Financial Statement Act Article 14

Subordinate unit financial statement relating to financial statement of enterprise fund shall be compiled base on the actual progress of execution of business plan in accordance with financial records, including attachment of explanations as well as business reports and relevant important statistical analysis, and it should be delivered to each relevant agency.Each and every department of the state-owned enterprises, whose capital is independent as well as whose profit and loss are calculated individually, or the one re-invests into other businesses that it holds interests exceed 50%, the sub-financial statement of the department or other businesses it invested in shall be attached.