1. The Company in general meeting may upon the recommendation of the Directors resolve to capitalise any part of the amount for the time being standing to the credit of any of the Company's reserve accounts or to the credit of the profit and loss account or otherwise available for distribution, and accordingly that such sums be set free for distribution amongst the Members who would have been entitled thereto if distributed by way of dividend and in the same proportions, on condition that the same be not paid in cash but be applied either in or towards paying up any amounts for the time being unpaid on any shares held by such Members respectively or paying up in full unissued shares or debentures or other obligations of the Company to be allotted and distributed credited as fully paid up to and amongst such Members in the proportions aforesaid, or partly in one way and partly in the other, and the Directors shall give effect to such resolution:
译文：在股东大会上经董事会提议，公司可以作出决议决定将当时计入公司任何准备金账户贷方的任何资金、损益账户贷方的任何资金或者其他可用于分配的资金进行资本化，也可以相应地决定释放这些资金按照分配股息时的方式和比例在股东之间进行分配，但这些资金不得以现金的方式支付，而应当用于偿付这些股东各自所持有的任何股份当时未缴纳的股款，或者用于按相同比例清偿公司未发行的股份或债券中，对这些股东配售、分配、以缴足方式贷记的股份或债券：
2. In situations where the recognition criteria are satisfied, the expenditure for a major inspection is capitalised in the carrying amount of the asset as a replacement.
译文：另外，在计入条件都满足的情况下，进行大检查的支出作为替代资本在资产的账面价值进行资本化。
3. The provisions of the Ordinance in relation to the filing of contracts for allotment shall be observed, and the Directors may appoint any person to sign such contract on behalf of the persons entitled to share in the appropriation and distribution, and such appointment shall be effective and binding upon all concerned, and the contract may provide for the acceptance by such persons of the shares or debentures to be allotted and distributed to them respectively in satisfaction of their claims in respect of the sum so capitalised.
译文：应当遵守《公司条例》中有关提交分配合同的规定，董事会可以任命任何人代表对拨款和分配的股份享有权利的人签署此类合同，上述任命对相关各方具有约束力，并且合同可以对该人接受对他们各自分配和销售的股票或债券作出规定，以满足他们对此类资本化资金的要求。
4. The Company in general meeting may upon the recommendation of the Directors resolve to capitalise any part of the amount for the time being standing to the credit of any of the Company's reserve accounts or to the credit of the profit and loss account or otherwise available for distribution, and accordingly that such sums be set free for distribution amongst the Members who would have been entitled thereto if distributed by way of dividend and in the same proportions, on condition that the same be not paid in cash but be applied either in or towards paying up any amounts for the time being unpaid on any shares held by such Members respectively or paying up in full unissued shares or debentures or other obligations of the Company to be allotted and distributed credited as fully paid up to and amongst such Members in the proportions aforesaid, or partly in one way and partly in the other, and the Directors shall give effect to such resolution: 
译文：在股东大会上经董事会提议，公司可以作出决议决定将当时计入公司任何准备金账户贷方的任何资金、损益账户贷方的任何资金或者其他可用于分配的资金进行资本化，也可以相应地决定释放这些资金按照分配股息时的方式和比例在股东之间进行分配，但这些资金不得以现金的方式支付，而应当用于偿付这些股东各自所持有的任何股份当时未缴纳的股款，或者用于按相同比例清偿公司未发行的股份或债券中，对这些股东配售、分配、以缴足方式贷记的股份或债券：
5. Whenever such a resolution as aforesaid shall have been passed the Directors shall make all appropriations and applications of the undivided profits resolved to be capitalised thereby, and all allotments and issues of fully paid shares or debentures, if any, and generally shall do all acts and things required to give effect thereto.
译文：通过上述决议后董事会应将决定按照该决议资本化的全部未分配利润妥善拨付和应用，配售和发行所有缴足股份或债权（如果有），并执行为实现这些目的所需的所有任务和措施。
6. No additional capitalization of expenses shall occur.
译文：任何其他费用均不得资本化。
7. Costs incurred subsequent to the acquisition (mainly repair, maintenance and overhaul expenses) are capitalized only if they increase the future economic benefits associated with the related item of property, plant and equipment.
译文：在收购之后产生的费用（主要是维修、维护和检修费用），只有在增加物业、厂房和设备相关项目的未来经济利益时，才能够资本化。
8. Borrowing costs directly attributable to the acquisition, construction or production of an asset that necessarily takes a substantial period of time to get ready for its intended use or sale are capitalized as part of the cost of the asset.
译文：如果资产必须耗费大量时间才能达到预期的使用或出售条件，并且借款费用可直接归属于该资产的收购、建造或生产，则该借款费用作为该资产成本的一部分予以资本化。
9. In addition, in the event prior to the fourth (4th) anniversary of the Series A Original Issue Date the holders of the Series A Preferred Shares come to believe the Company can achieve a Qualified IPO or the Company has received a bona fide offer for a merger or consolidation with another company where the Company is not the surviving entity, by capitalization, or through a sale of all or substantially all of the outstanding equity securities or the assets of the Company or otherwise for no less than US$160 million ("Company Sale"), and such Qualified IPO or Company Sale is not approved by the Members, the Series A Preferred Shares and Common Shares held by those Members who voted in favor for such Qualified IPO or Company Sale shall be redeemable as set forth in this Article 18.
译文：另外，如果在A系列原始发行日的第四个周年日或根据投资人协议（定义见股份买卖协议）第8.1条的规定予以延期的日期之前，全部A系列优先股持有者有理由认为公司能够实现有资格的首次公开发行或公司已经接受到善意的与其他公司进行的使公司不再存续的兼并或合并（通过资本化或通过出售全部或者大部分公司正在流通的股东权益证券或资产或除此之外不低于1600万美元）的报价，并且该有资格的首次公开发行或公司出售没有被股东会决议通过，那些投票赞成该有资格的首次发行和公司出售的股东所持有的A系列优先股和普通股可以如本18条所述赎回。
10. "Capitalized Lease Obligation" shall mean, as of any date of determination, any obligation that is required to be classified and accounted for as a capitalized lease on the face of the balance sheet of the Company as of such date prepared in accordance with GAAP and the amount of Indebtedness represented by any such obligation as of such date shall be the capitalized amount of such obligation that would appear on the face of such balance sheet.
译文：“资本化租赁债务”，是指自某一具体日期起，必须在依据通用会计原则编制的截至该日前公司的资产负债表账面上进行分类、并且必须反映在该资产负债表上的任何债务，截至该日期前该债务所代表的“负债”金额，应当是资产负债表账面上反映的债务的资本化金额。