Issued: January 18 2001Effective: January 1 2001Applicability: For the purposes of these Guidelines, "borrowing expenses" mean the amortization of interest,…
Issued: January 18 2001Effective: January 1 2001Applicability: For the purposes of these Guidelines, "leasing"means an agreement to transfer the use rights…
Issued: January 18 2001Effective: January 1 2001Applicability: For the purposes of these Guidelines, "Debt restructuring" means the modification of the…
Issued: January 18 2001Effective: January 1 2001Applicability: For the purposes of these Guidelines, "intangible assets" means long-term non-monetary assets…
Issued: January 12 2001Effective: as of date of issueInterpreting authority: China Securities Regulatory Commission and Ministry of FinanceMain contents:…
Issued: January 18 2001Effective: January 1 2001Applicability: For the purposes of the Guidelines, "Cash" includes cash equivalents, which mean short-term…
Promulgated: February 15 2001Effective: March 1 2001Main contents: Pursuant to the Measures, a county or higher level administration for industry and commerce…
Issued: November 9 2000Effective: as of date of issueInterpreting authority: People's Bank of ChinaApplicability: The Guidelines apply to Chinese commercial…
Issued: September 21 2000Applicability: The Circular applies to wholly State-owned or State controlled insurance companies or security companies, as well…
Issued: October 26 2000Effective: 1 January 2001 for ten yearsMain contents: Part One of the Circular states the principles on which the policy measures…