非凡行业的企业不宜合并的，可不予合并，但理卖将其会计报表一并报送。

Financial statements of an invested enterprise engaged in special line of business not suitable for consolidation, may not be consolidated, but they shall be submitted together.

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第六十二条会计报表应当根据登记完整、核对无误的帐簿记录和其它有关资料编制，做到数字真实、计算准确、内容完整、报送及时。

Article 62 Financial statements shall be prepared from the records of account books, completely recorded and correctly checked and other relevant information.

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