| 1. | Donated assets that are to and accepted by the state - own enterprise
（四）国有企业接受馈赠形成的资产。 |
| 2. | They should promptly put into use the donated assets that are earmarked for disaster relief
对于接受的救助灾害的捐赠财产，应当及时用于救助活动。 |
| 3. | Capital reserve includes premium on capital stock , legal incre ? ment of property value through revaluation and value of donated assets accepted , etc
资本公积包括股本溢价、法定财产重估增值、接受捐赠的资产价值等。 |
| 4. | Article 40 capital reserve includes premium on capital stock , legal increment of property value through revaluation and value of donated assets accepted , etc
第四十条资本公积金包括股本溢价、法定财产重估增值、接受损赠的资产价值等。 |
| 5. | Article 17 : social bodies engaged in public welfare should use the donated assets they have received to subsidize activities and undertakings that are in keeping with their aims
第十七条公益性社会团体应当将受赠财产用于资助符合其宗旨的活动和事业。 |
| 6. | Article 22 : the recipient should subject itself to supervision by the society by making known to the public its receipt of donations , as well as its use and management of the donated assets
第二十二条受赠人应当公开接受捐赠的情况和受赠财产的使用、管理情况，接受社会监督。 |
| 7. | The donor should fulfill the donation agreement according to the law , and turn over the donated assets to the recipient in accordance with the time and the form agreed in the donation agreement
捐赠人应当依法履行捐赠协议，按照捐赠协议约定的期限和方式将捐赠财产转移给受赠人。 |
| 8. | Article 20 : the recipient is required to subject itself to supervision by submitting a report to relevant government departments every fiscal year concerning the use and management of the donated assets
第二十条受赠人每年度应当向政府有关部门报告受赠财产的使用、管理情况，接受监督。 |
| 9. | Non - profit welfare administration units should use the donated assets they have received for promoting the public welfare undertakings under their jurisdiction , and they are forbidden to divert the donated assets to other uses
公益性非营利的事业单位应当将受赠财产用于发展本单位的公益事业，不得挪作他用。 |
| 10. | Article 13 : if the donor is to donate assets to build a public welfare project , the donor is required to reach a donation agreement with the recipient on the capital , construction , management , and use of the project
第十三条捐赠人捐赠财产兴建公益事业工程项目，应当与受赠人订立捐赠协议，对工程项目的资金、建设、管理和使用作出约定。 |
