The ledger is not necessarily a bound book, however. It may consist of a set of loose-leaf pages, or, with computers, a set of impulses on a CD or tape.

Investment in China Special Economic Zones is published in the format of a loose-leaf book and its contents will be updated when there are major developments in the PRC legislation.

A loose-leaf book and special columnar system may be adopted for chronological book or ledger book based on actual needs;