国务院国资委近日印发2012年度中央企业境外子企业财务决算报表的通知,要求中央企业境外子企业包括红筹股上市公司及其控制的子企业全部填报财务决算报表,并在2013年4月30日前报送国务院国资委。通知要求,各中央企业应准确、规范建立境外子企业财务决算数据库,并按照属地原则建立纯境外子企业数据库,客观反映境外经营子企业的资产财务状况。建立纯境外子企业数据库,应将境外子企业 SASAC recently issued a circular on the final accounts of financial statements of overseas subsidiaries of central SOEs in 2012, requesting that all of the overseas subsidiaries of the central SOEs, including the red chip listed companies and their controlled subsidiaries, complete the financial statements of accounts and submit them by April 30, 2013 SASAC The circular requires that all central enterprises accurately and standardize the establishment of a database of financial statements of overseas subsidiaries and establish a database of purely foreign subsidiaries in accordance with the principle of territoriality so as to objectively reflect the assets and financial position of overseas subsidiaries. The establishment of pure foreign sub-enterprise database should be foreign sub-enterprises