Legal basis: Article 177th of the Company Law of People's Republic of China (PRC). When a company needs to reduce its registered capital, it must prepare a balance sheet and a list of assets. The company shall notify the creditors within ten days from the date of making the resolution to reduce the registered capital, and make an announcement in the newspaper within thirty days. Creditors have the right to require the company to pay off debts or provide corresponding guarantees within 30 days from the date of receiving the notice, or within 45 days from the date of announcement if they have not received the notice. Regulations of the People's Republic of China on the Administration of Company Registration Article 31 Where a company increases its registered capital, it shall apply for registration of change within 30 days from the date when the resolution or decision on change is made. Where a company reduces its registered capital, it shall apply for registration of change after 45 days from the date of announcement, and submit the relevant certificates of the company's announcement of the company's reduction of registered capital in newspapers and the explanation of the company's debt settlement or debt guarantee.