The capital verification report is generally applicable to the following situations: 1. The audited entity applies to the enterprise registration authority for registration of establishment (opening); 2. Investors should pay the registered capital in installments; 3. When an enterprise is newly merged, divided or restructured, it will be reorganized with part of its assets, absorb investment from other shareholders or transfer part of its equity to establish a new enterprise, and the newly established enterprise will apply to the administrative department for industry and commerce for registration of establishment; 4. Investors of the audited entity (including original investors and new investors) have invested in new shares to increase paid-in capital (share capital); 5. The audited entity converts capital reserve, surplus reserve and undistributed profit into paid-in capital (share capital); 6. Investors convert their creditor's rights to the audited entity into equity; 7. The audited entity increased its paid-in capital (share capital) due to the merger.