根据《企业会计准则－投资》（以下简称《投资准则》）的规定，企业将实物资产或无形资产对外投资时，可能发生资产增值与减值。若投资增值，则将增值额扣除未来应交所得税后的金额暂计入资本公积准备项目，留待以后股权发生减值时，用作冲抵，或者以后转让或收回投资时，列作? According to “Accounting Standards for Business Enterprises - Investment” (hereinafter referred to as the “Investment Standards”), when an enterprise invests its physical assets or intangible assets overseas, there may be asset appreciation and impairment. If the investment is increased in value, the amount of the added value less the income tax payable in the future shall be temporarily charged to the reserve for capital reserve and be treated as an offset when the equity is impaired in the future, or when the investment is subsequently transferred or recovered.