（八）银行可以在理事会依照本协定第二十八条规定经特别多数投票通过后，以实现银行宗旨和职能为目的，成立附属机构。
8. The Bank may establish subsidiary entities which are designed to serve the purpose and come within the functions of the Bank, only with the approval of the Board of Governors by a Special Majority vote as provided in Article 28.

（九）在符合本协定规定的前提下，银行可行使为进一步实现其宗旨和职能所需的适当的其他权力，并制定与此有关的规章。
9. The Bank may exercise such other powers and establish such rules and regulations as may be necessary or appropriate in furtherance of its purpose and functions, consistent with the provisions of this Agreement.

第十七条 特别基金
Article 17 Special Funds

一、银行可以接受与银行宗旨和职能一致的特别基金，此类特别基金属银行资源。特别基金的所有管理成本均应从该基金支出。
1. The Bank may accept Special Funds which are designed to serve the purpose and come within the functions of the Bank; such Special Funds shall be resources of the Bank. The full cost of administering any Special Fund shall be charged to that Special Fund.

二、银行接受的特别基金的使用原则和条件应与银行的宗旨和职能一致，并符合就此类基金达成的相关协议。
2. Special Funds accepted by the Bank may be used on terms and conditions consistent with the purpose and functions of the Bank and with the agreement relating to such Funds.

三、银行应根据成立、管理和使用每个特别基金的需要制定特别规章。该规章应与本协定中除明确仅适用于普通业务的规定以外的所有条款保持一致。
3. The Bank shall adopt such special rules and regulations as may be required for the establishment, administration and use of each Special Fund. Such rules and regulations shall be consistent with the provisions of this Agreement, except for those provisions expressly applicable only to ordinary operations of the Bank.

四、“特别基金资源”一词应指所有特别基金的资源，包括：
4. The term "Special Funds resources" shall refer to the resources of any Special Fund and shall include:

（一）银行接收并纳入特别基金的资金；
(i) funds accepted by the Bank for inclusion in any Special Fund;

（二）根据银行管理特别基金的规章，用特别基金发放或担保的贷款所得，及其股权投资的收益，归属该特别基金；
(ii) funds received in respect of loans or guarantees, and the proceeds of any equity investments, financed from the resources of any Special Fund which, under the rules and regulations of the Bank governing that Special Fund, are received by such Special Fund;

（三）特别基金资金投资产生的任何收入;及
(iii) income derived from investment of Special Funds resources; and

（四）可由特别基金支配使用的任何其他资金。
(iv) any other resources placed at the disposal of any Special Fund.

第十八条 净收入的分配和处置
Article 18 Allocation and Distribution of Net Income

一、理事会至少每年都应在扣除储备资金之后，就银行净收入在留存收益或其他事项以及可分配给成员的利润（如适用）之间的分配做出决定。任何将银行净收入分配用作其他用途的此类决策应依照第二十八条规定以超级多数投票通过。
1. The Board of Governors shall determine at least annually what part of the net income of the Bank shall be allocated, after making provision for reserves, to retained earnings or other purposes and what part, if any, shall be distributed to the members. Any such decision on the allocation of the Bank’s net income to other purposes shall be taken by a Super Majority vote as provided in Article 28.

二、上一款中提及的分配应按照各成员所持股份的数量按比例完成，支付的方式和货币应由理事会决定。
2. The distribution referred to in the preceding paragraph shall be made in proportion to the number of shares held by each member, and payments shall be made in such manner and in such currency as the Board of Governors shall determine.

第十九条 货币
Article 19 Currencies

一、银行或任何银行款项接受方所接受、持有、使用或转让的货币在任何国家内进行缴付时，成员均不得对此施加任何限制。
1. Members shall not impose any restrictions on currencies, including the receipt, holding, use or transfer by the Bank or by any recipient from the Bank, for payments in any country.

二、当根据本协定需要以一种货币对另一货币进行估值，或决定某货币是否可兑换时，该估值或决定应由银行做出。
2. Whenever it shall become necessary under this Agreement to value any currency in terms of another or determine whether any currency is convertible, such valuation or determination shall be made by the Bank.

第二十条 银行偿债的方式
Article 20 Methods of Meeting Liabilities of the Bank

一、银行从事普通业务时，若其所发放、参与或担保的贷款出现拖欠或违约，或其所投资的股权或依照第十一条第二款第（六）项做出的其他融资出现损失，银行可采取其认为适当的措施。银行应保持适当的拨备水平以应对可能发生的损失。
1. In the Bank’s ordinary operations, in cases of arrears or default on loans made, participated in, or guaranteed by the Bank, and in cases of losses on equity investment or other types of financing under sub-paragraph 2 (vi) of Article 11, the Bank shall take such action as it deems appropriate. The Bank shall maintain appropriate provisions against possible losses.

二、银行普通业务发生的损失，应当：
2. Losses arising in the Bank’s ordinary operations shall be charged:

（一）首先依照本条第一款的规定处置；
(i) first, to the provisions referred to in paragraph 1 above;

（二）其次，由净收入支付；
(ii) second, to net income;

（三）第三，从储备资金和留存收益中支付；
(iii) third, against reserves and retained earnings;

（四）第四，从未动用实缴股本中支付；
(iv) fourth, against unimpaired paid-in capital; and

（五）最后，从可依照第六条第三款的规定进行催缴的待缴股本中适量缴付。
(v) last, against an appropriate amount of the uncalled subscribed callable capital which shall be called in accordance with the provisions of paragraph 3 of Article 6.

第五章 治理
CHAPTER V GOVERNANCE

第二十一条 治理结构
Article 21 Structure

银行应设立理事会、董事会、一名行长、一名或多名副行长，以及其他必要的高级职员与普通职员职位。
The Bank shall have a Board of Governors, a Board of Directors, a President, one or more Vice-Presidents, and such other officers and staff as may be considered necessary.

第二十二条 理事会：构成
Article 22 Board of Governors: Composition

一、每个成员均应在理事会中有自己的代表，并应任命一名理事和一名副理事。每个理事和副理事均受命于其所代表的成员。除理事缺席情况外，副理事无投票权。
1. Each member shall be represented on the Board of Governors and shall appoint one Governor and one Alternate Governor. Each Governor and Alternate Governor shall serve at the pleasure of the appointing member. No Alternate Governor may vote except in the absence of his principal.

二、在银行每次年会上，理事会应选举一名理事担任主席，任期至下届主席选举为止。
2. At each of its annual meetings, the Board shall elect one of the Governors as Chairman who shall hold office until the election of the next Chairman.

三、理事和副理事任职期间，银行不予给付薪酬，但可支付其因出席会议产生的合理支出。
3. Governors and Alternate Governors shall serve as such without remuneration from the Bank, but the Bank may pay them reasonable expenses incurred in attending meetings.

第二十三条 理事会：权力
Article 23 Board of Governors: Powers

一、银行一切权力归理事会。
1. All the powers of the Bank shall be vested in the Board of Governors.

二、理事会可将其部分或全部权力授予董事会，但以下权力除外：
2. The Board of Governors may delegate to the Board of Directors any or all its powers, except the power to:

（一）吸收新成员和确定新成员加入条件；
(i) admit new members and determine the conditions of their admission;

（二）增加或减少银行法定股本；
(ii) increase or decrease the authorized capital stock of the Bank;

（三）中止成员资格；
(iii) suspend a member;

（四）裁决董事会对本协定的相关解释或适用提出的申诉；
(iv) decide appeals from interpretations or applications of this Agreement given by the Board of Directors;

（五）选举银行董事并依照第二十五条第六款决定须由银行负担的董事和副董事的支出及薪酬（如适用）；
(v) elect the Directors of the Bank and determine the expenses to be paid for Directors and Alternate Directors and remuneration, if any, pursuant to paragraph 6 of Article 25;

（六）选举行长，中止或解除行长职务，并决定行长的薪酬及其他任职条件；
(vi) elect the President, suspend or remove him from office, and determine his remuneration and other conditions of service;

（七）在审议审计报告后，批准银行总资产负债表和损益表；
(vii) approve, after reviewing the auditors’ report, the general balance sheet and the statement of profit and loss of the Bank;

（八）决定银行的储备资金及净收益的配置与分配；
(viii) determine the reserves and the allocation and distribution of the net profits of the Bank;

（九）修订本协定；
(ix) amend this Agreement;

（十）决定终止银行业务并分配银行资产；及
(x) decide to terminate the operations of the Bank and to distribute its assets; and

（十一）行使本协定明确规定属于理事会的其他权力。
(xi) exercise such other powers as are expressly assigned to the Board of Governors in this Agreement.

三、对于理事会依照本条第二款授予董事会办理的任何事项，理事会均保留其执行决策的全部权力。
3. The Board of Governors shall retain full power to exercise authority over any matter delegated to the Board of Directors under paragraph 2 of this Article.