Cai Kuai [2006] No. 3
February 15, 2006
Chapter I General Provisions
Article 1 These Standards are formulated in accordance with the Accounting Standards for Enterprises - Basic Standards for the purpose of regulating the contents of interim financial reports, and the principles of recognition and measurement to be followed when working out the interim financial reports.
Article 2 An interim financial report refers to a financial report worked out on the basis of an interim period. An interim period refers to a reporting term which is shorter than a full fiscal year.
