Issued: March 28 2005Effective: July 1 2005Main contents: The Circular is divided into six sections covering: the levy of income tax on the stock options…
Promulgated: March 25 2005Effective: April 1 2005Applicability: When compiling such information disclosure documents as funds' earnings announcement, ad…
Issued: April 29 2005Effective: as of date of issueMain contents: The Circular addresses the issues relevant to the separation of equity ownership and…
Promulgated: May 11 2005Effective: June 15 2005Interpreting authority: People's Bank of ChinaApplicability: The term 'bond forward transaction' (hereafter,…
Issued: May 20 2005Effective: as of date of issueInterpreting authority: Shenzhen Stock ExchangeMain contents: The Shenzhen Stock Exchange shall carry…
Promulgated: May 11 2005Effective: June 1 2005Applicability: The term 'asset valuation institutions' refers to lawfully established social intermediaries…
National LegislationACCOUNTINGAccounting Treatment Concerning the Pilot Projects for Securitization of Credit Assets Provisions信贷资产证券化试点会计处理规定L3100/05.05.16…
Promulgated: April 20 2005Effective: as of date of promulgationInterpreting authority: People's Bank of China and China Banking Regulatory CommissionMain…
Issued: April 29 2005Main contents: In 2001, the State Council approved to permit financial asset management companies to absorb foreign capital to participate…
The Provisions aims to establish a constraining mechanism to combat the abuse of control of listed companies and to protect the lawful righjts and interests of shareholders.