person or indemnify any person, to enter into all types of banking and financial transactions, to issue, make endorse or draw any negotiable instruments (such as cheques, bills of exchange, promissory notes or bills of lading) in relation to its business and power for each Free Zone Enterprise to make, alter or dispose of any investments (whether or not within Nigeria) in relation to its business.

　　每個自由區(qū)企業(yè)的目標(biāo)都應(yīng)是在自由區(qū)域內(nèi)按照管理局按照對自由區(qū)企業(yè)開具的，符合使用法律法規(guī)規(guī)定的許可證條款(可能會經(jīng)管理局適時修改)開展業(yè)務(wù)及對業(yè)務(wù)有利的一切其他事務(wù)。這些事務(wù)包括每個自由區(qū)企業(yè)有權(quán)借貸、發(fā)行證券

　　、保證任何人的責(zé)任或賠償任何人，進入任何銀行業(yè)和金融業(yè)務(wù)，發(fā)行、簽署或開具任何與其業(yè)務(wù)有關(guān)的票據(jù)(如支票、匯票、期票或提單)和每個自由區(qū)企業(yè)制作、更改或處置各種與其業(yè)務(wù)有關(guān)票據(jù)的權(quán)力(不管是否在尼日利亞境內(nèi))。

　　13. SEAL公章

　　A Free Zone Enterprise may have a Seal but is not required to have one. A Free Zone Enterprise, which has a Seal, shall have its name engraved in legible characters on the Seal.

　　自由區(qū)企業(yè)可以擁有公章但并非必需。擁有公章的自由區(qū)企業(yè)，在其公章上應(yīng)以清晰字體雕刻其名稱。

　　14. CONTRACTS合同

　　A. Any contract may be made by a Free Zone Enterprise by writing:

　　自由區(qū)企業(yè)可制作所有書面合同：

　　i. under its Seal together with the signature. of any director of the Free Zone Enterprise, or;

　　在其公章之下應(yīng)有該自由區(qū)企業(yè)任一董事的簽名，或

　　ii. with the signature of any director and expressed in whatever form of words to be executed by the Free Zone Enterprise. Any contract may be made by a Free Zone Enterprise by writing on its behalf by any person acting under the authority of the Free Zone Enterprise whether such authority is express or implied.

　　應(yīng)有任一董事的簽名和以任何形式的語言說明企業(yè)同意生效。自由區(qū)企業(yè)制作的任一書面合同，由任何有權(quán)代表自由區(qū)企業(yè)的人代表其書寫，不管此人的職權(quán)系受到明確說明或默認。

　　B. Any contract, which purports to be made by or on behalf of a Free Zone Enterprise if made, accepted or endorsed in the name of, and by or on behalf of or on account of, the Free Zone Enterprise by a person acting under its authority is binding.

　　所有聲稱由自由區(qū)企業(yè)或代表其制作的合同，如果以企業(yè)名義，或由一個人以其職權(quán)代表自由區(qū)企業(yè)制作、同意并簽署的合同，都具約束力。

　　C. A promissory note, cheque or other bill of exchange is deemed to have been made, accepted or endorsed on behalf of a Free Zone Enterprise if made, accepted or endorsed in the name of, and by or on behalf of or on account of, the Free Zone Enterprise by a person acting under its authority. 期票、支票或其他匯票如果確信由自由區(qū)企業(yè)以企業(yè)名義，或由一個代表公司職權(quán)的人代表公司制作、統(tǒng)一并簽署的，則視為有效。

　　15. ACCOUNTS賬目

　　A. Every Free Zone Enterprise shall keep accounting records sufficient to show and explain the transactions of such Free Zone Enterprise and be such as to disclose with reasonable accuracy, at any time, the financial position of the Free Zone Enterprise at that time and enable the directors to ensure that any balance sheet and profit and loss account of the Free Zone Enterprise prepared under these Regulations complies with the requirements of these Regulations.

　　每個自由區(qū)企業(yè)都應(yīng)保存足以說明和解釋企業(yè)交易的財務(wù)記錄并在任何時候以合理詳細地公布公司財務(wù)狀況，授權(quán)董事確保自由區(qū)企業(yè)所有資產(chǎn)負債表和損益表符合法規(guī)的要求。

　　B. The accounting records shall in particular contain a record of the assets and liabilities of the Free Zone Enterprise and entries from day to day of all sums of money received and expended by the Free Zone Enterprise and the matters in respect of which the receipt and expenditure takes place.

　　財務(wù)數(shù)據(jù)應(yīng)詳細包含自由區(qū)企業(yè)資產(chǎn)和負債的記錄并逐日錄入自由區(qū)企業(yè)收入和支出的資金及導(dǎo)致些收入和支出款項的事件。

　　C. The accounting records of each Free zone Enterprise shall be kept at its registered office in the Free Zone and shall at all times be open to inspection by the officers of the Free Zone Enterprise Registrar and by its Owner and representatives of the Owner.

　　每個自由區(qū)企業(yè)的財務(wù)記錄都應(yīng)在其對應(yīng)的自由區(qū)注冊辦公室保存，且應(yīng)在任何時間向自由區(qū)注冊處官員、業(yè)主和業(yè)主代表開放以備查驗。

　　D. The first "financial year" of each Free Zone Enterprise shall commence on the date of its registration as disclosed in its Certificate of Formation. The Owner may determine the length of the financial year of its Free Zone Enterprise by Declaration (a copy of which shall be delivered to the FZ Registry within 7 days of being made and details thereof promptly entered in the FZE Register) provided that no first financial year may exceed 18 months or be for less than 6 months. Subject to the provisions of Article 15(E) below, successive financial years shall be of 12 months duration beginning immediately after the end of the previous financial year.

　　每個自由區(qū)企業(yè)的第一個財政年度應(yīng)從其城里證書上所寫的注冊之日起。業(yè)主可以通過申報自定其自由區(qū)企業(yè)的財政年度之長度(其副件應(yīng)在 7 日內(nèi)送交自由區(qū)注冊處，相關(guān)詳細資料應(yīng)立即錄入自由區(qū)注冊系統(tǒng))。第一個財政年不應(yīng)長于 18 個月或者短于 6 個月。根據(jù)以下第 15(E)條款的規(guī)定，后面的財政年應(yīng)緊跟第一個財政年結(jié)束之后，以 12 個月為期。

　　E. The Owner of a Free Zone Enterprise may alter the financial year of its Free Zone Enterprise by Declaration (a copy of which shall be delivered to the FZ Registry and details thereof promptly entered in the FZE Register) save that in no case may the financial year of a Free Zone Enterprise exceed 15 months or be shorter than 6 months.

　　自由區(qū)企業(yè)的業(yè)主可以通過申報更改所屬自由區(qū)企業(yè)的財政年長度(申報附件應(yīng)被交至自由區(qū)注冊處，相關(guān)詳細資料應(yīng)被立即錄入自由區(qū)注冊系統(tǒng))，只是自由區(qū)企業(yè)的財政年在任何情況下都不能長于 15 個月或短于 6 個月。

　　F. The directors of every Free Zone Enterprise shall prepare for each financial year of the Free Zone Enterprise a balance sheet as at the last day of its financial year and a profit and loss account. 自由區(qū)企業(yè)的董事應(yīng)在企業(yè)財政年的最后一天為該年準(zhǔn)備一份資產(chǎn)負債表和損益表。

　　G. The balance sheet shall give a true and fair view of the state of affairs of the Free Zone Enterprise as at the end of the financial year and the profit and loss account shall give a true and fair view of the profit and loss of the Free Zone Enterprise for the financial year.

　　資產(chǎn)負債表應(yīng)真實公平地反映自由區(qū)公司在財政年度末的事態(tài)，損益表則應(yīng)真實公平反映企業(yè)本年度的贏利和虧損。

　　H. The Authority reserves the right to require that the balance sheet and profit and loss account of each Free Zone Enterprise comply with provisions to be set down by it from time to time.

　　管理局保留不時將合乎規(guī)定的自由區(qū)企業(yè)的資產(chǎn)負債表和損益表提取在案的權(quán)利。

　　I. Where any Free Zone Enterprise owns any other Free Zone Enterprise or owns more than half the shares in or otherwise controls any other company or Enterprise the first mentioned Free Zone Enterprise should also prepare group accounts on a consolidated basis. Where any Free Zone Enterprise neither owns less than half the shares in a company or other Enterprise (not being a Free Zone Enterprise) nor controls such company or Enterprise but nevertheless is in a position to exercise a significant influence over such company or other Enterprise, then such company or other Enterprise shall be treated as an associated company for accounting purposes.

　　如果任一自由區(qū)企業(yè)擁有其他任何一家自由區(qū)企業(yè)或擁有其他公司/企業(yè)一半以上的股份或控制該公司，前者將需要準(zhǔn)備匯總集團賬目。如果任一自由區(qū)企業(yè)既沒有在其他公司/企業(yè)控股一半以上，也沒有控制該公司，但是在其中發(fā)揮重大影響，那么在財務(wù)上將被視為聯(lián)營公司。

　　J. The annual accounts of each Free Zone Enterprise shall be approved by its directors and signed by or on behalf of the directors. At least one director shall sign the balance sheet and profit and loss account of the Free Zone Enterprise.

　　每個自由區(qū)企業(yè)的年度賬目都應(yīng)由董事同意并由其或代表其簽字。至少應(yīng)有一名董事在資產(chǎn)負債表和損益表上簽字。

　　K. A copy of the annual accounts of each Free Zone Enterprise shall be delivered to the FZ Registry within 3 months of the end of the financial year of the Free Zone Enterprise or such longer period as the Authority may determine.

　　每個自由區(qū)企業(yè)年度賬目的副件應(yīng)在其財政年度末 3 月內(nèi)或管理局確定的更長期限內(nèi)交予自由區(qū)注冊處。

　　L. Each Free Zone Enterprise shall be required to appoint auditors from among those approved by the Authority to make a report to the Owner of the Free Zone Enterprise on all annual accounts of the Free Zone Enterprise and state whether, in the auditor's opinion, such annual accounts have been properly prepared in accordance with these Regulations and whether a true and fair view is given:

　　每個自由區(qū)企業(yè)都被要求委任由管理局核準(zhǔn)的審計員，由其對自由區(qū)企業(yè)主作一個關(guān)于該企業(yè)所有年度賬目的報告，陳述在審計員看來這些年度賬目是否準(zhǔn)備妥當(dāng)，符合法規(guī)，以及是否真實和公正地反映了：

　　i. in the case of the balance sheet of the Free Zone Enterprise of the state of affairs of the Free Zone Enterprise at the end of its financial year,

　　自由區(qū)企業(yè)資產(chǎn)負債表對于該企業(yè)財政年度末的事態(tài)

　　ii. in the case of the profit and loss account of the Free Zone Enterprise, of the profit and loss of the Free Zone Enterprise for the financial year and

　　自由區(qū)企業(yè)損益表對于該企業(yè)財政年度的贏利和虧損

　　iii. in the case of annual accounts of the Free Zone Enterprise prepared on a consolidated basis, of the state of affairs as at the end of the financial year and the profit or loss for the financial year of the undertakings included in the consolidation.

　　自由區(qū)企業(yè)年度匯總賬目對于該企業(yè)財政年度末事態(tài)及列入合并的企業(yè)的年度內(nèi)贏利和虧損。

　　M. The Free Zone Enterprise shall deliver a copy of the auditor's report (duly signed by the auditors) to the FZ Registry, together with the annual accounts pursuant to paragraph 15 (I) above.

　　自由區(qū)企業(yè)應(yīng)將一份審計報告副件(由審計員適時簽字)并與年度賬目一起依照以上 15(1)段交給自由區(qū)注冊處。

　　N. Where the total net assets of a Free Zone Enterprise fall below 75% of its share capital the director(s) shall, not later than 15 days from the earliest day on which that fact is known to a director, duly notify the FZ Registry and the Owner which shall, within 7 days of such notification to it, take such steps as may be appropriate to remedy the situation so as to ensure that the net assets of such Free Zone Enterprise are restored to at least 75% of its share capital as soon as reasonably practicable.

　　當(dāng)一家自由區(qū)企業(yè)的凈資產(chǎn)跌至其股本的 75%時，董事(們)應(yīng)在不遲于任何一名董事發(fā)現(xiàn)該狀況后 15 天適時通知自由區(qū)注冊處和企業(yè)主，以便企業(yè)主在收到該通知 7 日內(nèi)采取適當(dāng)行動挽回形式以使該企業(yè)凈資產(chǎn)在合理可行的情況下盡快恢復(fù)至不少于股本的 75%。

　　16. DISTRIBUTIONS資金撤離

　　A Free Zone Enterprise shall not make a distribution, whether in cash or otherwise, to its Owner except out of profits available for that purpose or where the share capital of the Free Zone Enterprise is reduced in accordance with the provisions of these Regulations or where the Free Zone Enterprise is deregistered and its assets distributed to its Owner. The profits of a Free Zone Enterprise available for distribution are its accumulated, realised profits less its accumulated, realised losses and after full provision must have been made for all doubtful debts. No distribution shall be made other than pursuant to an Owner's Declaration a copy of which shall be delivered to the FZ Registry within 7 days of being made and details of which shall promptly be entered in the

　　FZE Register.

　　自由區(qū)企業(yè)不應(yīng)以現(xiàn)金或其他方式撤離資金到企業(yè)主手中，除非企業(yè)缺乏可用利潤或自由區(qū)企業(yè)股本縮減，符合法律規(guī)定或當(dāng)自由區(qū)企業(yè)注銷登記，資本返還所有人時。自由區(qū)企業(yè)的可撤離資金是它累計、實現(xiàn)的利潤減去它累計、實現(xiàn)的虧損，并在準(zhǔn)備所有呆賬后。企業(yè)主必須在撤離資金前作出申報，并在之后 7 日內(nèi)將申報表副件交至自由區(qū)注冊處，該聲明的詳細內(nèi)容必應(yīng)立即錄入自由區(qū)注冊系統(tǒng)。

　　17. OWNERSHIP所有權(quán)

　　Every Free Zone Enterprise shall keep a register in which details shall be entered as regards the Owner of the Free Zone Enterprise and as regards the ultimate ownership of the Free Zone Enterprise and details thereof (and of any changes therein) shall be notified to the FZE Registry within 7 days after it is made and promptly entered in the FZE Register.

　　每個自由區(qū)企業(yè)應(yīng)保留一份注冊簿，在其中記錄自由區(qū)企業(yè)所有人和企業(yè)最終所有人，以及相關(guān)細節(jié)信息,(如有任何改變)應(yīng)在作出改變后 7 日內(nèi)通知自由區(qū)注冊處并立刻錄入自由區(qū)注冊系統(tǒng)。

　　18. OWNER'S DECLARATIONS業(yè)主設(shè)報表

　　A copy of every Owner's Declaration shall be provided to the FZ Registry within 14 days after it is made and details thereof shall promptly be entered in the FZ Register.

　　每一份業(yè)主申報表的副件都應(yīng)在其作出后 14 日內(nèi)提交自由區(qū)注冊處，相關(guān)信息應(yīng)立即錄入自由區(qū)注冊系統(tǒng)。

　　19. SECURITY INTERESTS擔(dān)保物權(quán)

　　A. The Owner may pledge or otherwise charge all (but not only some) of its shares in its Free Zone Enterprise to any creditor in security for any debt or other obligation incurred or to be incurred by or binding upon the Free Zone Enterprise will be void if details thereof in the prescribed form are not delivered to the FZ Registry within 7 days of the date of such pledge or other charge. Details of any such pledge or other charge shall be entered promptly in the FZE Register.

　　為償付債務(wù)或由自由區(qū)企業(yè)引起的其他義務(wù)企業(yè)主可以將其在自由區(qū)企業(yè)中的全部(非一部分)股份抵押或者交給抵押債權(quán)人托管。若不在抵押或作出其他托管行為后 7 日內(nèi)通知自由區(qū)注冊處將被視為無效。這種抵押或其他托管詳細信息應(yīng)立即錄入自由區(qū)注冊系統(tǒng)。

　　B. Every Owner of a Free Zone Enterprise shall cause its Free Zone Enterprise to keep at its registered office a register of charges and to enter in it details of any pledge or other charge of the Owner's shares in the Free Zone Enterprise.

　　每個自由區(qū)企業(yè)主應(yīng)使其企業(yè)在注冊辦公室保留一份抵押登記簿并填入對其股份的任何抵押和其他托管行為的詳細信息。

　　C. A Free Zone Enterprise may grant any security interest permitted under the laws of Nigeria from time to time to any creditor in security for any debt or other obligation incurred or to be incurred by or binding upon the Free Zone Enterprise or any other person. Any such security interest will be void if details in the prescribed form are not delivered to the FZ Registry within 7 days of the date of such security interest. Details of any such security interest shall be entered promptly in the FZE Register.

　　自由區(qū)企業(yè)可以在尼日利亞法律適時允許下贈予抵押債權(quán)人任何擔(dān)保利益以償付債務(wù)或自由區(qū)企業(yè)引起的其他義務(wù)。若不在作出該行為 7 日內(nèi)以規(guī)定形式通知自由區(qū)注冊處的將被視為無效。任何此種擔(dān)保利益的詳細信息都將立即錄入自由區(qū)注冊系統(tǒng)。

　　D. Upon any pledge, charge or other security interest as specified in paragraphs 19(A) and 19(C) above being discharged or upon any alteration in the name of the creditor or creditors in whose favour such pledge, charge or other security interest operates, details thereof shall be notified to the FZ Registry within 7 days and entered promptly in the FZE Register.

　　任何如以上 19(A)及 19(C)詳述的抵押、托管或其他擔(dān)保利益，如果被取消或以債權(quán)人(們)的名義按照其利益對以上抵押、托管或其他擔(dān)保利益作出更改。相關(guān)信息應(yīng)在 7 日內(nèi)通知自由區(qū)注冊處并立即錄入自由區(qū)注冊系統(tǒng)。

　　20. POWER TO INVESTIGATE調(diào)查權(quán)

　　A. The Authority/Zone Management may appoint one or more competent persons as inspectors to investigate the affairs of any Free Zone Enterprise and report to the Authority in such form and within such time as it may direct. Such appointment may be made on the application of the Owner, or of the Free Zone Enterprise or by any creditor of the Owner or of the Free Zone Enterprise or by the Authority acting unilaterally or by any other person provided the Authority is satisfied that good reason has been shown or circumstances arisen for requiring the investigation.

　　管理局/區(qū)管理方可以安排一名或多名可勝任人員擔(dān)任觀察員調(diào)查任何自由區(qū)企業(yè)并在規(guī)定時間以規(guī)定方式向管理局報告。這種安排可基于業(yè)主、自由區(qū)企業(yè)或其任一債權(quán)人或管理局申請。

　　B. Any inspector appointed by the Authority/Zone Management pursuant to Article 20(A) above shall have such powers of investigation as the Authority/Zone Management may vest in him.

　　依照以上 20(A)條款，任何由管理局/區(qū)管理方指定的觀察員，應(yīng)具有管理局/區(qū)管理方賦予其的調(diào)查權(quán)。

　　C. If the Free Zone Registrar has reasonable cause to believe that any Free Zone Enterprise is not carrying on business or is not in operation, it may deregister the Free Zone Enterprise after enquiry in writing of the Free Zone Enterprise to ascertain if it is carrying on business or in operation and such Free Zone Enterprise either failing to respond to such enquiry within 7 days thereof or failing to demonstrate to the satisfaction of the Authority that it is carrying on business or in operation.

　　如果自由區(qū)注冊處有理由相信任意自由區(qū)企業(yè)沒有進行營業(yè)或運作，它將向該自由區(qū)企業(yè)發(fā)問詢信以確認其是否在營業(yè)或運作中。在受到問詢后 7 日內(nèi)未向自由區(qū)管理處回復(fù)或未能向區(qū)管理處說明其正在營業(yè)或運作的，該企業(yè)將被注銷。

　　D. When a Free Zone Enterprise is deregistered all property and rights vested in it and not owned by the Authority or any other person are deemed held by its Owner, save where such deregistration is as a consequence of any breach of these Regulations or of an FZ Circular or the terms of the Licence relating to the Free Zone Enterprise when, and in any such case, all such property and rights shall be and become forfeited to and vested in the Authority without compensation of any kind.

　　當(dāng)一自由區(qū)企業(yè)被注銷時，其所有既定財產(chǎn)和權(quán)利，非歸管理局或其他人所有的，視為企業(yè)主所有。只有在注銷原因為觸犯法律、自由區(qū)公告或自由區(qū)企業(yè)執(zhí)照條款時，所有該種財產(chǎn)和權(quán)利都將被罰歸管理局，沒有任何形式的補償。

　　21. DEREGISTRATION注銷

　　A. A Free Zone Enterprise shall be deregistered from the FZ Register upon and in accordance with any order therefore being issued by any Court in Nigeria.

　　自由區(qū)企業(yè)的注銷應(yīng)按照并符合尼日利亞任何法院頒布的任何指令。

　　B. Upon deregistration of a Free Zone Enterprise all trading and other business operations of such Free Zone Enterprise must cease and the Owner must ensure that the Free Zone Enterprise's affairs are wound up under the supervision of an accountant licensed to conduct business as such in Nigeria as liquidator/receiver so as to:

　　一自由區(qū)企業(yè)注銷后其貿(mào)易和其他運營必須停止，企業(yè)主必須保證自由區(qū)企業(yè)事務(wù)停止并處于一名會計師的監(jiān)管之下，該會計師獲準(zhǔn)在尼日利亞從事清算師/委托管理人職業(yè)，以便：

　　i. ensure that such winding up is conducted in a timely and organised way, taking account of all assets of the Free Zone Enterprise and the claims of all creditors and employees thereof and ensuring the payment, or provision for payment of, or to discharge, all claims, debts, liabilities and obligations of the Free Zone Enterprise subject to the limitation of liability of the owner specified in paragraph 7 above;

　　有書面報告確認存在違反法律法規(guī)和公告規(guī)定之行為，或有管理局書面說明和指示證明該行為有違自由區(qū)規(guī)定。

　　22. REVOCATION OF LICENCES執(zhí)照吊銷

　　A. The Licence of a user may be revoked if the existence of any of the following circumstances are confirmed by an investigation and assessment conducted under Article 20 above:

　　如按照以上第 20 條之規(guī)定調(diào)查和評估確認有以下任何情況，使用者的執(zhí)照可以被吊銷：

　　i. When it is confirmed through a written report that there has been an act contrary to the provisions of Laws and regulations or of the circulars, written instructions and directives of the Free Zone Authority and that the action is to the detriment of order in the Free Zone.

　　有書面報告確認存在違反法律法規(guī)和公告規(guī)定之行為，或有管理局書面說明和指示證明該行為有違自由區(qū)規(guī)定。

　　ii. When it is established that tax evasion has taken place with revenues and earnings accruing from activities conducted outside the Zone being declared as income earned in the Zone and/or through the presentation of counterfeit or misleading documents for this purpose.

　　如果確定有逃稅行為，即在自由外活動收入的增加被證明是來自自由區(qū)內(nèi)的資金，以及通過虛假陳述或欺騙性材料的。

　　iii. When it is confirmed by investigations and deliberations, that the conditions and qualifications declared in the Application Form or Operation Licence are not fulfilled or have later been lost or have proven false, or when it is established that changes in the information declared in the Application Form for Operation Licence have not been reported.

　　當(dāng)有調(diào)查研究確認申請表或營業(yè)執(zhí)照上申明的條件和資質(zhì)得不到滿足或在隨后喪失或被證明失效，或者對營業(yè)執(zhí)照申請表進行更改的信息沒有上報。

　　iv. Except where the existence of a state of force majeure is verified by the relevant authority, when it is established through a written report that construction work has not started within 60 days of the date of approval of construction projects by the Free Zone Authority or in the case of leased premises that the operation has not been launched within 6 months.

　　除由相關(guān)權(quán)力機構(gòu)證實存在不可抗力因素的情況而外，由書面報告指出工程沒有在管理局同意施工協(xié)議后60天內(nèi)開始或租地后6個月內(nèi)沒有開始運營。

　　v. When the Free Zone Authority has twice been denied information or has not received a response within the specified period, or has been supplied with misleading or false information regarding activities in the Free Zone, which it has requested in writing.

　　當(dāng)管理局要求提供書面信息遭拒絕或在規(guī)定時間內(nèi)沒有收到答復(fù)，或收到關(guān)于在區(qū)內(nèi)活動的虛假或欺騙性的信息時。

　　vi. When it is established through a written report of the Free Zone Authority that the user or his responsible and authorized representative or employees have caused damage to facilities, machinery and equipment in the Zone or to third parties and that this has been repeated despite the issue of a written warning.

　　當(dāng)管理局收到書面報告確認使用人或其授權(quán)代理人或員工破壞區(qū)內(nèi)或第三方設(shè)施、機器和設(shè)備，且此種行為經(jīng)過書面警告后仍重復(fù)出現(xiàn)。

　　B. The Licensing Fee is forfeited to the Free Zone Authority and will not be reimbursed in cases of revocation of Licences.

　　吊銷執(zhí)照時押金罰歸管理局，不予退回。

　　C. Any Enterprise attempting to continue its activities in the Zone despite the fact that its Operation Licence has expired or has been annulled for the above reasons, shall be expelled from the Zone by the Police or Customs Officers upon the request of the Zone Authority. The possessions of such Enterprises in the Zone will be subject to liquidation in accordance with Article 18.1 above of these Regulations.

　　任何企業(yè)，在其執(zhí)照過期或因以上原因被作廢后仍繼續(xù)其活動的，應(yīng)管理局的要求，由警察或海關(guān)官員驅(qū)逐出自由區(qū)。此種企業(yè)在區(qū)內(nèi)的財產(chǎn)將按 18.1 條款予以清算。

　　23. REGISTER OF FREE ZONE VEHICLES自由區(qū)車輛登記

　　A. The FZ Registry shall compile and maintain a register of the Authority’s and Licensee’s vehicles.

　　自由區(qū)注冊處應(yīng)編訂并保存管理局和被許可人車輛的登記記錄。

　　B. The Authority shall apply to and receive from the Federal Road Safety Commission appropriate number plates for vehicles to be registered.

　　管理局應(yīng)向聯(lián)邦道路安全委員會申請，為注冊車輛獲取合適的車牌。

　　第六部分TAXATION PROCEDURES & REGULATIONS

　　稅收程序及規(guī)章1. FEDERAL INLAND REVENUE SERVICE

　　The Authority shall in consultation with the Federal Inland Revenue Service publish agreed guidelines as to the tax implication of transaction between Free Zones and Free Zone Enterprises with entities within the customs territory. For the time being the following shall apply:

　　管理局須向聯(lián)邦內(nèi)陸財政收入服務(wù)局請示，在關(guān)稅區(qū)內(nèi)發(fā)布獲同意的涉及自由區(qū)與自由區(qū)企業(yè)的稅務(wù)關(guān)系之指導(dǎo)方針?，F(xiàn)階段應(yīng)適用以下事項：

　　2. EXEMPTION FROM TAXES免除征稅

　　Under Section 8 of the Act, approved enterprises operating within Free Zones shall be exempt from all Federal, State and Local Government taxes, levies and rate.

　　根據(jù)該法令第 8 條，獲批準(zhǔn)在自由區(qū)經(jīng)營的企業(yè)可免除所有聯(lián)邦、州和當(dāng)?shù)卣恼鞫?、收費和費用。

　　Section 18 (1) further provides that all legislative provisions pertaining to taxes shall not apply within Free Zones.

　　該法令第 18 條第 1 款規(guī)定所有關(guān)于稅款的立法條文不適用于自由區(qū)。

　　3. TAX IMPLICATION OF SPECIFIED TRANSACTIONS涉及的具體交易征稅

　　PART 7第七部分

　　BANKING PROCEDURES & REGULATIONS銀行手續(xù)和法規(guī)

　　1. INTRODUCTION:介紹

　　A Banks in Nigeria are licensed under the Banks and other Financial Institutions Act (BOFIA), 1991, by the Central Bank of Nigeria (the bank), whilst specialized bands are a creation of statutes or Act of Parliament. Such banks carry on banking business in accordance with the provisions of BOFIA 1991 and other relevant legislations as complemented by the directives and guidelines, which are issued for time to time by the bank.

　　尼日利亞銀行按 1991 年銀行和其他金融機構(gòu)法(BOFIA)，由尼日利亞中央銀行(央行)批準(zhǔn)設(shè)立，同時由特別法官制定法規(guī)或國會法案。符合 1991 年銀行和其他金融機構(gòu)法(BOFIA)及其他由附以命令和方針的相關(guān)法規(guī)的銀行，由央行適時批準(zhǔn)設(shè)立。

　　B Similarly, banks in Nigeria’s Free Trade Zones are granted approval under the Nigeria Free Trade Zones Act by the Authority. The objectives of these guidelines are therefore to:

　　相似地，尼日利亞自由區(qū)內(nèi)的銀行由管理局按尼日利亞自由區(qū)法批準(zhǔn)設(shè)立。因此指導(dǎo)方針的目的在于：

　　i. complement and enhance the provisions of the FTZ Act;補足和加強自由區(qū)法的規(guī)定;

　　ii. Provide details of regulatory and supervisory requirements necessary to promote efficient and profitable baking services in Nigeria’s FTZs;

　　提出必要的監(jiān)管要求來在尼日利亞自由區(qū)內(nèi)促進高效贏利的金融服務(wù);

　　iii. spell out details of permissible and prohibited activities of banks in Nigeria’s FTZs;

　　闡明允許和禁止銀行在尼日利亞自由區(qū)內(nèi)進行的活動的詳細信息;

　　iv. provide details of incentives available to banks in Nigeria’s FTZs; and

　　提出尼日利亞自由區(qū)內(nèi)銀行的獎勵機制;

　　v. facilitate the attainment of the goals for which Free Trade Zones are (FTZs) established in Nigeria,

　　推動并達到尼日利亞設(shè)立自由區(qū)的目標(biāo)。

　　2. BANKS IN NIGERIA’S FREE TRADE ZONE (FTZs)尼日利亞自由區(qū)(自由區(qū))內(nèi)的銀行

　　A. Types and Ownership所有權(quán)類型

　　There shall be two types of banks in Nigeria’s FTZs and these shall be:

　　尼日利亞自由區(qū)內(nèi)的銀行應(yīng)有兩種類型：

　　i. A bank established by a bank licensed under BOFIA, 1991 or other relevant legislations, such a bank shall maintain records and books of account of its operations independent of its parent bank, and

　　按 BOFIA，1991 獲其它相關(guān)法規(guī)設(shè)立的銀行，在自由區(qū)內(nèi)設(shè)立的銀行，應(yīng)與母行保存獨立的記錄和賬本。

　　ii. A licensed foreign bank. Banks licensed to operate in Nigerian FTZs may be owned wholly by

　　Nigerians or jointly by Nigerian and foreigners, or wholly by foreigners.

　　被授權(quán)的外國銀行。獲準(zhǔn)在尼日利亞自由區(qū)內(nèi)營業(yè)的銀行應(yīng)由尼日利亞公民全資所有或由尼日利亞人和外國人合資成立，或由外國人全資所有。

　　B. Licensing Requirements發(fā)證要求

　　i. Only a bank licensed under BOFIA 1991, or other relevant legislations or a license foreign bank

　　shall qualify to apply to the authority for approval to establish a bank to carry on banking business in Nigeria’s Free Trade Zones.

　　只有按照 BOFIA1991 或其它相關(guān)法規(guī)設(shè)立的銀行或獲得許可的外國銀行才有資格向管理局提出申請以在尼日利亞自由區(qū)內(nèi)進行銀行業(yè)務(wù)。

　　ii. An application for an operating permit shall be submitted through the Authority to the Bank with the following:

　　對營業(yè)申請的許可應(yīng)通過管理局轉(zhuǎn)交銀行，包括以下：

　　? two copies each of its Memorandum of Association and Articles of Association;

　　兩份公司章程的副本

　　? copies of its banking license issued by the Bank under BOFIA, 1991 or other legislations or its banking license issued by the appropriate Authority in the country where the bank was incorporated;

　　由按 BOFIA，1991 或其它法規(guī)設(shè)立的銀行頒發(fā)的銀行執(zhí)照之附件，或銀行成立所在國適當(dāng)

　　權(quán)力機構(gòu)頒發(fā)的銀行執(zhí)照之附件。

　　? A copy of the bank’s resolution at a meeting of its directors approving the proposed application for a license to carry on banking business in Nigeria’s FTZs;

　　銀行董事會對申請在自由區(qū)進行銀行業(yè)務(wù)執(zhí)照的決議之副本

　　Any amendment to the Memorandum and Articles of the association of the company shall be communicated to the Bank within four weeks.

　　任何對公司章程的修改應(yīng)在四周內(nèi)知會中央銀行。

　　iii. Any amendment to the Memorandum and Articles of the association of the company shall be communicated to the Bank within four weeks.

　　任何對公司章程的修改應(yīng)在四周內(nèi)知會中央銀行。