The Interim Measures for Confirmation of the Results of State-owned Capital Preservation and Appreciation of Enterprises have corresponding provisions:
Article 8 The rate of maintaining and increasing the value of state-owned capital as mentioned in these Measures refers to the ratio of state-owned capital at the end of the period to state-owned capital at the beginning of the period after deducting objective factors of increase or decrease. The calculation formula is as follows:
State-owned capital preservation and appreciation rate = (state-owned capital at the end of the period after deducting objective factors ÷ state-owned capital at the beginning) × 100%, which is divided into annual state-owned capital preservation and appreciation rate and term state-owned capital preservation and appreciation rate.
Extended data:
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Relevant laws of the Interim Measures for Confirmation of the Results of Maintaining and Increasing the Value of State-owned Capital of Enterprises:
Article 14 The calculation of the rate of maintaining and increasing the value of state-owned capital shall be based on the consolidated accounting statements of enterprises. All wholly-owned subsidiaries, holding subsidiaries, independent accounting branches and infrastructure projects of enterprises at home and abroad shall be included in the scope of consolidated accounting statements as required.
An enterprise shall, in accordance with the relevant state financial accounting system and enterprise financial account management regulations, entrust an accounting firm to audit the objective increase or decrease factors that affect the change of state-owned capital of the enterprise during the operating period, and the accounting firm shall disclose them in the audit report or issue necessary authentication certificates.
Article 16 The opening caliber of state-owned capital of an enterprise shall be the same as that at the end of the previous period. The adjustment of the opening caliber of state-owned capital shall conform to the relevant provisions of the national financial accounting system, and make necessary explanations on the adjustment.
Baidu Encyclopedia-Interim Measures for Confirmation of the Results of State-owned Capital Preservation and Appreciation of Enterprises