全部

1·The treatment of donated capital items will be discussed later.

捐赠资本项目的处理将稍后讨论。

2·Capital reserve includes premium on capital stock, legal increment of property value through revaluation and value of donated assets accepted, etc.

资本公积包括股本溢价、定财产重估增值、受捐赠的资产价值等。

3·Article40 capital reserve includes premium on capital stock, legal increment of property value through revaluation and value of donated assets accepted, etc.

第四十条资本公积金包括股本溢价、定财产重估增值、受损赠的资产价值等。