Branches set up by a joint venture in foreign countries or in Hong Kong SAR or Macao SAR shall their annual balance sheets and annual profit statements to the State Administration of Exchange Control or its branches through the joint venture.

• 合营企业在国外或者港澳地区设立的分支机构，其年度资产负债表和年度利润表，应当通过合营企业报送国家外汇管理局或者其分局。