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Legislative History

1.Promulgated by Decree No.10304579390 issued by the Ministry of Finance on June 29, 2014.
2.Amended and Promulgated by Decree No. 106046990303 issued by the Ministry of Finance on November 30, 2017.

Note:
In case of any discrepancy between the English version and the Chinese text of these Standards, the Chinese text shall govern.