Where the legislative and/or governing body then believes that a particular practice should not apply, it should then explain why it does not believe it is in the entity's best interests to do so and sets out the practice adopted by it.
当立法和（或）理事机构认为某一特定做法不应适用时，应当解释为什么认为其不符合实体的最佳利益，并列出其采用的做法。