根据1986年的法律，筹集资金需要一定的理由，比如修一栋楼之类的。然而，这只是其实质并非表面。
Under a 1986 law, money has to be raised for a purpose, such as a building.However, this is a matter of substance rather than form.
当涉及到信息的实质内容时，法律的立场不甚明了。
The legal position is less clear when it comes to the actual content of messages.
我们还看到了新的法律（举例来说，Sarbanes-Oxley），它们规定了对金融报告的内部控制的实现和使用相关的实质惩罚。
We have also seen new laws (e.g., Sarbanes-Oxley) that provide for substantial penalties related to the implementation and use of internal controls for financial reporting.
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