Generally, there are 2 interpretation:
1. Totally no transaction happens under a company name, no matter it is administrative expenses, investment, or income items
2. No income item happens under a company name
Interpretation in above (2) is narrower than (1), and is commonly adopted for tax treatment purpose;
However, “commonly adopted” is not “officially adopted”, considering different business nature of companies;
Therefore, to avoid mis-understanding, the safest approach is to adopt (1) and follow the duty of keeping proper proper business record and auditor report

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