contractual investments 中文意思是什麼
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The deferred income tax liabilities arising from the taxable temporary differences related to the investments of subsidiary companies, associated enterprises and contractual enterprises shall be recognized according to article 12 of the present standard
與子公司、聯營企業及合營企業的投資相關的應納稅暫時性差異產生的遞延所得稅負債，應當按照本準則第十二條的規定確認。
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