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following  types  of  non-state  enterprises:  Private  enterprises;  Partnership
          companies; Private limited liability companies; Limited liability companies

          with 50% and less than of charter capital shared by the State; Joint-stock
          companies without State capital; Joint-stock companies with 50% and less
          than of charter capital shared by the State.
               Foreign  direct  investment  sector  includes  enterprises  with  capital
          directly  invested  by  foreigners,  irrespective  of  the  proportion  of  foreign

          capital. This sector comprises following types of enterprises: 100% foreign
          invested  enterprises;  State  enterprises  joint  venture  with  foreign  parties;
          Joint ventures between foreign parties and other domestic partners.

               Employees  of  the  enterprise  reflect  entire  number  of  persons
          managed,  used  and  paid  wage/salary  by  an  enterprise.  Employees  of
          enterprise  do  not  include:  (1)  Persons  who  receive  materials  of  the
          enterprise  to  work  at  their  home  (family  labor);  (2)  Persons  who  are
          working as apprentices that sent from schools, training centers for practice
          and  not  paid  by  the  enterprise;  (3)  Persons  who  are  sent  to  work  in  an
          enterprise by a joint venture and the enterprise does not pay wage/salary.

               For  private  enterprises,  they are also considered employees of the
          enterprise.  For  persons  who  are  members  of  the  family  and  engage  in
          management  of  production  or  directly  produce  but  do  not  receive
          wage/salary - their incomes remixed with the profit of business.

               Annual average capital of the enterprise

               Capital of the enterprise is advance amount for business activities of
          the  enterprise  including  total  available  capital  (owners’  equity)  of  the
          enterprise  and  liabilities  (Loans  and  other  payables).  The  annual  average
          capital of the enterprise is calculated as the average capital of the enterprise
          at the beginning of the year and at the end of the year.

               Formula:
                                   Capital at the beginning   +   Capital at the
                The annual              of the period           end of the period

              average capital   =                        2



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