Inheritance of property possession gave women more power and the disposal of assets, which is another form of women participation in distribution of social property.

Any property obtained from the management, utilization, disposal or other operations of the entrusted property by a TIC shall also be regarded as entrusted property.

Upon disposal of revalued properties, the relevant portion of revaluation reserve recognised in respect of previous revaluations is released from the property revaluation reserve to retained profit.