For Financial Reporting：
- EAS No.19 Impairment of Assets (EAS: Enterprise Accounting Standards)
- IAS 36 Impairment of Assets
- IAS 16 Property, Plant and Equipment
- IAS 40 Investment Property
- ASC 360 Property, Plant, and Equipment
- SFAS 144 Accounting for the Impairment or Disposal of Long-Lived Assets
- IFRS 13 Fair Value Measurement
- ASC 820 Fair Value Measurements and Disclosures
- SFAS 157 Fair Value Measurements
Others：
- For Acquisition and Disposal
- For Liquidation
- For Litigation