S. trade law requires the report to identify any country that manipulates its exchange rate for purposes of gaining an advantage in international trade. 美國貿易法要求財政部出具報告，以確定是哪些國家通過(guò)操縱匯率在國際貿易中獲得優(yōu)勢。
WTO judicial panels and the appellate body have issued rulings against a range of aspects of zeroing in US trade law. 世貿組織專(zhuān)家小組和上訴機構已作出不止一項裁決，反對美國貿易法中涉及歸零法的多個(gè)層面。
