国务院关于修订《中华人民共和国中外合资经营企业法实施条例》第

（December 21， 1987）
颁布日期：19871221 　实施日期：19871221 　颁布单位：国务院

The Third Paragraph of Article 86 in “Regulations for Implementation of the Law of the People's Republic of China on Chinese-Foreign Equity Joint Ventures”， promulgated by the State Council on September 20， 1983， provides： “Losses or gains in remittances resulting from differences in exchange rates shall be recorded as current gains or losses for the year in which they occur. No adjustments shall be made to a balance in a foreign currency account as the result of a recorded fluctuation in the exchange rate for such a currency.” This paragraph has been revised and now it reads： “The differences， converted into the standard accounting currency and resulting from the fluctuations in foreign exchange rates， shall be recorded as current gains or losses in remittances for the year in which they occur. The surplus appearing in foreign currency accounts as the result of a recorded fluctuation in the exchange rates shall be handled， while settling accounts at the end of the year， by accountants in accordance with the provisions of pertinent Chinese laws and financial and accounting system.”

The said Circular shall go into effect as of the date of promulgation