Others matters this system doesn't mention will be handled according to related Chinese rules and regulations, general rules on Finance and guidelines on Accounting.

本会计制度中末涉及的事项，依据中国的有关法律、法规、财务通则、会计准则处理。

youdao

Historically, the general partners of private equity funds just held their portfolio at cost, but last year they were forced by new accounting rules to mark their holdings to market.

FORBES: Will stressed firms sell their stakes for a song? Bet on it.