No matter how the enterprise obtains the long-term equity investment, the intermediary fees such as audit fees and consulting fees paid are included in the management expenses.

Handling of intermediary fees such as audit, legal services, evaluation and consultation;

1. In a business combination under the same control, the intermediary expenses such as auditing, legal services, evaluation and consultation and other related management expenses incurred by the merging parties for the business combination shall be included in the current profits and losses when incurred.

2. In a business combination not under the same control, the intermediary expenses such as audit, legal services, evaluation and consultation incurred by the buyer for the business combination shall be included in the current profits and losses when incurred.

3. Where long-term equity investment is obtained by means other than business combination, the assessment and audit expenses incurred by the investor shall also be included in the current profit and loss when incurred.