Legal basis: Measures for the Administration of Overseas Investment
Article 2 The term "overseas investment" as mentioned in these Measures refers to the act that an enterprise legally established in People's Republic of China (PRC) (hereinafter referred to as the enterprise) owns a non-financial enterprise abroad or obtains the ownership, control, management and other rights and interests of an existing non-financial enterprise through new establishment, merger or other means.
Article 3 Enterprises investing abroad shall operate independently according to law and be responsible for their own profits and losses.