Are the assessment fees and lawyers' consulting fees incurred in long-term equity investment included in the management fees under any circumstances?

I. Business combination:

1. Long-term equity investment formed by business combination under the same control, as well as the disposal of related expenses during the merger, shall be directly included in the current profits and losses when incurred.

2. When non-monetary exchange transactions not under the same control are combined, relevant expenses are included in the cost;

2. Non-commercial merger:

1, long-term equity investment obtained by paying cash, and related expenses are included in the cost.

2. For the long-term equity investment obtained by issuing equity bonds, relevant expenses shall be deducted from the capital reserve, but the cost shall be shared.

3. For the long-term equity investment obtained by investors, the initial investment cost = fair value+related expenses.