Standards for Micro, Small, Medium and Large Enterprises in China（2020）
At present, the classification criteria of China’s micro, small, medium and large enterprises include three indicators: business revenue, total assets and number of employees, and the classification criteria of different industries are also different. The classification criteria are as below:
Standards for Micro, Small, Medium and Large Enterprises in China （2020）
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Industry
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Indicators
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Unit
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Large
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Medium
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Small
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Micro
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Agriculture, Forestry, Husbandry and Fishery
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business revenue(Y)
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million (yuan)
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Y≥200
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5≤Y＜200
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0.5≤Y＜5
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Y＜0.5
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Industry *
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employee(X)
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person
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X≥1000
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300≤X＜1000
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20≤X＜300
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X＜20
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business revenue(Y)
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million (yuan)
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Y≥400
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20≤Y＜400
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3≤Y＜20
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Y＜3
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Construction
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business revenue(Y)
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million (yuan)
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Y≥800
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60≤Y＜800
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3≤Y＜60
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Y＜3
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total assets(Z)
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million (yuan)
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Z≥800
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50≤Z＜800
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3≤Z＜50
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Z＜3
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Wholesale
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employee(X)
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person
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X≥200
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20≤X＜200
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5≤X＜20
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X＜5
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business revenue(Y)
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million (yuan)
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Y≥400
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50≤Y＜400
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10≤Y＜50
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Y＜10
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Retail
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employee(X)
|
person
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X≥300
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50≤X＜300
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10≤X＜50
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X＜10
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business revenue(Y)
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million (yuan)
|
Y≥200
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5≤Y＜200
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1≤Y＜5
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Y＜1
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Transportation *
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employee(X)
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person
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X≥1000
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300≤X＜1000
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20≤X＜300
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X＜20
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business revenue(Y)
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million (yuan)
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Y≥300
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30≤Y＜300
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2≤Y＜30
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Y＜2
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Warehousing*
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employee(X)
|
person
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X≥200
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100≤X＜200
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20≤X＜100
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X＜20
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business revenue(Y)
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million (yuan)
|
Y≥300
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10≤Y＜300
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1≤Y＜10
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Y＜1
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|
Post
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employee(X)
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person
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X≥1000
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300≤X＜1000
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20≤X＜300
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X＜20
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|
business revenue(Y)
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million (yuan)
|
Y≥300
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20≤Y＜300
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1≤Y＜20
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Y＜1
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Lodging
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employee(X)
|
person
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X≥300
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100≤X＜300
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10≤X＜100
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X＜10
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business revenue(Y)
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million (yuan)
|
Y≥100
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20≤Y＜100
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1≤Y＜20
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Y＜1
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Catering
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employee(X)
|
person
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X≥300
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100≤X＜300
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10≤X＜100
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X＜10
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business revenue(Y)
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million (yuan)
|
Y≥100
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20≤Y＜100
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1≤Y＜20
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Y＜1
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Information Transmission *
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employee(X)
|
person
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X≥2000
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100≤X＜2000
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10≤X＜100
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X＜10
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|
business revenue(Y)
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million (yuan)
|
Y≥1000
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10≤Y＜1000
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1≤Y＜10
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Y＜1
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Software and Information Technology Services
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employee(X)
|
person
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X≥300
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100≤X＜300
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10≤X＜100
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X＜10
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|
business revenue(Y)
|
million (yuan)
|
Y≥100
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10≤Y＜100
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0.5≤Y＜10
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Y＜0.5
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Real Estate
Development
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employee(X)
|
person
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X≥200000
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1000≤X＜200000
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100≤X＜1000
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X＜100
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|
business revenue(Y)
|
million (yuan)
|
Y≥100
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50≤Y＜100
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2≤Y＜50
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Y＜20
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Property Management
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employee(X)
|
person
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X≥1000
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300≤X＜1000
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100≤X＜300
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X＜100
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|
business revenue(Y)
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million (yuan)
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Y≥50
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10≤Y＜50
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5≤Y＜10
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Y＜5
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Leasing and Commercial Services
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employee(X)
|
person
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X≥300
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100≤X＜300
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10≤X＜100
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X＜10
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business revenue(Y)
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million (yuan)
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Y≥1200
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80≤Z＜1200
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1≤Z＜80
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Z＜1
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Other industries not listed *
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employee(X)
|
person
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X≥300
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100≤X＜300
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10≤X＜100
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X＜10
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Notes:
1.
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Large, medium and small enterprises must meet all the lower limit of the listed standards. Otherwise it shall be classified in the lower category. Mirco-enterprises shall meet one of the above listed standards. |
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【Example 1】
The business revenue of a wholesale enterprise is 60 million yuan. There are 18 employees in the enterprise. According to the above standards, it shall be classified as medium enterprise if it meets the following standards: employees≥20 persons and business revenue≥50,000,000 yuan. However, its employees are less than 20 persons. Therefore, it shall be classified as small enterprise.
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【Example 2】
The total assets of a leasing and commercial services enterprise are 0.8 million yuan. There are 12 employees in the enterprise. According to the above standards, it shall be classified as micro-enterprise if it meets the following standards: employee<10 persons or total assets<1 million yuan. Its employees are more than 10 persons. But its total assets are less than 1 million yuan. Therefore, it shall be classified as micro-enterprise.
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| 2. |
The industries listed in the above table shall be subject to National Industries Classification (GB/T4754-2017). The industries marked with * are combined classes. Industry includes mining, manufacturing, production and supply of electricity, thermal gas and water. Transportation includes road transport, waterway transport, air transport, pipeline transport, intermodal transport and transport agencies, loading, unloading and handling, which does not include railway transportation. Warehousing includes general storage, low temperature storage, dangerous goods storage, grain and cotton and other agricultural products storage, Chinese medicinal materials storage and other storage. Information transmission includes telecommunications broadcast television and satellite transmission services, internet and related services. Other industries not listed include scientific research and technical services, water conservancy and environmental and public facilities management, residential services and other services, social work, culture, sports and entertainment, as well as real estate agency services, other real estate etc. which do not include the operation of self-owned real estate.
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3.
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The classification standards shall be subject to the current statistical system. |
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（1）
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Employee refers to the number of employees at the end of the year. The annual average number of employees can be used if there are no employees at the end of the year. |
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（2） |
Business revenue refers to the main business revenue of industry, construction, wholesale and retail industry falls in the upper limit, lodging and catering industry falls in the upper limit, and other industries which fixed with the indicator of main business revenue. Business revenue of lodging and catering industry falls in the lower limit refers to sales turnover. Business revenue of agricultural, forestry, animal husbandry and fishery enterprise refer the total business revenue. For those enterprises do not fixed with the indicator of main business revenue refer to the business revenue. |
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（3） |
Total assets should be the amount after offset the related items. For example, the amount of assets that offset the account receivable and account payable. |
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