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.
This Circular address issues of income tax on the stock options of employees, nature of the income from stock options, domestic and foreign sources of income, and calculation of tax payable.
Issued: April 27 2005Effective: May 9 2005Applicability: The term "bonds" includes treasury bonds and corporate bonds (Item Four).Main contents: In transactions…
Issued: January 24 2005Effective: as of date of issueMain contents: According to the Circular, when carrying out foreign exchange registration in respect…
Issued: December 30 2004Main contents: Institutions intending to issue bonds in the interbank bond market and bonds to be issued thereby shall both be…