《亚洲基础设施投资银行协定》全文（双语）

第三十九条 账目清算
Article 39 Settlement of Accounts

一、在成员资格终止之日后，该成员继续对其对银行的直接债务承担责任，并对成员资格终止前与银行所签订的贷款、担保、股权投资或依照第十一条第二款第（六）项规定的其他融资方式（以下简称“其他融资”）合同中尚未偿清部分形成的或有债务承担责任。但对成员资格终止后银行开展的贷款、担保、股权投资或其他融资不再承担债务责任，也不再分享银行收入或分担其支出。
1. After the date on which a country ceases to be a member, it shall remain liable for its direct obligations to the Bank and for its contingent liabilities to the Bank so long as any part of the loans, guarantees, equity investments or other forms of financing under paragraph 2 (vi) of Article 11 (hereinafter, other financing) contracted before it ceased to be a member is outstanding, but it shall not incur liabilities with respect to loans, guarantees, equity investments or other 21 financing entered into thereafter by the Bank nor share either in the income or the expenses of the Bank.

二、在终止成员资格时，银行应依照本条第三款和第四款规定，对回购该国股份做出安排，作为与其清算账目的一部分。为此，股份回购价格应是该国终止成员资格当日银行账面所显示之价值。
2. At the time a country ceases to be a member, the Bank shall arrange for the repurchase of such country's shares by the Bank as a part of the settlement of accounts with such country in accordance with the provisions of paragraphs 3 and 4 of this Article. For this purpose, the repurchase price of the shares shall be the value shown by the books of the Bank on the date the country ceases to be a member.

三、银行依照本条回购股份时，应按照以下条件进行：
3. The payment for shares repurchased by the Bank under this Article shall be governed by the following conditions:

（一）在该国、其中央银行或其机构、单位或行政部门作为借款人、担保人或其他合同方仍对银行的股权投资或其他融资负有责任时，银行应从应付给该国的股份回购资金中予以扣除，并在此类债务到期时有权用所扣款项做出抵偿。但不得对该国因本协定第六条第三款规定的待缴股份所形成的或有负债扣留款项。因回购股份而应付给成员的款项，在任何情况下都只能在该国终止成员资格六个月之后方予支付。
(i) Any amount due to the country concerned for its shares shall be withheld so long as that country, its central bank or any of its agencies, instrumentalities or political subdivisions remains liable, as borrower, guarantor or other contracting party with respect to equity investment or other financing, to the Bank and such amount may, at the option of the Bank, be applied on any such liability as it matures. No amount shall be withheld on account of the contingent liability of the country for future calls on its subscription for shares in accordance with paragraph 3 of Article 6. In any event, no amount due to a member for its shares shall be paid until six (6) months after the date on which the country ceases to be a member.

（二）按照本条第二款规定的股份回购价格回购股份时，当应付给成员国的金额超过本款第（一）项中所指的到期应偿还贷款、担保、股权投资和其他融资的负债总额时，超出部分可在收到该国的相应股票凭证后随时支付，直至该国收回其股份回购的全部款项。
(ii) Payments for shares may be made from time to time, upon surrender of the corresponding stock certificates by the country concerned, to the extent by which the amount due as the repurchase price in accordance with paragraph 2 of this Article exceeds the aggregate amount of liabilities, on loans, guarantees, equity investments and other financing referred to in sub-paragraph (i) of this paragraph, until the former member has received the full repurchase price.

（三）付款使用的货币，由银行综合考虑其财务状况后决定。
(iii) Payments shall be made in such available currencies as the Bank determines, taking into account its financial position.

（四）在成员资格终止之日，该国仍持有的对银行任何未偿清贷款、担保、股权投资或其他融资，如蒙受损失且损失金额超过资格终止当日银行计提的损失准备金金额，应银行要求，该国应交还确定回购金额时如考虑上述损失而应相应减少的回购金额部分。此外，该国应依照本协定第六条第三款继续对该国认缴股份中未缴付部分承担缴付责任，其应缴付款额，与银行决定股份回购价格时如出现资本亏损且要求所有成员缴付待缴股份情况下的款额相同。
(iv) If losses are sustained by the Bank on any loans, guarantees, equity investments or other financing which were outstanding on the date when a country ceased to be a member and the amount of such losses exceeds the amount of the reserve provided against losses on that date, the country concerned shall repay, upon demand, the amount by which the repurchase price of its shares would have been reduced if the losses had been taken into account when the repurchase price was determined. In addition, the former member shall remain liable on any call for unpaid subscriptions in accordance with paragraph 3 of Article 6, to the same extent that it would have been required to respond if the impairment of capital had occurred 22 and the call had been made at the time the repurchase price of its shares was determined.

四、如银行在任何国家终止成员资格后的六个月内，依照本协定第四十一条终止业务，该国的一切权利应依照本协定第四十一至四十三条中的规定予以确定。对上述规定而言，该国仍应被视作成员，但无投票权。
4. If the Bank terminates its operations pursuant to Article 41 within six (6) months of the date upon which any country ceases to be a member, all rights of the country concerned shall be determined in accordance with the provisions of Articles 41 to 43. Such country shall be considered as still a member for purposes of such Articles but shall have no voting rights.