Issued: December 21 2001
Effective: as of date of issue
Applicability: Transactions between a listed company and its affiliated parties shall be handled in accordance with the Provisions
Ministry of Finance, Questions Relating to the Accounting Treatment of Asset Sales Between Affiliated Parties Tentative Provisions
财政部关联方之间出售资产等有关会计处理问题暂行规定
Includes transfer of assets, transfer of liabilities, bearing of expenses, operating on appointment, and borrowing of funds.
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