The Common Stock, when issued pursuant to this Agreement, will be duly and validly authorized and issued, fully paid and non-assessable .
根据本协议约定发售的普通股均已依法授权、有效发售且不存在任何未缴税费。
2
Section 28 (2) provides that any excess of the value of trading stock at the beginning and end of the year shall be included in the assessable income of the taxpayer.