Legal

• Ministry of Finance, Enterprise Accounting Guidelines - Accounting Policies, Changes to Accounting Estimates and Rectification of Accounting Errors (Revised)

  财政部企业会计准则－ 会计政策、会计估计变更和会计差错更正（修订）

  Issued: January 18 2001Effective: January 1 2001Applicability: For the purposes of these Guidelines, "Accounting policies" means the specific principles…

  February 28, 2001

• China Securities Regulatory Commission, Suspending and Terminating the Listings of Loss-making Listed Companies Implementing Measures

  中国证券监督管理委员会亏损上市公司暂停上市和终止上市实施办法

  Issued: February 22 2001Effective: as of date of issueApplicability: The Measures apply to the suspension, resumption and termination of the listing of…

  February 28, 2001

• State Administration of Radio, Film and Television, Ministry of Foreign Trade and Economic Cooperation and Ministry of Culture, Foreign Investment in Cinemas Tentative Provisions

  广电总局、外经贸部、文化部外商投资电影院暂行规定

  Promulgated: October 25 2000Effective: as of date of promulgation.Applicability: The Provisions are applicable to any equity or cooperative joint venture…

  February 28, 2001

• Other Recent Legislation for this Month

  National LegislationBankingPeople's Bank of China, Administrative Review Procedures中国人民银行行政复议办法3610/2001.02.01Utilities and Natural…

  February 28, 2001

• Ministry of Finance, Enterprise Accounting Guidelines - Investments (Revised)

  财政部企业会计准则－ 投资（修订）

  Issued: January 18 2001Effective: January 1 2001Applicability: These Guidelines do not apply to the conversion of foreign currency investment, securities…

  February 28, 2001

• Compilation Rules for Information Disclosures by Companies That Offer Securities to the Public (No. 11): Notes Appended to Financial Statements of Companies Engaged in Real Property Development Business Special Provisions

  中国证券监督管理委员会公开发行证券公司信息披露编报规则（第11号） －从事房地产开发业务的公司财务报表附注特别规定

  Issued: February 6 2001Effective: as of date of issue Interpreting authority: China Securities Regulatory CommissionApplicability: For the purposes of…

  February 28, 2001

• State Administration of Taxation, Several Questions Concerning Tax Refunds for Exports Circular

  国家税务总局关于出口退税若干问题的通知

  Issued: December 22 2000Effective: as of date of issueMain contents: The Circular sets out the procedures for tax refunds for exports in certain circumstances.…

  February 28, 2001

• MOFTEC, Ministry of Information Industry, State Administration of Taxation, General Administration of Customs, State Administration of Foreign Exchange and State Statistics Bureau, Relevant Question Concerning Export of Software Circular

  对外贸易经济合作部、信息产业部、国家税务总局、海关总署、国家外汇管理局、国家统计局关于软件出口有关问题的通知

  Issued: January 4 2001Applicability: The Circular defines export of software as the provision of software products and related services to overseas customers…

  February 28, 2001

• Compilation Rules for Information Disclosures by Companies That Offer Securities to the Public (No. 10): Contents and Format of Prospectuses of Companies Engaged in Real Property Development Business Special Provisions

  中国证券监督管理委员会公开发行证券公司信息披露编报规则（第10号） ----从事房地产开发业务的公司招股说明书内容与格式特别规定

  Issued: February 6 2001Effective: as of date of issueInterpreting authority: China Securities Regulatory CommissionApplicability: For the purposes of these…

  February 28, 2001

• China Insurance Regulatory Commission, Administration of Mixed Business Insurance Agents Tentative Measures

  中国保险监督管理委员会保险兼业代理管理暂行办法

  Promulgated: August 4 2000Effective: as of date of promulgation Interpreting authority: China Insurance Regulatory Commission (CIRC)Applicability: For…

  February 28, 2001