Law Digest

Principles governing the separate account arrangement, valuation date and measurement of income revenue and expenses of investment-linked products.

Clarifies the meaning of "enterprise assets".

Accountants acting on service engagement terms.

After the PRC accession to WTO, the threshold for a "large-scale commercial enterprise" is gradually lowered.

Issued: February 25 2002Effective: as of date of issueInterpreting authority: Shenzhen Stock ExchangeApplicability: Block trades apply to the trading of…

Auditor's responsibility in supervising the invitation and submission of bids for government construction projects.

National LegislationCompany LawAdministration of Information Disclosure of Change in Shareholdings of Listed Company Shareholders Procedures (Draft for…

Promulgated: December 1 2001Effective: January 1 2002Main contents: The Provisions generally mirror those set out in the State Development and Planning…

Promulgated: December 30 2001Effective: January 1 2002Applicability: Technology import contracts entered into as capital contribution to, and acting as…