The differing characterization of retained earnings as equity assignment income or dividend income, in situations as company stock transfer, liquidation and assignment of subsidiary.
The creation of healthy capital markets in China has come under renewed attention with recent moves by the government to promote sound corporate practices by both issuing companies and sponsors.
Foreign investors in the PRC banking industry are subject to duties in quarterly consolidated financial statement reporting, conglomerate reporting, official inspections, external audit and tripartite meetings.