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What’s Financial Characteristics of What’s Financial Characteristics of compact associates

(1) joint venture with legal personality, the external independent civil liabilities, to implement the same account.

(2) most of joint venture implement managers responsibility under the leadership of the board

(3)all the enterprises participate in joint venture ,the units are independent legal entities, and joint ventures with equal legal status.

(4) joint venture implement the principle of dividend, according to the after-tax profit distribution.

What’s Financial Characteristics of semi-compact associates

semi-compact associates joint venture implement the “three no change” and “four unity”, also it is ownership not change , affiliation not change, financial material channels not change; unified products direction,unified planning reform unity, unified production and business plans, unified management.

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