1. All deferred assets shall be shown separately in accounting statements by its balance not yet amortized.

2. Foreign investors are allowed to incorporate expenditures on prospecting into deferred assets and have them amortized at the prospecting stage.

3. The fifth part is introduction of IAS 12 underst anding, including revise of IAS 12, how to use Balance sheet debt method, measurement and disclosure of deferred assets and deferred liabilities.

4. Long - term assets comprise long - term investments, fixed assets, intangible assets, deferred assets and other long - term assets.

5. Classified by the degree of equitability, total assets include circulating assets, long-term investment, fixed assets, intangible assets and deferred assets , and other assets.

6. For accounting treatment, assets are normally divided into cur rent assets, long-term investments, fixed assets, intangible as sets, deferred assets and other assets.