公司章程中的清算条款规定了董事或清算人如何分配资产。如何分配？首先要经过决议批准，按股东股金占比分配可分配资产；清算人或董事可决定以资产实物形式分配，或通过设立受益人为股东的信托进行分配。下面是两个示例。

示例一

Subject to any particular rights or limitations for the time being attached to any shares as may be specified in these Articles or in any Statement of Rights or upon which such shares may be issued if the Company is wound up, the assets available for distribution among the Members shall be applied first in repaying to the Members the amount Paid Up on their shares respectively and if such assets shall be more than sufficient to repay to the Members the whole amount Paid Up on their shares the balance shall be distributed among the Members in proportion to the amount which at the time of the commencement of the winding up had been actually Paid Up on their said shares respectively.

如公司清盘，关于本章程条款、权利声明或下述股份发行所依据的文件规定的股份不时附有的任何特殊权利或限制，可供在成员间分配的资产应首先用于偿还成员已付股金，且全部偿还后如有余额，应按清盘时成员各自已支付股金占比进行分配。

If the Company is wound up, the Company may with the sanction of a Special Resolution and any other sanction required by the Law divide the whole or any part of the assets of the Company among the Members in specie and the liquidator or where there is no liquidator the Directors may for that purpose value any assets and determine how the division shall be carried out as between the Members or different classes of Members and with the like sanction vest the whole or any part of the assets in trustees upon such trusts for the benefit of the Members as the liquidator or the Directors (as the case may be) with the like sanction determine but no Member shall be compelled to accept any assets upon which there is a liability.

如公司清盘，公司可根据特别决议批准和法律要求的其他批准，在公司成员间以资产原有形式分割全部或部分公司资产。清算人或没有清算人的情况下，董事可出于上述目的对资产估价决定如何在成员或不同级别的成员间分割资产，且清算人或董事（视情况而定）可根据上述批准决定为全部或部分资产设立信托和受托人，受益人为成员，但不得强迫成员接受附带债务的任何资产。

注：in specie:以资产原有形式进行转让，等同于“in its actual form”。

示例二

Subject to these Articles, if the Company shall be wound up the liquidator may, with the sanction of an Ordinary Resolution of the Company, divide among the Members in specie or kind the whole or any part of the assets of the Company (whether they shall consist of property of the same kind or not) and may for such purpose set such value as he deems fair upon any property to be divided as aforesaid and may determine how such division shall be carried out as between the Members or different classes of Members. The liquidator may, with the like sanction, vest the whole or any part of such assets in trustees upon such trusts for the benefit of the contributories as the liquidator, with the like sanction shall think fit, but so that no Member shall be compelled to accept any shares or other securities whereon there is any liability.

在遵守本章程规定的前提下，在公司清盘时，清算人可以在获得公司普通决议批准后，以实际或实物形式在股东中分配公司全部或任何部分资产（不管该等资产是否构成同一类财产），并可为此目的为上述分配的财产确定其认为公平的价值，并可决定在股东或不同类别的股东之间的分配方式。若清算人认为合适，清算人可以在获得类似批准后，基于为出资人的利益设立的信托，将该等资产的全部或任何部分委托给受托人保管，前提是任何股东均不得因此被强迫接受附带任何负债的任何股份或其他证券。

旗渡是法律圈的翻译匠，红圈所都在用，欢迎免费试译。