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 13 2005Effective: June 1 2005Applicability: Those engaging in international road transport business activities between the PRC and related…
Promulgated: April 20 2005Effective: as of date of promulgationInterpreting authority: People's Bank of China and China Banking Regulatory CommissionMain…
Promulgated: January 19 2005Effective: May 1 2005Applicability: These Regulations apply to enterprises, private non-enterprise work units and family proprietors,…
China's capital market is certain to benefit from the China Banking Regulatory Commission and the People's Bank of China's joint release of new Procedures on the securitization of credit assets. Limitations remain, however, concerning the types of institutions that can originate securitizations and the types of assets that can be securitized.
After failed attempts in 1999 and 2001, China is again taking the necessary but daunting step of integrating its non-tradable state-owned shares with those that are tradable. Could this be the catalyst that the mainland IPO and restructuring markets need?
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 2 2005Main contents: The Circular sets forth the procedures for including distribution business (wholesale, retail and commission agency)…