Specifically, grounds for determining the investor's equity include: The latest annual financial statement audited by an independent audit agency and the audited interim financial statement as prescribed; Dossiers of invitation to prequalification and bidding dossiers specifying the grounds for determining the investor's equity and the required time for determining the investor's equity serving as a basis for evaluating the investor’ financial capacity; etc.

A financial plan in the prefeasibility study report and feasibility study report of a PPP project must contain the following contents: Total investment amount of the PPP project; Funding sources for implementation of PPP projects; Return on equity of the investor; Plans for recovery of investment capital and profits of the investor, etc.

In addition, the increased turnover amounts shared with the State by the PPP project enterprise shall be considered as a direct reduction in turnover when determining the taxable income of a PPP project enterprise. The PPP project enterprise shall remit the increased turnover amounts shared with the State into the state budget as prescribed. The decreased turnover amounts shared with the PPP project enterprise by the State shall be considered as a turnover from the provision of public products and services by the PPP project enterprise.

This Decree takes effect from the signing date.