【IPO文件】境外子公司法律意见书需涵盖的内容(中英文)

('境外子公司法律意见书需涵盖的内容MattersTobeCoveredbytheLegalOpinion1主体资格/Capacity1.1[公司名称]（以下简称“公司”）是依据当地法律成立并合法存续的法人主体，不存在依据法律、章程或其他事项需要终止、解散、清算或其他无法持续经营的情况。Theoverseasubsidiaryof[公司名称](hereinafter"theCompany")isavalidlyexistinglegalentitywhichwasestablishedinaccordancewithlocallaws1andregulations.ThereisnosuchsituationthattheCompanywillbeterminatedinaccordancewithlaws,ArticlesofAssociationorotherissuesleadingtoitstermination,dissolution,liquidationorothersituationhinderingitsgoingconcern.2业务资格/BusinessQualification2.1经营范围及主要业务描述。DescriptionoftheCompany\'sbusinessscopeandmajoractivities.2.2公司已取得从事其经营范围及业务的所有政府批准、同意、授权及资格，未因缺乏该等批准、同意、授权及资格而受到任何处罚，亦不存在被撤销、终止该等批准、同意、授权及资格的情形或风险。TheCompanyhasobtainedallrequiredgovernmentalapprovals,consents,authoritiesandqualificationsforitsbusiness.Itneitherhasreceivedanypunishmentduetolackofsuchapprovals,consents,authorizationandqualification,norisitunderanysituationorriskofcancelingorterminatingsuchapprovals,consents,authorizationandqualifications.2.3截至目前，公司的经营活动符合当地法律法规和公司章程的规定，合法、合规、真实有效。Uptonow,theCompany\'sbusinessactivitiesareinlinewiththelocallawsandregulations,aswellasprescriptionsinthearticlesofassociation,beinglegal,compliant,trueandeffective.3股东（以下简称“股东”）对其股权投资情况/Investment(hereinafter"theShareholder(s)")3.1该公司股权结构描述（包括股东姓名或名称、各自出资额、出资比例）以及股权结构演变情况（如有）。PleasedescribetheshareholdingstructureoftheCompany(includingnameoftheshareholder(s),therespectiveamountsofcapitalinvestmentandtheproportion)andhistoricalchangesofitsshareholdingstructure(ifany).3.2请描述该公司设立程序是否有效，其在外股份是否均合法发行，股东是否支付了足够的出资款，是否办理了全部必须的政府批准及登记手续。Pleasedescribe(i)whethertheCompanyiseffectivelyestablishedandwhetherallofitsoverseassharesarelegallyoffered;(ii)whethertheShareholder(s)hasfullypaidtheinvestment;(iii)whetherallrequiredgovernmentapprovalandregistrationprocessarecompleted.3.3股东是否依据当地法律享有该公司的该部分股权，是否可以依据当地法律和公司章程行使股东权利。WhethertheShareholder(s)islegallyentitledtoitspartsofthesharesinaccordancewithlocallaws;whethertheShareholder(s)isentitledtoexercisetheshareholderrightsinaccordancewithlocallawsandtheArticlesofAssociation.3.4股东持有的公司股权上是否存在抵押、质押或其他类似的第三方权益。Whetheranymortgage,pledge,orothersimilarrightsofthirdpartiesexistsonthesharesoftheCompanywhichareheldbytheShareholder(s).3.5股东持有的公司股权是否被法院或有关行政机构采取冻结、查封等妨碍股东行使股东权利的措施。WhetherthesharesoftheCompanyheldbytheShareholder(s)arefrozen,closeddownortakenothermeasuresbycourtorotherrelatedadministrativeauthoritiesthatpreventtheShareholder(s)fromexercisingitsshareholderrights.4公司治理/CorporationGovernance4.1根据当地法律和公司章程，请说明：AccordingtolocallawsandtheArticlesofAssociationoftheCompany,pleaseexplain:4.1.1该公司的利润分配方式，股东是否可将获分配的利润兑换成美元或人民币汇出；TheprofitdistributionmethodoftheCompanyandwhethertheShareholder(s)isentitledtoconverttheallocatedprofitsintoU.S.dollarsorRMBandremitabroad;4.1.2该公司的清算时剩余财产的分配方式，股东是否可将剩余财产变现后获得的资金兑换成美元或人民币汇出；TheallocationmethodoftheremainingpropertyinliquidationoftheCompany,andwhethertheShareholder(s)isentitledtoconvertthefundsrealizedfromtheremainingpropertyintoU.S.dollarsorRMBandremitabroad;4.1.3股东作为股东是否有权转让其所持有的该公司股权，转让股权后所获得资金是否可兑换为美元或人民币汇出；AsashareholderoftheCompany,whethertheShareholder(s)isentitledtotransferitsequityinterestintheCompany.And,afterthetransaction,whethertheShareholder(s)isentitledtoconvertthefundsobtainedintoU.S.dollarsorRMBandremitabroad;4.1.4该公司最高权利机构及其表决方式；ThesupremeauthorityoftheCompanyanditsvotingprocedure;4.1.5该公司董事产生的程序及席位分配；Theproceduresforappointingdirectorsandthecompositionofboardmembers;4.1.6该公司管理层产生的程序。TheproceduresforselectingseniormanagementoftheCompany.4.2请提供该公司根据相应程序产生的董事和管理层的名单，说明各董事及管理层人员分别由哪一方股东指派。请说明该公司董事和管理层变动情况。PleaseprovideanamelistoftheCompany\'sdirectorsandseniormanagement.AndpleasespecifyeachofthedirectorsandseniormanagementoftheCompanyisappointedbywhichshareholder.PleaseexplainchangeswhichhavebeenevermadetothedirectorsandmanagementsincetheestablishmentoftheCompany.4.3请说明该公司实际经营管理是否符合当地法律、法规及公司章程。PleaseindicatewhethertheactualoperationandmanagementoftheCompanyisincompliancewithlocallaws,regulationsandtheArticlesofAssociationoftheCompany.5物业（如有）/Property(ifany)5.1该公司使用物业的情况（房产、土地）描述，系自行拥有或是租赁。并请说明物业的地址、面积、用途。DescriptionoftheCompany\'suseofproperty(building,land,etc.),pleaseindicatewhethersuchpropertyisownedorleasedbytheCompany.Pleasealsoindicatetheaddress,sizeandusageoftheproperty.5.2如系自行拥有，请说明：IfthepropertyisownedbytheCompany,pleaseindicate:5.2.1是否已经履行了必要的政府审批、登记或备案手续；Whetherithascompletedallrequiredgovernmentapproval,registrationorfilingprocedures;5.2.2是否取得了完整的权利证书；Whetherithasobtainedcompletecertificateofrights/titles;5.2.3是否有占有、使用、收益、处分该物业的完整权利；WhethertheCompanyhasfullrightstopossess,use,benefitfromanddisposesuchproperty;5.2.4是否存在抵押、质押或其他类似第三方权利。Isthereanymortgage,pledgeorothersimilarrightsofthethirdpartiesontheproperty?5.3如系租赁，请说明：Ifthepropertyisleased,pleaseindicate:5.3.1租赁情况（出租人、合同期限、租金）；Leasingdetail(includingthelessor,leasingperiod,rent);5.3.2上述租赁是否合法有效，包括出租人是否合法拥有并有权出租该物业，该物业租赁是否办理了必须的审批和登记手续。Whethertheleaseislegalandvalid,including(i)whetherthelessorlegallyownstheleasedpropertyandhastherighttoleasetheproperty;and(ii)whethertherequiredapprovalandfilingproceduresiscompleted.6知识产权（包括但不限于专利权、专利申请权、商标权、商标申请权以及软件著作权）（如有）/Intellectualpropertyrights(hereinafter"IP",includingbutnotlimitedtopatentright,trademarkright,softwarecopyright,andtherightofpatentortrademarkapplication)(ifany)6.1该公司使用知识产权的描述，系自有或通过第三方许可使用取得。PleasedescribeIPorIPsusedbythecompany,andclarifywhethersuchIPisownedbythecompanyorlicensedfromathirdparty.6.2对于专利及专利申请权，请说明：Astopatentrightandtherightofpatentapplication,pleaseexplain:6.2.1专利及专利申请权的具体情况，包括：国别、专利号、专利名称、专利类型、申请日期、受理申请日期、获专利授权日期、有效期、专利年费缴纳情况；Thedetailinformationofthepatentrightandtherightofpatentapplication,including:country,patentNo.,patentname,patenttype,applicationdate,thedateoftheapplicationacceptance,authorizeddate,validperiod,andwhethertheannualfeeispaid;6.2.2是否取得了完备的权利证书，是否对该专利或专利申请权享有完整的权利。Whetherithasobtainedcompleterightcertificate;andwhetherithasthefullrightin/onsuchpatentorpatentapplication.6.3对于商标或商标申请权，请说明：Astotrademarkrightandrightoftrademarkapplication,pleaseexplain:6.3.1商标名称或图样、注册号或申请号、核定使用商品类别、申请受理日期、有效期；Thenameorlogoofthetrademark,registrationNo.orapplicationNo.,approvedproductcategory,thedateoftheapplicationacceptance,validperiod;6.3.2是否取得了完备的权利证书，是否对该商标或商标申请权享有完整的权利。Whetherithasobtainedcompleterightcertificate;whetherthecompanyhascompleterightsin/ontrademarkrightortherightoftrademarkapplicationright.7其他资产/Otherassets7.1如适用，请说明公司对外投资情况，所持子公司股权比例，以及该等股权之上是否存在抵押、质押或其他类似的第三方权益。Ifapplicable,pleaseexplainthecompany’sforeigninvestments,itsshareholdingpercentageinitssubsidiaries,andwhetherthereispledge,collateralorothersimilarthird-partyinterestsrelatedtosuchequityinterests.7.2如适用，请说明除上述物业、知识产权、对外投资之外，公司所拥有的对公司生产经营有重大影响的其他资产情况。Ifapplicable,pleaseexplainthesituationofthecompany’sotherasset,exceptforproperty,intellectualproperty,andforeigninvestmentsmentionedabove,exertingmajorinfluenceonitsmanufacturingandoperation.7.3包括上述物业、知识产权、对外投资在内的境外名下各项资产权属明确，是否存在委托、信托等替他人持有或为他人利益而持有的情形，是否存在质押、冻结、司法查封或其他权利限制。Asforthecompany’sownershipofvariousforeignassetsincludingproperty,intellectualpropertyrights,andforeigninvestmentsmentionedabove,pleaseconfirmwhetherthereisdelegationandtrustinvolvedoranysituationconductedfortheinterestsofothers,andwhetherthereispledge,frozenasset,judiciallyseizedassetorotherrightrestriction.8重大及关联交易合同（如有）/Materialandconnectedtransactioncontract(ifavailable)8.1该等重大及关联交易合同的签署、履行是否导致该公司违反其注册地的法律、公司章程或其他对其构成法律约束力的文件。WhethertheexecutionandtheperformanceofthematerialandconnectedtransactioncontractsbytheCompanywillresultinabreachofanyoflocallaws,articlesofassociationoranyotherbindingdocuments.8.2上述合同内容是否合法有效及可执行。Whetherthecontentofthematerialcontractsarevalidandenforceable.8.3该等合同是否得到了适当履行。Whetherthematerialcontractsareproperperformed.9合规性/Compliance9.1总体而言，该公司的运营是否符合当地的法律、法规及规范性文件。并请特别说明在税务、劳动用工及社会保障、环保等方面是否合法合规。Generallyspeaking,whethertheCompany’soperationcomplieswithlocallaws,regulationsandregulatorydocumentsornot.Especially,pleasespecifywhethertheCompanycomplieswiththelawsandregulationsinconnectionwithtax,laborandemploymentandsocialsecurityandenvironmentalprotection.9.2是否存在针对公司的现时的或潜在的诉讼、仲裁、政府处罚、政府调查或其他相关程序。Isthereanypendingorthreatenedlitigation,arbitration,governmentpenalties,governmentinvestigationorotherrelatedproceduresagainsttheCompany.',)