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contained in Appendix 14 of the Rules Governing the Listing of Se\ curities on )Tj 0.021 Tw 0 -1.231 Td (the Stock Exchange \(the \223)Tj /T1_1 1 Tf (Listing Rules)Tj /T1_0 1 Tf (\224\). During the six months ended 30 June 2021, )Tj 0 Tw 0 -1.231 Td (the Company has complied with the Code Provisions of the CG Code.)Tj /T1_1 1 Tf 0 -2.462 Td (AUDIT COMMITTEE)Tj /T1_0 1 Tf 0.095 Tc 0.07 Tw 0 -2.462 Td [(The)12.5 ( Company)12.5 ( established)12.5 ( an)12.5 ( audit)12.6 ( committee)12.5 ( under)12.6 ( the)12.5 ( Board)12.6 ( \(the)12.6 ( \223)]TJ /T1_1 1 Tf -0.095 Tw [(Audit)70 ( )]TJ 0.033 Tc -0.033 Tw 0 -1.231 Td (Committee)Tj /T1_0 1 Tf 0.075 Tw [(\224\).)8 ( )0.5 (The)8 ( )0.5 (Board)8 ( )0.5 (adopted)8 ( )0.5 (all)8 ( )0.5 (contents)8 ( )0.5 (set)8 ( )0.5 (out)8 ( )0.5 (in)8 ( )0.5 (code)8 ( )0.5 (provision)8 ( )0.5 (C.)8.1 (3)7.9 (.)8.1 (3)8 ( )0.5 (of)8 ( )0.5 (the)8 ( )]TJ 0.045 Tc 0.07 Tw 0 -1.231 Td [(CG)12.3 ( Code)12.3 ( as)12.3 ( the)12.3 ( terms)12.3 ( of)12.3 ( reference)12.3 ( of)12.3 ( the)12.2 ( Audit)12.3 ( Committee.)12.3 ( The)12.3 ( Audit)12.3 ( Committee)20 ( )]TJ 0.042 Tc 0 -1.231 Td [(has)12.1 ( considered)12.1 ( and)12.1 ( reviewed)12.1 ( the)12.2 ( accounting)12.1 ( standards)12.1 ( and)12.1 ( methods)12.1 ( adopted)12.1 ( by)12.2 ( the)17 ( )]TJ 0.025 Tc 0.018 Tw 0 -1.231 Td (Company and other matters relating to auditing, risk management and inte\ rnal controls )Tj 0.053 Tw 0 -1.231 Td (as well as financial reporting, including the unaudited condensed interi\ m consolidated )Tj 0 Tw 0 -1.231 Td (financial statements for the six months ended 30 June 2021.)Tj 0.023 Tc 0 -2.462 Td [(The interim financial report has been reviewed by the Company\222s audit\ or in accordance)-2 ( )]TJ 0.049 Tc 0.07 Tw 0 -1.231 Td [(with)12.8 ( the)12.8 ( requirements)12.8 ( of)12.8 ( China)12.9 ( Certified)12.9 ( Public)12.8 ( Accountant)12.9 ( Review)12.9 ( Standard)12.8 ( No.)24 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (2101\226Review of Financial Statements.)Tj /T1_1 1 Tf 0 -2.462 Td (MATERIAL ACQUISITION AND DISPOSAL)Tj /T1_0 1 Tf 0.031 Tc 0.077 Tw 0 -2.462 Td [(During)6 ( )0.6 (the)6 ( )0.5 (reporting)6 ( )0.5 (period,)6 ( )0.5 (the)6.1 ( )0.5 (Company)6 ( )0.5 (had)6 ( )0.5 (no)6 ( )0.5 (material)6 ( )0.5 (acquisition)6 ( )0.5 (or)6 ( )0.5 (disposal)6 ( )0.5 (of)6 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (subsidiaries or associates.)Tj /T1_1 1 Tf 0 -2.462 Td (OTHER MATTERS)Tj 0 -2.462 Td [(1. )-1105.5 (Changes in Information of Chief Executive)]TJ /T1_0 1 Tf 0.044 Tc 0.07 Tw 2.181 -2.462 Td [(On)12.6 ( 2)12.7 (8)12.6 ( January)12.7 ( 2)12.7 (0)12.7 (2)12.6 (1)12.7 (,)12.7 ( Mr.)12.6 ( Tong)12.7 ( Xiaofei)12.6 ( was)12.7 ( appointed)12.7 ( as)12.7 ( the)12.7 ( general)12.6 ( manager)19 ( )]TJ 0.051 Tc 0 -1.231 Td [(\(legal)12.6 ( representative\))12.7 ( of)12.7 ( the)12.6 ( Company,)12.7 ( and)12.6 ( ceased)12.6 ( to)12.6 ( be)12.6 ( an)12.7 ( executive)12.6 ( deputy)26 ( )]TJ 0.025 Tc 0.044 Tw 0 -1.231 Td (general manager of the Company \(preside over work\). For details, pleas\ e refer to )Tj 0 Tw 0 -1.231 Td (the announcement of the Company dated 28 January 2021.)Tj ET endstream endobj 79 0 obj <>stream BT 0 0 0 1 k /Perceptual ri /GS0 gs /T1_0 1 Tf 0.025 Tc 12 0 0 12 278.7378 18.7502 Tm (\226 103 \226)Tj /T1_1 1 Tf 13 0 0 13 56.6929 776.409 Tm [(3. )-1105.5 (Foreign exchange risk)]TJ /T1_0 1 Tf 0.015 Tw 2.181 -2.462 Td (The Group\222s income and most of its expenses were denominated in Renmi\ nbi and )Tj 0.051 Tw 0 -1.231 Td (US dollar. For the six months ended 30 June 2021, the net foreign exchan\ ge loss )Tj 0.074 Tw 0 -1.231 Td (of the Group was RMB0.22 million \(the first half of 2020: net foreign e\ xchange )Tj 0.01 Tw 0 -1.231 Td (gain of RMB0.69 million\) as a result of exchange rate fluctuations. 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and the increase of RMB3.78 million\ in the )Tj 0 Tw 0 -1.231 Td (research and development expenses of photovoltaic glass.)Tj /T1_1 1 Tf 0.025 Tc -4.361 -2.462 Td [(2. )-1105.5 (Capital structure)]TJ /T1_0 1 Tf 0.056 Tw 2.18 -2.462 Td (As at 30 June 2021, the Group will continue to maintain a suitable ratio\ of share )Tj 0 Tw 0 -1.231 Td (capital to liabilities to ensure an effective capital structure.)Tj 0.052 Tc 0.07 Tw 0 -2.462 Td [(As)12.5 ( at)12.4 ( 3)12.5 (0)12.4 ( June)12.5 ( 2)12.4 (0)12.5 (2)12.4 (1)12.4 (,)12.5 ( the)12.4 ( total)12.4 ( assets)12.5 ( of)12.5 ( the)12.4 ( Group)12.4 ( amounted)12.4 ( to)12.4 ( RMB)12.5 (5)12.4 (,)12.4 (1)12.5 (6)12.4 (6)12.4 (.)12.5 (3)12.4 (0)27 ( )]TJ 0.05 Tc 0 -1.231 Td [(million)12.6 ( \()12.6 (3)12.5 (1)12.6 ( December)12.6 ( 2)12.5 (0)12.6 (2)12.5 (0)12.6 (:)12.5 ( RMB)12.6 (4)12.5 (,)12.6 (9)12.5 (8)12.5 (3)12.6 (.)12.6 (8)12.5 (6)12.6 ( million\),)12.6 ( including)12.6 ( cash)12.6 ( and)12.5 ( bank)25 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (balances of RMB623.45 million \(31 December 2020: RMB717.91 million\).)Tj 0.068 Tw 0 -2.462 Td (As at 30 June 2021, the total liabilities of the Group were RMB3,107.63 \ million )Tj 0.008 Tw 0 -1.231 Td (\(31 December 2020: RMB3,237.57 million\), including bank and other borr\ owings )Tj 0 Tw 0 -1.231 Td (of RMB1,464.40 million \(31 December 2020: RMB1,318.04 million\).)Tj 0.049 Tc 0.07 Tw 0 -2.462 Td [(As)12.5 ( at)12.5 ( 3)12.5 (0)12.5 ( June)12.5 ( 2)12.5 (0)12.5 (2)12.5 (1)12.5 (,)12.4 ( the)12.5 ( total)12.5 ( owners\222)12.5 ( equity)12.5 ( of)12.5 ( the)12.5 ( Group)12.5 ( was)12.5 ( RMB)12.5 (2)12.5 (,)12.5 (0)12.5 (5)12.5 (8)12.5 (.)12.5 (6)12.5 (7)23.9 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (million \(31 December 2020: RMB1,746.28 million\).)Tj 0.042 Tc 0.07 Tw 0 -2.462 Td [(As)12.4 ( at)12.4 ( 3)12.4 (0)12.4 ( June)12.4 ( 2)12.4 (0)12.4 (2)12.4 (1)12.4 (,)12.4 ( the)12.4 ( gearing)12.4 ( ratio)12.4 ( of)12.4 ( the)12.4 ( Group)12.5 ( was)12.4 ( 6)12.4 (0)12.5 (.)12.4 (1)12.4 (5)12.4 (%)12.4 ( \()12.4 (3)12.4 (1)12.4 ( December)17 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (2020: 64.96%\).)Tj 0.049 Tc 0.07 Tw 0 -2.462 Td [(During)12.7 ( the)12.7 ( reporting)12.7 ( period,)12.7 ( the)12.7 ( turnover)12.8 ( days)12.7 ( for)12.7 ( accounts)12.7 ( receivable)12.7 ( of)12.7 ( the)24 ( )]TJ 0.056 Tc 0 -1.231 Td [(Group)12.4 ( was)12.4 ( 4)12.4 (7)12.4 ( days,)12.4 ( representing)12.4 ( a)12.4 ( year-on-year)12.4 ( decrease)12.4 ( of)12.4 ( 4)12.4 (1)12.4 ( days,)12.4 ( which)31 ( )]TJ 0.047 Tc 0 -1.231 Td [(was)12.6 ( mainly)12.5 ( attributable)12.6 ( to)12.5 ( the)12.5 ( enhanced)12.5 ( management)12.5 ( and)12.5 ( control)12.5 ( of)12.5 ( accounts)22 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (receivable by the Company.)Tj 0.043 Tc 0.07 Tw 0 -2.462 Td [(During)12.2 ( the)12.2 ( reporting)12.3 ( period,)12.2 ( the)12.2 ( inventory)12.3 ( turnover)12.2 ( days)12.2 ( of)12.3 ( the)12.3 ( Group)12.2 ( was)12.3 ( 4)12.3 (7)18 ( )]TJ 0.036 Tc 0.072 Tw 0 -1.231 Td [(days,)11 ( )0.5 (representing)11 ( )0.5 (a)11 ( )0.5 (year-on-year)11 ( )0.5 (increase)11 ( )0.5 (of)11 ( )0.6 (3)10.9 ( )0.6 (days,)11 ( )0.6 (which)11 ( )0.5 (remained)11.1 ( basically)11 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (the same as that of the corresponding period of last year..)Tj ET endstream endobj 78 0 obj <> endobj 88 0 obj [89 0 R] endobj 89 0 obj <> endobj 90 0 obj <> endobj 91 0 obj <> endobj 92 0 obj <>stream HP9n1 *\t?/ U*ߡ"p?i!uv?w.<{Hflq|PL aτ?,ߌN◀0-L-N `)?p.-nߣ^!Z}EB?x:/,YEL?????Dyy1!UZX'?nlyU?h(???7mGCng*"x.夑xm!@?-Cf???W,???????mcy endstream endobj 93 0 obj <>stream HēyTSwǓ^v$M?":?KLXd {Y?Hl""?D2e?U[?Tk???s??~?܅J?*J? 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(During the reporting period, the Group recorded total profit of RMB223.8\ 9 )Tj 0.077 Tc 0.07 Tw 0 -1.231 Td [(million,)12.2 ( representing)12.2 ( a)12.2 ( year-on-year)12.2 ( increase)12.3 ( of)12.2 ( RMB)12.2 (1)12.2 (8)12.3 (8)12.2 (.)12.2 (4)12.2 (7)12.2 ( million)52 ( )]TJ 0.066 Tc 0 -1.231 Td [(or)12.2 ( 5)12.3 (3)12.2 (2)12.2 (.)12.2 (1)12.2 (6)12.2 (%,)12.2 ( which)12.2 ( was)12.2 ( mainly)12.2 ( due)12.2 ( to)12.2 ( the)12.2 ( increase)12.3 ( in)12.2 ( sales)12.2 ( volume)12.2 ( of)41 ( )]TJ 0.026 Tc 0.082 Tw 0 -1.231 Td [(photovoltaic)1 ( )0.5 (glass,)1 ( )0.5 (and)1 ( )0.5 (the)1 ( )0.5 (overall)1 ( )0.5 (rise)1 ( )0.5 (of)1 ( )0.5 (its)1 ( )0.5 (product)0.9 ( )0.6 (price)1.1 ( )0.5 (and)1 ( )0.5 (gross)1 ( )0.5 (profit)1 ( )]TJ 0.025 Tc -0.025 Tw 0 -1.231 Td (margin.)Tj /T1_1 1 Tf 0 Tw 13 0 3.4833 13 83.7052 456.409 Tm [(\(2\) )-664.5 (Administrative expenses)]TJ /T1_0 1 Tf 0.065 Tc 0.07 Tw 13 0 0 13 113.3858 424.409 Tm [(During)12.8 ( the)12.8 ( reporting)12.8 ( period,)12.8 ( the)12.8 ( Group\222s)12.8 ( administrative)12.8 ( expenses)12.8 ( was)40 ( )]TJ 0.025 Tc 0.064 Tw 0 -1.231 Td (RMB67.91 million \(the first half of 2020: RMB65.92 million\), represent\ ing )Tj 0.056 Tc 0.07 Tw 0 -1.231 Td [(a)12.7 ( year-on-year)12.7 ( increase)12.6 ( of)12.6 ( RMB)12.7 (2)12.7 (.)12.6 (0)12.7 (0)12.7 ( million)12.7 ( or)12.7 ( 3)12.6 (.)12.7 (0)12.6 (3)12.7 (%,)12.6 ( which)12.6 ( remained)31 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (basically the same as that of the corresponding period of last year.)Tj /T1_1 1 Tf 13 0 3.4833 13 83.7052 344.409 Tm [(\(3\) )-664.5 (Finance costs)]TJ /T1_0 1 Tf 0.045 Tc 0.07 Tw 13 0 0 13 113.3858 312.409 Tm [(During)12.7 ( the)12.8 ( reporting)12.8 ( period,)12.8 ( the)12.7 ( Group\222s)12.7 ( finance)12.8 ( costs)12.7 ( included)12.8 ( in)12.8 ( profit)20 ( )]TJ 0.025 Tc 0.042 Tw 0 -1.231 Td (and loss was RMB37.43 million \(the first half of 2020: RMB49.16 million\ \), )Tj 0.024 Tc 0 Tw 0 -1.231 Td [(representing a year-on-year decrease of RMB11.72 million or 23.85%, whic\ h)-1 ( )]TJ 0.025 Tc 0 -1.231 Td (was mainly due to the decrease in borrowings and interest rate.)Tj /T1_1 1 Tf 13 0 3.4833 13 83.7052 232.409 Tm [(\(4\) )-664.5 (Selling expenses)]TJ /T1_0 1 Tf 0.039 Tc 0.07 Tw 13 0 0 13 113.3858 200.409 Tm [(During)12.7 ( the)12.8 ( reporting)12.8 ( period,)12.8 ( the)12.8 ( Group\222s)12.7 ( selling)12.8 ( expenses)12.7 ( was)12.8 ( RMB)12.8 (3)12.7 (8)12.8 (.)12.8 (5)12.7 (6)14 ( )]TJ 0.092 Tc 0 -1.231 Td [(million)12.3 ( \(the)12.2 ( first)12.2 ( half)12.2 ( of)12.2 ( 2)12.2 (0)12.2 (2)12.2 (0)12.2 (:)12.3 ( RMB)12.2 (3)12.2 (5)12.3 (.)12.2 (8)12.2 (7)12.2 ( million\),)12.2 ( representing)12.3 ( a)67 ( )]TJ 0.03 Tc 0.078 Tw 0 -1.231 Td [(y)0.5 (ea)0.5 (r)0.5 (-o)0.5 (n-)0.5 (y)0.5 (ea)0.5 (r)5 ( )0.5 (i)0.5 (nc)0.5 (r)0.5 (ea)0.5 (s)0.5 (e)5 ( )0.5 (o)0.5 (f)5 ( )0.5 (RM)0.5 (B)5 (2)5 (.)5 (6)5 (9)5 ( )0.5 (mi)0.5 (l)0.5 (li)0.5 (on)5 ( )0.5 (o)0.5 (r)5 ( )0.5 (7)5 (.)5 (5)5 (%)0.5 (,)5 ( 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play)12.4 ( to)12.4 ( the)12.4 ( advantages)12.4 ( from)12.4 ( photovoltaic)12.4 ( glass)74 ( )]TJ 0.035 Tc 0.073 Tw 0 -1.231 Td [(industrialization,)10 ( )0.5 (the)10 ( )0.5 (Hefei)10 ( )0.5 (phase)10 ( )0.5 (III)10 ( )0.5 (ultra-thin)10 ( )0.5 (and)10 ( )0.5 (high-transmissivity)10 ( )0.5 (photoelectric)10.1 ( )]TJ 0.04 Tc 0.07 Tw 0 -1.231 Td [(g)0.5 (l)0.5 (a)0.6 (s)0.5 (s)13 ( )0.5 (p)0.5 (r)0.6 (o)0.5 (j)0.5 (e)0.5 (c)0.6 (t)13 ( )0.5 (w)0.5 (a)0.5 (s)13.1 ( )0.5 (i)0.5 (g)0.5 (n)0.5 (i)0.5 (t)0.6 (e)0.5 (d)13 ( )0.5 (s)0.5 (u)0.6 (c)0.5 (c)0.5 (e)0.5 (s)0.6 (s)0.5 (f)0.5 (u)0.5 (l)0.5 (l)0.6 (y)13 ( )0.5 (o)0.5 (n)13 ( )0.5 (2)13.1 (3)13 ( )0.5 (J)0.5 (u)0.5 (l)0.5 (y)13.1 ( )0.5 (2)13 (0)13 (2)13 (1)13 ( )0.6 (a)0.5 (n)0.5 (d)13 ( )0.5 (w)0.6 (i)0.5 (l)0.5 (l)13 ( )0.5 (f)0.5 (u)0.6 (r)0.5 (t)0.5 (h)0.5 (e)0.5 (r)13 ( )0.6 (e)0.5 (n)0.5 (h)0.5 (a)0.6 (n)0.5 (c)0.5 (e)13 ( )0.6 (t)0.5 (h)0.5 (e)15 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (Group\222s scale effect and cost advantage upon reaching its target outp\ ut.)Tj 0.027 Tc 0.081 Tw 0 -2.462 Td [(The)2 ( )0.5 (project)2 ( )0.5 (on)2 ( )0.5 (construction)2 ( of)2 ( )0.5 (a)2 ( )0.5 (smart)2 ( )0.5 (plant)2 ( )0.5 (for)2 ( )0.5 (solar)2 ( )0.5 (photovolta)0.5 (ic)1.9 ( )0.5 (gla)0.5 (ss)2 ( ma)0.5 (nufa)0.5 (cture)2 ( )]TJ 0.067 Tc 0.07 Tw 0 -1.231 Td [(of)12.1 ( Yan\222an)12.1 ( Base)12.1 ( passed)12.1 ( acceptance)12.1 ( check)12.1 ( during)12.1 ( the)12.1 ( reporting)12.1 ( period,)12.1 ( with)12.1 ( key)42 ( )]TJ 0.055 Tc 0 -1.231 Td [(m)0.5 (a)0.5 (n)0.5 (u)0.5 (f)0.5 (a)0.6 (c)0.5 (t)0.5 (u)0.5 (r)0.5 (e)13 ( )0.5 (p)0.5 (r)0.5 (o)0.5 (c)0.5 (e)0.5 (s)0.6 (s)13 ( )0.5 (a)0.5 (n)0.5 (d)13 ( )0.5 (p)0.5 (l)0.5 (a)0.5 (n)0.5 (t)13 ( )0.5 (m)0.5 (a)0.6 (n)0.5 (a)0.5 (g)0.5 (e)0.5 (m)0.5 (e)0.5 (n)0.5 (t)13 ( )0.5 (m)0.5 (e)0.5 (e)0.6 (t)0.5 (i)0.5 (n)0.5 (g)13 ( )0.5 (n)0.5 (a)0.5 (t)0.5 (i)0.5 (o)0.5 (n)0.5 (a)0.5 (l)13 ( )0.5 (s)0.5 (t)0.5 (a)0.5 (n)0.6 (d)0.5 (a)0.5 (r)0.5 (d)0.5 (s)13 ( )0.5 (f)0.5 (o)0.5 (r)13 ( )0.5 (s)0.5 (m)0.5 (a)0.6 (r)0.5 (t)30 ( )]TJ 0.03 Tc 0.078 Tw 0 -1.231 Td [(manufacture.)5 ( )0.5 (The)5 ( )0.5 (production)5 ( )0.5 (speed)5 ( )0.5 (of)5 ( )0.5 (the)5 ( )0.5 (intelligent)5 ( )0.5 (production)5 ( )0.6 (line)5 ( )0.5 (of)5 ( )0.5 (Yan\222an)5 ( )0.5 (Base)5 ( )]TJ 0.043 Tc 0.07 Tw 0 -1.231 Td [(was)12.4 ( increased)12.3 ( in)12.4 ( an)12.3 ( all-round)12.3 ( way,)12.3 ( with)12.4 ( the)12.4 ( yield)12.4 ( of)12.4 ( accepted)12.4 ( products)12.3 ( leading)12.3 ( the)18 ( )]TJ 0.05 Tc 0 -1.231 Td [(industry)12.8 ( and)12.8 ( the)12.8 ( production)12.8 ( and)12.8 ( sales)12.8 ( volume)12.8 ( increased)12.8 ( by)12.8 ( approximately)12.8 ( 5)12.9 (0)12.7 (%)12.8 ( as)25 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (compared to the same period of last year.)Tj 0.046 Tc 0.07 Tw 0 -2.462 Td [(I)0.5 (n)13 ( o)0.5 (r)0.5 (de)0.5 (r)13 ( )0.5 (t)0.5 (o)12.9 ( )0.5 (f)0.5 (u)0.5 (rt)0.5 (h)0.5 (e)0.5 (r)13 ( e)0.5 (x)0.5 (p)0.5 (an)0.5 (d)13 ( )0.5 (th)0.5 (e)13 ( )0.5 (ge)0.5 (o)0.5 (g)0.5 (r)0.5 (ap)0.5 (h)0.5 (i)0.5 (c)12.9 ( )0.5 (l)0.5 (a)0.5 (y)0.5 (ou)0.5 (t)13 ( o)0.5 (f)13 ( )0.5 (it)0.5 (s)13 ( )0.5 (bu)0.5 (s)0.5 (i)0.5 (ne)0.5 (s)0.5 (s)13 ( )0.5 (an)0.5 (d)13 ( )0.5 (re)0.5 (m)0.5 (a)0.5 (i)0.5 (n)12.9 ( )0.5 (g)0.5 (lo)0.5 (b)0.5 (a)0.5 (l)21 ( )]TJ 0.045 Tc 0 -1.231 Td [(top)12.6 ( three)12.6 ( in)12.6 ( terms)12.6 ( of)12.6 ( market)12.6 ( share,)12.7 ( during)12.6 ( the)12.6 ( reporting)12.6 ( period,)12.7 ( the)12.6 ( Group)12.6 ( reached)20 ( )]TJ 0.043 Tc 0 -1.231 Td [(a)12.3 ( cooperation)12.3 ( intention)12.3 ( with)12.3 ( the)12.3 ( Shangrao)12.3 ( Municipal)12.3 ( Government)12.3 ( in)12.3 ( respect)12.3 ( of)12.3 ( the)18 ( )]TJ 0.032 Tc 0.076 Tw 0 -1.231 Td [(investment)7 ( )0.5 (in)7 ( )0.5 (construction)7 ( )0.5 (of)7 ( )0.5 (the)7.1 ( )0.5 (IRICO)7 ( )0.5 (Shangrao)6.9 ( )0.5 (ultra-thin)7 ( )0.6 (and)7 ( )0.5 (high-transmissivity)7 ( )]TJ 0.025 Tc 0.028 Tw 0 -1.231 Td (photovoltaic glass base, which will be implemented in three phases. Ten \ ultra-thin and )Tj 0.028 Tc 0.08 Tw 0 -1.231 Td [(high-transmissivity)3 ( )0.5 (photovoltaic)3 ( )0.5 (glass)3 ( )0.5 (furnaces)3 ( )0.5 (and)3 ( )0.5 (supporting)3 ( )0.5 (processing)3 ( )0.5 (production)3 ( )]TJ 0.025 Tc 0.058 Tw 0 -1.231 Td (lines will be constructed, three kilns and supporting production lines o\ f which will be )Tj 0 Tw 0 -1.231 Td (constructed in the first phase and construction work has now officially \ commenced.)Tj 0.061 Tc 0.07 Tw 0 -2.462 Td [(As)12.6 ( to)12.6 ( the)12.6 ( IRICO)12.6 ( Xianyang)12.6 ( ultra-thin)12.6 ( and)12.6 ( high-transmissivity)12.6 ( photovoltaic)12.5 ( glass)36 ( )]TJ 0.028 Tc 0.08 Tw 0 -1.231 Td [(base)3 ( )0.5 (which)3 ( )0.5 (is)3 ( )0.5 (invested)3 ( )0.5 (for)3 ( )0.5 (construction)3 ( )0.5 (by)3 ( )0.5 (the)3 ( )0.5 (Group,)3 ( )0.5 (a)3 ( )0.5 (total)3 ( )0.5 (of)3 ( )0.5 (five)3 ( )0.5 (deep-processing)3 ( )]TJ 0.07 Tc 0.07 Tw 0 -1.231 Td [(production)12.5 ( lines)12.5 ( for)12.6 ( ultra-thin,)12.5 ( double-film,)12.5 ( high-transmissivity)12.5 ( and)12.5 ( large-size)45 ( )]TJ 0.051 Tc 0 -1.231 Td [(photoelectric)12.2 ( glass)12.1 ( will)12.1 ( be)12.2 ( constructed,)12.2 ( which)12.1 ( will)12.1 ( mainly)12.1 ( produce)12.2 ( glass)12.1 ( used)12.1 ( for)26 ( )]TJ 0.027 Tc 0.081 Tw 0 -1.231 Td [(double-sided)2 ( and)2 ( double-glass)2 ( )0.5 (photovoltaic)2 ( modules,)2 ( )0.5 (large-size)2 ( )0.5 (photovoltaic)2 ( )0.5 (modules)2 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (and differentiated photovoltaic modules. The project is in progress with\ all efforts.)Tj 0.003 Tw 0 -2.462 Td (In addition, the Group has closely followed the market demand for contin\ uous iteration )Tj 0.048 Tc 0.07 Tw 0 -1.231 Td [(of)12.6 ( technology)12.6 ( in)12.6 ( the)12.6 ( photovoltaic)12.6 ( glass)12.5 ( industry,)12.5 ( leveraged)12.5 ( its)12.6 ( advantages)12.6 ( in)12.5 ( wide)23 ( )]TJ 0.032 Tc 0.076 Tw 0 -1.231 Td [(format)7 ( )0.6 (processing)7 ( )0.5 (of)7 ( )0.5 (the)7 ( )0.5 (existing)7 ( )0.5 (wide-body)7 ( )0.5 (calenders)7 ( )0.6 (and)7 ( )0.5 (production)7 ( )0.5 (lines,)7 ( )0.5 (focused)7 ( )]TJ 0.025 Tc 0.005 Tw 0 -1.231 Td (on thin, large-size, double-sided coated and BIPV glass products with hi\ gh technology, )Tj 0.075 Tc 0.07 Tw 0 -1.231 Td [(high)12.4 ( value)12.5 ( added)12.4 ( and)12.4 ( high)12.4 ( profit,)12.4 ( increased)12.4 ( investment)12.4 ( in)12.4 ( scientific)12.5 ( research,)50 ( )]TJ 0.036 Tc 0.072 Tw 0 -1.231 Td [(accelerated)11 ( )0.5 (production)11 ( )0.5 (line)11 ( )0.5 (innovation)11 ( )0.5 (and)11 ( )0.5 (strengthened)11 ( )0.5 (introduction)11 ( )0.5 (of)11 ( )0.5 (talents.)11 ( )0.5 (The)11 ( )]TJ 0.025 Tc 0.083 Tw 0 -1.231 Td [(Group )0.5 (has )0.5 (taken multiple )0.5 (measures )0.5 (to )0.5 (promote )0.5 (the )0.5 (optimization and )0.5 (upgrading )0.5 (of )0.5 (the )]TJ 0.031 Tc 0.077 Tw 0 -1.231 Td [(p)0.5 (h)0.6 (o)0.5 (t)0.5 (o)0.6 (v)0.5 (o)0.5 (l)0.6 (t)0.5 (a)0.6 (i)0.5 (c)6 ( )0.5 (g)0.6 (l)0.5 (a)0.5 (s)0.6 (s)6 ( )0.5 (p)0.5 (r)0.6 (o)0.5 (d)0.5 (u)0.6 (c)0.5 (t)0.6 (i)0.5 (o)0.5 (n)6 ( )0.5 (l)0.6 (i)0.5 (n)0.5 (e)0.6 (s)6 ( )0.5 (a)0.6 (n)0.5 (d)6 ( )0.5 (h)0.5 (a)0.6 (s)6 ( )0.5 (a)0.5 (l)0.6 (w)0.5 (a)0.6 (y)0.5 (s)6 ( )0.5 (m)0.6 (a)0.5 (i)0.5 (n)0.6 (t)0.5 (a)0.6 (i)0.5 (n)0.5 (e)0.6 (d)6 ( )0.5 (a)0.5 (n)6 ( )0.5 (o)0.6 (b)0.5 (v)0.5 (i)0.6 (o)0.5 (u)0.5 (s)6.1 ( )0.5 (a)0.5 (d)0.5 (v)0.6 (a)0.5 (n)0.6 (t)0.5 (a)0.5 (g)0.6 (e)6 ( )]TJ 0.03 Tc 0.078 Tw 0 -1.231 Td [(in)5 ( )0.5 (the)5 ( )0.5 (industry)5 ( )0.5 (in)5 ( )0.5 (terms)5 ( )0.5 (of)5 ( )0.5 (its)5 ( )0.5 (thin)5 ( )0.5 (photovoltaic)5 ( )0.5 (glass)5 ( )0.5 (production)5 ( )0.5 (capacity,)5 ( )0.5 (which)5 ( )0.5 (has)5 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (become a new highlight of profit growth.)Tj 0.036 Tc 0.072 Tw 0 -2.462 Td [(In)11 ( )0.5 (the)11 ( )0.5 (future,)11 ( the)11 ( )0.5 (Group)11 ( )0.5 (will)11 ( )0.5 (seize)11 ( )0.5 (tightly)11 ( )0.5 (the)11.1 ( )0.5 (great)11 ( )0.5 (opportunity)11 ( )0.5 (of)11 ( )0.5 (carbon)11 ( )0.5 (emissions)11.1 ( )]TJ 0.037 Tc 0.071 Tw 0 -1.231 Td [(peak)12 ( )0.5 (and)12 ( )0.5 (carbon)12 ( )0.5 (neutrality)12 ( )0.5 (and)12 ( )0.5 (continuously)12 ( )0.5 (expand)12 ( )0.5 (its)12 ( )0.5 (photovoltaic)12 ( )0.5 (glass)12 ( )0.5 (business.)12 ( )]TJ 0.023 Tc 0 Tw 0 -1.231 Td [(With the successful commencement of production of the Hefei photovoltaic\ glass phase)-2 ( )]TJ 0.025 Tc 0.07 Tw 0 -1.231 Td (III project and the progression of the Jiangxi Shangrao photovoltaic gla\ ss project, the )Tj 0 Tw 0 -1.231 Td (Group will surely remain global top three in terms of market share.)Tj ET endstream endobj 97 0 obj <>stream BT 0 0 0 1 k /Perceptual ri /GS0 gs /T1_0 1 Tf 0.025 Tc 12 0 0 12 281.8878 18.7502 Tm (\226 99 \226)Tj /T1_1 1 Tf 13 0 0 13 56.6929 776.409 Tm (RESULTS AND DIVIDEND)Tj /T1_0 1 Tf 0.034 Tc 0.074 Tw 0 -2.462 Td [(During)9 ( )0.6 (the)9 ( )0.5 (reporting)9 ( )0.5 (period,)9 ( )0.5 (the)9.1 ( )0.5 (Group)9 ( )0.5 (recorded)9 ( )0.5 (operating)9 ( )0.5 (revenue)9 ( )0.5 (of)9 ( )0.5 (RMB)9 (1)9 (,)9 (1)8.9 (7)9.1 (6)8.9 (.)9 (6)9 (3)9 ( )]TJ 0.036 Tc 0.072 Tw 0 -1.231 Td [(million,)11 ( )0.5 (representing)11 ( )0.5 (a)11 ( )0.5 (year-on-year)11 ( )0.5 (increase)11 ( )0.5 (of)11 ( )0.5 (RMB)11 (1)11 (7)11 (3)11 (.)11 (2)11 (3)11 ( )0.5 (million)11 ( )0.5 (or)11 ( )0.5 (1)11 (7)11 (.)11 (2)11 (6)11 (%,)11 ( )0.5 (and)11 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (total profit of RMB223.89 million, representing a year-on-year increase \ of RMB188.47 )Tj 0 -1.231 Td (million or 532.16%.)Tj 0.063 Tw 0 -2.462 Td (In light of the absence of accumulated surplus in the first half of 2021\ , the Board has )Tj 0 Tw 0 -1.231 Td (resolved not to distribute any interim dividend for the six months ended\ 30 June 2021.)Tj /T1_1 1 Tf 0 -2.462 Td (BUSINESS REVIEW)Tj /T1_0 1 Tf 0.031 Tc 0.077 Tw 0 -2.462 Td [(Due)6.1 ( )0.5 (to)6 ( )0.5 (the)6 ( )0.5 (favorable)6 ( )0.6 (factors)6.1 ( )0.5 (such)6 ( )0.5 (as)6.1 ( )0.5 (the)6 ( )0.5 (continuous)6 ( )0.5 (recovery)6 ( )0.5 (of)6 ( )0.5 (the)6 ( )0.5 (macro)6 ( )0.5 (economy,)6 ( )]TJ 0.035 Tc 0.073 Tw 0 -1.231 Td [(the)10 ( )0.5 (national)10 ( )0.5 (policy)10 ( )0.6 (support)10 ( )0.5 (for)10 ( )0.5 (strategic)10 ( )0.5 (industries)10 ( )0.5 (during)9.9 ( )0.6 (the)10.1 ( )0.5 (\223)10 (1)10 (4)10 (th)10.1 ( )0.5 (Five-Year)10 ( )0.5 (Plan\224)10 ( )]TJ 0.025 Tc 0.083 Tw 0 -1.231 Td [(period )0.5 (and the )0.5 (strategic )0.5 (goal )0.5 (to achieve )0.5 (carbon )0.5 (emissions )0.5 (peak )0.5 (and )0.5 (carbon )0.5 (neutrality, )]TJ 0.025 Tw 0 -1.231 Td (in the first half of 2021, the Group focused on the development of its m\ ain business of )Tj 0.028 Tc 0.08 Tw 0 -1.231 Td [(solar)3 ( )0.5 (photovoltaic)3 ( )0.5 (glass)3 ( )0.5 (with)3 ( )0.6 (all)3 ( )0.5 (its)3 ( )0.5 (efforts,)3 ( )0.5 (continued)3 ( )0.5 (to)3 ( )0.5 (consolidate)3 ( )0.5 (and)3 ( )0.5 (enhance)3 ( )0.6 (the)3 ( )]TJ 0.025 Tc 0.028 Tw 0 -1.231 Td [(production and development advantages of Hefei and Yan\222an )0.5 (photovoltaic glass bases, )]TJ 0.048 Tc 0.07 Tw 0 -1.231 Td [(accelerated)12.6 ( the)12.6 ( strategic)12.6 ( layout)12.5 ( of)12.6 ( the)12.6 ( photovoltaic)12.6 ( glass)12.6 ( segment)12.5 ( and)12.6 ( sped)12.5 ( up)12.5 ( the)23 ( )]TJ 0.025 Tc 0.065 Tw 0 -1.231 Td (construction of Hefei Phase III Base, Shangrao Base, Xianyang Base and o\ ther bases, )Tj 0.024 Tc 0 Tw 0 -1.231 Td [(and further enhanced the research and development of new photovoltaic gl\ ass products.)-1 ( )]TJ 0.054 Tc 0.07 Tw 0 -1.231 Td [(T)0.5 (he)13 ( G)0.5 (ro)0.5 (up)13 ( a)0.5 (ch)0.5 (ie)0.5 (ve)0.5 (d)12.9 ( )0.5 (a)12.9 ( )0.5 (pr)0.5 (of)0.5 (it)13 ( f)0.5 (ro)0.5 (m)12.9 ( )0.5 (th)0.5 (e)12.9 ( )0.5 (ph)0.5 (ot)0.5 (ov)0.5 (ol)0.5 (ta)0.5 (ic)13 ( g)0.5 (la)0.5 (ss)13 ( b)0.5 (us)0.5 (in)0.5 (es)0.5 (s)12.9 ( )0.5 (of)13 ( R)0.5 (MB)13 (2)12.9 (2)13 (3)12.9 (.)13 (8)12.9 (9)29 ( )]TJ 0.025 Tc -0.025 Tw 0 -1.231 Td (million.)Tj /T1_1 1 Tf 0 Tw 0 -2.462 Td (SOLAR PHOTOVOLTAIC GLASS BUSINESS)Tj /T1_0 1 Tf 0.056 Tc 0.07 Tw 0 -2.462 Td [(As)12.3 ( the)12.3 ( largest)12.3 ( oxygen-fuel)12.2 ( combustion)12.3 ( photovoltaic)12.3 ( glass)12.3 ( production)12.2 ( base)12.3 ( in)12.3 ( the)31 ( )]TJ 0.025 Tc 0.028 Tw 0 -1.231 Td (world, IRICO Hefei Base has gained more significant competitive advantag\ e as a head )Tj 0.001 Tw 0 -1.231 Td (enterprise by way of technological innovation, benchmarking, potentialit\ y exploitation, )Tj 0.053 Tc 0.07 Tw 0 -1.231 Td [(cost)12.8 ( reduction)12.8 ( and)12.8 ( efficiency)12.7 ( improvement,)12.7 ( synergy)12.8 ( between)12.8 ( production)12.8 ( and)12.7 ( sale)28 ( )]TJ 0.042 Tc 0 -1.231 Td [(and)12.4 ( other)12.4 ( effective)12.4 ( measures,)12.4 ( and)12.4 ( has)12.5 ( always)12.4 ( led)12.5 ( the)12.4 ( world)12.4 ( in)12.4 ( terms)12.5 ( of)12.4 ( its)12.5 ( oxygen-)]TJ 0 -1.231 Td [(f)0.5 (u)0.5 (el)13 ( )0.5 (c)0.5 (om)0.5 (b)0.5 (u)0.5 (st)0.5 (i)0.5 (o)0.5 (n)12.9 ( )0.5 (g)0.5 (r)0.5 (e)0.5 (en)13 ( )0.5 (f)0.5 (ur)0.5 (n)0.5 (a)0.5 (c)0.5 (e)13 ( p)0.5 (r)0.5 (o)0.5 (du)0.5 (c)0.5 (t)0.5 (io)0.5 (n)13 ( )0.5 (te)0.5 (c)0.5 (h)0.5 (no)0.5 (l)0.5 (o)0.5 (gy)0.5 (,)13 ( )0.5 (wh)0.5 (i)0.5 (c)0.5 (h)13 ( r)0.5 (e)0.5 (p)0.5 (re)0.5 (s)0.5 (e)0.5 (n)0.5 (ts)13 ( )0.5 (a)13 ( )0.5 (po)0.5 (w)0.5 (e)0.5 (r)0.5 (fu)0.5 (l)17 ( )]TJ 0.032 Tc 0.076 Tw 0 -1.231 Td [(drive)7 ( )0.5 (for)7 ( )0.5 (technical)7 ( )0.5 (innovation)7 ( )0.5 (in)7 ( )0.5 (and)6.9 ( )0.6 (rapid)7 ( )0.5 (development)7 ( )0.5 (of)7 ( )0.5 (the)7 ( )0.5 (photovoltaic)7 ( )0.5 (industry)7 ( )]TJ 0.031 Tc 0.077 Tw 0 -1.231 Td [(a)0.5 (n)0.6 (d)6 ( )0.5 (h)0.5 (e)0.5 (l)0.6 (p)0.5 (s)6 ( )0.5 (a)0.5 (c)0.6 (h)0.5 (i)0.5 (e)0.6 (v)0.5 (e)6 ( )0.5 (e)0.6 (f)0.5 (f)0.5 (e)0.6 (c)0.5 (t)0.5 (i)0.5 (v)0.6 (e)6 ( )0.5 (u)0.5 (n)0.5 (i)0.6 (f)0.5 (o)0.5 (r)0.6 (m)0.5 (i)0.5 (t)0.5 (y)6 ( )0.5 (a)0.6 (m)0.5 (o)0.5 (n)0.6 (g)6 ( )0.5 (e)0.5 (c)0.5 (o)0.6 (n)0.5 (o)0.5 (m)0.5 (i)0.6 (c)6 ( )0.5 (b)0.5 (e)0.5 (n)0.6 (e)0.5 (f)0.6 (i)0.5 (t)0.5 (s)0.5 (,)6 ( )0.5 (s)0.6 (o)0.5 (c)0.5 (i)0.6 (a)0.5 (l)6 ( )0.5 (b)0.5 (e)0.6 (n)0.5 (e)0.5 (f)0.6 (i)0.5 (t)0.5 (s)6 ( )0.5 (a)0.6 (n)0.5 (d)6 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (ecological benefits.)Tj ET endstream endobj 96 0 obj <>stream BT 0 0 0 1 k /Perceptual ri /GS0 gs /T1_0 1 Tf 0.025 Tc 12 0 0 12 281.8878 18.7502 Tm (\226 98 \226)Tj /T1_1 1 Tf 13 0 0 13 85.0394 776.409 Tm [(2. )-1105.5 (Diluted earnings per share)]TJ /T1_0 1 Tf 0.09 Tc 0.07 Tw 2.181 -2.462 Td [(Diluted)12.4 ( earnings)12.4 ( per)12.5 ( share)12.4 ( is)12.5 ( calculated)12.4 ( by)12.4 ( consolidated)12.4 ( net)12.5 ( profit)65 ( )]TJ 0.062 Tc 0 -1.231 Td [(a)0.5 (ttr)0.5 (ibu)0.5 (ta)0.5 (ble)13 ( t)0.5 (o)12.9 ( h)0.5 (ol)0.5 (der)0.5 (s)12.9 ( )0.5 (of)12.9 ( )0.5 (or)0.5 (din)0.5 (ar)0.5 (y)12.9 ( s)0.5 (ha)0.5 (re)0.5 (s)12.9 ( )0.5 (of)12.9 ( )0.5 (the)13 ( C)0.5 (om)0.5 (pan)0.5 (y)12.9 ( )0.5 (\(di)0.5 (lut)0.5 (ed)0.5 (\))12.9 ( b)0.5 (y)37 ( )]TJ 0.041 Tc 0 -1.231 Td [(the)12.5 ( weighted)12.5 ( average)12.5 ( number)12.5 ( of)12.5 ( ordinary)12.5 ( shares)12.5 ( in)12.5 ( issue)12.5 ( of)12.5 ( the)12.5 ( Company)16 ( )]TJ 0.025 Tc -0.025 Tw 0 -1.231 Td (\(diluted\).)Tj /T1_1 1 Tf 11.05 0 0 13 113.3858 648.409 Tm (Item)Tj 25.876 1.231 Td (Amount )Tj 0 Tw -2.588 -1.231 Td (for the period)Tj /T1_0 1 Tf 10.272 1.231 Td (Amount for )Tj -3.252 -1.231 Td (the previous period)Tj -30.308 -2.462 Td (Consolidated net profit attributable to holders of )Tj 1.052 -1.231 Td (ordinary shares of the Company \(diluted\))Tj /T1_1 1 Tf 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112.0517 776.409 Tm [(\(4\) )-664.5 (Receivables by nature)]TJ -0.025 Tw 11.7 0 0 13 141.7323 728.4089 Tm (Nature)Tj 0 Tw 18.338 0 Td (Closing balance)Tj /T1_0 1 Tf 9.591 1.231 Td (Balance at the )Tj -0.522 -1.231 Td (end of last year)Tj -27.407 -2.462 Td (Amounts due to related parties)Tj /T1_1 1 Tf -0.025 Tw 10.4 0 0 13 370.9902 696.4089 Tm (183,091,088.40)Tj /T1_0 1 Tf 9.54 0 Td (317,380,869.00)Tj 0 Tw 13 0 0 13 141.7323 680.4089 Tm (Deposits, margins and reserves)Tj /T1_1 1 Tf -0.025 Tw 10.4 0 0 13 376.4501 680.4089 Tm (65,780,888.26)Tj /T1_0 1 Tf 9.54 0 Td (53,429,099.08)Tj 0 Tw 13 0 0 13 141.7323 664.4089 Tm (Other current account)Tj /T1_1 1 Tf -0.025 Tw 10.4 0 0 13 381.9101 664.4089 Tm (1,063,647.86)Tj /T1_0 1 Tf 9.54 0 Td (3,774,029.27)Tj ET 0 0 0 1 K 0.5 w q 1 0 0 1 351.496 659.9989 cm 0 0 m 87.874 0 l S Q BT /T1_1 1 Tf 0 Tc 0 Tw 13 0 0 13 345.8268 661.3999 Tm ( )Tj ET q 1 0 0 1 450.7086 659.9989 cm 0 0 m 87.874 0 l S Q BT /T1_0 1 Tf 13 0 0 13 445.0394 661.3999 Tm ( )Tj 0.025 Tc -0.025 Tw -23.331 -2.462 Td (Total)Tj /T1_1 1 Tf 10.4 0 0 13 370.9901 629.3999 Tm (249,935,624.52)Tj /T1_0 1 Tf 9.54 0 Td (374,583,997.35)Tj ET 2.5 w q 1 0 0 1 351.496 623.8353 cm 0 0 m 87.874 0 l S Q 0.835 w q 1 0 0 1 351.496 620.5028 cm 0 0 m 87.874 0 l S Q BT /T1_1 1 Tf 0 Tc 0 Tw 13 0 0 13 345.8267 621.7363 Tm ( )Tj ET 2.5 w q 1 0 0 1 450.7086 623.8353 cm 0 0 m 87.874 0 l S Q 0.835 w q 1 0 0 1 450.7086 620.5028 cm 0 0 m 87.874 0 l S Q BT /T1_0 1 Tf 13 0 0 13 445.0393 621.7363 Tm ( )Tj /T1_1 1 Tf 0.029 Tc 0.079 Tw 13 0 3.4833 13 112.0516 591.3873 Tm [(\()4 (7)4 (\))4 ( )-581.5 (Top)4 ( )0.5 (five)4 ( )0.5 (other)4.1 ( )0.5 (account)4 ( )0.5 (receivables)4 ( )0.5 (according)4 ( )0.5 (to)4 ( )0.5 (closing)4 ( )0.6 (balance)4 ( )0.5 (of)4 ( )]TJ 0.025 Tc -0.025 Tw 2.51 -1.231 Td (debtors)Tj 0 Tw 7.15 0 0 13 141.7322 463.3873 Tm (Name of unit)Tj 19.823 1.231 Td (Nature of )Tj -0.025 Tw 0 -1.231 Td (payment)Tj 0 Tw 7.171 0 Td (Closing balance)Tj -0.025 Tw 8.687 0 Td (Aging)Tj 7.742 6.154 Td (Percentage )Tj 0 Tw 1.743 -1.231 Td (of total )Tj -0.025 Tw 0.107 -1.231 Td (closing )Tj -0.333 -1.231 Td (balance )Tj 0 Tw -0.107 -1.231 Td (of other)Tj -1.711 -1.231 Td ( receivables)Tj -0.025 Tw 6.832 3.692 Td (Closing )Tj 0 Tw 0 -1.231 Td (balance of )Tj -0.025 Tw 0 -1.231 Td (allowance )Tj 0 Tw 0 -1.231 Td (for bad debts)Tj /T1_0 1 Tf -0.025 Tw 7.15 0 3.4833 13 475.1497 447.3873 Tm (\(%\))Tj 0 Tw 7.15 0 0 13 141.7322 415.3873 Tm (IRICO Group Corporation Limited* \()Tj /C0_0 1 Tf 0 Tc 16.085 0 Td <0A79>Tj 0.225 Tc -0.225 Tw -14.261 -1.231 Td <08000DAB0FA003DE082202AE0321>Tj /T1_0 1 Tf 0 Tc 0 Tw 8.5 0 Td (\))Tj 0.025 Tc -0.025 Tw 9.499 1.231 Td (Related )Tj 0 -1.231 Td (transaction)Tj 6.6 0 0 12 342.1167 399.2603 Tm (135,801,252.00)Tj 0 Tw 7.15 0 0 13 396.8503 399.3873 Tm (Within 1 year)Tj -0.025 Tw 6.6 0 0 12 472.049 399.2603 Tm (54.33)Tj 0 Tw 7.15 0 0 13 141.7322 383.3873 Tm (Xianyang Zhongdian IRICO Group )Tj 1.824 -1.231 Td (Holdings Ltd.* \()Tj /C0_0 1 Tf 0.225 Tc -0.225 Tw 7.164 0 Td <06D50DA202950F650A7908000DAB>Tj -7.164 -1.231 Td <0FA00A9B067003DE082202AE0321>Tj /T1_0 1 Tf 0 Tc 0 Tw 8.5 0 Td (\))Tj 0.025 Tc -0.025 Tw 9.499 1.231 Td (Related )Tj 0 -1.231 Td (transaction)Tj 6.6 0 0 12 345.5817 351.2603 Tm (47,289,836.40)Tj 0 Tw 7.15 0 0 13 396.8503 351.3873 Tm (Within 1 year)Tj -0.025 Tw 6.6 0 0 12 472.049 351.2603 Tm (18.92)Tj 0 Tw 7.15 0 0 13 141.7322 335.3873 Tm (China Electronics Commercial Financial )Tj 1.824 -1.231 Td (Leasing Co., Ltd. \()Tj /C0_0 1 Tf 0.225 Tc -0.225 Tw 8.155 0 Td <02950F650BB70A2013440F1F>Tj -8.155 -1.231 Td <09610F2303DE082202AE0321>Tj /T1_0 1 Tf 0 Tc 0 Tw 7.275 0 Td (\))Tj 0.025 Tc -0.025 Tw 10.724 0 Td (Margins)Tj 6.6 0 0 12 345.5817 303.2603 Tm (18,000,000.00)Tj 0 Tw 7.15 0 0 13 396.8503 303.3873 Tm (4 to 5 years)Tj -0.025 Tw 6.6 0 0 12 475.514 303.2603 Tm (7.20)Tj 0 Tw 7.15 0 0 13 141.7322 287.3873 Tm (CGNPC International Financial Leasing )Tj 1.824 -1.231 Td (Co., Ltd. \()Tj /C0_0 1 Tf 0.225 Tc -0.225 Tw 4.539 0 Td <0295113F08E80A3710E713440F1F09610F23>Tj -4.539 -1.231 Td <03DE082202AE0321>Tj /T1_0 1 Tf 0 Tc 0 Tw 4.825 0 Td (\))Tj 0.025 Tc -0.025 Tw 13.174 0 Td (Margins)Tj 6.6 0 0 12 345.5817 255.2603 Tm (16,500,000.00)Tj 0 Tw 7.15 0 0 13 396.8503 255.3873 Tm (0 to 3 years)Tj -0.025 Tw 6.6 0 0 12 475.514 255.2603 Tm (6.60)Tj 0 Tw 7.15 0 0 13 141.7322 239.3873 Tm (Xianyang City Qindu District State-)Tj 0 Tc 7.15 0 0 13 251.2616 239.3873 Tm ( )Tj 0.025 Tc 7.15 0 0 13 154.7716 223.3873 Tm (owned Investment Company*)Tj 0 Tc 7.15 0 0 13 245.0323 223.3873 Tm ( )Tj /C0_0 1 Tf 0.225 Tc -0.225 Tw 7.15 0 0 13 151.1966 207.3873 Tm [<0080>200 <06D50DA2033909620BC70A1C0A3703DE04B30F1F02AE0321>200 <0081>]TJ /T1_0 1 Tf 0.025 Tc -0.025 Tw 18.499 0 Td (Margins)Tj 6.6 0 0 12 345.5817 207.2603 Tm (10,000,000.00)Tj 0 Tw 7.15 0 0 13 396.8503 207.3873 Tm (Within 1 year)Tj -0.025 Tw 6.6 0 0 12 475.514 207.2603 Tm (4.00)Tj ET 0.5 w q 1 0 0 1 334.4881 202.9773 cm 0 0 m 51.024 0 l S Q BT 0 Tc 0 Tw 6.6 0 0 12 381.8817 204.2513 Tm ( )Tj ET q 1 0 0 1 453.5432 202.9773 cm 0 0 m 34.016 0 l S Q BT 6.6 0 0 12 483.929 204.2513 Tm ( )Tj 0.025 Tc -0.025 Tw 7.15 0 0 13 141.7322 172.3783 Tm (Total)Tj 6.6 0 0 12 342.1167 172.2513 Tm (227,591,088.40)Tj 19.687 0 Td (91.05)Tj ET 2.5 w q 1 0 0 1 334.4881 166.8137 cm 0 0 m 51.024 0 l S Q 0.835 w q 1 0 0 1 334.4881 163.4812 cm 0 0 m 51.024 0 l S Q BT 0 Tc 0 Tw 6.6 0 0 12 381.8817 164.5877 Tm ( )Tj ET 2.5 w q 1 0 0 1 453.5432 166.8137 cm 0 0 m 34.016 0 l S Q 0.835 w q 1 0 0 1 453.5432 163.4812 cm 0 0 m 34.016 0 l S Q BT 7.15 0 0 13 447.8739 164.7147 Tm ( )Tj ET endstream endobj 111 0 obj <>stream BT 0 0 0 1 k /Perceptual ri /GS0 gs /T1_0 1 Tf 0.025 Tc 12 0 0 12 281.8878 18.7502 Tm (\226 83 \226)Tj 13 0 0 13 141.7323 776.3179 Tm (Items for which allowance is made on group basis:)Tj 0 Tc ( )Tj 0.025 Tc 0 -1.231 Td (by deposits, margins and reserves)Tj /T1_1 1 Tf -0.025 Tw 10.4 0 0 13 141.7323 696.3179 Tm (Name)Tj 0 Tw 22.888 2.462 Td (Closing balance)Tj -0.025 Tw -3.738 -1.231 Td (Other )Tj -1.902 -1.231 Td (receivable)Tj 0 Tw 6.463 1.231 Td (Allowance for )Tj 1.931 -1.231 Td (bad debts)Tj -0.025 Tw 5.994 1.231 Td (Appropriation )Tj 1.631 -1.231 Td (proportion)Tj /T1_0 1 Tf 10.4 0 3.4833 13 521.1392 680.3179 Tm (\(%\))Tj 0 Tw 10.4 0 0 13 141.7323 648.3179 Tm (By deposits, margins and )Tj -0.025 Tw 1.117 -1.231 Td (reserves)Tj /T1_1 1 Tf 14.637 0 Td (65,780,888.26)Tj ET 0 0 0 1 K 0.5 w q 1 0 0 1 294.8031 627.9078 cm 0 0 m 73.701 0 l S Q BT 0 Tc 0 Tw 10.4 0 0 13 289.1339 629.3088 Tm ( )Tj 0.025 Tc -0.025 Tw -14.173 -2.462 Td (Total)Tj 15.755 0 Td (65,780,888.26)Tj ET 2.5 w q 1 0 0 1 294.8032 591.7443 cm 0 0 m 73.701 0 l S Q 0.835 w q 1 0 0 1 294.8032 588.4117 cm 0 0 m 73.701 0 l S Q BT 0 Tc 0 Tw 10.4 0 0 13 289.1339 589.6453 Tm ( )Tj 0.025 Tc 13 0 3.4833 13 112.0517 559.2963 Tm [(\(3\) )-664.5 (Allowances for bad debts)]TJ /T1_0 1 Tf 13 0 0 13 141.7323 527.2963 Tm (Change in book balance of other receivables is as follows:)Tj /T1_1 1 Tf 7.8 0 0 13 293.129 492.2963 Tm (Stage I)Tj 9.035 0 Td (Stage II)Tj 9.035 0 Td (Stage III)Tj -37.479 -4.385 Td (Allowances for bad debts)Tj 17.116 2.923 Td (ECL for the )Tj -0.025 Tw 1.271 -1.462 Td (following)Tj 0 Tw -0.472 -1.462 Td (12 months)Tj 7.875 2.923 Td (Lifetime ECL)Tj -0.519 -1.462 Td (\(without credit )Tj -0.025 Tw 1.405 -1.462 Td (impairment\))Tj 0 Tw 8.563 2.923 Td (Lifetime ECL)Tj 0.945 -1.462 Td (\(with credit )Tj -0.025 Tw -0.059 -1.462 Td (impairment\))Tj 12.376 0 Td (Total)Tj /T1_0 1 Tf 0 Tw -48.5 -2.923 Td (Balance at the end of last year)Tj -0.025 Tw 8.45 0 0 13 261.9217 397.2963 Tm (374,583,997.35)Tj 26.166 0 Td (374,583,997.35)Tj 0 Tw 7.8 0 0 13 141.7323 378.2963 Tm (Balance at the end of last year )Tj 1.49 -1.462 Td (during the period)Tj -1.49 -1.462 Td (\226 Transferred to Stage II)Tj -0 -1.462 Td (\226 Transferred to Stage III)Tj -0 -1.462 Td (\226 Reversed to Stage II)Tj -0 -1.462 Td (\226 Reversed to Stage I)Tj -0 -1.462 Td (Addition in the period)Tj -0.025 Tw 8.45 0 0 13 266.3577 264.2963 Tm (64,219,238.74)Tj 26.166 0 Td (64,219,238.74)Tj 0 Tw 7.8 0 0 13 141.732 245.2962 Tm (Derecognition in the period)Tj -0.025 Tw 8.45 0 0 13 261.9214 245.2962 Tm (188,867,611.57)Tj 26.166 0 Td (188,867,611.57)Tj 0 Tw 7.8 0 0 13 141.732 226.2962 Tm (Other changes)Tj ET 0.5 w q 1 0 0 1 255.1178 221.8862 cm 0 0 m 62.362 0 l S Q BT 0 Tc 8.45 0 0 13 312.8326 223.2872 Tm ( )Tj ET q 1 0 0 1 328.8186 221.8862 cm 0 0 m 62.362 0 l S Q BT 8.45 0 0 13 386.5334 223.2872 Tm ( )Tj ET q 1 0 0 1 402.5194 221.8862 cm 0 0 m 62.362 0 l S Q BT 8.45 0 0 13 460.2341 223.2872 Tm ( )Tj ET q 1 0 0 1 476.2202 221.8862 cm 0 0 m 62.362 0 l S Q BT 8.45 0 0 13 533.9349 223.2872 Tm ( )Tj 0.025 Tc 7.8 0 0 13 141.7319 185.2872 Tm (Closing balance)Tj -0.025 Tw 8.45 0 0 13 261.9214 185.2872 Tm (249,935,624.52)Tj 26.166 0 Td (249,935,624.52)Tj ET 2.5 w q 1 0 0 1 255.1177 179.7227 cm 0 0 m 62.362 0 l S Q 0.835 w q 1 0 0 1 255.1177 176.3902 cm 0 0 m 62.362 0 l S Q BT 0 Tc 0 Tw 13 0 0 13 310.3299 177.6237 Tm ( )Tj ET 2.5 w q 1 0 0 1 328.8185 179.7227 cm 0 0 m 62.362 0 l S Q 0.835 w q 1 0 0 1 328.8185 176.3902 cm 0 0 m 62.362 0 l S Q BT 13 0 0 13 384.0307 177.6237 Tm ( )Tj ET 2.5 w q 1 0 0 1 402.5193 179.7227 cm 0 0 m 62.362 0 l S Q 0.835 w q 1 0 0 1 402.5193 176.3902 cm 0 0 m 62.362 0 l S Q BT 13 0 0 13 457.7315 177.6237 Tm ( )Tj ET 2.5 w q 1 0 0 1 476.2201 179.7227 cm 0 0 m 62.362 0 l S Q 0.835 w q 1 0 0 1 476.2201 176.3902 cm 0 0 m 62.362 0 l S Q BT 13 0 0 13 531.4323 177.6237 Tm ( )Tj ET endstream endobj 110 0 obj <>stream BT 0 0 0 1 k /Perceptual ri /GS0 gs /T1_0 1 Tf 0.025 Tc 12 0 0 12 281.8878 18.7502 Tm (\226 82 \226)Tj 13 0 3.4833 13 140.3981 776.3179 Tm (Allowance for bad debts made on group basis:)Tj 13 0 0 13 141.7323 744.3179 Tm (Items for which allowance is made on group basis: by aging)Tj /T1_1 1 Tf -0.025 Tw 10.4 0 0 13 141.7323 680.3179 Tm (Name)Tj 0 Tw 22.888 2.462 Td (Closing balance)Tj -0.025 Tw -3.738 -1.231 Td (Other )Tj -1.902 -1.231 Td (receivable)Tj 0 Tw 6.463 1.231 Td (Allowance for )Tj 1.931 -1.231 Td (bad debts)Tj -0.025 Tw 5.994 1.231 Td (Appropriation )Tj 1.631 -1.231 Td (proportion)Tj /T1_0 1 Tf 10.4 0 3.4833 13 521.1392 664.3179 Tm (\(%\))Tj 0 Tw 10.4 0 0 13 141.7323 632.3179 Tm (0\2266 months \(inclusive\))Tj /T1_1 1 Tf -0.025 Tw 16.28 0 Td (1,063,647.86)Tj /T1_0 1 Tf 0 Tw -16.28 -1.231 Td (7\22612 months \(inclusive\))Tj 0 -1.231 Td (1\2262 years \(inclusive\))Tj 0 -1.231 Td (2\2263 years \(inclusive\))Tj 0 -1.231 Td (Over 3 years)Tj /T1_1 1 Tf -0.025 Tw 0 -2.462 Td (Total)Tj 16.28 0 Td (1,063,647.86)Tj ET 0 0 0 1 K 2.5 w q 1 0 0 1 294.8032 530.7534 cm 0 0 m 73.701 0 l S Q 0.835 w q 1 0 0 1 294.8032 527.4208 cm 0 0 m 73.701 0 l S Q BT 0 Tc 0 Tw 13 0 0 13 289.1339 528.6544 Tm ( )Tj /T1_0 1 Tf 0.025 Tc -11.339 -2.335 Td (Items for which allowance is made on group basis: )Tj 0 Tc ( )Tj 0.025 Tc 0 -1.231 Td (by related parties)Tj /T1_1 1 Tf -0.025 Tw 10.4 0 0 13 141.7323 418.3054 Tm (Name)Tj 0 Tw 22.888 2.462 Td (Closing balance)Tj -0.025 Tw -3.738 -1.231 Td (Other )Tj -1.902 -1.231 Td (receivable)Tj 0 Tw 6.463 1.231 Td (Allowance for )Tj 1.931 -1.231 Td (bad debts)Tj -0.025 Tw 5.994 1.231 Td (Appropriation )Tj 1.631 -1.231 Td (proportion)Tj /T1_0 1 Tf 10.4 0 3.4833 13 521.1392 402.3054 Tm (\(%\))Tj 0 Tw 10.4 0 0 13 141.7323 370.3054 Tm (By related parties)Tj /T1_1 1 Tf -0.025 Tw 15.23 0 Td (183,091,088.40)Tj ET 0.5 w q 1 0 0 1 294.8031 365.8953 cm 0 0 m 73.701 0 l S Q BT 0 Tc 0 Tw 10.4 0 0 13 362.7839 367.2963 Tm ( )Tj 0.025 Tc -0.025 Tw -21.255 -2.462 Td (Total)Tj 15.23 0 Td (183,091,088.40)Tj ET 2.5 w q 1 0 0 1 294.8032 329.7317 cm 0 0 m 73.701 0 l S Q 0.835 w q 1 0 0 1 294.8032 326.3992 cm 0 0 m 73.701 0 l S Q BT 0 Tc 0 Tw 13 0 0 13 289.1339 327.6327 Tm ( )Tj ET endstream endobj 109 0 obj <>stream BT 0 0 0 1 k /Perceptual ri /GS0 gs /T1_0 1 Tf 0.025 Tc 12 0 0 12 281.8878 18.7502 Tm (\226 81 \226)Tj /T1_1 1 Tf 13 0 0 13 85.0394 776.409 Tm [(1. )-1105.5 (Other receivables)]TJ 13 0 3.4833 13 112.0517 744.409 Tm [(\(1\) )-664.5 (Other receivables disclosed by aging)]TJ -0.025 Tw 11.7 0 0 13 141.7323 696.4089 Tm (Aging)Tj 0 Tw 17.854 0 Td (Closing balance)Tj /T1_0 1 Tf 8.281 1.231 Td (Balance at the end )Tj 3.066 -1.231 Td (of last year)Tj -29.201 -2.462 Td (Within 1 year)Tj 0 -1.231 Td (Including: 0\2266 months \(inclusive\))Tj /T1_1 1 Tf -0.025 Tw 18.905 0 Td (37,413,978.93)Tj /T1_0 1 Tf 8.439 0 Td (318,086,262.83)Tj 0 Tw -22.523 -1.231 Td (7\22612 months \(inclusive\))Tj /T1_1 1 Tf -0.025 Tw 13.558 0 Td (177,884,442.05)Tj /T1_0 1 Tf 9.489 0 Td (27,503,542.68)Tj 0 Tw -27.869 -1.231 Td (Subtotal of within 1 year)Tj /T1_1 1 Tf -0.025 Tw 18.38 0 Td (215,298,420.98)Tj /T1_0 1 Tf 8.964 0 Td (345,589,805.51)Tj 0 Tw -27.344 -1.231 Td (1\2262 years \(inclusive\))Tj /T1_1 1 Tf -0.025 Tw 19.43 0 Td (6,665,656.40)Tj /T1_0 1 Tf 8.964 0 Td (9,781,183.51)Tj 0 Tw -28.394 -1.231 Td (2\2263 years \(inclusive\))Tj /T1_1 1 Tf -0.025 Tw 19.43 0 Td (8,771,433.51)Tj /T1_0 1 Tf 8.964 0 Td 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cm 0 0 m 93.543 0 l S Q BT /T1_1 1 Tf 0 Tc 13 0 0 13 334.4882 490.7273 Tm ( )Tj ET q 1 0 0 1 445.0393 489.3263 cm 0 0 m 93.543 0 l S Q BT /T1_0 1 Tf 13 0 0 13 439.3701 490.7273 Tm ( )Tj /T1_1 1 Tf 0.025 Tc -0.025 Tw 11.7 0 0 13 141.7323 458.7273 Tm (Total)Tj 18.38 0 Td (249,935,624.52)Tj /T1_0 1 Tf 8.964 0 Td (374,583,997.35)Tj ET 2.5 w q 1 0 0 1 340.1575 453.1627 cm 0 0 m 93.543 0 l S Q 0.835 w q 1 0 0 1 340.1574 449.8302 cm 0 0 m 93.543 0 l S Q BT /T1_1 1 Tf 0 Tc 0 Tw 13 0 0 13 334.4882 451.0637 Tm ( )Tj ET 2.5 w q 1 0 0 1 445.0394 453.1627 cm 0 0 m 93.543 0 l S Q 0.835 w q 1 0 0 1 445.0393 449.8302 cm 0 0 m 93.543 0 l S Q BT /T1_0 1 Tf 13 0 0 13 439.3701 451.0637 Tm ( )Tj /T1_1 1 Tf 0.025 Tc 13 0 3.4833 13 112.0517 420.7147 Tm [(\(2\) )-664.5 (Other receivables disclosed according to provision for bad debts)]TJ 5 0 0 10 230.2791 392.3337 Tm (Closing balance)Tj /T1_0 1 Tf 39.12 0 Td (Opening balance)Tj /T1_1 1 Tf -50.204 -1.2 Td (Book balance)Tj 12.581 0 Td (Allowance for bad 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0 m 51.024 0 l S Q BT 7.8 0 0 13 347.2062 362.6237 Tm ( )Tj ET 2.5 w q 1 0 0 1 362.8348 364.7227 cm 0 0 m 51.024 0 l S Q 0.835 w q 1 0 0 1 362.8348 361.3901 cm 0 0 m 51.024 0 l S Q BT 7.8 0 0 13 409.5684 362.6237 Tm ( )Tj ET 2.5 w q 1 0 0 1 425.197 364.7227 cm 0 0 m 51.024 0 l S Q 0.835 w q 1 0 0 1 425.197 361.3901 cm 0 0 m 51.024 0 l S Q BT 7.8 0 0 13 471.9306 362.6237 Tm ( )Tj ET 2.5 w q 1 0 0 1 487.5592 364.7227 cm 0 0 m 51.024 0 l S Q 0.835 w q 1 0 0 1 487.5592 361.3901 cm 0 0 m 51.024 0 l S Q BT 7.8 0 0 13 534.2928 362.6237 Tm ( )Tj ET endstream endobj 114 0 obj <>stream BT 0 0 0 1 k /Perceptual ri /GS0 gs /T1_0 1 Tf 0.025 Tc 12 0 0 12 281.8878 18.7502 Tm (\226 76 \226)Tj /T1_1 1 Tf 13 0 3.4833 13 112.0517 776.409 Tm (Allowance for bad debts made on individual basis:)Tj 7.8 0 0 13 363.4875 745.4089 Tm (Closing balance)Tj -0.025 Tw -32.064 -2.308 Td (Name)Tj 0 Tw 18.323 0 Td (Book balance)Tj 8.114 1.154 Td (Allowance for)Tj 1.656 -1.154 Td ( bad debts)Tj -0.025 Tw 6.087 1.154 Td 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(i)0.6 (d)0.5 (i)0.5 (a)0.5 (r)0.6 (y)13 ( )0.5 (o)0.5 (f)13 ( )0.6 (t)0.5 (h)0.5 (e)13 ( )0.6 (C)0.5 (o)0.5 (m)0.6 (p)0.5 (a)0.5 (n)0.5 (y)0.5 (,)13 ( )0.6 (p)0.5 (e)0.5 (r)0.6 (t)0.5 (a)0.5 (i)0.5 (n)0.6 (s)13 ( )0.5 (t)0.5 (o)13 ( )0.6 (e)0.5 (n)0.5 (t)0.5 (e)0.6 (r)0.5 (p)0.5 (r)0.5 (i)0.6 (s)0.5 (e)0.5 (s)33 ( )]TJ 0.025 Tc 0.039 Tw 0 -1.192 Td (engaged in the industries encouraged by the government in the western )Tj 0.063 Tc 0.07 Tw 0 -1.192 Td [(region,)12.5 ( it)12.6 ( is)12.5 ( entitled)12.6 ( to)12.5 ( relevant)12.6 ( western)12.5 ( development)12.5 ( preferential)38 ( )]TJ 0.025 Tc 0.017 Tw 0 -1.192 Td (policies upon filing with the Maquan Tax Branch of Qindu District Tax )Tj 0.034 Tw 0 -1.192 Td (Bureau of Xianyang, SAT, and therefore Xianyang Photovoltaic enjoys )Tj 0 Tw 0 -1.192 Td (the preferential EIT rate of 15% for the year.)Tj 0.032 Tc 0.071 Tw -2.181 -2.385 Td [(6)12 (.)12 (.)12 ( )-767.5 (Jiangxi)12 ( )0.5 (Photovoltaic,)12 ( a)12.1 ( )0.5 (subsidiary)12 ( )0.6 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20%)0.5 (.)]TJ ET endstream endobj 146 0 obj <>stream BT 0 0 0 1 k /Perceptual ri /GS0 gs /T1_0 1 Tf 0.025 Tc 12 0 0 12 281.8878 18.7502 Tm (\226 73 \226)Tj 0.067 Tc 0.07 Tw 13 0 0 13 113.3858 776.3179 Tm [(2)42 (.)42 ( )-993.5 (H)0.5 (ef)0.5 (ei)12.9 ( )0.5 (Pho)0.5 (tov)0.5 (olt)0.5 (aic)0.5 (,)12.9 ( )0.5 (a)12.9 ( s)0.5 (ub)0.5 (sid)0.5 (iar)0.5 (y)12.9 ( )0.5 (of)12.9 ( )0.5 (the)13 ( C)0.5 (omp)0.5 (an)0.5 (y,)12.9 ( )0.5 (wa)0.5 (s)12.9 ( a)0.5 (cc)0.5 (re)0.5 (dit)0.5 (ed)42 ( )]TJ 0.119 Tc 2.181 -1.192 Td [(as)12.5 ( a)12.5 ( High)12.4 ( and)12.5 ( New)12.5 ( Technology)12.5 ( Enterprise)12.5 ( \(Certificate)12.5 ( No.)94 ( )]TJ 0.084 Tc 0 -1.192 Td [(GR)12.5 (2)12.4 (0)12.4 (1)12.4 (8)12.5 (3)12.4 (4)12.4 (0)12.5 (0)12.4 (0)12.4 (2)12.4 (6)12.5 (8)12.4 (\))12.4 ( as)12.4 ( approved)12.4 ( by)12.5 ( the)12.4 ( Science)12.5 ( and)12.4 ( Technology)59 ( )]TJ 0.06 Tc 0 -1.192 Td [(Department)12.2 ( of)12.1 ( Anhui)12.2 ( Province,)12.1 ( and)12.1 ( the)12.1 ( Department)12.1 ( of)12.2 ( Finance)12.2 ( of)35 ( )]TJ 0.041 Tc 0 -1.192 Td [(Anhui)12.3 ( Province,)12.3 ( Anhui)12.2 ( Provincial)12.3 ( Tax)12.3 ( Service)12.3 ( of)12.3 ( the)12.3 ( State)12.3 ( Taxation)16 ( )]TJ 0.074 Tc 0 -1.192 Td [(Administration)12.1 ( on)12.1 ( 2)12.1 (4)12.1 ( July)12.1 ( 2)12.1 (0)12.1 (1)12.1 (8)12.1 (,)12.1 ( and)12.1 ( has)12.1 ( been)12.1 ( entitled)12 ( to)12.1 ( a)12.2 ( 1)12 (5)12.1 (%)49 ( )]TJ 0.025 Tc 0 Tw 0 -1.192 Td (preferential tax treatment for EIT.)Tj 0.085 Tc 0.07 Tw -2.181 -2.385 Td [(3)60 (.)60 ( )-975.5 (As)12.6 ( the)12.6 ( income)12.6 ( from)12.5 ( power)12.6 ( generation)12.5 ( of)12.5 ( Hefei)12.5 ( Photovoltaic,)12.5 ( a)60 ( )]TJ 0.024 Tc 0 Tw 2.181 -1.192 Td [(subsidiary of the Company, applies to preferential policy of three years\ \222)-1 ( )]TJ 0.05 Tc 0.07 Tw 0 -1.192 Td [(exemption)12.1 ( from)12.1 ( EIT)12.1 ( followed)12.1 ( by)12.1 ( three)12 ( years)12.1 ( of)12 ( 5)12.1 (0)12.1 (%)12.1 ( tax)12.1 ( reduction.)25 ( )]TJ 0.052 Tc 0 -1.192 Td [(A)0.5 (s)12.9 ( s)0.5 (tipu)0.5 (lat)0.5 (ed)12.9 ( )0.5 (und)0.5 (er)12.9 ( )0.5 (Cla)0.5 (use)13 ( 8)12.9 (8)13 ( of)13 ( th)0.5 (e)12.9 ( \223)0.5 (Im)0.5 (ple)0.5 (ment)0.5 (at)0.5 (ion)12.9 ( )0.5 (Rul)0.5 (es)12.9 ( )0.5 (of)12.9 ( )0.5 (the)27 ( )]TJ 0.025 Tc 0.03 Tw 0 -1.192 Td (Enterprise Income Tax Law of the People\222s Republic of China \(No.512 \ )Tj 0.03 Tc 0.078 Tw 0 -1.192 Td [(Decree)5 ( )0.5 (of)5 ( )0.5 (the)5 ( )0.5 (State)5 ( )0.5 (Council)5 ( )0.5 (of)5 ( )0.5 (the)5 ( )0.5 (People\222s)5 ( )0.6 (Republic)5 ( )0.5 (of)5 ( )0.5 (China\)\224)5 ( )0.5 (\()]TJ /C0_0 1 Tf 0.025 Tc -0.025 Tw 28.502 0 Td <00900295>Tj 0.054 Tc -0.054 Tw -28.502 -1.192 Td <0D36025B034F038D05710A3703860E3805D40A7B0CFC062C0FBC07440AE205370091>Tj /T1_0 1 Tf 0 Tc 0 Tw 17.545 0 Td (\()Tj /C0_0 1 Tf 0.054 Tc -0.054 Tw 0.387 0 Td <02950D36025B034F038D05710A370A370A1509EB02FF0B4B>Tj /T1_0 1 Tf 0.025 Tc -0.025 Tw -17.932 -1.192 Td (512)Tj /C0_0 1 Tf 0 Tc 0 Tw <0EEE>Tj /T1_0 1 Tf 0.036 Tc 0.072 Tw 2.6 0 Td [(\))11 (\))11 (,)11 ( )0.5 (qualified)11 ( )0.5 (environmental)11 ( )0.5 (protection,)11 ( )0.5 (energy)11 ( )0.5 (and)11 ( )0.5 (water)11 ( )0.5 (saving)11 ( )]TJ 0.025 Tc 0.075 Tw -2.6 -1.192 Td (projects mentioned in Article 27\(3\) of the Enterprise Income Tax Law )Tj 0.016 Tw 0 -1.192 Td (include public sewage treatment, public refuse disposal, comprehensive )Tj 0.035 Tw 0 -1.192 Td (development and utilization of biogas, technological upgrade of energy )Tj 0.08 Tw 0 -1.192 Td (saving and remission reduction, seawater desalination, etc. Enterprises \ )Tj 0.049 Tc 0.07 Tw 0 -1.192 Td [(e)0.5 (n)0.5 (g)0.6 (a)0.5 (g)0.5 (e)0.5 (d)13 ( )0.5 (i)0.5 (n)13 ( )0.6 (t)0.5 (h)0.5 (e)13 ( )0.5 (a)0.5 (b)0.5 (o)0.6 (v)0.5 (e)0.5 (m)0.5 (e)0.5 (n)0.5 (t)0.5 (i)0.5 (o)0.6 (n)0.5 (e)0.5 (d)13 ( )0.5 (q)0.5 (u)0.5 (a)0.6 (l)0.5 (i)0.5 (f)0.5 (i)0.5 (e)0.5 (d)13 ( )0.5 (e)0.6 (n)0.5 (v)0.5 (i)0.5 (r)0.5 (o)0.5 (n)0.5 (m)0.5 (e)0.6 (n)0.5 (t)0.5 (a)0.5 (l)13 ( )0.5 (p)0.5 (r)0.5 (o)0.5 (t)0.6 (e)0.5 (c)0.5 (t)0.5 (i)0.5 (o)0.5 (n)0.5 (,)24 ( )]TJ 0.025 Tc 0.08 Tw 0 -1.192 Td (energy and water conservation projects, shall be exempted from entire )Tj 0.022 Tc 0 Tw 0 -1.192 Td [(EIT on income derived therefrom for the first to third years, and entitl\ ed)-3 ( )]TJ 0.024 Tc 0 -1.192 Td [(to a 50% tax reduction from the fourth to sixth years, commencing from)-1 ( )]TJ 0.05 Tc 0.07 Tw 0 -1.192 Td [(the)12.1 ( assessable)12.1 ( year)12.1 ( during)12.1 ( which)12.1 ( relevant)12.1 ( projects)12.1 ( start)12.1 ( to)12.1 ( generate)25 ( )]TJ 0.025 Tc 0.025 Tw 0 -1.192 Td (manufacturing or operating revenue. During the reporting period, Hefei )Tj 0 Tw 0 -1.192 Td (Photovoltaic was in the halving phase.)Tj ET endstream endobj 145 0 obj <>stream BT 0 0 0 1 k /Perceptual ri /GS0 gs /T1_0 1 Tf 0.025 Tc 12 0 0 12 281.8878 18.7502 Tm (\226 72 \226)Tj /T1_1 1 Tf 0.884 Tw 13 0 0 13 56.6929 776.409 Tm [(V. )0.5 (TAXATION)]TJ 0 Tw 2.181 -2.385 Td [(\(I\) )-775.5 (Major tax categories and tax rates)]TJ 10.4 0 0 13 113.3858 714.409 Tm (Tax categories)Tj 12.81 0 Td (Tax basis)Tj 24.261 0 Td (Tax rate)Tj /T1_0 1 Tf -37.071 -2.385 Td (Value-added tax)Tj 12.81 0 Td (The VAT payable is the difference between )Tj 1.254 -1.192 Td (output tax \(calculated based on sales of )Tj 0 -1.192 Td (goods and taxable service income under the )Tj 0 -1.192 Td (tax laws\) and the deductible input tax of the )Tj -0.025 Tw 0 -1.192 Td (period)Tj 0 Tw 23.004 4.769 Td (13%, 6%)Tj -37.068 -5.962 Td (Urban maintenance and )Tj 1.254 -1.192 Td (construction tax)Tj 11.557 1.192 Td (Based on value-added tax and consumption )Tj 1.254 -1.192 Td (taxes paid)Tj 23.529 1.192 Td (7%, 5%)Tj -37.593 -2.462 Td (Enterprise income tax)Tj 12.81 0 Td (Based on taxable profits)Tj 23.733 0 Td (20%, 15%)Tj 13 0 0 13 113.3859 544.5599 Tm (Companies subject to different income tax rates are disclosed as follows\ :)Tj /T1_1 1 Tf -0.025 Tw 0 -2.385 Td (Taxpayer)Tj 0 Tw 25.638 0 Td (Income tax rate)Tj /T1_0 1 Tf -25.638 -2.385 Td (IRICO Group New Energy Company Limited. \()Tj /C0_0 1 Tf 0.225 Tc -0.225 Tw 20.342 0 Td <0A7908000DAB>Tj -19.339 -1.192 Td <0FA00E2D09900E550670038503DE082202AE0321>Tj /T1_0 1 Tf 0.025 Tc 0 Tw 12.175 0 Td (\) \(parent company\))Tj -0.025 Tw 17.646 1.192 Td (15%)Tj 0 Tw -30.824 -2.385 Td (IRICO \(Hefei\) Photovoltaic Co., Ltd.* \()Tj /C0_0 1 Tf -0.395 Tc 0.395 Tw 17.154 0 Td [<0A79>-620 <08000080>-420 <03A5>-620 <066D>-420 <00810388>]TJ 0.225 Tc -0.225 Tw -16.151 -1.192 Td <037F03DE082202AE0321>Tj /T1_0 1 Tf 0 Tc 0 Tw 6.05 0 Td (\))Tj 0.025 Tc -0.025 Tw 23.771 1.192 Td (15%)Tj 0 Tw -30.824 -2.385 Td 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\(Cai)12.2 ( Kuai)12.1 ( [)12.2 (2)12.1 (0)12.2 (2)12.2 (1)12.1 (])12.2 ( No.)12.1 ( 1)12.1 (,)12.2 ( hereinafter)12.2 ( referred)12.2 ( to)12.2 ( as)68 ( )]TJ 0 Tc 0 Tw 0 -1.231 Td (\223)Tj /T1_1 1 Tf 0.059 Tc 0.07 Tw 0.503 0 Td [(Interpretation)12.7 ( No.)12.7 ( 1)12.6 (4)]TJ /T1_0 1 Tf 10.407 0 Td [(\224\))12.7 ( which)12.7 ( will)12.7 ( be)12.7 ( effective)12.7 ( on)12.6 ( the)12.7 ( date)34.1 ( )]TJ 0.048 Tc -10.91 -1.231 Td [(o)0.5 (f)13.1 ( )0.6 (t)0.5 (h)0.5 (e)13.1 ( )0.5 (a)0.6 (n)0.5 (n)0.6 (o)0.5 (u)0.6 (n)0.5 (c)0.6 (e)0.5 (m)0.6 (e)0.5 (n)0.6 (t)0.5 (.)13.1 ( )0.5 (R)0.6 (e)0.5 (l)0.6 (e)0.5 (v)0.6 (a)0.5 (n)0.6 (t)13 ( )0.6 (o)0.5 (p)0.6 (e)0.5 (r)0.6 (a)0.5 (t)0.6 (i)0.5 (o)0.6 (n)0.5 (s)13.1 ( )0.5 (n)0.5 (e)0.6 (w)0.6 (l)0.5 (y)13 ( )0.6 (a)0.6 (d)0.5 (d)0.5 (e)0.6 (d)13 ( )0.6 (f)0.6 (r)0.5 (o)0.5 (m)13.1 ( )0.5 (1)23 ( )]TJ 0.026 Tc 0.082 Tw 0 -1.231 Td [(January)1 ( )0.5 (2)1 (0)1 (2)1 (1)1 ( )0.5 (to)1 ( )0.5 (the)1 ( )0.6 (effective)1.1 ( )0.5 (date)1 ( )0.5 (will)1 ( )0.5 (be)1.1 ( )0.5 (adjusted)1 ( )0.5 (in)1 ( )0.5 (accordance)1 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (with Interpretation No. 14.)Tj /C0_0 1 Tf 0 Tc 0 -2.462 Td <01FA>Tj /T1_0 1 Tf 0.025 Tc 1.025 0 Td [( )-880.5 (Contract of Public-Private Partnership \(PPP\) Project)]TJ 0.046 Tc 0.07 Tw 1.155 -2.462 Td [(I)0.5 (n)0.6 (t)0.5 (e)0.5 (r)0.6 (p)0.5 (r)0.5 (e)0.6 (t)0.5 (a)0.5 (t)0.6 (i)0.5 (o)0.5 (n)13.1 ( )0.5 (N)0.5 (o)0.6 (.)13 ( )0.5 (1)13.1 (4)13 ( )0.5 (a)0.6 (p)0.5 (p)0.5 (l)0.6 (i)0.5 (e)0.5 (s)13.1 ( )0.5 (t)0.5 (o)13 ( )0.6 (P)0.5 (P)0.5 (P)13.1 ( )0.5 (p)0.5 (r)0.6 (o)0.5 (j)0.5 (e)0.6 (c)0.5 (t)13 ( )0.6 (c)0.5 (o)0.5 (n)0.6 (t)0.5 (r)0.5 (a)0.6 (c)0.5 (t)0.5 (s)13.1 ( )0.5 (t)0.5 (h)0.6 (a)0.5 (t)21 ( )]TJ 0.04 Tc 0 -1.231 Td [(m)0.5 (e)0.5 (et)13 ( )0.5 (b)0.5 (ot)0.5 (h)13 ( t)0.5 (h)0.5 (e)13 ( )0.5 (\223D)0.5 (u)0.5 (a)0.5 (l)13 ( f)0.5 (e)0.5 (a)0.5 (tu)0.5 (r)0.5 (e)0.5 (\224)13 ( a)0.5 (n)0.5 (d)13 ( \223)0.5 (D)0.5 (u)0.5 (a)0.5 (l)13 ( c)0.5 (o)0.5 (n)0.5 (tr)0.5 (o)0.5 (l\224)13 ( )0.5 (d)0.5 (es)0.5 (c)0.5 (r)0.5 (i)0.5 (be)0.5 (d)15 ( )]TJ 0.063 Tc 0 -1.231 Td [(in)12.7 ( the)12.7 ( interpretation,)12.7 ( and)12.7 ( retroactive)12.7 ( adjustments)12.7 ( should)38 ( )]TJ 0.066 Tc 0 -1.231 Td [(be)12.4 ( made)12.4 ( to)12.3 ( the)12.4 ( relevant)12.4 ( PPP)12.4 ( project)12.4 ( contracts)12.4 ( that)12.4 ( were)41 ( )]TJ 0.046 Tc 0 -1.231 Td [(implemented)12.9 ( before)12.9 ( 3)12.8 (1)12.9 ( December)12.9 ( 2)12.8 (0)12.9 (2)12.9 (0)12.8 ( and)12.8 ( have)12.9 ( not)12.9 ( been)21 ( )]TJ 0.029 Tc 0.079 Tw 0 -1.231 Td [(completed)4 ( )0.5 (by)4 ( )0.5 (the)4 ( )0.5 (effec)0.5 (tive)4.1 ( )0.5 (da)0.5 (te.)4.1 ( )0.5 (For)4.1 ( )0.5 (those)4.1 ( )0.5 (that)4 ( )0.5 (a)4 ( )0.5 (retroactive)4 ( )]TJ 0.067 Tc 0.07 Tw 0 -1.231 Td [(adjustment)12.6 ( is)12.6 ( not)12.6 ( practicable,)12.6 ( it)12.6 ( should)12.5 ( be)12.6 ( applied)12.6 ( from)42 ( )]TJ 0.054 Tc 0 -1.231 Td [(the)12.2 ( beginning)12.1 ( of)12.1 ( the)12.1 ( earliest)12.1 ( period)12.1 ( for)12.1 ( which)12.1 ( retroactive)29 ( )]TJ 0.025 Tc 0.031 Tw 0 -1.231 Td (adjustments can be made, the retained profit at the beginning )Tj 0.018 Tw 0 -1.231 Td (of the year and other related items of the financial statements )Tj 0.043 Tc 0.07 Tw 0 -1.231 Td [(on)12.4 ( the)12.4 ( effective)12.4 ( date)12.3 ( of)12.4 ( the)12.3 ( cumulative)12.3 ( impact)12.3 ( adjustment,)18 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (without adjusting the information for comparable periods.)Tj /C0_0 1 Tf 0 Tc -2.181 -2.462 Td <01FB>Tj /T1_0 1 Tf 0.025 Tc 1.025 0 Td [( )-880.5 (Interest Rate Benchmark Reform)]TJ 0.095 Tc 0.07 Tw 1.155 -2.462 Td [(Interpretation)12.7 ( No.)12.6 ( 1)12.6 (4)12.7 ( provides)12.6 ( simplified)12.6 ( accounting)70 ( )]TJ 0.025 Tc 0.028 Tw 0 -1.231 Td (treatment for changes in the basis for determining cash flows )Tj 0.022 Tc 0 Tw 0 -1.231 Td [(related to financial instrument contracts and lease contracts as)-3 ( )]TJ 0.025 Tc 0 -1.231 Td (a result of the interest rate benchmark reform.)Tj 0.054 Tc 0.07 Tw 0 -2.462 Td [(In)12.6 ( accordance)12.6 ( with)12.6 ( the)12.6 ( provisions)12.6 ( of)12.6 ( the)12.6 ( interpretation,)12.6 ( a)29 ( )]TJ 0.059 Tc 0 -1.231 Td [(retrospective)12.1 ( adjustment)12.1 ( should)12.1 ( be)12.1 ( applied)12.1 ( to)12.1 ( operations)34 ( )]TJ 0.041 Tc 0 -1.231 Td [(related)12.5 ( to)12.5 ( the)12.4 ( benchmark)12.4 ( interest)12.4 ( rate)12.5 ( reform)12.4 ( that)12.5 ( occurred)16 ( )]TJ 0.026 Tc 0.082 Tw 0 -1.231 Td [(before)1.1 ( )0.5 (3)1 (1)1 ( )0.5 (December)1 ( )0.5 (2)1 (0)1 (2)1 (0)1 (,)1 ( )0.5 (unless)1 ( )0.5 (otherwise)1 ( )0.5 (it)1 ( )0.5 (is)1 ( )0.5 (impractical)1 ( )]TJ 0.066 Tc 0.07 Tw 0 -1.231 Td [(to)12.9 ( do)12.9 ( so)0.5 (,)12.8 ( )0.5 (and)12.9 ( there)12.9 ( )0.5 (is)12.9 ( no)12.9 ( need)12.9 ( to)12.9 ( )0.5 (adjust)12.9 ( the)12.9 ( pri)0.5 (or)12.9 ( period)41 ( )]TJ ET endstream endobj 151 0 obj <>stream BT 0 0 0 1 k /Perceptual ri /GS0 gs /T1_0 1 Tf 0.025 Tc 12 0 0 12 281.8878 18.7502 Tm (\226 68 \226)Tj 0.034 Tc 0.074 Tw 13 0 0 13 170.0787 776.3179 Tm [(i)0.5 (n)0.6 (c)0.6 (o)0.5 (m)0.6 (e)9 ( )0.5 (a)0.5 (r)0.6 (e)9 ( )]TJ 5.164 0 Td [(t)0.5 (r)0.6 (a)0.6 (n)0.5 (s)0.6 (f)0.5 (e)0.6 (r)0.5 (r)0.6 (e)0.6 (d)9 ( t)0.6 (o)9 ( )0.5 (t)0.6 (h)0.5 (e)9 ( )0.5 (i)0.6 (n)0.5 (i)0.6 (t)0.5 (i)0.6 (a)0.5 (l)9 ( )0.5 (c)0.6 (a)0.5 (r)0.6 (r)0.6 (y)0.5 (i)0.6 (n)0.5 (g)9 ( )0.5 (a)0.6 (m)0.5 (o)0.6 (u)0.5 (n)0.6 (t)9 ( )0.5 (o)0.5 (f)9 ( )0.5 (t)0.6 (h)0.5 (e)9 ( )0.5 (n)0.6 (o)0.5 (n)0.6 (-)]TJ 0.028 Tc 0.08 Tw -5.164 -1.115 Td [(financial)3 ( )0.5 (asset)3 ( )0.5 (or)3 ( )0.5 (non-financial)3 ( )0.5 (liability)3 ( )0.5 (\(or)3 ( )0.6 (originally)3 ( )0.5 (recognized)3 ( )]TJ 0.025 Tc 0.003 Tw 0 -1.115 Td (in other comprehensive income, and transferred in the same period )Tj 0.038 Tc 0.07 Tw 0 -1.115 Td [(as)12.5 ( the)12.5 ( profit)12.5 ( and)12.5 ( loss)12.5 ( is)12.5 ( affected)12.5 ( by)12.5 ( the)12.5 ( non-financial)12.5 ( assets)12.5 ( and)13 ( )]TJ 0.032 Tc 0.076 Tw 0 -1.115 Td [(non-financial)7 ( )0.5 (debts,)7 ( )0.6 (the)7 ( )0.5 (amounts)7 ( )0.5 (shall)7 ( )0.5 (be)7.1 ( )0.5 (included)7 ( )0.6 (in)7 ( )0.5 (the)7 ( )0.5 (current)7 ( )]TJ 0.025 Tc 0 Tw 0 -1.115 Td (profit or loss\).)Tj 0.074 Tc 0.07 Tw 0 -2.231 Td [(If)12.3 ( the)12.3 ( forecast)12.3 ( transaction)12.3 ( or)12.3 ( firm)12.2 ( commitment)12.3 ( is)12.3 ( no)12.3 ( longer)49 ( )]TJ 0.051 Tc 0 -1.115 Td [(e)0.5 (x)0.5 (p)0.5 (e)0.5 (c)0.5 (te)0.5 (d)13 ( )0.5 (t)0.5 (o)13 ( )0.5 (o)0.5 (cc)0.5 (u)0.5 (r)0.5 (,)13 ( )0.5 (t)0.5 (h)0.5 (e)13 ( a)0.5 (m)0.5 (o)0.5 (u)0.5 (n)0.5 (t)0.5 (s)13 ( )0.5 (pr)0.5 (e)0.5 (v)0.5 (i)0.5 (o)0.5 (u)0.5 (sl)0.5 (y)13 ( )0.5 (r)0.5 (e)0.5 (c)0.5 (o)0.5 (g)0.5 (ni)0.5 (z)0.5 (e)0.5 (d)13 ( )0.5 (i)0.5 (n)13 ( o)0.5 (t)0.5 (h)0.5 (e)0.5 (r)26 ( )]TJ 0.058 Tc 0 -1.115 Td [(c)0.5 (o)0.5 (m)0.5 (p)0.5 (r)0.5 (e)0.6 (he)0.6 (n)0.5 (s)0.5 (i)0.5 (v)0.5 (e)13 ( )0.5 (i)0.5 (n)0.5 (c)0.5 (o)0.5 (m)0.6 (e)13 ( )0.5 (a)0.5 (r)0.5 (e)13 ( )0.5 (t)0.5 (r)0.5 (a)0.6 (n)0.5 (s)0.5 (f)0.5 (e)0.5 (r)0.5 (r)0.5 (e)0.5 (d)13 ( )0.6 (t)0.5 (o)13 ( )0.5 (t)0.5 (h)0.5 (e)13 ( )0.5 (c)0.5 (u)0.5 (r)0.5 (r)0.5 (e)0.6 (n)0.5 (t)13 ( )0.5 (p)0.5 (r)0.5 (o)0.5 (f)0.5 (i)0.5 (t)13 ( )0.5 (o)0.5 (r)33 ( )]TJ 0.042 Tc 0 -1.115 Td [(loss.)12.9 ( I)0.5 (f)12.9 ( the)12.9 ( hedging)13 ( instrument)12.9 ( exp)0.5 (ir)0.5 (es)12.9 ( or)12.9 ( is)13 ( sold,)12.9 ( terminat)0.5 (ed)12.9 ( or)17 ( )]TJ 0.046 Tc 0 -1.115 Td [(exercised)12.2 ( without)12.2 ( replacement)12.2 ( or)12.1 ( rollover,)12.1 ( or)12.2 ( if)12.2 ( its)12.1 ( designation)21 ( )]TJ 0.066 Tc 0 -1.115 Td [(as)12.4 ( a)12.5 ( hedge)12.4 ( is)12.5 ( revoked,)12.4 ( the)12.4 ( amounts)12.4 ( previously)12.4 ( recognised)12.5 ( in)41 ( )]TJ 0.051 Tc 0 -1.115 Td [(other)12.5 ( comprehensive)12.5 ( income)12.6 ( remain)12.5 ( in)12.5 ( there)12.5 ( until)12.5 ( the)12.5 ( forecast)26 ( )]TJ 0.025 Tc 0 Tw 0 -1.115 Td (transaction or firm commitment affects the current profit or loss.)Tj 13 0 3.4833 13 140.3981 544.3179 Tm [(\(3\) )-664.5 (Hedges of a net investment in a foreign operation)]TJ 0.05 Tc 0.07 Tw 13 0 0 13 170.0787 515.3179 Tm [(Hedge)0.5 (s)12.9 ( of)12.9 ( a)12.9 ( net)12.9 ( inv)0.5 (estment)12.9 ( in)12.9 ( a)12.9 ( f)0.5 (oreign)12.9 ( operation,)12.9 ( )0.5 (including)12.9 ( a)25 ( )]TJ 0.029 Tc 0.079 Tw 0 -1.115 Td [(hedge)4 ( )0.5 (of)4.1 ( )0.5 (a)4 ( )0.5 (monetary)4 ( )0.5 (item)4.1 ( )0.5 (that)4 ( )0.5 (is)4 ( )0.5 (accounted)4 ( )0.5 (for)4 ( )0.5 (as)4 ( )0.5 (part)4 ( )0.5 (of)4 ( )0.5 (the)4 ( )0.5 (net)4 ( )]TJ 0.022 Tc 0 Tw 0 -1.115 Td [(investment, are accounted for in a similar way to cash flow hedges.)-3 ( )]TJ 0.025 Tc 0.037 Tw 0 -1.115 Td (Gains or losses on the hedging instrument relating to the effective )Tj 0.071 Tc 0.07 Tw 0 -1.115 Td [(portion)12.2 ( of)12.3 ( the)12.3 ( hedge)12.3 ( are)12.2 ( recognized)12.3 ( in)12.3 ( other)12.3 ( comprehensive)46.1 ( )]TJ 0.025 Tc 0.001 Tw 0 -1.115 Td (income while any gains or losses relating to the ineffective portion )Tj 0.049 Tc 0.07 Tw 0 -1.115 Td [(are)12.2 ( recognized)12.1 ( in)12.1 ( the)12.2 ( current)12.2 ( profit)12.1 ( or)12.1 ( loss.)12.2 ( On)12.2 ( disposal)12.2 ( of)12.2 ( the)24.1 ( )]TJ 0.025 Tc 0.001 Tw 0 -1.115 Td (foreign operation, the cumulative value of any such gains or losses )Tj 0 Tw 0 -1.115 Td (recorded in equity is transferred to the current profit or loss.)Tj /T1_1 1 Tf -0.025 Tw 6.5 0 0 13 85.0394 370.3179 Tm (\(XXXVI\) )Tj 0 Tw 13 0 0 13 113.3858 370.3179 Tm (Segment reporting)Tj /T1_0 1 Tf 0.065 Tw 0 -2.231 Td (The Company will determine operation segment on the basis of the interna\ l )Tj 0.061 Tc 0.07 Tw 0 -1.115 Td [(organizational)12.1 ( structure,)12.1 ( management)12.1 ( requirements)12.1 ( and)12.2 ( internal)12.1 ( report)36 ( )]TJ 0.025 Tc 0.05 Tw 0 -1.115 Td (system, and determine reporting segment on the basis of operation segmen\ t, )Tj 0 Tw 0 -1.115 Td (and disclose such segment information.)Tj 0.069 Tc 0.07 Tw 0 -2.231 Td [(An)12.1 ( operating)12.1 ( segment)12.2 ( is)12.2 ( a)12.2 ( component)12.1 ( of)12.1 ( the)12.1 ( Company)12.1 ( that)12.1 ( meets)12.1 ( the)44 ( )]TJ 0.025 Tc 0 Tw 0 -1.115 Td (following conditions simultaneously: )Tj 0.031 Tw 0 -2.231 Td [(1. )-1074.5 (the component is able )0.5 (to generate revenues and incur expenses )0.5 (from )0.5 (its )]TJ 0 Tw 2.181 -1.115 Td (ordinary activities; )Tj 0.058 Tc 0.07 Tw -2.181 -2.231 Td [(2)33 (.)33 ( )-1002.5 (whos)0.5 (e)12.9 ( opera)0.5 (ting)12.9 ( re)0.5 (sults)12.9 ( ar)0.5 (e)12.9 ( regul)0.5 (arly)12.9 ( ev)0.5 (aluated)12.9 ( )0.5 (by)12.9 ( the)12.9 ( C)0.5 (ompany\222s)33 ( )]TJ 0.035 Tc 0.073 Tw 2.181 -1.115 Td [(management)10 ( )0.5 (to)10 ( )0.5 (make)10 ( )0.5 (decisions)10 ( )0.5 (about)10 ( )0.5 (resources)10 ( )0.5 (to)10 ( )0.5 (be)10 ( )0.5 (allocated)10 ( )0.6 (to)9.9 ( )0.6 (the)10 ( )]TJ 0.025 Tc 0 Tw 0 -1.115 Td (segment and to assess its performance; )Tj 0.034 Tc 0.074 Tw -2.181 -2.231 Td [(3)9 (.)9 ( )-1022.5 (for)9 ( )0.5 (which)9 ( )0.5 (the)9 ( )0.5 (accounting)9 ( )0.5 (information)9 ( )0.5 (on)9 ( )0.5 (financial)9 ( )0.5 (position,)9 ( )0.5 (operating)9.1 ( )]TJ 0.064 Tc 0.07 Tw 2.181 -1.115 Td [(results)12.7 ( and)12.8 ( cash)12.7 ( flows)12.7 ( is)12.7 ( available)12.7 ( to)12.7 ( the)12.7 ( Company.)12.7 ( Two)12.7 ( or)12.7 ( more)39 ( )]TJ 0.025 Tc 0.061 Tw 0 -1.115 Td (operating segments may be aggregated into a single operating segment )Tj 0.071 Tc 0.07 Tw 0 -1.115 Td [(if)12.7 ( they)12.7 ( have)12.7 ( similar)12.7 ( economic)12.6 ( characteristics)12.7 ( and)12.7 ( meet)12.7 ( specified)45.9 ( )]TJ 0.025 Tc -0.025 Tw 0 -1.231 Td (conditions.)Tj ET endstream endobj 150 0 obj <>stream BT 0 0 0 1 k /Perceptual ri /GS0 gs /T1_0 1 Tf 0.025 Tc 12 0 0 12 281.8878 18.7502 Tm (\226 67 \226)Tj /T1_1 1 Tf 13 0 3.4833 13 112.0517 776.409 Tm [(3. )-1105.5 (The criteria for hedge accounting)]TJ /T1_0 1 Tf 2.84 -2.462 Td [(\(1\) )-664.5 (Fair value hedges)]TJ 0.044 Tw 13 0 0 13 170.0787 712.409 Tm [(The )0.5 (change )0.5 (in the )0.5 (fair )0.5 (value )0.5 (of a )0.5 (hedging )0.5 (derivative is )0.5 (recognized )]TJ 0.041 Tc 0.07 Tw 0 -1.231 Td [(in)12.5 ( the)12.6 ( current)12.6 ( profit)12.5 ( or)12.6 ( loss.)12.5 ( The)12.6 ( change)12.6 ( in)12.6 ( the)12.6 ( fair)12.6 ( value)12.6 ( of)12.6 ( the)16.1 ( )]TJ 0.025 Tc 0.019 Tw 0 -1.231 Td (hedged item attributable to the risk hedged is recorded as a part of )Tj 0.078 Tw 0 -1.231 Td (the carrying amount of the hedged item and is also recognized in )Tj 0 Tw 0 -1.231 Td (the current profit or loss.)Tj 0.036 Tc 0.072 Tw 0 -2.462 Td [(For)11 ( )0.5 (fair)11 ( )0.5 (value)11 ( )0.5 (hedges)11 ( )0.6 (relating)11 ( )0.5 (to)11 ( )0.5 (financial)11 ( )0.5 (instruments)11 ( )0.5 (carried)11 ( )0.5 (at)11 ( )]TJ 0.043 Tc 0.07 Tw 0 -1.231 Td [(amortized)12.2 ( cost,)12.3 ( the)12.3 ( adjustment)12.2 ( to)12.2 ( carrying)12.2 ( amount)12.2 ( is)12.3 ( amortized)18.1 ( )]TJ 0.064 Tc 0 -1.231 Td [(through)12.7 ( the)12.7 ( current)12.7 ( profit)12.6 ( or)12.7 ( loss)12.7 ( over)12.7 ( the)12.7 ( remaining)12.6 ( term)12.6 ( to)39 ( )]TJ 0.057 Tc 0 -1.231 Td [(maturity.)12 ( Any)12.1 ( adjustment)12 ( to)12.1 ( the)12 ( carrying)12.1 ( amount)12 ( of)12.1 ( a)12 ( hedged)32 ( )]TJ 0.023 Tc 0 Tw 0 -1.231 Td [(financial instrument for which the effective interest method is used)-2 ( )]TJ 0.025 Tc 0.059 Tw 0 -1.231 Td [(is amortized to )0.5 (the current profit or )0.5 (loss. )0.5 (Amortization may begin )]TJ 0.028 Tw 0 -1.231 Td (as soon as an adjustment exists and shall begin no later than when )Tj 0.045 Tw 0 -1.231 Td (the hedged item ceases to be adjusted for changes in its fair value )Tj 0 Tw 0 -1.231 Td (attributable to the risk being hedged.)Tj 0.029 Tc 0.079 Tw 0 -2.462 Td [(If)4 ( )0.5 (the)4 ( )0.6 (hedged)4 ( )0.5 (item)4.1 ( )0.5 (is)4 ( )0.5 (derecognized,)4 ( )0.5 (the)4 ( )0.5 (unamortized)4 ( )0.5 (fair)4 ( )0.6 (value)4.1 ( )0.5 (is)4 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (recognized immediately in the current profit or loss.)Tj 0.024 Tc 0 -2.462 Td [(When an unrecognized firm commitment is designated as a hedged)-1 ( )]TJ 0.043 Tc 0.07 Tw 0 -1.231 Td [(item,)12.1 ( the)12.1 ( subsequent)12.1 ( cumulative)12.1 ( change)12.1 ( in)12.1 ( the)12.1 ( fair)12.1 ( value)12.1 ( of)12 ( the)18.1 ( )]TJ 0.029 Tc 0.079 Tw 0 -1.231 Td [(firm)4 ( )0.5 (commitment)4 ( )0.5 (attributable)4.1 ( )0.5 (to)4 ( )0.5 (the)4 ( )0.5 (hedged)4 ( )0.5 (risk)4 ( )0.5 (is)4 ( )0.5 (recognized)4 ( )0.5 (as)4 ( )]TJ 0.028 Tc 0.08 Tw 0 -1.231 Td [(an)3 ( )0.5 (asset)3 ( )0.5 (or)3 ( )0.5 (liability)3 ( )0.5 (with)3 ( )0.5 (a)3.1 ( )0.5 (corresponding)3 ( )0.5 (gain)3 ( )0.5 (or)3 ( )0.5 (loss)3 ( )0.5 (recognized)3 ( )]TJ 0.032 Tc 0.076 Tw 0 -1.231 Td [(in)7 ( )0.5 (the)7 ( )0.5 (current)7 ( )0.5 (profit)6.9 ( )0.6 (or)7.1 ( )0.5 (loss.)7 ( )0.5 (The)7 ( )0.6 (changes)7 ( )0.6 (in)7 ( )0.5 (the)7 ( )0.5 (fair)7 ( )0.6 (value)7 ( )0.5 (of)7 ( )0.5 (the)7 ( )]TJ 0.048 Tc 0.07 Tw 0 -1.231 Td [(hedging)12.6 ( 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securities)Tj /T1_0 1 Tf 0.056 Tc 0.069 Tw 0 -2.462 Td [(I)0.5 (f)13 ( )-0.6 (t)0.5 (h)0.5 (e)13 ( )-0.6 (C)0.5 (o)0.5 (m)0.5 (p)0.5 (an)0.5 (y)13 ( se)0.5 (c)0.5 (u)0.5 (r)0.5 (i)0.5 (ti)0.5 (z)0.5 (e)0.5 (s)13 ( )-0.6 (p)0.5 (a)0.5 (r)0.5 (t)13 ( )-0.6 (o)0.5 (f)13 ( th)0.5 (e)13 ( a)0.5 (c)0.5 (co)0.5 (u)0.5 (n)0.5 (ts)13 ( r)0.5 (e)0.5 (c)0.5 (ei)0.5 (v)0.5 (a)0.5 (b)0.5 (le)0.5 (s)13 ( a)0.5 (nd)13 ( s)0.5 (e)0.5 (ll)0.5 (s)13 ( it)31 ( )]TJ 0.047 Tc 0.07 Tw 0 -1.231 Td [(t)0.5 (o)13 ( )0.6 (a)13 ( )0.5 (s)0.6 (p)0.5 (e)0.5 (c)0.6 (i)0.5 (a)0.5 (l)13 ( )0.6 (p)0.5 (u)0.5 (r)0.5 (p)0.5 (o)0.6 (s)0.5 (e)13 ( )0.6 (e)0.5 (n)0.5 (t)0.5 (i)0.6 (t)0.5 (y)0.5 (,)13 ( )0.5 (w)0.6 (h)0.5 (i)0.5 (c)0.6 (h)13 ( )0.5 (t)0.5 (h)0.6 (e)0.5 (n)13 ( )0.5 (i)0.6 (s)0.5 (s)0.5 (u)0.5 (e)0.6 (s)13 ( )0.5 (s)0.6 (e)0.5 (c)0.5 (u)0.5 (r)0.6 (i)0.5 (t)0.5 (i)0.5 (e)0.6 (s)13 ( )0.5 (t)0.5 (o)13.1 ( )0.5 (i)0.5 (n)0.5 (v)0.6 (e)0.5 (s)0.5 (t)0.5 (o)0.6 (r)0.5 (s)0.5 (,)13 ( )0.6 (t)0.5 (h)0.5 (e)22 ( 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)0.5 (a)10 ( )0.5 (highly)10 ( )0.5 (probable)10 ( )0.5 (forecast)10 ( )]TJ 0.048 Tc 0.07 Tw 0 -1.231 Td [(transaction,)12 ( or)12.1 ( a)12.1 ( foreign)12.1 ( currency)12.1 ( risk)12.1 ( in)12.1 ( an)12.1 ( unrecognised)12.1 ( firm)23 ( )]TJ 0.025 Tc -0.025 Tw 0 -1.231 Td (commitment.)Tj 0.041 Tw -2.181 -2.462 Td [(\(3\) )-623.5 (Hedge of a net investment in a foreign operation is a hedge of the )]TJ 0 Tw 2.181 -1.231 Td (exposure to foreign exchange risk associated with a net investment )Tj 0.016 Tw 0 -1.231 Td (in a foreign operation. Net investment in a foreign operation is the )Tj 0 Tw 0 -1.231 Td (share of interest in the net asset of the foreign operation.)Tj ET endstream endobj 157 0 obj <>stream BT 0 0 0 1 k /Perceptual ri /GS0 gs /T1_0 1 Tf 0.025 Tc 12 0 0 12 281.8878 18.7502 Tm (\226 64 \226)Tj 13 0 3.4833 13 140.3981 776.3179 Tm [(\(2\) )-664.5 (As a lessor)]TJ 0.06 Tw 13 0 0 13 170.0787 744.3179 Tm (If the transfer of assets in the after-sale and leaseback transaction )Tj 0.038 Tc 0.07 Tw 0 -1.231 Td [(is)12.7 ( a)12.8 ( sale,)12.8 ( the)12.8 ( Company,)12.8 ( as)12.8 ( a)12.8 ( lessor,)12.8 ( accounts)12.8 ( for)12.8 ( asset)12.8 ( purchase,)13 ( )]TJ 0.049 Tc 0 -1.231 Td [(and)12.2 ( accounts)12.2 ( for)12.2 ( asset)12.2 ( lease)12.3 ( in)12.2 ( accordance)12.2 ( with)12.2 ( policies)12.2 ( in)12.2 ( the)24.1 ( )]TJ 0.038 Tc 0 -1.231 Td [(afore)0.5 (mentioned)12.9 ( \223)12.9 (2)12.9 (.)12.9 ( The)13 ( Company)12.9 ( as)12.9 ( a)13 ( lessor\224;)12.9 ( if)13 ( the)12.9 ( transfer)13 ( of)13 ( )]TJ 0.025 Tc 0.064 Tw 0 -1.231 Td (assets in the after-sale and leaseback transaction is not a sale, the )Tj 0.039 Tc 0.07 Tw 0 -1.231 Td [(Company,)12.7 ( as)12.6 ( a)12.7 ( lessor,)12.7 ( does)12.7 ( not)12.7 ( recognize)12.7 ( the)12.7 ( transferred)12.6 ( assets,)14 ( )]TJ 0.028 Tc 0.08 Tw 0 -1.231 Td [(but)3 ( )0.5 (recognizes)3 ( )0.5 (a)3 ( )0.5 (financial)3 ( )0.5 (asset)3 ( )0.5 (equal)3 ( )0.6 (to)3 ( )0.5 (the)3 ( )0.5 (transfer)3 ( )0.5 (income.)3 ( )0.5 (For)3.1 ( )]TJ 0.052 Tc 0.07 Tw 0 -1.231 Td [(details)12.8 ( of)12.9 ( accounting)12.9 ( treatment)12.8 ( for)12.9 ( financial)12.9 ( assets,)12.9 ( please)12.8 ( see)27 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (Note \223III. \(X\) Financial instruments\224.)Tj /T1_1 1 Tf -0.025 Tw 6.5 0 0 13 85.0394 584.3179 Tm (\(XXXIII\))Tj -0.194 Tw 13 0 0 13 112.3323 584.3179 Tm [( Discontinued )-194 (operations)]TJ /T1_0 1 Tf 0.083 Tw 0.081 -2.462 Td [(A )0.5 (discontinued )0.5 (operation )0.5 (is )0.5 (a )0.5 (clearly )0.5 (distinguished )0.5 (component )0.5 (of )0.5 (an )0.5 (entity, )]TJ 0.08 Tw 0 -1.231 Td (that either has been disposed of, or is classified as held for sale, and\ meets )Tj 0 Tw 0 -1.231 Td (any of the following criteria:)Tj 0.047 Tc 0.07 Tw 0 -2.462 Td [(1)22 (.)22 ( )-1013.5 (represents)12.9 ( a)12.8 ( separate)12.8 ( major)12.9 ( line)12.8 ( of)12.9 ( business)12.8 ( or)12.9 ( geographical)12.8 ( area)12.9 ( of)22 ( )]TJ 0.025 Tc -0.025 Tw 2.181 -1.231 Td (operations;)Tj 0.078 Tw -2.181 -2.462 Td [(2. )-1027.5 (is )0.5 (part )0.5 (of )0.5 (a )0.5 (single )0.5 (coordinated )0.6 (plan )0.6 (to )0.5 (dispose )0.6 (of )0.5 (a )0.5 (separate )0.5 (major )0.5 (line )]TJ 0 Tw 2.181 -1.231 Td (of business or geographical area of operations;)Tj -2.181 -2.462 Td [(3. )-1105.5 (is a subsidiary acquired exclusively with a view to resale.)]TJ 0.01 Tw 0 -2.462 Td [(The )0.5 (profits )0.5 (or )0.5 (losses from )0.5 (continuing operations )0.5 (and )0.5 (discontinued operations )]TJ 0.042 Tc 0.07 Tw 0 -1.231 Td [(are)12.3 ( presented)12.3 ( in)12.2 ( the)12.3 ( income)12.2 ( statement,)12.3 ( respectively.)12.3 ( The)12.3 ( profits)12.3 ( or)12.2 ( losses)17 ( )]TJ 0.069 Tc 0 -1.231 Td [(from)12.9 ( discontinued)12.9 ( operations)12.9 ( such)12.9 ( as)12.9 ( impairment)12.9 ( losses)12.9 ( and)12.9 ( reversed)44 ( )]TJ 0.061 Tc 0 -1.231 Td [(amounts)12.1 ( and)12.1 ( the)12.1 ( profits)12.2 ( or)12.1 ( losses)12.1 ( of)12.1 ( disposal)12.1 ( shall)12.1 ( be)12.1 ( presented)12.1 ( as)12.1 ( the)36.1 ( )]TJ 0.029 Tc 0.079 Tw 0 -1.231 Td [(profits)4 ( )0.5 (or)4 ( )0.5 (losses)4.1 ( )0.5 (from)4 ( )0.5 (discontinued)4 ( )0.5 (operations.)4 ( )0.5 (For)4 ( )0.5 (discontinued)4 ( )0.6 (operations)4 ( )]TJ 0.056 Tc 0.07 Tw 0 -1.231 Td [(presented)12.5 ( in)12.5 ( the)12.6 ( current)12.6 ( period,)12.5 ( the)12.6 ( information)12.6 ( originally)12.5 ( presented)12.6 ( as)31 ( )]TJ 0.054 Tc 0 -1.231 Td [(the)12.9 ( )0.5 (profits)12.9 ( or)13 ( losse)0.5 (s)12.9 ( from)12.9 ( c)0.5 (ontinuing)12.9 ( )0.5 (operations)13 ( in)12.9 ( the)13 ( curren)0.5 (t)12.9 ( financi)0.5 (al)29 ( )]TJ 0 -1.231 Td [(s)0.5 (tat)0.5 (em)0.5 (en)0.5 (ts)13 ( s)0.5 (ha)0.5 (ll)12.9 ( )0.5 (be)13 ( p)0.5 (re)0.5 (se)0.5 (nt)0.5 (ed)13 ( a)0.5 (s)12.9 ( )0.5 (the)13 ( )0.5 (pro)0.5 (fi)0.5 (ts)13 ( or)13 ( l)0.5 (os)0.5 (se)0.5 (s)12.9 ( )0.5 (fr)0.5 (om)13 ( di)0.5 (sc)0.5 (on)0.5 (ti)0.5 (nue)0.5 (d)29 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (operations during comparable accounting periods again.)Tj ET endstream endobj 156 0 obj <>stream BT 0 0 0 1 k /Perceptual ri /GS0 gs /T1_0 1 Tf 0.025 Tc 12 0 0 12 281.8878 18.7502 Tm (\226 63 \226)Tj 0.055 Tc 0.07 Tw 13 0 0 13 170.0787 776.3179 Tm [(Where)12.9 ( a)13 ( change)12.9 ( in)12.9 ( a)12.9 ( financing)12.9 ( lease)12.9 ( is)12.9 ( not)12.9 ( ac)0.5 (counted)13 ( for)12.9 ( as)12.9 ( a)30 ( )]TJ 0.068 Tc 0 -1.231 Td [(separate)12.7 ( lease,)12.6 ( the)12.6 ( Company)12.7 ( accounts)12.6 ( for)12.7 ( the)12.7 ( lease)12.7 ( after)12.7 ( the)43 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (change according to the following situation:)Tj 0.055 Tc 0.07 Tw 0 -2.462 Td [(\225)30 ( )-1430.5 (In)12.1 ( case)12.2 ( where)12.2 ( the)12.2 ( lease)12.2 ( would)12.2 ( have)12.2 ( been)12.1 ( classified)12.2 ( as)12.2 ( an)30 ( )]TJ 0.032 Tc 0.076 Tw 2.181 -1.231 Td [(operating)7 ( )0.5 (lease)7 ( )0.5 (assuming)7 ( )0.5 (the)7 ( )0.5 (modification)7 ( )0.5 (became)7 ( )0.5 (effective)7 ( )]TJ 0.089 Tc 0.07 Tw 0 -1.231 Td [(at)12.7 ( the)12.8 ( commencement)12.8 ( date)12.7 ( of)12.7 ( the)12.8 ( lease,)12.8 ( the)12.8 ( Company)64 ( )]TJ 0.029 Tc 0.079 Tw 0 -1.231 Td [(a)0.5 (cc)0.5 (ou)0.5 (nt)0.5 (s)4 ( )0.5 (fo)0.5 (r)4 ( )0.5 (it)4 ( )0.5 (a)0.5 (s)4 ( )0.5 (a)4 ( )0.5 (n)0.5 (ew)4 ( )0.5 (l)0.5 (ea)0.5 (s)0.5 (e)4 ( )0.5 (fr)0.5 (om)4 ( )0.5 (t)0.5 (he)4 ( )0.5 (e)0.5 (f)0.5 (fe)0.5 (ct)0.5 (iv)0.5 (e)4 ( )0.5 (da)0.5 (te)4 ( )0.5 (o)0.5 (f)4 ( )0.5 (th)0.5 (e)4 ( )]TJ 0.025 Tc 0.083 Tw 0 -1.231 Td [(modification and )0.5 (the )0.5 (net )0.5 (investment )0.5 (in )0.5 (the )0.5 (lease )0.5 (prior )0.5 (to )0.5 (the )]TJ 0.049 Tc 0.07 Tw 0 -1.231 Td [(effective)12.4 ( date)12.4 ( of)12.4 ( the)12.4 ( modification)12.4 ( is)12.4 ( taken)12.4 ( as)12.4 ( the)12.4 ( carrying)24 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (amount of the leased assets;)Tj 0.066 Tc 0.07 Tw -2.181 -2.462 Td [(\225)41 ( )-1419.5 (In)12.9 ( case)12.9 ( where)12.9 ( the)12.9 ( lease)12.9 ( would)12.9 ( have)12.9 ( been)12.9 ( classified)12.8 ( as)12.9 ( a)41 ( )]TJ 0.032 Tc 0.076 Tw 2.181 -1.231 Td [(financing)7 ( )0.5 (lease)7 ( )0.5 (assuming)7 ( )0.5 (the)7 ( )0.5 (modification)7 ( )0.5 (became)7 ( )0.5 (effective)7 ( )]TJ 0.089 Tc 0.07 Tw 0 -1.231 Td [(at)12.7 ( the)12.8 ( commencement)12.8 ( date)12.7 ( of)12.7 ( the)12.8 ( lease,)12.8 ( the)12.8 ( Company)64 ( )]TJ 0.025 Tc 0.067 Tw 0 -1.231 Td (conducts accounting treatment in accordance with the policy )Tj 0.066 Tc 0.07 Tw 0 -1.231 Td [(r)0.5 (e)0.5 (g)0.5 (a)0.5 (rd)0.5 (i)0.5 (n)0.5 (g)13 ( )0.5 (th)0.5 (e)13 ( )0.5 (m)0.5 (o)0.5 (d)0.5 (i)0.5 (fi)0.5 (c)0.5 (a)0.5 (t)0.5 (i)0.5 (o)0.5 (n)13 ( o)0.5 (r)13 ( )0.5 (r)0.5 (e)0.5 (n)0.5 (e)0.5 (go)0.5 (t)0.5 (i)0.5 (a)0.5 (t)0.5 (io)0.5 (n)13 ( )0.5 (o)0.5 (f)13 ( )0.5 (c)0.5 (on)0.5 (t)0.5 (r)0.5 (a)0.5 (c)0.5 (t)0.5 (s)41 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (described in this Note \223III. \(X\)\226Financial instruments\224.)Tj /T1_1 1 Tf 13 0 3.4833 13 112.0517 472.3179 Tm [(3. )-1105.5 (After-sale and leaseback transactions)]TJ /T1_0 1 Tf 0.047 Tc 0.07 Tw 13 0 0 13 141.7323 440.3179 Tm [(The)12.9 ( Company)12.8 ( assesses)12.8 ( and)12.9 ( determines)12.9 ( whether)12.8 ( the)12.8 ( asset)12.8 ( transfer)12.8 ( in)22 ( )]TJ 0.045 Tc 0 -1.231 Td [(the)12.4 ( after-sale)12.3 ( and)12.3 ( leaseback)12.3 ( transaction)12.3 ( is)12.3 ( a)12.4 ( sale)12.4 ( in)12.3 ( accordance)12.3 ( with)20 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (principles described in Note \223III. \(XXVIII\) Revenue\224.)Tj 13 0 3.4833 13 140.3981 376.3179 Tm [(\(1\) )-664.5 (As a lessee)]TJ 0.033 Tc 0.075 Tw 13 0 0 13 170.0787 344.3179 Tm [(I)0.5 (f)8 ( )0.5 (th)0.5 (e)8 ( )0.5 (a)0.5 (ss)0.5 (e)0.5 (t)8 ( )0.5 (tr)0.5 (a)0.5 (ns)0.5 (fe)0.5 (r)8 ( )0.5 (i)0.5 (n)8 ( )0.5 (th)0.5 (e)8 ( )0.5 (a)0.5 (ft)0.5 (e)0.5 (r-)0.5 (s)0.5 (al)0.5 (e)8 ( )0.5 (a)0.5 (nd)8 ( )0.5 (l)0.5 (ea)0.5 (s)0.5 (e)0.5 (ba)0.5 (c)0.5 (k)8 ( )0.5 (tr)0.5 (an)0.5 (s)0.5 (ac)0.5 (t)0.5 (io)0.5 (n)8 ( )0.5 (is)8 ( )]TJ 0.025 Tc 0.07 Tw 0 -1.231 Td (a sale, the Company, as a lessee, measures the right-of-use assets )Tj 0.044 Tc 0.069 Tw 0 -1.231 Td [(f)0.6 (o)0.5 (r)0.6 (m)0.5 (e)0.6 (d)13 ( b)0.5 (y)13.1 ( t)0.6 (h)0.5 (e)13.1 ( a)0.5 (f)0.6 (t)0.5 (e)0.6 (r)0.5 (-)0.6 (s)0.6 (a)0.5 (l)0.6 (e)13 ( a)0.6 (n)0.5 (d)13 ( l)0.6 (e)0.5 (a)0.6 (s)0.5 (e)0.6 (b)0.6 (a)0.5 (c)0.6 (k)13 ( b)0.5 (a)0.6 (s)0.6 (e)0.5 (d)13.1 ( o)0.6 (n)13 ( t)0.5 (h)0.6 (e)13 ( p)0.5 (a)0.6 (r)0.6 (t)13 ( o)0.5 (f)13.1 ( t)0.6 (h)0.5 (e)19 ( )]TJ 0.025 Tc 0.044 Tw 0 -1.231 Td (book value of the original assets related to the use rights obtained )Tj 0.042 Tc 0.07 Tw 0 -1.231 Td [(from)12.3 ( the)12.4 ( leaseback,)12.3 ( and)12.4 ( recognize)12.3 ( relevant)12.3 ( gains)12.4 ( or)12.4 ( losses)12.3 ( only)17 ( )]TJ 0.025 Tc 0.02 Tw 0 -1.231 Td [(for the )0.5 (right to transfer )0.5 (to the )0.5 (lessor; if the )0.5 (transfer of )0.5 (assets in )0.5 (the )]TJ 0.041 Tc 0.07 Tw 0 -1.231 Td [(after-sale)12.4 ( and)12.5 ( leaseback)12.4 ( transaction)12.5 ( is)12.5 ( not)12.4 ( a)12.5 ( sale,)12.4 ( the)12.5 ( Company,)16 ( )]TJ 0.063 Tc 0 -1.231 Td [(as)12.7 ( a)12.6 ( lessee,)12.7 ( continues)12.6 ( to)12.6 ( recognize)12.6 ( the)12.7 ( transferred)12.6 ( assets)12.7 ( and)38 ( )]TJ 0.038 Tc 0 -1.231 Td [(recognizes)12.9 ( a)12.9 ( financial)12.9 ( liability)12.9 ( equal)12.9 ( to)12.9 ( the)12.9 ( transfer)12.9 ( income.)12.9 ( For)13 ( )]TJ 0.025 Tc 0.078 Tw 0 -1.231 Td (details of accounting treatment for financial liabilities, please see )Tj 0 Tw 0 -1.231 Td (Note \223III. \(X\) Financial instruments\224.)Tj ET endstream endobj 155 0 obj <>stream BT 0 0 0 1 k /Perceptual ri /GS0 gs /T1_0 1 Tf 0.025 Tc 12 0 0 12 281.8878 18.7502 Tm (\226 62 \226)Tj 13 0 3.4833 13 140.3981 776.3179 Tm [(\(1\) )-664.5 (Accounting treatment of operating leases)]TJ 0.027 Tc 0.081 Tw 13 0 0 13 170.0787 744.3179 Tm [(The)2 ( )0.5 (lease)2 ( )0.5 (payments)2 ( )0.5 (derived)1.9 ( )0.5 (from)2 ( )0.5 (operating)2 ( leases)2 ( )0.5 (are)2 ( )0.5 (recognised)2 ( )]TJ 0.07 Tc 0.07 Tw 0 -1.231 Td [(as)12.6 ( rental)12.5 ( income)12.6 ( on)12.5 ( a)12.6 ( straight-line)12.6 ( basis)12.6 ( over)12.6 ( the)12.6 ( respective)45 ( )]TJ 0.035 Tc 0.073 Tw 0 -1.231 Td [(lease)10 ( )0.5 (terms.)10 ( )0.5 (Initial)10 ( )0.5 (direct)10 ( )0.5 (costs)10 ( )0.5 (relating)10 ( )0.5 (to)10 ( )0.5 (operating)10 ( )0.5 (leases)10 ( )0.5 (to)10 ( )0.5 (be)10 ( )]TJ 0.039 Tc 0.07 Tw 0 -1.231 Td [(incurred)12.8 ( by)12.8 ( the)12.8 ( Company)12.9 ( shall)12.8 ( be)12.8 ( capitalized)12.8 ( and)12.8 ( then)12.8 ( included)14 ( )]TJ 0.048 Tc 0 -1.231 Td [(in)12.5 ( the)12.6 ( current)12.6 ( profit)12.5 ( and)12.6 ( loss)12.5 ( by)12.6 ( stages)12.6 ( at)12.6 ( the)12.5 ( same)12.6 ( base)12.6 ( as)12.6 ( the)23 ( )]TJ 0.051 Tc 0 -1.231 Td [(recognition)12.5 ( of)12.5 ( rental)12.4 ( income)12.5 ( over)12.5 ( the)12.4 ( lease)12.4 ( term.)12.4 ( The)12.5 ( variable)26 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td [(l)0.5 (ea)0.5 (s)0.5 (e )0.5 (p)0.5 (ay)0.5 (me)0.5 (n)0.5 (ts)0.5 ( )0.5 (no)0.5 (t )0.5 (i)0.5 (nc)0.5 (lu)0.5 (d)0.5 (ed)0.5 ( i)0.5 (n)0.5 ( t)0.5 (he)0.5 ( )0.5 (me)0.5 (a)0.5 (su)0.5 (r)0.5 (em)0.5 (e)0.5 (nt)0.5 ( o)0.5 (f)0.5 ( l)0.5 (ea)0.5 (s)0.5 (e)0.5 ( p)0.5 (ay)0.5 (m)0.5 (en)0.5 (t)0.5 (s )]TJ 0.009 Tw 0 -1.231 Td (shall be recognised in profit or loss in the period in which they are )Tj -0.025 Tw 0 -1.231 Td (occurred.)Tj 0 Tw 13 0 3.4833 13 140.3981 584.3179 Tm [(\(2\) )-664.5 (Accounting treatment of financing leases)]TJ 0.006 Tw 13 0 0 13 170.0787 552.3179 Tm [(At )0.5 (the commencement )0.5 (date of )0.5 (lease )0.5 (term, the )0.5 (Company recognizes )]TJ 0.041 Tw 0 -1.231 Td (financing lease receivable and derecognizes the underlying assets. )Tj 0.076 Tw 0 -1.231 Td (The Company initially measures financing lease receivable in the )Tj 0.017 Tc 0 Tw 0 -1.231 Td [(amount of net investment in the lease. 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(h)13 ( )0.6 (t)0.5 (h)0.5 (e)13.1 ( )0.5 (p)0.5 (r)0.6 (e)0.5 (s)0.5 (e)0.6 (n)0.5 (t)13 ( )0.6 (v)0.5 (a)0.6 (l)0.5 (u)0.5 (e)13 ( )0.6 (c)0.5 (a)0.6 (l)0.5 (c)0.5 (u)0.6 (l)0.5 (a)0.5 (t)0.6 (e)0.5 (d)13 ( )0.6 (b)0.5 (a)0.5 (s)0.6 (e)0.5 (d)13 ( )0.6 (o)0.5 (n)13 ( )0.6 (t)0.5 (h)0.5 (e)22 ( )]TJ 0.04 Tc 0 -1.231 Td [(lease)12.4 ( payments)12.4 ( after)12.4 ( changes)12.5 ( and)12.4 ( the)12.4 ( initial)12.4 ( discount)12.5 ( rate.)15 ( )]TJ 0.025 Tc 0.056 Tw 0 -1.231 Td [(However, if )0.5 (the lease payments change is due to a )0.5 (change in )]TJ 0 Tw 0 -1.231 Td (a floating interest rate, a revised discount rate is used.)Tj 13 0 3.4833 13 140.3981 360.3179 Tm [(\(3\) )-664.5 (Short-term leases and leases of low-value assets)]TJ 0.046 Tc 0.07 Tw 13 0 0 13 170.0787 328.3179 Tm [(The)12.2 ( right-of-use)12.2 ( asset)12.2 ( and)12.2 ( lease)12.2 ( liability)12.2 ( are)12.2 ( not)12.2 ( recognized)12.2 ( by)21 ( )]TJ 0.025 Tc 0.047 Tw 0 -1.231 Td [(the )0.5 (Company )0.5 (for short-term )0.5 (leases )0.5 (and leases )0.5 (of )0.5 (low-value assets, )]TJ 0.038 Tc 0.07 Tw 0 -1.231 Td [(and)12.8 ( the)12.8 ( relevant)12.8 ( lease)12.8 ( payments)12.8 ( are)12.8 ( included)12.7 ( in)12.8 ( profit)12.8 ( or)12.8 ( loss)12.8 ( in)13 ( )]TJ 0 -1.231 Td [(th)0.5 (e)12.9 ( )0.5 (pe)0.5 (r)0.5 (iod)13 ( o)0.5 (r)12.9 ( )0.5 (co)0.5 (st)0.5 (s)12.9 ( )0.5 (of)13 ( r)0.5 (el)0.5 (e)0.5 (van)0.5 (t)12.9 ( )0.5 (as)0.5 (s)0.5 (ets)13 ( )0.5 (in)12.9 ( )0.5 (e)0.5 (ac)0.5 (h)12.9 ( )0.5 (pe)0.5 (ri)0.5 (od)13 ( of)13 ( t)0.5 (he)13 ( l)0.5 (ea)0.5 (s)0.5 (e)13 ( )]TJ 0.056 Tc 0 -1.231 Td [(te)0.5 (rm)13 ( on)13 ( a)12.9 ( )0.5 (str)0.5 (aig)0.5 (ht)0.5 (-li)0.5 (ne)12.9 ( )0.5 (bas)0.5 (is.)13 ( S)0.5 (hort)0.5 (-t)0.5 (erm)13 ( le)0.5 (ase)0.5 (s)12.9 ( )0.5 (ar)0.5 (e)12.9 ( )0.5 (def)0.5 (ine)0.5 (d)12.9 ( a)0.5 (s)31 ( )]TJ 0.055 Tc 0 -1.231 Td [(leases)12.8 ( with)12.7 ( a)12.8 ( lease)12.8 ( term)12.8 ( of)12.8 ( not)12.8 ( more)12.8 ( than)12.7 ( 1)12.8 (2)12.8 ( months)12.7 ( from)12.8 ( the)30 ( )]TJ 0.036 Tc 0.072 Tw 0 -1.231 Td [(commencement)11 ( )0.5 (date)11 ( )0.5 (and)11 ( )0.5 (excluding)11 ( )0.5 (a)11 ( )0.5 (purchase)11.1 ( )0.5 (option.)11 ( )0.5 (Leases)11 ( )0.5 (of)11 ( )]TJ 0.03 Tc 0.078 Tw 0 -1.231 Td [(low-value)5 ( )0.5 (assets)5 ( )0.6 (are)5 ( )0.5 (defined)4.9 ( )0.6 (as)5 ( )0.5 (leases)5.1 ( with)5 ( )0.5 (underlying)5 ( )0.5 (low)5.1 ( )0.5 (value)5 ( )]TJ 0.025 Tc 0.025 Tw 0 -1.231 Td [(when )0.5 (new. )0.5 (Where )0.6 (the )0.5 (Company )0.5 (subleases )0.5 (or )0.5 (expects )0.5 (to )0.5 (sublease )0.5 (a )]TJ 0.073 Tw 0 -1.231 Td [(leased )0.5 (asset, )0.5 (the original lease shall )0.5 (not )0.5 (belong to a lease )0.5 (of low-)]TJ 0 Tw 0 -1.231 Td (value asset.)Tj ET endstream endobj 162 0 obj <>stream BT 0 0 0 1 k /Perceptual ri /GS0 gs /T1_0 1 Tf 0.025 Tc 12 0 0 12 281.8878 18.7502 Tm (\226 59 \226)Tj 0.051 Tc 0.07 Tw 13 0 0 13 170.0787 776.3179 Tm [(The)12.2 ( Company)12.1 ( determines)12.2 ( whether)12.2 ( the)12.1 ( right-of-use)12.2 ( assets)12.2 ( have)26 ( )]TJ 0.061 Tc 0 -1.192 Td [(been)12.3 ( impaired)12.3 ( in)12.3 ( accordance)12.2 ( with)12.2 ( the)12.3 ( principles)12.3 ( described)12.2 ( in)36 ( )]TJ 0.04 Tc 0 -1.192 Td [(Note)12.6 ( \223III.)12.6 ( \(XXI\)\226Impairment)12.6 ( of)12.6 ( long-term)12.6 ( assets\224)12.5 ( and)12.6 ( conducts)15 ( )]TJ 0.025 Tc 0 Tw 0 -1.192 Td (accounting treatment for impairment loss identified.)Tj 13 0 3.4833 13 140.3981 698.8179 Tm [(\(2\) )-664.5 (Lease liabilities)]TJ 0.006 Tw 13 0 0 13 170.0787 667.8179 Tm [(At )0.5 (the commencement )0.5 (date of )0.5 (lease )0.5 (term, the )0.5 (Company recognizes )]TJ 0.026 Tc 0.082 Tw 0 -1.192 Td [(lease)1 ( )0.6 (liabilities)1 ( )0.5 (for)1 ( )0.5 (leases)1 ( )0.5 (\(excluding)1 ( )0.5 (short-term)1 ( )0.5 (leases)1 ( )0.5 (and)1 ( )0.5 (leases)1 ( )]TJ 0.025 Tc 0.053 Tw 0 -1.192 Td (of low-value assets\). Lease liabilities are initially measured based )Tj 0.023 Tc 0 Tw 0 -1.192 Td [(on the present value of outstanding lease payment. Lease payments)-2 ( )]TJ 0.025 Tc -0.025 Tw 0 -1.192 Td (include:)Tj /C0_0 1 Tf 0 Tc 0 Tw 0 -2.385 Td <01FA>Tj /T1_0 1 Tf 0.025 Tc 0.037 Tw 1.025 0 Td [( )-843.5 (fixed payments \(including in-substance fixed payments\), less )]TJ 0 Tw 1.155 -1.192 Td (any lease incentives \(if there is a lease incentive\);)Tj /C0_0 1 Tf 0 Tc -2.181 -2.385 Td <01FB>Tj /T1_0 1 Tf 0.025 Tc 1.025 0 Td [( )-880.5 (variable lease payment that are based on an index or a rate;)]TJ /C0_0 1 Tf 0 Tc -1.025 -2.385 Td <01FC>Tj /T1_0 1 Tf 0.023 Tc 1.025 0 Td [( )-882.5 (amounts expected to be payable under the guaranteed residual)-2 ( )]TJ 0.025 Tc 1.155 -1.192 Td (value provided by the Company;)Tj /C0_0 1 Tf 0 Tc -2.181 -2.385 Td <01FD>Tj /T1_0 1 Tf 0.05 Tc 0.07 Tw 1.025 0 Td [( )-785.5 (the)12.2 ( exercise)12.2 ( price)12.2 ( of)12.2 ( a)12.2 ( purchase)12.1 ( option)12.2 ( if)12.1 ( the)12.2 ( Company)12.1 ( is)25 ( )]TJ 0.025 Tc 0 Tw 1.155 -1.192 Td (reasonably certain to exercise that option;)Tj /C0_0 1 Tf 0 Tc -2.181 -2.385 Td <01FE>Tj /T1_0 1 Tf 0.054 Tc 0.07 Tw 1.025 0 Td [( )-781.5 (payments)12.7 ( of)12.7 ( penalties)12.6 ( for)12.7 ( terminating)12.6 ( the)12.7 ( lease)12.7 ( option,)12.7 ( if)29 ( )]TJ 0.042 Tc 1.155 -1.192 Td [(the)12.2 ( lease)12.1 ( term)12.1 ( reflects)12.1 ( that)12.1 ( the)12.1 ( Company)12.1 ( will)12.2 ( exercise)12.2 ( that)17.1 ( )]TJ 0.025 Tc -0.025 Tw 0 -1.192 Td (option.)Tj 0.03 Tc 0.078 Tw -2.181 -2.385 Td [(The)5 ( )0.5 (Company)5 ( )0.5 (adopts)5 ( )0.6 (the)5 ( )0.5 (interest)5 ( )0.6 (rate)5.1 ( )0.5 (implicit)5 ( )0.5 (in)5.1 ( )0.5 (the)5 ( )0.5 (lease)5 ( )0.5 (as)5 ( )0.5 (the)5 ( )]TJ 0.045 Tc 0.071 Tw 0 -1.192 Td [(discount)12 ( )0.6 (rate.)12.1 ( )0.5 (If)12 ( )0.6 (that)12.1 ( )0.5 (rate)12.1 ( )0.5 (cannot)12 ( )0.6 (be)12.1 ( )0.6 (determined)12 ( )0.6 (reasonably,)12 ( )0.6 (the)20 ( )]TJ 0.025 Tc 0 Tw 0 -1.192 Td (Company\222s incremental borrowing rate is used.)Tj 0.077 Tc 0.07 Tw 0 -2.385 Td [(The)12.5 ( Company)12.5 ( shall)12.5 ( calculate)12.4 ( the)12.4 ( interest)12.4 ( expenses)12.4 ( of)12.5 ( lease)52.1 ( )]TJ 0.041 Tc 0 -1.192 Td [(liabilities)12.5 ( over)12.4 ( the)12.5 ( lease)12.5 ( term)12.5 ( at)12.5 ( the)12.5 ( fixed)12.5 ( periodic)12.5 ( interest)12.5 ( rate,)16 ( )]TJ 0.03 Tc 0.078 Tw 0 -1.192 Td [(a)0.5 (n)0.5 (d)5 ( )0.5 (i)0.5 (nc)0.5 (l)0.5 (u)0.5 (d)0.5 (e)5 ( )0.5 (i)0.5 (t)5 ( )0.5 (i)0.5 (n)0.5 (to)5 ( )0.5 (p)0.5 (r)0.5 (o)0.5 (f)0.5 (i)0.5 (t)5 ( )0.5 (o)0.5 (r)5 ( l)0.5 (o)0.5 (s)0.5 (s)5 ( )0.5 (i)0.5 (n)5 ( )0.5 (t)0.5 (h)0.5 (e)5 ( )0.5 (p)0.5 (e)0.5 (r)0.5 (io)0.5 (d)5 ( )0.5 (o)0.5 (r)5 ( )0.5 (c)0.5 (o)0.5 (s)0.5 (t)5 ( )0.5 (o)0.5 (f)5 ( )0.5 (r)0.5 (e)0.5 (le)0.5 (v)0.5 (a)0.5 (n)0.5 (t)5 ( )]TJ 0.025 Tc -0.025 Tw 0 -1.192 Td (assets.)Tj ET endstream endobj 161 0 obj <>stream BT 0 0 0 1 k /Perceptual ri /GS0 gs /T1_0 1 Tf 0.025 Tc 12 0 0 12 281.8878 18.7502 Tm (\226 58 \226)Tj /T1_1 1 Tf -0.025 Tw 7.15 0 0 13 85.0394 776.409 Tm (\(XXXII\))Tj 0 Tc 0 Tw 7.8 0 0 13 112.1015 776.409 Tm ( )Tj 0.025 Tc -0.025 Tw 13 0 0 13 113.3858 776.409 Tm (Lease)Tj /T1_0 1 Tf 0.038 Tc 0.07 Tw 0 -2.462 Td [(A)12.5 ( lease)12.6 ( is)12.5 ( a)12.5 ( contract)12.5 ( that)12.5 ( conveys)12.5 ( the)12.6 ( right)12.5 ( to)12.5 ( use)12.6 ( an)12.5 ( asset)12.5 ( for)12.5 ( a)12.5 ( period)12.5 ( of)13 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (time in exchange for consideration.)Tj 0.033 Tc 0.075 Tw 0 -2.462 Td [(At)8 ( )0.5 (inception)8 ( )0.5 (of)8 ( )0.5 (a)8 ( )0.5 (contract,)8 ( )0.5 (the)8 ( )0.5 (Company)8 ( )0.5 (assesses)8 ( )0.6 (whether)8 ( )0.5 (a)8 ( )0.5 (contract)8 ( )0.5 (is,)8 ( )0.5 (or)8 ( )]TJ 0.028 Tc 0.08 Tw 0 -1.231 Td [(contains,)3 ( )0.5 (a)3 ( )0.5 (lease.)3 ( )0.5 (A)3 ( )0.5 (contract)3 ( )0.5 (is,)3 ( )0.5 (or)3 ( )0.5 (contains,)3 ( )0.5 (a)3 ( )0.5 (lease)3 ( )0.5 (if)3 ( )0.5 (the)3 ( )0.5 (contract)3 ( )0.5 (conveys)3.1 ( )]TJ 0.025 Tc 0.049 Tw 0 -1.231 Td (the right to control the use of one or more identified asset\(s\) for a \ period of )Tj 0 Tw 0 -1.231 Td (time in exchange for consideration.)Tj 0.083 Tw 0 -2.462 Td [(For )0.5 (a )0.5 (contract )0.5 (that )0.5 (contains )0.5 (multiple separate )0.5 (lease, )0.5 (the Company )0.5 (separates )]TJ 0.07 Tw 0 -1.231 Td (and accounts for each lease component as a lease separately. For a contr\ act )Tj 0.007 Tw 0 -1.231 Td [(that )0.5 (contains )0.5 (lease )0.5 (and )0.5 (non-lease )0.6 (components, )0.5 (the )0.5 (lessee )0.6 (and )0.5 (lessor )0.5 (separates )]TJ 0 Tw 0 -1.231 Td (the lease and non-lease components.)Tj /T1_1 1 Tf 13 0 3.4833 13 112.0517 536.409 Tm [(1. )-1105.5 (The Company as a lessee)]TJ /T1_0 1 Tf 2.84 -2.462 Td [(\(1\) )-664.5 (Right-of-use assets)]TJ 0.006 Tw 13 0 0 13 170.0787 472.409 Tm [(At )0.5 (the commencement )0.5 (date of )0.5 (lease )0.5 (term, the )0.5 (Company recognizes )]TJ 0.053 Tc 0.07 Tw 0 -1.231 Td [(right-of-use)12.1 ( assets)12 ( for)12.1 ( leases)12.1 ( \(excluding)12.1 ( short-term)12.1 ( leases)12.1 ( and)28 ( )]TJ 0.06 Tc 0 -1.231 Td [(leases)12.2 ( of)12.3 ( low-value)12.2 ( assets\).)12.2 ( Right-of-use)12.2 ( assets)12.2 ( are)12.2 ( measured)35 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (initially at cost. Such cost comprises: )Tj 0 -2.462 Td [(\225 )-1530.5 (the amount of the initial measurement of lease liability; )]TJ 0.033 Tc 0.075 Tw 0 -2.385 Td [(\225)8 ( )-1447.5 (l)0.5 (e)0.5 (as)0.5 (e)8 ( )0.6 (pa)0.5 (y)0.5 (me)0.5 (n)0.5 (t)0.5 (s)8 ( )0.5 (m)0.5 (ad)0.5 (e)8 ( )0.6 (at)8 ( )0.5 (o)0.5 (r)8 ( )0.5 (b)0.5 (e)0.5 (f)0.5 (or)0.5 (e)8 ( )0.5 (t)0.5 (h)0.5 (e)8 ( )0.5 (i)0.5 (nc)0.5 (e)0.5 (p)0.5 (t)0.5 (io)0.5 (n)8 ( )0.5 (o)0.5 (f)8 ( )0.5 (t)0.5 (he)8.1 ( )0.5 (le)0.5 (a)0.5 (s)0.5 (e)8 ( )]TJ 0.025 Tc 0.074 Tw 2.181 -1.192 Td [(less )0.5 (any lease )0.5 (incentives )0.5 (already )0.5 (received \(if )0.5 (there )0.5 (is a )0.5 (lease )]TJ -0.025 Tw 0 -1.192 Td (incentive\); )Tj 0 Tw -2.181 -2.385 Td [(\225 )-1530.5 (initial direct costs incurred by the Company; )]TJ 0.087 Tc 0.07 Tw 0 -2.385 Td [(\225)62 ( )-1398.5 (the)12.1 ( costs)12.1 ( of)12 ( the)12.1 ( Company)12.1 ( expected)12.1 ( to)12.1 ( be)12.1 ( incurred)12.1 ( for)62 ( )]TJ 0.06 Tc 2.181 -1.192 Td [(dismantling)12.1 ( and)12.1 ( removing)12.1 ( the)12.1 ( leased)12.1 ( asset,)12.2 ( restoring)12.1 ( the)35 ( )]TJ 0.025 Tc 0.05 Tw 0 -1.192 Td [(site )0.5 (on which )0.5 (the )0.5 (leased )0.5 (asset )0.5 (is )0.5 (located )0.5 (or )0.5 (restoring )0.5 (it )0.5 (to )0.5 (the )]TJ 0.044 Tc 0.07 Tw 0 -1.192 Td [(condition)12.3 ( as)12.3 ( agreed)12.2 ( in)12.2 ( the)12.2 ( terms)12.2 ( of)12.2 ( the)12.2 ( lease,)12.3 ( except)12.2 ( those)19 ( )]TJ 0.025 Tc 0 Tw 0 -1.192 Td (incurred for the production of inventories.)Tj 0.018 Tw -2.181 -2.385 Td (The Company accrues depreciation for the right-of-use assets with )Tj 0.015 Tw 0 -1.192 Td (refer to the relevant depreciation policy in Note \223III. \(XVII\) Fixe\ d )Tj 0.053 Tc 0.07 Tw 0 -1.192 Td [(assets\224.)12.6 ( If)12.6 ( there)12.6 ( is)12.6 ( reasonable)12.6 ( certainty)12.6 ( that)12.7 ( the)12.7 ( Company)12.6 ( will)28 ( )]TJ 0.025 Tc 0.022 Tw 0 -1.192 Td (obtain the ownership of a leased asset at the end of the lease term, )Tj 0.006 Tw 0 -1.192 Td (the Company depreciates the leased asset from the commencement )Tj 0.024 Tc 0 Tw 0 -1.192 Td [(date to the end of the useful life of the underlying asset; otherwise,)-1 ( )]TJ 0.025 Tc 0.006 Tw 0 -1.192 Td (the Company depreciates the leased asset from the commencement )Tj 0.078 Tw 0 -1.192 Td (date to the earlier of the end of the useful life of the leased asset )Tj 0 Tw 0 -1.192 Td (or the end of the lease term.)Tj ET endstream endobj 160 0 obj <>stream BT 0 0 0 1 k /Perceptual ri /GS0 gs /T1_0 1 Tf 0.025 Tc 12 0 0 12 281.8878 18.7502 Tm (\226 57 \226)Tj 0.052 Tc 0.07 Tw 13 0 0 13 113.3858 776.3179 Tm [(Deferred)12.4 ( tax)12.3 ( liabilities)12.3 ( are)12.4 ( recognised)12.4 ( for)12.3 ( temporary)12.3 ( differences)12.4 ( arising)27.1 ( )]TJ 0.025 Tc 0.013 Tw 0 -1.231 Td (from investments in subsidiaries, joint ventures and associates, except \ where )Tj 0.031 Tc 0.077 Tw 0 -1.231 Td [(the)6.1 ( )0.5 (Company)6 ( )0.5 (is)6 ( )0.5 (able)6 ( )0.5 (to)6 ( )0.5 (control)6.1 ( )0.5 (the)6 ( )0.5 (timing)6 ( )0.5 (of)6 ( )0.5 (the)6 ( )0.5 (reversal)6 ( )0.5 (of)6 ( )0.5 (the)6.1 ( temporary)6 ( )]TJ 0.059 Tc 0.07 Tw 0 -1.231 Td [(difference,)12.5 ( and)12.5 ( it)12.4 ( is)12.5 ( probable)12.4 ( that)12.5 ( the)12.5 ( temporary)12.5 ( difference)12.5 ( will)12.4 ( not)12.4 ( be)34 ( )]TJ 0.038 Tc 0 -1.231 Td [(reversed)12.1 ( in)12.1 ( the)12.1 ( foreseeable)12.1 ( future.)12 ( When)12.1 ( it)12.1 ( is)12.1 ( probable)12 ( that)12.1 ( the)12.1 ( temporary)13 ( )]TJ 0.056 Tc 0 -1.231 Td [(dif)0.5 (fe)0.5 (ren)0.5 (ces)13 ( ar)0.5 (isi)0.5 (ng)12.9 ( )0.5 (from)13 ( in)0.5 (ves)0.5 (tmen)0.5 (ts)12.9 ( )0.5 (in)12.9 ( )0.5 (subs)0.5 (idi)0.5 (arie)0.5 (s,)12.9 ( )0.5 (joi)0.5 (nt)12.9 ( v)0.5 (ent)0.5 (ure)0.5 (s)12.9 ( a)0.5 (nd)31 ( )]TJ 0.047 Tc 0 -1.231 Td [(associates)12.3 ( will)12.3 ( be)12.3 ( reversed)12.3 ( in)12.3 ( the)12.3 ( foreseeable)12.3 ( future)12.3 ( and)12.3 ( that)12.3 ( the)12.4 ( taxable)22 ( )]TJ 0.025 Tc 0.024 Tw 0 -1.231 Td (profit will be available in the future against which the temporary diffe\ rences )Tj 0 Tw 0 -1.231 Td (can be utilised, the corresponding deferred tax assets are recognised.)Tj 0.057 Tw 0 -2.462 Td (At the balance sheet date, deferred tax assets and deferred tax liabilit\ ies are )Tj 0.018 Tc 0 Tw 0 -1.231 Td [(measured at the applicable tax rates during the period when the relevant\ assets)-7 ( )]TJ 0.042 Tc 0.07 Tw 0 -1.231 Td [(are)12.9 ( expected)12.9 ( to)12.8 ( be)12.9 ( recovered)12.8 ( or)12.9 ( the)12.9 ( relevant)12.9 ( liabilities)12.8 ( are)12.8 ( expected)12.8 ( to)12.9 ( be)17 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (settled in accordance with the provisions of the tax law.)Tj 0.024 Tc 0 -2.462 Td [(The carrying amount of a deferred tax asset is reviewed at each balance \ sheet)-1 ( )]TJ 0.025 Tc 0.039 Tw 0 -1.231 Td (date, and is reduced to the extent that it is no longer probable that su\ fficient )Tj 0.012 Tw 0 -1.231 Td (taxable profit will be available in the future against which the benefit\ s of the )Tj 0.032 Tc 0.076 Tw 0 -1.231 Td [(deferred)7 ( )0.5 (tax)6.9 ( )0.6 (asset)7 ( )0.5 (will)7 ( )0.5 (be)7 ( )0.5 (utilised.)7 ( )0.5 (Such)7 ( )0.5 (reduction)7 ( )0.5 (is)7 ( )0.5 (reversed)7 ( )0.5 (to)7 ( )0.5 (the)7 ( )0.5 (extent)7 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (that it becomes probable that sufficient taxable profits will be availab\ le. )Tj 0.052 Tw 0 -2.462 Td [(When )0.5 (the )0.5 (Group )0.5 (has )0.6 (a )0.5 (legally )0.5 (enforceable )0.5 (right )0.5 (to )0.5 (set-off )0.5 (and )0.5 (intends )0.5 (either )]TJ 0.053 Tc 0.07 Tw 0 -1.231 Td [(to)12.4 ( settle)12.4 ( on)12.4 ( a)12.4 ( net)12.4 ( basis)12.4 ( or)12.4 ( to)12.4 ( acquire)12.4 ( the)12.4 ( income)12.4 ( tax)12.4 ( asset)12.4 ( and)12.3 ( settle)12.4 ( the)28 ( )]TJ 0.038 Tc 0 -1.231 Td [(income)12.8 ( tax)12.8 ( liability)12.8 ( simultaneously,)12.8 ( current)12.8 ( income)12.8 ( tax)12.9 ( assets)12.9 ( and)12.8 ( current)13 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (income tax liabilities shall be presented as the net amount after offset\ ting.)Tj 0.057 Tw 0 -2.462 Td (At the balance sheet date, deferred tax assets and deferred tax liabilit\ ies are )Tj 0 Tw 0 -1.231 Td (offset if all of the following conditions are met:)Tj 0.02 Tw 0 -2.462 Td [(\225 )-1510.5 (When the taxable entity has the legal right to set off current income ta\ x )]TJ 0 Tw 2.181 -1.231 Td (assets and current income tax liabilities on a net basis;)Tj 0.017 Tw -2.181 -2.462 Td [(\225 )-1513.5 (When the deferred income tax assets and deferred income tax liabilities \ )]TJ 0.028 Tw 2.181 -1.231 Td (are related to income tax to be paid by the same entity liable to pay ta\ x )Tj 0.024 Tc 0 Tw 0 -1.231 Td [(to the same tax authority, or related to different entities liable to pa\ y tax)-1 ( )]TJ 0.025 Tc 0.053 Tw 0 -1.231 Td (but the relevant entities intend to settle on a net basis or to acquire \ the )Tj 0.037 Tc 0.071 Tw 0 -1.231 Td [(i)0.5 (nc)0.5 (o)0.5 (me)12 ( )0.5 (t)0.5 (a)0.5 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( income;)18 ( )]TJ 0.025 Tc 0.062 Tw 0 -1.231 Td (government grants unrelated to the Company\222s daily activities shall b\ e )Tj 0.042 Tc 0.07 Tw 0 -1.231 Td [(i)0.5 (n)0.6 (c)0.5 (l)0.6 (u)0.5 (d)0.6 (e)0.5 (d)13.1 ( )0.5 (i)0.5 (n)13.1 ( )0.5 (n)0.6 (o)0.5 (n)0.6 (-)0.5 (o)0.5 (p)0.6 (e)0.5 (r)0.6 (a)0.5 (t)0.6 (i)0.5 (n)0.6 (g)13 ( )0.6 (i)0.5 (n)0.5 (c)0.6 (o)0.5 (m)0.6 (e)0.5 (\))13.1 ( )0.5 (o)0.6 (r)13 ( )0.6 (o)0.5 (f)0.5 (f)0.6 (s)0.6 (e)0.5 (t)13 ( )0.6 (r)0.5 (e)0.6 (l)0.5 (e)0.6 (v)0.5 (a)0.6 (n)0.5 (t)13.1 ( )0.5 (c)0.6 (o)0.5 (s)0.6 (t)0.5 (s)13 ( )0.6 (o)0.5 (r)13.1 ( )0.5 (l)0.6 (o)0.5 (s)0.6 (s)0.5 (e)0.6 (s)0.5 (;)17 ( )]TJ 0.043 Tc 0 -1.231 Td [(and)12.6 ( the)12.7 ( grants)12.7 ( used)12.6 ( to)12.6 ( compensate)12.7 ( relevant)12.6 ( costs)12.7 ( or)12.7 ( losses)12.7 ( that)12.6 ( have)18 ( )363 ( )]TJ 0.038 Tc 0 -1.231 Td [(be)0.5 (e)0.5 (n)13 ( i)0.5 (nc)0.5 (ur)0.5 (r)0.5 (ed)13 ( b)0.5 (y)12.9 ( )0.5 (th)0.5 (e)13 ( C)0.5 (o)0.5 (mp)0.5 (an)0.5 (y)12.9 ( 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(\(XXIX\))Tj 0 Tw 13 0 0 13 106.9504 776.409 Tm [( )-220 (Contract costs)]TJ /T1_0 1 Tf 0.053 Tw 0.495 -2.462 Td [(Contract )0.5 (costs )0.5 (comprise )0.5 (contract )0.5 (performance )0.5 (costs )0.6 (and )0.6 (contract )0.5 (acquisition )]TJ -0.025 Tw 0 -1.231 Td (costs.)Tj 0.053 Tc 0.07 Tw 0 -2.462 Td [(The)12.4 ( costs)12.4 ( incurred)12.4 ( by)12.3 ( the)12.4 ( Company)12.4 ( for)12.4 ( the)12.4 ( performance)12.4 ( of)12.4 ( the)12.4 ( contract)28 ( )]TJ 0.038 Tc 0 -1.231 Td [(which)12.2 ( do)12.3 ( not)12.3 ( fall)12.3 ( under)12.3 ( the)12.3 ( scope)12.3 ( of)12.3 ( the)12.3 ( standards)12.3 ( relating)12.3 ( to)12.3 ( inventories,)13 ( )]TJ 0.053 Tc 0 -1.231 Td [(f)0.5 (i)0.6 (x)0.5 (e)0.5 (d)13.1 ( )0.5 (a)0.6 (s)0.5 (s)0.5 (e)0.6 (t)0.5 (s)13 ( )0.6 (a)0.5 (n)0.6 (d)13 ( )0.5 (i)0.6 (n)0.5 (t)0.5 (a)0.6 (n)0.5 (g)0.5 (i)0.5 (b)0.6 (l)0.5 (e)13 ( )0.6 (a)0.5 (s)0.6 (s)0.5 (e)0.6 (t)0.5 (s)13 ( )0.6 (a)0.5 (r)0.6 (e)13 ( )0.5 (r)0.6 (e)0.5 (c)0.6 (o)0.5 (g)0.5 (n)0.5 (i)0.6 (z)0.5 (e)0.6 (d)13 ( )0.5 (a)0.6 (s)13 ( )0.6 (a)0.5 (n)13 ( )0.6 (a)0.5 (s)0.5 (s)0.6 (e)0.5 (t)13.1 ( )0.5 (a)0.5 (s)13.1 ( )0.5 (c)0.6 (o)0.5 (n)0.5 (t)0.5 (r)0.6 (a)0.5 (c)0.6 (t)28 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (performance costs when the following conditions are met:)Tj 0 -2.462 Td [(\225 )-1530.5 (This cost is directly related to a current or expected contract.)]TJ 0.088 Tc 0.07 Tw 0 -2.462 Td [(\225)63 ( )-1397.5 (This)12.6 ( cost)12.5 ( increases)12.5 ( the)12.5 ( resources)12.5 ( of)12.5 ( the)12.6 ( Company)12.5 ( to)12.5 ( fulfill)12.5 ( its)63 ( )]TJ 0.025 Tc 0 Tw 2.181 -1.231 Td (performance obligations in the future.)Tj -2.181 -2.462 Td [(\225 )-1530.5 (The cost is expected to be recovered.)]TJ 0.037 Tc 0.071 Tw 0 -2.462 Td [(If)12.1 ( )0.5 (the)12 ( )0.6 (incremental)12 ( )0.5 (cost)12 ( )0.5 (incurred)12 ( )0.5 (by)12 ( )0.5 (the)12 ( )0.5 (Company)12 ( )0.5 (in)12 ( )0.5 (obtaining)12 ( )0.5 (the)12 ( )0.5 (contract)12 ( )]TJ 0.061 Tc 0.07 Tw 0 -1.231 Td [(can)12.8 ( be)12.9 ( expected)12.8 ( to)12.8 ( be)12.9 ( recovered,)12.8 ( the)12.9 ( contract)12.8 ( acquisition)12.8 ( cost)12.8 ( shall)12.8 ( be)36.1 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (recognized as an asset.)Tj 0.041 Tc 0.07 Tw 0 -2.462 Td [(Assets)12.4 ( related)12.5 ( to)12.5 ( the)12.5 ( cost)12.5 ( of)12.5 ( the)12.5 ( contract)12.5 ( are)12.5 ( amortized)12.5 ( on)12.5 ( the)12.5 ( same)12.5 ( basis)16 ( )]TJ 0.053 Tc 0 -1.231 Td [(as)12.7 ( the)12.7 ( revenue)12.7 ( recognition)12.7 ( of)12.7 ( the)12.7 ( goods)12.8 ( or)12.7 ( services)12.7 ( related)12.7 ( to)12.7 ( the)12.7 ( asset;)28 ( )]TJ 0.036 Tc 0.072 Tw 0 -1.231 Td [(however,)11 ( )0.5 (if)11 ( )0.5 (the)11 ( )0.5 (amortization)10.9 ( )0.6 (period)11 ( )0.5 (of)11 ( )0.6 (the)11.1 ( )0.5 (contract)11 ( )0.5 (acquisition)11 ( )0.5 (cost)11 ( )0.5 (is)11 ( )0.5 (less)11 ( )]TJ 0.044 Tc 0.07 Tw 0 -1.231 Td [(than)12.9 ( one)12.9 ( year,)12.9 ( the)12.9 ( Company)12.8 ( will)12.8 ( include)12.9 ( it)12.9 ( into)12.9 ( the)12.9 ( current)12.9 ( profit)12.9 ( or)12.9 ( loss)19 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (when is incurs.)Tj 0.042 Tc 0.07 Tw 0 -2.462 Td [(For)12.1 ( assets)12.1 ( related)12.1 ( to)12.1 ( contract)12.1 ( costs)12.2 ( whose)12.1 ( carrying)12.2 ( amount)12.1 ( is)12.1 ( higher)12.1 ( than)17 ( )]TJ 0.047 Tc 0 -1.231 Td [(t)0.5 (he)13 ( )0.5 (di)0.5 (ff)0.5 (e)0.5 (re)0.5 (n)0.5 (ce)13 ( b)0.5 (e)0.5 (tw)0.5 (e)0.5 (e)0.5 (n)12.9 ( )0.5 (th)0.5 (e)13 ( f)0.5 (ol)0.5 (l)0.5 (ow)0.5 (in)0.5 (g)13 ( t)0.5 (wo)13 ( )0.5 (it)0.5 (e)0.5 (ms)0.5 (,)12.9 ( )0.5 (th)0.5 (e)13 ( C)0.5 (o)0.5 (mp)0.5 (an)0.5 (y)13 ( w)0.5 (il)0.5 (l)13 ( m)0.5 (ak)0.5 (e)22 ( )]TJ 0.025 Tc 0.023 Tw 0 -1.231 Td (provision for impairment for the excess and recognize it as asset impair\ ment )Tj -0.025 Tw 0 -1.231 Td (loss:)Tj 0.048 Tw 0 -2.462 Td [(1. )-1057.5 (The )0.5 (remaining )0.5 (consideration )0.5 (expected )0.5 (to )0.5 (be )0.5 (obtained by )0.5 (the )0.5 (transfer )0.5 (of )]TJ 0 Tw 2.181 -1.231 Td (goods or services related to the asset;)Tj 0.075 Tw -2.181 -2.462 Td [(2. )-1030.5 (The cost expected to be incurred for the transfer of the relevant goods \ )]TJ 0 Tw 2.181 -1.231 Td (or services.)Tj 0.028 Tc 0.08 Tw -2.181 -2.462 Td [(I)0.5 (f)3 ( )0.6 (t)0.5 (h)0.5 (e)3 ( )0.5 (a)0.6 (b)0.5 (o)0.5 (v)0.6 (e)0.5 (-)0.6 (m)0.5 (e)0.6 (n)0.5 (t)0.5 (i)0.6 (o)0.5 (n)0.5 (e)0.6 (d)3 ( )0.5 (e)0.5 (x)0.6 (c)0.5 (e)0.6 (s)0.5 (s)3 ( )0.5 (i)0.6 (s)3 ( )0.5 (h)0.5 (i)0.5 (g)0.6 (h)0.5 (e)0.6 (r)3 ( )0.5 (t)0.5 (h)0.6 (a)0.5 (n)3 ( )0.5 (t)0.5 (h)0.6 (e)3 ( )0.5 (b)0.5 (o)0.5 (o)0.6 (k)3 ( )0.5 (v)0.5 (a)0.6 (l)0.5 (u)0.5 (e)3.1 ( )0.5 (o)0.5 (f)3 ( )0.5 (s)0.5 (u)0.6 (c)0.5 (h)3 ( )0.5 (a)0.6 (s)0.5 (s)0.6 (e)0.5 (t)0.5 (s)3.1 ( )]TJ 0.03 Tc 0.078 Tw 0 -1.231 Td [(as)5 ( )0.5 (a)5 ( )0.5 (result)5 ( )0.5 (of)5.1 ( )0.5 (any)5 ( )0.5 (subsequent)5 ( )0.5 (change)5.1 ( )0.5 (of)5 ( )0.5 (impairment)5 ( )0.5 (factors)5 ( )0.5 (in)5 ( )0.5 (the)5 ( )0.5 (previous)5 ( )]TJ 0.052 Tc 0.07 Tw 0 -1.231 Td [(period,)12.2 ( the)12.1 ( provision)12.2 ( for)12.2 ( impairment)12.1 ( of)12.2 ( assets)12.2 ( previously)12.2 ( made)12.2 ( shall)12.1 ( be)27.1 ( )]TJ 0.025 Tc 0.001 Tw 0 -1.231 Td (reversed and included in profit or loss for the period as incurred to th\ e extent )Tj 0.026 Tc 0.082 Tw 0 -1.231 Td [(the)1 ( )0.6 (book)1 ( )0.5 (value)1 ( )0.5 (of)1 ( )0.5 (the)1 ( )0.5 (reversed)1 ( )0.5 (asset)1 ( )0.5 (shall)1 ( )0.5 (not)1 ( )0.5 (exceed)1 ( )0.5 (the)1.1 ( )0.5 (book)1 ( )0.5 (value)1 ( )0.5 (of)1 ( )0.5 (the)1 ( )]TJ 0.046 Tc 0.07 Tw 0 -1.231 Td [(asset)12.8 ( on)12.8 ( the)12.8 ( date)12.8 ( of)12.8 ( the)12.8 ( reverse)12.8 ( assuming)12.8 ( no)12.8 ( provision)12.8 ( for)12.8 ( impairment)12.9 ( is)21 ( )]TJ 0.025 Tc -0.025 Tw 0 -1.231 Td (made.)Tj ET endstream endobj 166 0 obj <>stream BT 0 0 0 1 k /Perceptual ri /GS0 gs /T1_0 1 Tf 0.025 Tc 12 0 0 12 281.8878 18.7502 Tm (\226 53 \226)Tj 0.058 Tw 13 0 0 13 141.7323 776.3179 Tm (For a performance obligation satisfied at a point in time, the Company )Tj 0.026 Tc 0.082 Tw 0 -1.231 Td [(shall)1 ( )0.5 (recognize)1 ( )0.5 (revenue)1 ( )0.5 (when)1 ( )0.5 (the)1 ( )0.5 (customer)1 ( )0.5 (obtains)1 ( )0.5 (control)0.9 ( )0.5 (of)1 ( )0.5 (relevant)1 ( )]TJ 0.058 Tc 0.07 Tw 0 -1.231 Td [(goods)12.1 ( or)12.2 ( services.)12.1 ( In)12.1 ( judging)12.1 ( whether)12.1 ( customers)12.2 ( obtain)12.1 ( control)12.2 ( of)33 ( )]TJ 0.059 Tc 0 -1.231 Td [(promised)12.6 ( goods)12.6 ( or)12.6 ( services,)12.6 ( the)12.6 ( Company)12.5 ( considers)12.6 ( the)12.6 ( following)34 ( )]TJ 0.025 Tc -0.025 Tw 0 -1.231 Td (indications:)Tj 0.059 Tc 0.07 Tw 0 -2.462 Td [(\225)34 ( )-1426.5 (the)12.8 ( Company)12.8 ( enjoys)12.7 ( the)12.8 ( right)12.7 ( to)12.7 ( collect)12.7 ( cash)12.8 ( on)12.7 ( the)12.8 ( goods)12.8 ( or)34 ( )]TJ 0.046 Tc 2.181 -1.231 Td [(services,)12.2 ( that)12.2 ( is,)12.2 ( the)12.2 ( customer)12.1 ( has)12.1 ( the)12.2 ( obligation)12.2 ( to)12.1 ( pay)12.1 ( for)12.1 ( the)21.1 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (goods or services at the present time.)Tj 0.022 Tc -2.181 -2.462 Td [(\225)-3 ( )-1533.5 (the Company has transferred the legal ownership of the commodity)-3 ( )]TJ 0.034 Tc 0.074 Tw 2.181 -1.231 Td [(to)9 ( )0.5 (the)9 ( )0.5 (customer,)9 ( )0.5 (that)9 ( )0.5 (is,)9 ( )0.5 (the)9.1 ( )0.5 (customer)9 ( )0.5 (has)9 ( )0.5 (the)9 ( )0.6 (legal)9 ( )0.5 (ownership)9 ( )0.5 (of)9 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (the commodity.)Tj 0.03 Tc 0.078 Tw -2.181 -2.462 Td [(\225)5 ( )-1447.5 (the)5 ( )0.5 (Company)5 ( )0.5 (has)5 ( )0.6 (transferred)5 ( )0.5 (the)5 ( )0.5 (goods)5 ( )0.5 (in)5 ( )0.5 (kind)5 ( )0.5 (to)5 ( )0.5 (the)5 ( )0.5 (customers,)5 ( )]TJ 0.025 Tc 0 Tw 2.181 -1.231 Td (that is, the customers have actually taken possession of the goods.)Tj 0.077 Tc 0.07 Tw -2.181 -2.462 Td [(\225)52 ( )-1408.5 (the)12.6 ( Company)12.6 ( has)12.6 ( transferred)12.6 ( the)12.7 ( main)12.6 ( risks)12.6 ( and)12.6 ( rewards)12.6 ( in)52 ( )]TJ 0.06 Tc 2.181 -1.231 Td [(the)12.4 ( ownership)12.4 ( of)12.4 ( the)12.4 ( commodity)12.4 ( to)12.4 ( its)12.4 ( customers,)12.4 ( that)12.4 ( is,)12.4 ( the)35 ( )]TJ 0.08 Tc 0 -1.231 Td [(customers)12.7 ( have)12.6 ( acquired)12.7 ( the)12.7 ( main)12.6 ( risks)12.7 ( and)12.6 ( rewards)12.7 ( in)12.6 ( the)55 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (ownership of the commodity.)Tj -2.181 -2.462 Td [(\225 )-1530.5 (the customer has accepted the goods.)]TJ /T1_1 1 Tf 13 0 3.4833 13 112.0517 392.3179 Tm [(2. )-1105.5 (Specific principles for revenue recognition)]TJ /T1_0 1 Tf 0.078 Tc 0.07 Tw 13 0 0 13 141.7323 360.3179 Tm [(The)12.1 ( Company)12.1 ( recognizes)12.2 ( revenue)12.2 ( at)12.1 ( the)12.2 ( point)12.1 ( in)12.1 ( time)12.2 ( when)12.1 ( the)53 ( )]TJ 0.058 Tc 0 -1.231 Td [(p)0.5 (e)0.5 (r)0.6 (f)0.5 (o)0.5 (r)0.5 (m)0.5 (a)0.5 (n)0.6 (c)0.5 (e)13 ( )0.5 (o)0.5 (b)0.5 (l)0.5 (i)0.6 (g)0.5 (a)0.5 (t)0.5 (i)0.5 (o)0.5 (n)13 ( )0.6 (i)0.5 (n)13 ( )0.5 (a)13 ( )0.5 (c)0.6 (o)0.5 (n)0.5 (t)0.5 (r)0.5 (a)0.5 (c)0.6 (t)13 ( )0.5 (i)0.5 (s)13 ( )0.5 (f)0.6 (u)0.5 (l)0.5 (f)0.5 (i)0.5 (l)0.5 (l)0.5 (e)0.6 (d)0.5 (,)13 ( )0.5 (n)0.5 (a)0.5 (m)0.5 (e)0.6 (l)0.5 (y)13 ( )0.5 (w)0.5 (h)0.5 (e)0.6 (n)13 ( )0.5 (t)0.5 (h)0.5 (e)33 ( )]TJ 0.068 Tc 0 -1.231 Td [(c)0.5 (u)0.6 (s)0.5 (t)0.5 (o)0.6 (m)0.5 (e)0.5 (r)13.1 ( )0.5 (o)0.5 (b)0.6 (t)0.5 (a)0.5 (i)0.6 (n)0.5 (s)13 ( )0.6 (c)0.5 (o)0.5 (n)0.6 (t)0.5 (r)0.5 (o)0.6 (l)13 ( )0.5 (o)0.6 (v)0.5 (e)0.5 (r)13.1 ( )0.5 (t)0.5 (h)0.6 (e)13 ( )0.5 (r)0.6 (e)0.5 (l)0.5 (e)0.6 (v)0.5 (a)0.6 (n)0.5 (t)13 ( )0.6 (g)0.5 (o)0.5 (o)0.5 (d)0.6 (s)13 ( )0.6 (o)0.5 (r)13 ( )0.5 (s)0.6 (e)0.5 (r)0.6 (v)0.5 (i)0.5 (c)0.6 (e)0.5 (s)0.5 (.)13.1 ( )0.5 (\()13 (1)13.1 (\))43 ( )]TJ 0.043 Tc 0 -1.231 Td [(Revenue)12.3 ( recognition)12.3 ( for)12.3 ( domestic)12.3 ( sales:)12.3 ( sales)12.4 ( revenue)12.3 ( is)12.3 ( recognized)18 ( )]TJ 0.061 Tc 0 -1.231 Td [(after)12.6 ( the)12.5 ( Company)12.6 ( ships)12.6 ( and)12.6 ( delivers)12.6 ( the)12.6 ( products)12.6 ( to)12.6 ( the)12.6 ( delivery)36 ( )]TJ 0.025 Tc 0.071 Tw 0 -1.231 Td (place designated by the customer and with customer\222s verification and\ )Tj 0.026 Tc 0.082 Tw 0 -1.231 Td [(signing)1 ( )0.5 (of)1 ( )0.5 (the)1 ( )0.5 (relevant)1 ( )0.5 (documents;)1 ( )0.5 (\()1 (2)1 (\))1 ( )0.5 (Revenue)1 ( )0.5 (recognition)1 ( )0.5 (for)1 ( )0.5 (export)1 ( )]TJ 0.025 Tc 0.03 Tw 0 -1.231 Td (sales: the revenue is recognized in the month of bill of lading when the\ )Tj 0.04 Tc 0.07 Tw 0 -1.231 Td [(d)0.5 (ec)0.5 (l)0.5 (ar)0.5 (a)0.5 (t)0.5 (io)0.5 (n)12.9 ( )0.5 (i)0.5 (s)12.9 ( )0.5 (c)0.5 (om)0.5 (pl)0.5 (e)0.5 (te)0.5 (d)13 ( a)0.5 (n)0.5 (d)12.9 ( )0.5 (t)0.5 (he)13 ( )0.5 (c)0.5 (us)0.5 (to)0.5 (m)0.5 (s)12.9 ( )0.5 (f)0.5 (or)0.5 (m)12.9 ( )0.5 (a)0.5 (n)0.5 (d)12.9 ( )0.5 (bi)0.5 (l)0.5 (l)12.9 ( )0.5 (of)13 ( )0.5 (la)0.5 (d)0.5 (in)0.5 (g)13 ( a)0.5 (r)0.5 (e)15 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (obtained after shipment.)Tj ET endstream endobj 165 0 obj <>stream BT 0 0 0 1 k /Perceptual ri /GS0 gs /T1_0 1 Tf 0.025 Tc 12 0 0 12 281.8878 18.7502 Tm (\226 52 \226)Tj 0.013 Tw 13 0 0 13 141.7323 776.3179 Tm (the transaction price at an amount that reflects the price that a custom\ er )Tj 0.016 Tw 0 -1.231 Td (would have paid for the promised goods or services if the customer had )Tj 0.069 Tw 0 -1.231 Td (paid in cash when \(or as\) the customer had obtained control over such \ )Tj 0.047 Tc 0.07 Tw 0 -1.231 Td [(goo)0.5 (ds)12.9 ( )0.5 (or)12.9 ( s)0.5 (er)0.5 (vice)0.5 (s.)12.9 ( )0.5 (The)13 ( dif)0.5 (fer)0.5 (enc)0.5 (e)12.9 ( b)0.5 (etw)0.5 (een)13 ( th)0.5 (e)12.9 ( tr)0.5 (ans)0.5 (act)0.5 (ion)12.9 ( )0.5 (pri)0.5 (ce)12.9 ( )0.5 (and)22 ( )]TJ 0.043 Tc 0 -1.231 Td [(the)12.6 ( amount)12.6 ( of)12.6 ( contract)12.6 ( consideration)12.6 ( is)12.6 ( amortised)12.5 ( using)12.6 ( an)12.6 ( effective)18 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (interest method over the contract term.)Tj 0.054 Tc 0.07 Tw 0 -2.462 Td [(When)12.1 ( one)12.1 ( of)12.1 ( the)12.1 ( following)12.1 ( 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customary)21 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (business practices to determine the transaction price. 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)0.5 (share-based)12 ( )0.5 (payment)12 ( )0.5 (transactions)12 ( )0.6 (granted)12 ( )0.5 (to)12 ( )]TJ 0.043 Tc 0.07 Tw 0 -1.231 Td [(employees)12.7 ( do)12.7 ( not)12.7 ( vest)12.6 ( until)12.6 ( the)12.7 ( completion)12.7 ( of)12.6 ( services)12.7 ( for)12.7 ( a)12.7 ( vesting)18 ( )]TJ 0.035 Tc 0.073 Tw 0 -1.231 Td [(period,)10 ( )0.5 (or)10 ( )0.5 (until)10 ( )0.5 (the)10 ( )0.5 (achievement)10 ( )0.5 (of)10 ( )0.5 (specified)10 ( )0.5 (performance)10.1 ( )0.5 (conditions,)10 ( )]TJ 0.046 Tc 0.07 Tw 0 -1.231 Td [(t)0.5 (h)0.5 (e)13 ( )0.6 (C)0.5 (o)0.5 (m)0.5 (p)0.5 (a)0.5 (n)0.5 (y)0.5 (,)13.1 ( )0.5 (o)0.5 (n)13 ( )0.5 (e)0.5 (a)0.6 (c)0.5 (h)13 ( )0.5 (b)0.5 (a)0.5 (l)0.6 (a)0.5 (n)0.5 (c)0.5 (e)13 ( )0.6 (s)0.5 (h)0.5 (e)0.5 (e)0.5 (t)13 ( )0.6 (d)0.5 (a)0.5 (t)0.5 (e)13 ( )0.5 (d)0.6 (u)0.5 (r)0.5 (i)0.5 (n)0.5 (g)13 ( )0.5 (t)0.5 (h)0.5 (e)13.1 ( )0.5 (v)0.5 (e)0.5 (s)0.5 (t)0.5 (i)0.6 (n)0.5 (g)13 ( )0.5 (p)0.5 (e)0.5 (r)0.5 (i)0.5 (o)0.6 (d)0.5 (,)21 ( )]TJ 0.081 Tc 0 -1.231 Td [(according)12.6 ( to)12.7 ( the)12.7 ( best)12.7 ( estimate)12.7 ( of)12.7 ( the)12.7 ( number)12.7 ( of)12.7 ( feasible)12.7 ( equity)56 ( )]TJ 0.04 Tc 0 -1.231 Td [(instruments,)12.8 ( includes)12.8 ( the)12.9 ( services)12.8 ( received)12.9 ( in)12.9 ( the)12.9 ( current)12.8 ( period)12.8 ( into)14.9 ( )]TJ 0.025 Tc 0.02 Tw 0 -1.231 Td [(the )0.5 (relevant )0.5 (cost )0.5 (or )0.6 (expense )0.5 (on )0.5 (the )0.5 (basis )0.5 (of )0.5 (the )0.5 (fair )0.5 (value )0.5 (on )0.5 (the )0.5 (date )0.5 (of )]TJ 0 Tw 0 -1.231 Td (grant, with a corresponding increase in capital reserve.)Tj 0.044 Tc 0.07 Tw 0 -2.462 Td [(If)12.5 ( the)12.5 ( terms)12.5 ( of)12.5 ( the)12.5 ( equity-settled)12.5 ( share-based)12.5 ( payment)12.5 ( are)12.5 ( amended,)19 ( )]TJ 0.025 Tc 0.023 Tw 0 -1.231 Td (the Company shall recognize the services received at least based on the \ )Tj 0.033 Tw 0 -1.231 Td (situation before the amendment was made. In addition, any amendment )Tj 0.059 Tc 0.07 Tw 0 -1.231 Td [(resulting)12.9 ( in)12.9 ( the)12.9 ( incre)0.5 (ase)12.9 ( of)12.9 ( the)12.9 ( fair)12.9 ( )0.5 (value)12.9 ( of)12.9 ( the)12.9 ( equity)12.9 ( instrument)34 ( )]TJ 0.041 Tc 0 -1.231 Td [(granted)12.3 ( or)12.3 ( changes)12.3 ( that)12.2 ( are)12.2 ( beneficial)12.2 ( to)12.3 ( the)12.3 ( staff)12.2 ( on)12.2 ( the)12.3 ( amendment)16 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (date, will be recognized as an increase in the service received.)Tj 0.08 Tc 0.07 Tw 0 -2.462 Td [(During)12.6 ( the)12.6 ( vesting)12.5 ( period,)12.6 ( where)12.6 ( the)12.6 ( granted)12.6 ( equity)12.5 ( instrument)55 ( )]TJ 0.07 Tc 0 -1.231 Td [(is)12.8 ( cancelled,)12.8 ( the)12.8 ( Company)12.8 ( shall)12.8 ( accelerate)12.8 ( the)12.8 ( exercise)12.8 ( of)12.8 ( rights)45 ( )]TJ 0.04 Tc 0 -1.231 Td [(thereunder,)12.3 ( recognizing)12.2 ( the)12.2 ( outstanding)12.2 ( amount)12.3 ( for)12.3 ( the)12.2 ( remainder)12.3 ( of)15 ( )]TJ 0.032 Tc 0.076 Tw 0 -1.231 Td [(the)7 ( vesting)7 ( )0.5 (period)7 ( )0.5 (in)6.9 ( )0.6 (profit)7 ( )0.5 (or)7 ( )0.5 (loss,)7 ( )0.5 (while)7 ( )0.5 (recognizing)7 ( )0.5 (capital)7 ( )0.5 (reserve.)7 ( )]TJ 0.043 Tc 0.07 Tw 0 -1.231 Td [(However,)12.8 ( if)12.7 ( new)12.8 ( equity)12.7 ( instruments)12.8 ( are)12.8 ( vested)12.8 ( and)12.8 ( they)12.8 ( are)12.8 ( verified)18 ( )]TJ 0.056 Tc 0 -1.231 Td [(at)12.8 ( the)12.8 ( vesting)12.7 ( date)12.8 ( of)12.7 ( new)12.7 ( equity)12.8 ( instrument)12.7 ( as)12.8 ( alternatives)12.7 ( vested)31 ( )]TJ 0.07 Tc 0 -1.231 Td [(to)12.7 ( cancelled)12.6 ( equity)12.6 ( instruments,)12.6 ( the)12.7 ( treatment)12.6 ( on)12.6 ( the)12.6 ( new)12.6 ( equity)45 ( )]TJ 0.025 Tc 0.064 Tw 0 -1.231 Td (instrument is in conformity with the modified treatment on disposal of )Tj 0 Tw 0 -1.231 Td (equity instrument with the same terms and conditions.)Tj ET endstream endobj 196 0 obj <>stream BT 0 0 0 1 k /Perceptual ri /GS0 gs /T1_0 1 Tf 0.025 Tc 12 0 0 12 281.8878 18.7502 Tm (\226 48 \226)Tj 0.04 Tw 13 0 0 13 113.3858 776.3179 Tm (If there is a successive range of the required expenditure, and the like\ lihood )Tj 0.019 Tc 0 Tw 0 -1.231 Td [(of occurrence of various results within the range is the same, the best \ estimate)-6 ( )]TJ 0.025 Tc 0.029 Tw 0 -1.231 Td (is determined by the intermediate value of the range. In other cases, th\ e best )Tj 0 Tw 0 -1.231 Td (estimate are handled as follows:)Tj 0.031 Tc 0.077 Tw 0 -2.462 Td [(\225)6 ( )-1447.5 (Where)6 ( )0.5 (the)6 ( )0.5 (contingency)6 ( )0.5 (is)6.1 ( related)6 ( )0.5 (to)6 ( )0.5 (individual)6 ( )0.5 (item,)6 ( )0.5 (the)6 ( )0.5 (best)6 ( )0.5 (estimate)6 ( )]TJ 0.025 Tc 0 Tw 2.181 -1.231 Td (should be determined as the most likely amount;)Tj 0.024 Tc -2.181 -2.462 Td [(\225)-1 ( )-1531.5 (W)0.5 (h)0.5 (er)0.5 (e)0.5 ( t)0.5 (h)0.5 (e )0.5 (c)0.5 (on)0.5 (t)0.5 (in)0.5 (g)0.5 (en)0.5 (c)0.5 (y )0.5 (i)0.5 (s )0.5 (r)0.5 (e)0.5 (la)0.5 (t)0.5 (ed)0.5 ( )0.5 (to)0.5 ( a)0.5 ( )0.5 (n)0.5 (um)0.5 (be)0.5 (r)0.5 ( )0.5 (of)0.5 ( i)0.5 (t)0.5 (em)0.5 (s)0.5 (, )0.5 (t)0.5 (he)0.5 ( )0.5 (be)0.5 (s)0.5 (t )0.5 (e)0.5 (s)0.5 (ti)0.5 (m)0.5 (at)0.5 (e)-1 ( )]TJ 0.026 Tc 0.082 Tw 2.181 -1.231 Td [(should)1 ( )0.6 (be)1 ( )0.5 (calculated)1 ( )0.5 (and)1 ( )0.6 (determined)1 ( )0.5 (according)1 ( )0.5 (to)1 ( )0.6 (the)1 ( )0.5 (various)1 ( )0.5 (possible)1 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (results and the relevant probabilities.)Tj 0.056 Tc 0.07 Tw -2.181 -2.462 Td [(When)12.6 ( all)12.6 ( or)12.6 ( part)12.6 ( of)12.6 ( the)12.6 ( expenditures)12.6 ( necessary)12.6 ( for)12.6 ( the)12.6 ( settlement)12.6 ( of)12.6 ( an)31 ( )]TJ 0.062 Tc 0 -1.231 Td [(estimated)12.2 ( liability)12.3 ( is)12.3 ( expected)12.3 ( to)12.3 ( be)12.3 ( compensated)12.2 ( by)12.2 ( a)12.3 ( third)12.3 ( party,)12.3 ( the)37 ( )]TJ 0.056 Tc 0 -1.231 Td [(compensation)12.5 ( should)12.6 ( be)12.5 ( separately)12.5 ( recognized)12.5 ( as)12.6 ( an)12.6 ( asset)12.6 ( only)12.5 ( when)12.5 ( it)31 ( )]TJ 0.069 Tw 0 -1.231 Td [(i)0.5 (s)13 ( )-0.6 (v)0.5 (i)0.5 (r)0.5 (tu)0.5 (a)0.5 (l)0.5 (l)0.5 (y)12.9 ( c)0.5 (e)0.5 (r)0.5 (ta)0.5 (i)0.5 (n)13 ( th)0.5 (a)0.5 (t)13 ( )-0.6 (t)0.5 (h)0.5 (e)13 ( )-0.6 (c)0.5 (o)0.5 (m)0.5 (p)0.5 (e)0.5 (ns)0.5 (a)0.5 (t)0.5 (i)0.5 (on)13 ( w)0.5 (il)0.5 (l)13 ( be)13 ( r)0.5 (e)0.5 (c)0.5 (e)0.5 (iv)0.5 (e)0.5 (d)0.5 (.)13 ( )-0.6 (T)0.5 (h)0.5 (e)13 ( am)0.5 (o)0.5 (u)0.5 (nt)31 ( )]TJ 0.028 Tc 0.08 Tw 0 -1.231 Td [(recognized)3 ( )0.5 (for)3 ( )0.5 (the)3 ( )0.5 (compensation)3 ( )0.5 (should)3 ( )0.5 (not)3 ( )0.5 (exceed)3 ( )0.5 (the)3.1 ( )0.5 (carrying)3 ( )0.5 (amount)3 ( )0.5 (of)3 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (estimated liabilities.)Tj 0.067 Tc 0.07 Tw 0 -2.462 Td [(The)12.2 ( Company)12.2 ( reviews)12.2 ( the)12.2 ( carrying)12.1 ( amount)12.2 ( of)12.2 ( estimated)12.1 ( liabilities)12.2 ( on)42 ( )]TJ 0.027 Tc 0.081 Tw 0 -1.231 Td [(balance)2 ( )0.5 (sheet)2 ( )0.5 (date.)2 ( )0.5 (If)2 ( )0.5 (there)2 ( )0.5 (is)2 ( )0.5 (clear)2 ( )0.5 (evidence)2 ( )0.5 (that)2 ( )0.5 (the)2 ( )0.5 (carrying)2 ( )0.5 (amount)1.9 ( )0.5 (does)2 ( )]TJ 0.029 Tc 0.079 Tw 0 -1.231 Td [(n)0.5 (ot)4.1 ( )0.5 (re)0.5 (f)0.5 (l)0.5 (e)0.5 (ct)4.1 ( )0.5 (th)0.5 (e)4 ( )0.5 (c)0.5 (u)0.5 (r)0.5 (re)0.5 (n)0.5 (t)4 ( )0.5 (b)0.5 (e)0.5 (s)0.5 (t)4 ( )0.5 (e)0.5 (st)0.5 (i)0.5 (ma)0.5 (t)0.5 (e)0.5 (,)4 ( )0.5 (t)0.5 (h)0.5 (e)4 ( )0.5 (c)0.5 (a)0.5 (rr)0.5 (y)0.5 (i)0.5 (ng)4 ( )0.5 (a)0.5 (m)0.5 (o)0.5 (u)0.5 (nt)4 ( )0.5 (i)0.5 (s)4 ( )0.5 (a)0.5 (d)0.5 (j)0.5 (us)0.5 (t)0.5 (e)0.5 (d)4 ( )0.5 (to)4 ( )0.6 (th)0.5 (e)4 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (best estimate.)Tj /T1_1 1 Tf -0.025 Tw 7.15 0 0 13 85.0394 392.3179 Tm (\(XXVI\))Tj 0 Tw 13 0 0 13 109.1415 392.3179 Tm [( )-51.5 (Share-based payments)]TJ /T1_0 1 Tf 0.038 Tc 0.07 Tw 0.326 -2.462 Td [(The)12.2 ( Company\222s)12.2 ( share-based)12.2 ( payment)12.2 ( represents)12.2 ( transactions)12.2 ( in)12.2 ( which)12.2 ( the)13 ( )]TJ 0.036 Tc 0.072 Tw 0 -1.231 Td [(Company)11 ( )0.5 (receives)11 ( )0.5 (services)11.1 ( )0.5 (from)11 ( )0.5 (employee)11.1 ( )0.5 (by)11 ( granting)11 ( )0.5 (equity)11 ( )0.5 (instruments)11 ( )]TJ 0.027 Tc 0.081 Tw 0 -1.231 Td [(or)2 ( )0.5 (incurring)2 ( )0.5 (liabilities)2 ( )0.5 (that)2 ( )0.5 (are)2 ( )0.5 (based)2 ( )0.5 (on)2 ( )0.5 (the)2 ( )0.5 (price)2 ( )0.5 (of)2.1 ( the)2 ( )0.5 (equity)1.9 ( )0.5 (instruments)2 ( )]TJ 0.037 Tc 0.071 Tw 0 -1.231 Td [(to)12 ( )0.5 (the)12 ( )0.5 (employee)12 ( )0.5 (or)12 ( )0.5 (other)12 ( )0.5 (suppliers.)12 ( )0.5 (The)12 ( )0.5 (Company\222s)12 ( )0.5 (share-based)12 ( )0.5 (payments)12 ( )]TJ 0.035 Tc 0.073 Tw 0 -1.231 Td [(included)10 ( )0.5 (equity-settled)10 ( )0.6 (share-based)10 ( )0.5 (payments)10 ( )0.5 (and)10 ( )0.6 (cash-settled)10 ( )0.5 (share-based)10 ( )]TJ 0.025 Tc -0.025 Tw 0 -1.231 Td (payments.)Tj ET endstream endobj 195 0 obj <>stream BT 0 0 0 1 k /Perceptual ri /GS0 gs /T1_0 1 Tf 0.025 Tc 12 0 0 12 281.8878 18.7502 Tm (\226 47 \226)Tj 0.049 Tc 0.07 Tw 13 0 0 13 170.0787 776.3179 Tm [(When)12.3 ( the)12.3 ( defined)12.3 ( benefit)12.3 ( scheme)12.3 ( is)12.3 ( settled,)12.3 ( the)12.3 ( gain)12.3 ( or)12.3 ( loss)12.3 ( is)24 ( )]TJ 0.035 Tc 0.073 Tw 0 -1.231 Td [(recognized)10 ( )0.5 (based)10 ( )0.5 (on)10 ( )0.5 (the)10 ( )0.5 (difference)10 ( )0.5 (between)10 ( )0.6 (the)10 ( )0.5 (present)10 ( )0.5 (value)10 ( )0.5 (of)10 ( )]TJ 0.039 Tc 0.07 Tw 0 -1.231 Td [(ob)0.5 (li)0.5 (ga)0.5 (tio)0.5 (ns)13 ( u)0.5 (nd)0.5 (er)13 ( th)0.5 (e)13 ( de)0.5 (fi)0.5 (ne)0.5 (d)12.9 ( )0.5 (be)0.5 (ne)0.5 (fit)13 ( s)0.5 (ch)0.5 (e)0.5 (me)12.9 ( )0.5 (a)0.5 (nd)12.9 ( )0.5 (th)0.5 (e)12.9 ( )0.5 (se)0.5 (tt)0.5 (le)0.5 (men)0.5 (t)14 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (price at the balance sheet date.)Tj /T1_1 1 Tf 13 0 3.4833 13 112.0517 696.3179 Tm [(3. )-1105.5 (Accounting treatment of Termination benefits)]TJ /T1_0 1 Tf 0.055 Tc 0.07 Tw 13 0 0 13 141.7323 664.3179 Tm [(When)12.6 ( the)12.6 ( Company)12.6 ( provides)12.6 ( employees)12.6 ( with)12.6 ( termination)12.6 ( benefits,)29.9 ( )]TJ 0.058 Tc 0 -1.231 Td [(the)12.7 ( staff)12.7 ( remuneration)12.6 ( liabilities)12.6 ( arising)12.6 ( from)12.7 ( termination)12.6 ( benefits)33 ( )]TJ 0.028 Tc 0.08 Tw 0 -1.231 Td [(are)3 ( )0.5 (recognized)3 ( )0.5 (and)3 ( )0.5 (recorded)3 ( )0.5 (in)3 ( )0.5 (current)3 ( )0.5 (profit)3 ( )0.5 (or)3 ( )0.5 (loss)3 ( )0.5 (whichever)3 ( of)3 ( )0.5 (the)3.1 ( )]TJ 0.025 Tc 0.013 Tw 0 -1.231 Td [(following )0.5 (is )0.5 (earlier: )0.5 (when )0.6 (the )0.5 (Company )0.5 (cannot )0.5 (unilaterally )0.5 (revoke )0.5 (such )]TJ 0.026 Tc 0.082 Tw 0 -1.231 Td [(termination)0.9 ( )0.5 (benefits)1 ( )0.5 (provided)1 ( )0.5 (due)1 ( )0.6 (to)1 ( )0.5 (dissolution)1 ( )0.5 (of)1 ( )0.5 (labour)1 ( )0.5 (relationship)1 ( )]TJ 0.046 Tc 0.07 Tw 0 -1.231 Td [(plan)12.3 ( or)12.3 ( layoff)12.4 ( proposal;)12.3 ( when)12.3 ( the)12.3 ( Company)12.3 ( recognizes)12.3 ( such)12.3 ( cost)12.3 ( or)21.1 ( )]TJ 0.044 Tc 0 -1.231 Td [(expenses)12.5 ( associated)12.5 ( with)12.5 ( the)12.6 ( restructuring)12.5 ( involving)12.5 ( the)12.5 ( payment)12.5 ( of)19 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (termination benefits.)Tj /T1_1 1 Tf -0.025 Tw 7.8 0 0 13 85.0394 520.3179 Tm (\(XXV\))Tj 0 Tw 13 0 0 13 108.1034 520.3179 Tm [( )-131.3 (Estimated liabilities)]TJ /T1_0 1 Tf 0.042 Tc 0.07 Tw 0.406 -2.462 Td [(The)12.1 ( Company)12.1 ( shall)12 ( recognize)12.1 ( an)12 ( obligation)12.1 ( related)12.1 ( to)12.1 ( contingency)12.1 ( as)12 ( the)17 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (estimated liability when all of the following conditions are satisfied:)Tj 0 -2.462 Td [(1. )-1105.5 (such obligation is the present obligation of the Company;)]TJ 0.041 Tc 0.07 Tw 0 -2.462 Td [(2)16 (.)16 ( )-1019.5 (the)12.6 ( performance)12.5 ( of)12.6 ( such)12.5 ( obligation)12.5 ( is)12.5 ( likely)12.6 ( to)12.6 ( lead)12.5 ( to)12.6 ( an)12.5 ( outflow)12.6 ( of)16 ( )]TJ 0.025 Tc 0 Tw 2.18 -1.231 Td (economic benefits of the Company; )Tj -2.18 -2.462 Td [(3. )-1105.5 (the amount of such obligation can be reliably measured.)]TJ 0.065 Tc 0.07 Tw 0 -2.462 Td [(The)12.3 ( estimated)12.2 ( liabilities)12.2 ( are)12.2 ( initially)12.2 ( measured)12.2 ( at)12.2 ( the)12.3 ( best)12.2 ( estimate)12.3 ( of)40 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (expenditure required for the performance of relevant present obligations\ .)Tj 0.049 Tc 0.07 Tw 0 -2.462 Td [(The)12.2 ( Company)12.2 ( shall)12.2 ( take)12.3 ( into)12.2 ( consideration)12.2 ( the)12.2 ( risks,)12.2 ( uncertainties,)12.2 ( time)24 ( )]TJ 0.024 Tc 0 Tw 0 -1.231 Td [(value of money and other factors relating to the contingencies in determ\ ining)-1 ( )]TJ 0.025 Tc 0 -1.231 Td (the best estimate. If the time value of money is significant, the best e\ stimates )Tj 0 -1.231 Td (shall be determined after discount of relevant future cash outflows.)Tj ET endstream endobj 194 0 obj <>stream BT 0 0 0 1 k /Perceptual ri /GS0 gs /T1_0 1 Tf 0.025 Tc 12 0 0 12 281.8878 18.7502 Tm (\226 46 \226)Tj /T1_1 1 Tf -0.025 Tw 13 0 3.4833 13 112.0517 776.409 Tm (2. )Tj 0 Tw 2.181 0 Td (Accounting treatment methods of post-employment benefits)Tj /T1_0 1 Tf 0.639 -2.385 Td [(\(1\) )-664.5 (Defined contribution scheme)]TJ 0.024 Tc 13 0 0 13 170.0787 714.409 Tm [(The Company will pay basic pension insurance and unemployment)-1 ( )]TJ 0.027 Tc 0.081 Tw 0 -1.192 Td [(i)0.5 (n)0.5 (s)0.6 (u)0.5 (r)0.5 (a)0.6 (n)0.5 (c)0.5 (e)2 ( )0.5 (f)0.5 (o)0.5 (r)2 ( )0.5 (t)0.5 (h)0.6 (e)2 ( s)0.6 (t)0.5 (a)0.5 (f)0.5 (f)2.1 ( i)0.6 (n)2 ( a)0.6 (c)0.5 (c)0.5 (o)0.6 (r)0.5 (d)0.5 (a)0.5 (n)0.6 (c)0.5 (e)2 ( )0.5 (w)0.5 (i)0.5 (t)0.6 (h)2 ( t)0.6 (h)0.5 (e)2 ( )0.5 (r)0.5 (e)0.5 (l)0.5 (e)0.6 (v)0.5 (a)0.5 (n)0.6 (t)1.9 ( )0.5 (p)0.5 (r)0.6 (o)0.5 (v)0.5 (i)0.5 (s)0.6 (i)0.5 (o)0.5 (n)0.5 (s)2 ( )]TJ 0.065 Tc 0.07 Tw 0 -1.192 Td [(of)12.7 ( the)12.6 ( local)12.6 ( government.)12.7 ( During)12.6 ( the)12.7 ( accounting)12.7 ( period)12.6 ( when)40 ( )]TJ 0.086 Tc 0 -1.192 Td [(the)12.2 ( staff)12.2 ( provides)12.2 ( service,)12.2 ( the)12.2 ( Company)12.2 ( will)12.3 ( calculate)12.2 ( the)61 ( )]TJ 0.062 Tc 0 -1.192 Td [(amount)12.3 ( payable)12.4 ( in)12.3 ( accordance)12.3 ( with)12.3 ( the)12.4 ( local)12.3 ( stipulated)12.3 ( basis)37 ( )]TJ 0.043 Tc 0 -1.192 Td [(and)12.3 ( proportions)12.3 ( which)12.3 ( will)12.3 ( be)12.3 ( recognized)12.3 ( as)12.3 ( liabilities,)12.3 ( and)12.3 ( the)18.1 ( )]TJ 0.025 Tc 0.083 Tw 0 -1.192 Td [(liabilities )0.5 (would )0.5 (be )0.5 (charged )0.5 (into )0.5 (current )0.5 (profit )0.5 (or loss )0.5 (or )0.5 (costs of )]TJ 0 Tw 0 -1.192 Td (relevant assets.)Tj 13 0 3.4833 13 140.3981 574.909 Tm [(\(2\) )-664.5 (Defined benefit scheme)]TJ 0.066 Tc 0.07 Tw 13 0 0 13 170.0787 543.909 Tm [(In)12.4 ( respect)12.3 ( of)12.4 ( the)12.4 ( defined)12.4 ( benefit)12.4 ( scheme,)12.4 ( the)12.4 ( Company)12.4 ( shall)41 ( )]TJ 0.025 Tc 0.056 Tw 0 -1.192 Td (attribute the welfare obligations under the defined benefit scheme )Tj 0 Tw 0 -1.192 Td (in accordance with the formula determined by projected unit credit )Tj 0.045 Tw 0 -1.192 Td (method to the service period of relevant employee, and record the )Tj 0.03 Tc 0.078 Tw 0 -1.192 Td [(obligation)5 ( )0.5 (in)5 ( )0.5 (profit)5 ( )0.5 (loss)5.1 ( )0.5 (for)5 ( )0.5 (the)5 ( )0.5 (current)5 ( )0.5 (period)5 ( )0.5 (or)5 ( )0.5 (costs)5 ( )0.5 (of)5 ( )0.5 (related)5 ( )]TJ 0.025 Tc -0.025 Tw 0 -1.192 Td (assets.)Tj 0.084 Tc 0.07 Tw 0 -2.385 Td [(The)12.2 ( deficit)12.2 ( or)12.2 ( surplus)12.2 ( generated)12.2 ( from)12.1 ( the)12.2 ( present)12.1 ( value)12.2 ( of)59 ( )]TJ 0.027 Tc 0.081 Tw 0 -1.192 Td [(obligations)2 ( )0.5 (of)2 ( )0.5 (the)2 ( )0.5 (defined)2 ( )0.5 (benefit)2 ( )0.5 (scheme)2 ( )0.5 (minus)2 ( the)2 ( )0.5 (fair)2 ( )0.5 (value)2.1 ( of)2 ( )]TJ 0.025 Tc 0.015 Tw 0 -1.192 Td (the assets of defined benefit scheme is recognized as net liabilities )Tj 0.023 Tc 0 Tw 0 -1.192 Td [(or net assets of a defined benefit scheme. 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A contract liability represent\ s the )Tj 0.024 Tc 0 Tw 0 -1.231 Td [(ob)0.5 (lig)0.5 (ati)0.5 (on )0.5 (to )0.5 (tra)0.5 (nsf)0.5 (er)0.5 ( go)0.5 (ods)0.5 ( or)0.5 ( s)0.5 (erv)0.5 (ic)0.5 (es )0.5 (to )0.5 (a )0.5 (cus)0.5 (tom)0.5 (er)0.5 ( fo)0.5 (r w)0.5 (hic)0.5 (h t)0.5 (he )0.5 (Co)0.5 (mpa)0.5 (ny)-1 ( )]TJ 0.025 Tc 0.063 Tw 0 -1.231 Td (has received a consideration or an amount of consideration that is due f\ rom )Tj 0.035 Tc 0.073 Tw 0 -1.231 Td [(t)0.5 (he)10 ( )0.5 (c)0.5 (u)0.5 (st)0.5 (o)0.5 (me)0.5 (r.)10.1 ( A)10.1 ( )0.5 (co)0.5 (n)0.5 (tr)0.5 (a)0.5 (ct)10 ( )0.5 (a)0.5 (s)0.5 (se)0.5 (t)10 ( )0.5 (a)0.5 (n)0.5 (d)9.9 ( )0.6 (a)10 ( )0.5 (c)0.5 (on)0.5 (tr)0.5 (a)0.5 (ct)10 ( )0.6 (li)0.5 (ab)0.5 (i)0.5 (li)0.5 (ty)10 ( )0.5 (r)0.5 (e)0.5 (la)0.5 (t)0.5 (in)0.5 (g)10 ( )0.5 (to)10.1 ( )0.5 (th)0.5 (e)10 ( )0.5 (s)0.5 (am)0.5 (e)10 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (contract are accounted for and presented on a net basis.)Tj /T1_1 1 Tf -0.025 Tw 7.15 0 0 13 85.0394 520.409 Tm (\(XXIV\))Tj 0 Tw 13 0 0 13 109.1415 520.409 Tm [( )-51.5 (Employee benefits)]TJ 13 0 3.4833 13 112.0517 488.409 Tm [(1. )-1105.5 (Accounting treatment methods of short-term benefits)]TJ /T1_0 1 Tf 0.041 Tc 0.07 Tw 13 0 0 13 141.7323 456.409 Tm [(In)12.9 ( the)12.9 ( accounting)12.9 ( period)12.9 ( in)12.9 ( which)12.8 ( e)0.5 (mployees)12.9 ( provide)12.9 ( servic)0.5 (e)12.9 ( for)13 ( the)16 ( )]TJ 0.063 Tc 0 -1.231 Td [(Company,)12.6 ( short-term)12.6 ( benefits)12.6 ( actually)12.6 ( incurred)12.6 ( are)12.6 ( recognized)12.6 ( as)38 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (liabilities and charged to current profit or loss or cost of relevant as\ sets.)Tj 0.071 Tc 0.07 Tw 0 -2.462 Td [(W)0.5 (ith)13 ( r)0.5 (eg)0.5 (ar)0.5 (d)12.9 ( t)0.5 (o)12.9 ( )0.5 (th)0.5 (e)12.9 ( )0.5 (soc)0.5 (ia)0.5 (l)12.9 ( )0.5 (in)0.5 (su)0.5 (ran)0.5 (c)0.5 (e)12.9 ( a)0.5 (nd)13 ( h)0.5 (ous)0.5 (in)0.5 (g)12.9 ( )0.5 (pro)0.5 (vi)0.5 (de)0.5 (nt)12.9 ( )0.5 (fu)0.5 (nd)0.5 (s)46 ( )]TJ 0.08 Tc 0 -1.231 Td [(contributed)12.6 ( and)12.6 ( labour)12.6 ( union)12.6 ( expenses)12.6 ( and)12.6 ( employee)12.6 ( education)55 ( )]TJ 0.025 Tc 0.003 Tw 0 -1.231 Td (expenses paid as required by regulations, the Company should calculate )Tj 0.048 Tw 0 -1.231 Td [(and )0.5 (recognize )0.6 (the )0.5 (corresponding )0.5 (employee )0.5 (benefits )0.5 (payables )0.6 (according )]TJ 0.057 Tc 0.07 Tw 0 -1.231 Td [(to)12.5 ( the)12.5 ( appropriation)12.5 ( basis)12.5 ( and)12.5 ( proportion)12.5 ( as)12.5 ( stipulated)12.5 ( by)12.5 ( relevant)32 ( )]TJ 0.053 Tc 0 -1.231 Td [(requirements)12.4 ( in)12.4 ( the)12.4 ( accounting)12.3 ( period)12.4 ( in)12.4 ( which)12.4 ( employees)12.4 ( provide)28 ( )]TJ 0.025 Tc -0.025 Tw 0 -1.231 Td (service.)Tj 0.047 Tc 0.07 Tw 0 -2.462 Td [(At)12.4 ( the)12.4 ( time)12.4 ( of)12.4 ( actual)12.4 ( occurrence,)12.4 ( the)12.3 ( Company\222s)12.3 ( employee)12.4 ( benefits)22 ( )]TJ 0.05 Tc 0 -1.231 Td [(are)12.4 ( recorded)12.4 ( in)12.4 ( the)12.4 ( current)12.4 ( profit)12.4 ( or)12.4 ( loss)12.5 ( or)12.5 ( costs)12.4 ( of)12.4 ( relevant)12.4 ( assets)25.1 ( )]TJ 0.041 Tc 0 -1.231 Td [(as)12.8 ( incurred.)12.8 ( The)12.8 ( non-currency)12.7 ( welfare)12.8 ( expenses)12.8 ( are)12.8 ( measured)12.8 ( at)12.8 ( fair)16 ( )]TJ 0.025 Tc -0.025 Tw 0 -1.231 Td (value.)Tj ET endstream endobj 202 0 obj <>stream BT 0 0 0 1 k /Perceptual ri /GS0 gs /T1_0 1 Tf 0.025 Tc 12 0 0 12 281.8878 18.7502 Tm (\226 44 \226)Tj /T1_1 1 Tf -0.025 Tw 7.8 0 0 13 85.0394 776.409 Tm (\(XXI\))Tj 0 Tw 13 0 0 13 105.5061 776.409 Tm [( )-331.1 (Impairment of long-term assets)]TJ /T1_0 1 Tf 0.073 Tc 0.07 Tw 0.606 -2.385 Td [(Lo)0.5 (ng-)0.5 (te)0.5 (rm)12.9 ( )0.5 (as)0.5 (se)0.5 (ts)13 ( su)0.5 (ch)13 ( a)0.5 (s)12.9 ( l)0.5 (ong)0.5 (-te)0.5 (rm)13 ( e)0.5 (qui)0.5 (ty)12.9 ( )0.5 (in)0.5 (ves)0.5 (tme)0.5 (nt)0.5 (s,)12.9 ( )0.5 (fix)0.5 (ed)13 ( a)0.5 (ss)0.5 (ets)0.5 (,)48 ( )]TJ 0.041 Tc 0 -1.192 Td [(construction)12.8 ( in)12.8 ( progress,)12.8 ( right-to-use)12.8 ( assets,)12.8 ( intangible)12.9 ( assets)12.8 ( and)12.8 ( oil)12.8 ( and)16 ( )]TJ 0.031 Tc 0.077 Tw 0 -1.192 Td [(gas)6 ( )0.5 (assets)6 ( )0.5 (with)6 ( )0.5 (a)6 ( )0.5 (finite)6 ( )0.5 (useful)6 ( )0.5 (life)6 ( )0.5 (are)6 ( )0.6 (tested)6 ( )0.5 (for)6 ( )0.5 (impairment)6 ( )0.5 (if)6.1 ( )0.5 (there)6 ( )0.6 (is)6 ( )0.6 (any)6.1 ( )]TJ 0.025 Tc 0.063 Tw 0 -1.192 Td [(indication that )0.5 (such assets may be impaired at the balance sheet date. If the )]TJ 0.042 Tc 0.07 Tw 0 -1.192 Td [(result)12.7 ( of)12.7 ( the)12.7 ( impairment)12.7 ( test)12.7 ( indicates)12.7 ( that)12.7 ( the)12.7 ( recoverable)12.7 ( amount)12.7 ( of)12.7 ( the)17 ( )]TJ 0.045 Tc 0 -1.192 Td [(asset)12.1 ( is)12.1 ( less)12.1 ( than)12.1 ( its)12.1 ( carrying)12.1 ( amount,)12.1 ( a)12.1 ( provision)12.1 ( for)12.1 ( impairment)12 ( and)12 ( an)20 ( )]TJ 0.025 Tc 0.026 Tw 0 -1.192 Td [(impairment loss )0.5 (are )0.5 (recognized )0.5 (for the )0.5 (amount by )0.5 (which )0.5 (the )0.5 (asset\222s )0.5 (carrying )]TJ 0.057 Tc 0.07 Tw 0 -1.192 Td [(amount)12.7 ( exceeds)12.7 ( its)12.7 ( recoverable)12.7 ( amount.)12.6 ( The)12.7 ( recoverable)12.7 ( amount)12.6 ( is)12.7 ( the)32 ( )]TJ 0.025 Tc 0.068 Tw 0 -1.192 Td (higher of an asset\222s fair value less costs to sell and the present va\ lue of the )Tj 0.072 Tw 0 -1.192 Td (future cash flows expected to be derived from the asset. Provision for a\ sset )Tj 0.04 Tc 0.07 Tw 0 -1.192 Td [(impairment)12.4 ( is)12.4 ( determined)12.4 ( and)12.4 ( recognized)12.4 ( on)12.4 ( the)12.4 ( individual)12.4 ( asset)12.4 ( basis.)12.4 ( If)15 ( )]TJ 0.025 Tc 0.083 Tw 0 -1.192 Td [(it )0.5 (is )0.5 (not )0.5 (possible )0.5 (to )0.5 (estimate )0.5 (the )0.5 (recoverable )0.5 (amount )0.5 (of )0.5 (an )0.5 (individual )0.5 (asset, )]TJ 0.04 Tc 0.07 Tw 0 -1.192 Td [(the)12.5 ( recoverable)12.4 ( amount)12.5 ( of)12.5 ( a)12.4 ( group)12.4 ( of)12.4 ( assets)12.5 ( to)12.4 ( which)12.5 ( the)12.5 ( asset)12.5 ( belongs)12.5 ( is)15.1 ( )]TJ 0.025 Tc 0.076 Tw 0 -1.192 Td (determined. A group of assets is the smallest group of assets that is ab\ le to )Tj 0 Tw 0 -1.192 Td (generate independent cash inflows.)Tj 0.061 Tc 0.07 Tw 0 -2.385 Td [(Goodwill)12.3 ( formed)12.2 ( by)12.2 ( business)12.2 ( merger,)12.2 ( intangible)12.3 ( assets)12.2 ( with)12.2 ( indefinite)36 ( )]TJ 0.025 Tc 0.033 Tw 0 -1.192 Td (useful lives and intangible assets that are not yet ready for use are te\ sted for )Tj 0.009 Tw 0 -1.192 Td (impairment at least at the end of each year regardless of whether there \ is any )Tj 0 Tw 0 -1.192 Td (sign of impairment.)Tj 0.045 Tc 0.07 Tw 0 -2.385 Td [(When)12.7 ( the)12.7 ( Company)12.7 ( performs)12.7 ( impairment)12.6 ( test)12.7 ( on)12.7 ( goodwill,)12.6 ( the)12.7 ( Company)20 ( )]TJ 0.046 Tc 0 -1.192 Td [(shall,)12.5 ( as)12.5 ( of)12.5 ( the)12.5 ( purchase)12.5 ( day,)12.5 ( allocate)12.5 ( on)12.5 ( a)12.5 ( reasonable)12.5 ( basis)12.5 ( the)12.5 ( carrying)21 ( )]TJ 0.026 Tc 0.082 Tw 0 -1.192 Td [(value)1.1 ( )0.5 (of)1 ( )0.5 (the)1.1 ( )0.5 (goodwill)1 ( )0.5 (formed)1 ( )0.5 (by)1 ( )0.5 (merger)1 ( )0.5 (of)1 ( )0.5 (enterprises)1 ( )0.5 (to)1 ( )0.5 (the)1 ( )0.5 (relevant)1 ( )0.6 (asset)1 ( )]TJ 0.025 Tc 0.004 Tw 0 -1.192 Td [(groups, )0.5 (or )0.5 (if )0.5 (there )0.5 (is )0.5 (a )0.5 (difficulty )0.5 (in )0.5 (allocation, )0.5 (to )0.5 (allocate )0.5 (it )0.5 (to )0.5 (the )0.5 (set )0.5 (of )0.5 (asset )]TJ 0.041 Tc 0.07 Tw 0 -1.192 Td [(groups.)12.6 ( The)12.7 ( related)12.7 ( asset)12.7 ( groups)12.6 ( or)12.6 ( the)12.7 ( set)12.7 ( of)12.7 ( asset)12.6 ( groups)12.7 ( refers)12.6 ( to)12.6 ( these)16 ( )]TJ 0.025 Tc 0 Tw 0 -1.192 Td (ones that can benefit from the synergies of a business combination.)Tj 0.042 Tw 0 -2.385 Td (For the purpose of impairment test on the relevant asset groups or the s\ et of )Tj 0.022 Tw 0 -1.192 Td (asset groups containing goodwill, if any evidence shows that the impairm\ ent )Tj 0.049 Tc 0.07 Tw 0 -1.192 Td [(of)12.6 ( asset)12.5 ( groups)12.6 ( or)12.5 ( set)12.6 ( of)12.6 ( asset)12.5 ( groups)12.6 ( related)12.5 ( to)12.5 ( goodwill)12.6 ( is)12.6 ( possible,)12.6 ( an)23.9 ( )]TJ 0.057 Tc 0 -1.192 Td [(impairment)12.5 ( test)12.5 ( will)12.5 ( be)12.5 ( made)12.5 ( firstly)12.5 ( on)12.6 ( the)12.6 ( asset)12.5 ( groups)12.6 ( or)12.5 ( set)12.5 ( of)12.5 ( asset)32 ( )]TJ 0.047 Tc 0 -1.192 Td [(groups)12.7 ( not)12.7 ( containing)12.7 ( goodwill,)12.7 ( thus)12.7 ( calculating)12.7 ( the)12.6 ( recoverable)12.6 ( amount)22 ( )]TJ 0.048 Tc 0 -1.192 Td [(and)12.4 ( comparing)12.4 ( it)12.5 ( with)12.5 ( the)12.4 ( relevant)12.4 ( carrying)12.4 ( value)12.5 ( so)12.4 ( as)12.4 ( to)12.4 ( recognize)12.5 ( the)23 ( )]TJ 0.025 Tc 0.006 Tw 0 -1.192 Td (corresponding impairment loss. Then, the Company will conduct impairment\ )Tj 0.037 Tc 0.071 Tw 0 -1.192 Td [(tests)12 ( )0.5 (on)12.1 ( )0.5 (the)12.1 ( )0.5 (asset)12 ( )0.5 (groups)12 ( )0.5 (or)12 ( )0.5 (set)12 ( )0.5 (of)12 ( )0.6 (asset)12 ( )0.5 (groups)12 ( )0.5 (that)12.1 ( )0.5 (includes)12 ( )0.5 (goodwill)12 ( )0.5 (and)12 ( )]TJ 0.025 Tc 0.018 Tw 0 -1.192 Td (compare its carrying value against its recoverable amount. If the recove\ rable )Tj 0.039 Tc 0.07 Tw 0 -1.192 Td [(a)0.5 (m)0.6 (o)0.5 (u)0.6 (n)0.5 (t)13 ( )0.6 (i)0.5 (s)13 ( )0.6 (l)0.5 (o)0.5 (w)0.6 (e)0.5 (r)13.1 ( )0.5 (t)0.5 (h)0.6 (a)0.5 (n)13.1 ( )0.5 (i)0.5 (t)0.6 (s)13 ( )0.6 (c)0.5 (a)0.6 (r)0.5 (r)0.5 (y)0.6 (i)0.5 (n)0.5 (g)13.1 ( )0.5 (v)0.5 (a)0.6 (l)0.5 (u)0.6 (e)0.5 (,)13 ( )0.6 (t)0.5 (h)0.5 (e)13.1 ( )0.5 (a)0.6 (m)0.5 (o)0.6 (u)0.5 (n)0.5 (t)13 ( )0.6 (o)0.5 (f)13.1 ( )0.5 (i)0.5 (m)0.6 (p)0.5 (a)0.5 (i)0.6 (r)0.5 (m)0.5 (e)0.6 (n)0.5 (t)13.1 ( )0.5 (l)0.5 (o)0.6 (s)0.5 (s)13.1 ( )0.5 (i)0.5 (s)14 ( )]TJ 0.029 Tc 0.079 Tw 0 -1.192 Td [(f)0.5 (i)0.5 (r)0.5 (s)0.5 (t)3.9 ( )0.6 (of)0.5 (f)0.5 (s)0.5 (e)0.5 (t)4 ( )0.5 (a)0.5 (g)0.5 (a)0.5 (i)0.5 (n)0.5 (st)4.1 ( )0.5 (th)0.5 (e)4 ( )0.5 (c)0.5 (a)0.6 (rr)0.5 (y)0.5 (i)0.5 (n)0.5 (g)4 ( )0.5 (v)0.5 (a)0.5 (lu)0.5 (e)4 ( )0.5 (o)0.5 (f)4 ( )0.5 (t)0.5 (h)0.5 (e)4 ( )0.5 (g)0.5 (o)0.5 (o)0.5 (d)0.5 (w)0.5 (i)0.5 (ll)4 ( )0.5 (a)0.5 (l)0.5 (l)0.5 (o)0.5 (c)0.5 (a)0.5 (t)0.5 (e)0.5 (d)4 ( )0.5 (t)0.5 (o)4 ( )0.5 (th)0.5 (e)4 ( )0.5 (a)0.5 (s)0.5 (s)0.5 (e)0.5 (t)4 ( )]TJ 0.025 Tc 0.083 Tw 0 -1.192 Td [(groups )0.5 (or )0.5 (set )0.5 (of )0.5 (asset )0.5 (groups, )0.5 (then, )0.5 (based )0.5 (on )0.5 (the )0.5 (proportion )0.5 (of )0.5 (the )0.5 (carrying )]TJ 0.042 Tc 0.07 Tw 0 -1.192 Td [(value)12.2 ( of)12.2 ( other)12.3 ( assets)12.2 ( in)12.3 ( the)12.2 ( asset)12.2 ( groups)12.2 ( or)12.2 ( set)12.2 ( of)12.2 ( asset)12.2 ( groups)12.2 ( other)12.2 ( than)17 ( )]TJ 0.025 Tc 0 Tw 0 -1.192 Td (goodwill, offset against the carrying value of other assets proportional\ ly. )Tj 0.083 Tw 0 -2.385 Td [(Once )0.5 (the )0.5 (above asset )0.5 (impairment loss )0.5 (is )0.5 (recognized, )0.5 (it )0.5 (will )0.5 (not )0.5 (be reversed )]TJ 0 Tw 0 -1.192 Td (in subsequent accounting periods.)Tj ET endstream endobj 201 0 obj <>stream BT 0 0 0 1 k /Perceptual ri /GS0 gs /T1_0 1 Tf 0.025 Tc 12 0 0 12 281.8878 18.7502 Tm (\226 43 \226)Tj /T1_1 1 Tf 1.106 Tw 13 0 3.4833 13 112.0517 776.409 Tm [(4. )0.5 (Spec)]TJ 0.018 Tw (ific criteria for the division of research phase and development )Tj -0.025 Tw 2.5 -1.192 Td (phase)Tj /T1_0 1 Tf 0.049 Tc 0.07 Tw 13 0 0 13 141.7323 729.909 Tm [(The)12.1 ( expenses)12.1 ( for)12 ( internal)12.1 ( research)12.1 ( and)12 ( development)12.1 ( projects)12.1 ( of)12.1 ( the)24 ( )]TJ 0.025 Tc 0.041 Tw 0 -1.192 Td (Company are divided into expenses in the research phase and expenses )Tj 0 Tw 0 -1.192 Td (in the development phase.)Tj 0.111 Tc 0.07 Tw 0 -2.385 Td [(Research)12.1 ( phase:)12.1 ( a)12.1 ( phase)12.1 ( in)12.1 ( which)12.1 ( innovative)12.1 ( and)12.1 ( scheduled)86 ( )]TJ 0.063 Tc 0 -1.192 Td [(investigations)12.9 ( and)12.8 ( research)12.8 ( activities)12.9 ( are)12.9 ( conducted)12.9 ( to)12.9 ( obtain)12.9 ( and)38 ( )]TJ 0.025 Tc 0 Tw 0 -1.192 Td (understand new scientific or technological knowledge.)Tj 0.034 Tc 0.074 Tw 0 -2.385 Td [(Development)9 ( )0.5 (phase:)9 ( )0.6 (a)9 ( )0.5 (phase)9 ( )0.5 (in)9 ( )0.5 (which)9 ( )0.5 (the)9 ( )0.5 (research)9 ( )0.5 (outcomes)9 ( )0.5 (or)9 ( )0.5 (other)9 ( )]TJ 0.035 Tc 0.073 Tw 0 -1.192 Td [(knowledge)10 ( )0.5 (are)10.1 ( )0.5 (applied)10 ( )0.5 (for)10 ( )0.5 (a)10 ( )0.5 (plan)10 ( )0.5 (or)10 ( )0.5 (a)10 ( )0.5 (design)10.1 ( )0.5 (prior)10 ( )0.5 (to)10 ( )0.5 (the)10.1 ( )0.5 (commercial)10 ( )]TJ 0.041 Tc 0.07 Tw 0 -1.192 Td [(pro)0.5 (duc)0.5 (tion)12.9 ( )0.5 (or)12.9 ( u)0.5 (se)12.9 ( )0.5 (in)12.9 ( o)0.5 (rde)0.5 (r)12.9 ( to)13 ( pro)0.5 (duce)13 ( ne)0.5 (w)12.9 ( or)13 ( su)0.5 (bsta)0.5 (ntia)0.5 (lly)12.9 ( )0.5 (impr)0.5 (ove)0.5 (d)16 ( )]TJ 0.025 Tc 0 Tw 0 -1.192 Td (materials, devices, products, etc.)Tj /T1_1 1 Tf 0.049 Tc 0.07 Tw 13 0 3.4833 13 112.0517 528.409 Tm [(5)24 (.)24 ( )-1011.5 (Specific)12.2 ( conditions)12.2 ( for)12.3 ( capitalisation)12.3 ( of)12.2 ( expenditure)12.3 ( incurred)12.2 ( in)24 ( )]TJ 0.025 Tc 0 Tw 2.5 -1.192 Td (development phase)Tj /T1_0 1 Tf 0.026 Tc 0.082 Tw 13 0 0 13 141.7323 481.909 Tm [(Expenditures)1 ( )0.5 (incurred)0.9 ( )0.6 (in)1 ( )0.5 (the)1 ( )0.5 (research)1 ( )0.5 (stage)1 ( )0.6 (are)1 ( )0.5 (recognised)1 ( )0.5 (in)1.1 ( )0.5 (profit)1 ( )0.5 (or)1 ( )]TJ 0.048 Tc 0.07 Tw 0 -1.192 Td [(loss)12.4 ( for)12.3 ( the)12.3 ( period.)12.3 ( Expenditures)12.3 ( incurred)12.3 ( in)12.3 ( the)12.3 ( development)12.3 ( stage)23 ( )]TJ 0.059 Tc 0 -1.192 Td [(are)12.4 ( recognised)12.4 ( as)12.4 ( intangible)12.3 ( assets)12.3 ( only)12.4 ( when)12.3 ( all)12.4 ( of)12.3 ( the)12.3 ( following)34 ( )]TJ 0.025 Tc 0.062 Tw 0 -1.192 Td (conditions are satisfied, and the expenditures in the development stage \ )Tj 0.046 Tc 0.07 Tw 0 -1.192 Td [(that)12.3 ( does)12.3 ( not)12.3 ( meet)12.3 ( all)12.3 ( of)12.4 ( the)12.4 ( following)12.4 ( conditions)12.4 ( are)12.4 ( recognized)12.4 ( in)21 ( )]TJ 0.025 Tc 0 Tw 0 -1.192 Td (profit or loss for the period:)Tj 0.078 Tw 0 -2.385 Td [(\(1\) )-586.5 (the technical feasibility of completing the intangible asset so that )]TJ 0 Tw 2.181 -1.192 Td (it will be available for use or for sale;)Tj -2.181 -2.385 Td [(\(2\) )-664.5 (the intention to complete the intangible asset for use or for sale;)]TJ 0.013 Tw 0 -2.385 Td [(\(3\) )-651.5 (the ways in which the intangible asset generate economic benefits, )]TJ 0.036 Tc 0.072 Tw 2.181 -1.192 Td [(including)11 ( )0.5 (there)11 ( )0.5 (is)11.1 ( )0.5 (evidence)11 ( )0.5 (that)11 ( )0.5 (the)11.1 ( )0.5 (products)11 ( )0.5 (produced)11 ( )0.5 (using)11 ( )0.5 (the)11 ( )]TJ 0.055 Tc 0.07 Tw 0 -1.192 Td [(intangible)12.9 ( asset)12.9 ( has)12.9 ( a)12.9 ( market)12.9 ( or)12.9 ( the)12.8 ( intangible)12.9 ( asset)12.9 ( itself)12.8 ( has)30 ( )]TJ 0.053 Tc 0 -1.192 Td [(a)12.6 ( market,)12.6 ( or)12.6 ( if)12.6 ( the)12.6 ( intangible)12.6 ( asset)12.6 ( is)12.6 ( for)12.6 ( internal)12.6 ( use,)12.6 ( there)12.6 ( is)28 ( )]TJ 0.025 Tc 0 Tw 0 -1.192 Td (evidence that proves its usefulness;)Tj 0.024 Tc -2.181 -2.385 Td [(\()-1 (4)-1 (\))-1 ( )-665.5 (the)0.5 ( ava)0.5 (ilabi)0.5 (lity o)0.5 (f ad)0.5 (equa)0.5 (te te)0.5 (chni)0.5 (cal,)0.5 ( fina)0.5 (ncia)0.5 (l and)0.5 ( othe)0.5 (r re)0.5 (sourc)0.5 (es)-1 ( )]TJ 0.055 Tc 0.07 Tw 2.181 -1.192 Td [(to)12.5 ( complete)12.6 ( the)12.5 ( development)12.5 ( and)12.5 ( the)12.5 ( ability)12.5 ( to)12.5 ( use)12.5 ( or)12.5 ( sell)12.5 ( the)30 ( )]TJ 0.025 Tc 0 Tw 0 -1.192 Td (intangible asset;)Tj 0.058 Tc 0.07 Tw -2.181 -2.385 Td [(\()33 (5)33 (\))33 ( )-561.5 (the)12.1 ( expenditures)12.2 ( attributable)12.1 ( to)12.1 ( the)12.2 ( development)12.1 ( phase)12.2 ( of)12.2 ( the)33 ( )]TJ 0.025 Tc 0 Tw 2.181 -1.192 Td (intangible asset could be reliably measured.)Tj 0.05 Tw -2.181 -2.385 Td (If the expenditures cannot be distinguished between the research phase )Tj 0.071 Tw 0 -1.192 Td [(and development phase, )0.5 (all of which should be )0.5 (included )0.5 (in the current )]TJ 0 Tw 0 -1.192 Td (profit or loss.)Tj ET endstream endobj 200 0 obj <>stream BT 0 0 0 1 k /Perceptual ri /GS0 gs 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Td [(residual)12.2 ( values.)12.2 ( For)12.2 ( fixed)12.2 ( assets)12.2 ( that)12.2 ( have)12.2 ( made)12.2 ( provision)12.2 ( for)12.2 ( the)36 ( )]TJ 0.025 Tc 0.056 Tw 0 -1.231 Td (impairment, the amount of depreciation of it is determined by carrying )Tj 0.064 Tw 0 -1.231 Td (value after deducting the provision for the impairment based on useful )Tj 0.042 Tc 0.07 Tw 0 -1.231 Td [(life)12.4 ( during)12.4 ( the)12.4 ( future)12.4 ( period.)12.3 ( Where)12.4 ( different)12.4 ( components)12.4 ( of)12.4 ( a)12.4 ( fixed)17 ( )]TJ 0.029 Tc 0.079 Tw 0 -1.231 Td [(asset)4 ( )0.5 (have)4 ( )0.5 (different)4.1 ( )0.5 (useful)4 ( )0.5 (lives)4 ( )0.5 (or)4 ( )0.5 (generate)4 ( )0.6 (economic)4 ( )0.5 (benefits)4 ( )0.5 (for)4 ( )0.6 (the)4 ( )]TJ 0.025 Tc 0.023 Tw 0 -1.231 Td (enterprise in different ways, different depreciation rates or depreciati\ on )Tj 0 Tw 0 -1.231 Td (methods shall apply, and each component is depreciated separately.)Tj 0.041 Tc 0.07 Tw 0 -2.462 Td [(The)12.4 ( depreciation)12.4 ( methods,)12.4 ( useful)12.4 ( life)12.4 ( of)12.5 ( depreciation,)12.4 ( residual)12.4 ( value)16 ( )]TJ 0.025 Tc 0.025 Tw 0 -1.231 Td [(rate )0.6 (and )0.6 (annual )0.5 (depreciation )0.5 (rate )0.5 (of )0.5 (each )0.5 (category )0.5 (of )0.6 (fixed )0.5 (assets )0.6 (are )0.5 (as )]TJ -0.025 Tw 0 -1.231 Td (follows:)Tj /T1_1 1 Tf 9.1 0 0 13 141.7323 472.409 Tm (Category)Tj 0 Tw 13.394 0 Td (Depreciation methods)Tj 11.955 0 Td (Useful life )Tj -0.025 Tw 7.51 1.231 Td (Residual )Tj 0 Tw -0.576 -1.231 Td (value rate )Tj -0.025 Tw 8.034 2.462 Td (Annual)Tj 0 Tw -2.59 -1.231 Td ( depreciation)Tj 3.812 -1.231 Td ( rate )Tj /T1_0 1 Tf -0.025 Tw 9.1 0 3.4833 13 383.8781 456.409 Tm (\(Years\))Tj 8.452 0 Td (\(%\))Tj 6.853 0 Td (\(%\))Tj 0 Tw 9.1 0 0 13 141.7322 424.409 Tm (Plant and buildings)Tj 13.394 0 Td (Straight-line method)Tj -0.025 Tw 14.076 0 Td (10-30)Tj 0 Tc 0 Tw 8.786 0 Td (3)Tj 0.025 Tc -0.025 Tw 3.32 0 Td (3.23-9.70)Tj 0 Tw -39.577 -1.231 Td (Machinery and equipment)Tj 13.394 0 Td (Straight-line method)Tj -0.025 Tw 15.484 0 Td (18)Tj 0 Tc 0 Tw 7.378 0 Td (3)Tj 0.025 Tc -0.025 Tw 5.528 0 Td (5.40)Tj 0 Tw -41.785 -1.231 Td (Electronic equipment)Tj 13.394 0 Td (Straight-line method)Tj -0.025 Tw 15.484 0 Td (15)Tj 0 Tc 0 Tw 7.378 0 Td (3)Tj 0.025 Tc -0.025 Tw 5.528 0 Td (6.50)Tj 0 Tw -41.785 -1.231 Td (Office equipment)Tj 13.394 0 Td (Straight-line method)Tj 0 Tc 16.009 0 Td (5)Tj 6.853 0 Td (3)Tj 0.025 Tc -0.025 Tw 5.003 0 Td (19.40)Tj 0 Tw -41.26 -1.231 Td (Transportation tools)Tj 13.394 0 Td (Straight-line method)Tj 0 Tc 16.009 0 Td (5)Tj 6.853 0 Td (3)Tj 0.025 Tc -0.025 Tw 5.003 0 Td (19.40)Tj 0 Tw -41.26 -1.231 Td (Specialized glass equipment)Tj 13.394 0 Td (Straight-line method)Tj 0 Tc 16.009 0 Td (6)Tj 6.853 0 Td (3)Tj 0.025 Tc -0.025 Tw 5.003 0 Td (16.20)Tj /T1_1 1 Tf 0 Tw 13 0 3.4833 13 112.0516 314.0599 Tm [(3. )-1105.5 (Disposal of fixed assets)]TJ /T1_0 1 Tf 0.076 Tw 13 0 0 13 141.7321 282.0599 Tm [(A )0.5 (fixed )0.5 (asset )0.5 (is )0.5 (derecognized )0.5 (on )0.5 (disposal )0.5 (or )0.5 (when )0.6 (no )0.5 (future )0.5 (economic )]TJ 0.029 Tc 0.079 Tw 0 -1.231 Td [(benefits)4 ( )0.6 (are)4 ( )0.5 (expected)4 ( )0.5 (from)4 ( )0.5 (using)4 ( )0.5 (or)4 ( )0.5 (disposal.)4 ( )0.5 (The)4 ( )0.5 (amount)4 ( )0.6 (of)4 ( )0.5 (proceeds)4 ( )]TJ 0.067 Tc 0.07 Tw 0 -1.231 Td [(on)12.9 ( sale,)12.8 ( transfer,)12.8 ( retirement)12.9 ( or)12.9 ( damage)12.8 ( of)12.9 ( a)12.9 ( fixed)12.9 ( asset)12.8 ( net)12.8 ( of)12.9 ( its)42 ( )]TJ 0.025 Tc 0.001 Tw 0 -1.231 Td (carrying amount and related taxes and expenses is recognized in current \ )Tj 0 Tw 0 -1.231 Td (profit or loss.)Tj /T1_1 1 Tf -0.025 Tw 6.5 0 0 13 85.0392 186.0599 Tm (\(XVIII\) )Tj 0 Tw 13 0 0 13 113.3857 186.0599 Tm (Construction in progress)Tj /T1_0 1 Tf 0.033 Tc 0.075 Tw 0 -2.462 Td [(Construction)8 ( )0.5 (in)8 ( )0.5 (progress)8 ( )0.5 (is)8.1 ( )0.5 (measured)8 ( )0.5 (at)8 ( )0.5 (actual)8 ( cost.)8 ( )0.5 (Actual)8 ( )0.5 (cost)8 ( )0.5 (comprises)8 ( )]TJ 0.039 Tc 0.071 Tw 0 -1.231 Td [(construction)12.1 ( )0.5 (costs,)12 ( )0.6 (installation)12 ( )0.6 (costs,)12 ( )0.6 (borrowing)12.1 ( )0.5 (costs)12.1 ( )0.5 (that)12.1 ( )0.5 (are)12.1 ( )0.6 (eligible)12.1 ( )0.5 (for)14.1 ( )]TJ 0.025 Tc 0.034 Tw 0 -1.231 Td (capitalisation and other costs necessary to bring the construction in pr\ ogress )Tj 0.057 Tw 0 -1.231 Td [(ready )0.5 (for their )0.5 (intended )0.5 (use. Construction )0.5 (in )0.5 (progress is )0.5 (transferred )0.5 (to )0.5 (fixed )]TJ 0.048 Tc 0.07 Tw 0 -1.231 Td [(a)0.6 (s)0.5 (s)0.6 (e)0.6 (t)0.5 (s)13.1 ( )0.6 (w)0.5 (h)0.6 (e)0.5 (n)13.1 ( )0.6 (t)0.5 (h)0.6 (e)13 ( )0.6 (a)0.6 (s)0.5 (s)0.6 (e)0.6 (t)0.5 (s)13.1 ( )0.5 (a)0.6 (r)0.6 (e)13 ( )0.6 (r)0.6 (e)0.5 (a)0.6 (d)0.6 (y)13 ( )0.6 (f)0.6 (o)0.5 (r)13.1 ( )0.5 (t)0.6 (h)0.5 (e)0.6 (i)0.6 (r)13 ( )0.6 (i)0.5 (n)0.6 (t)0.5 (e)0.6 (n)0.6 (d)0.5 (e)0.6 (d)13 ( )0.6 (u)0.6 (s)0.5 (e)0.6 (,)13.1 ( )0.5 (a)0.6 (n)0.5 (d)13.1 ( )0.6 (d)0.5 (e)0.6 (p)0.5 (r)0.6 (e)0.6 (c)0.5 (i)0.6 (a)0.6 (t)0.5 (i)0.6 (o)0.5 (n)23 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (begins from the following month.)Tj ET endstream endobj 206 0 obj <>stream BT 0 0 0 1 k /Perceptual ri /GS0 gs /T1_0 1 Tf 0.025 Tc 12 0 0 12 281.8878 18.7502 Tm (\226 38 \226)Tj /T1_1 1 Tf -0.025 Tw 7.8 0 0 13 85.0394 776.409 Tm (\(XVI\))Tj 0 Tw 13 0 0 13 105.5061 776.409 Tm [( )-331.1 (Investment property)]TJ /T1_0 1 Tf 0.048 Tc 0.07 Tw 0.606 -2.462 Td [(Investment)12.6 ( property)12.5 ( is)12.6 ( held)12.5 ( to)12.6 ( earn)12.6 ( rentals)12.6 ( or)12.6 ( for)12.6 ( capital)12.6 ( appreciation)12.6 ( or)23 ( )]TJ 0.025 Tc 0.05 Tw 0 -1.231 Td (both which include leased land use rights; land use rights held for sale\ after )Tj 0.03 Tc 0.078 Tw 0 -1.231 Td [(appreciation;)4.9 ( )0.5 (leased)5 ( )0.5 (buildings)5 ( )0.5 (\(including)5 ( )0.5 (buildings)5 ( )0.5 (after)5 ( )0.5 (self-completion)5 ( )0.5 (of)5 ( )]TJ 0.025 Tc 0.053 Tw 0 -1.231 Td (construction or development for the purpose of leasing and buildings tha\ t is )Tj 0 Tw 0 -1.231 Td (being constructed or developed for the purpose of leasing in future\).)Tj 0 -2.462 Td (The Company\222s existing investment property is measured at cost. Inves\ tment )Tj 0.081 Tw 0 -1.231 Td (property measured at cost \226 buildings held for leasing shall adopt th\ e same )Tj 0.052 Tw 0 -1.231 Td [(depreciation policy for )0.5 (fixed assets of )0.5 (the company, land use )0.5 (rights )0.5 (held for )]TJ 0 Tw 0 -1.231 Td (leasing shall adopt the same amortization policy for the intangible asse\ ts.)Tj /T1_1 1 Tf -0.025 Tw 7.8 0 0 13 85.0394 568.409 Tm (\(XVII\))Tj 0 Tw 13 0 0 13 108.7352 568.409 Tm [( )-82.7 (Fixed assets)]TJ 13 0 3.4833 13 112.0517 536.409 Tm [(1. )-1105.5 (Recognition and initial measurement of fixed assets)]TJ /T1_0 1 Tf 0.036 Tc 0.072 Tw 13 0 0 13 141.7323 504.409 Tm [(Fixed)11 ( )0.5 (assets)11 ( )0.5 (are)11 ( )0.5 (tangible)11 ( )0.5 (assets)11 ( )0.5 (that)11 ( )0.5 (are)11.1 ( held)11 ( )0.5 (for)11 ( )0.5 (use)11 ( )0.5 (in)11 ( )0.5 (production)11 ( )0.5 (or)11 ( )]TJ 0.03 Tc 0.078 Tw 0 -1.231 Td [(supply)5 ( )0.5 (of)5 ( )0.5 (goods)5 ( )0.5 (or)5 ( )0.5 (services,)5 ( for)5 ( )0.5 (rental)5 ( )0.5 (to)5 ( )0.5 (others,)5 ( )0.5 (or)5 ( )0.5 (for)5 ( )0.5 (administrative)5 ( )]TJ 0.052 Tc 0.07 Tw 0 -1.231 Td [(purposes,)12.6 ( and)12.6 ( have)12.7 ( a)12.6 ( useful)12.6 ( life)12.6 ( of)12.6 ( more)12.7 ( than)12.6 ( one)12.6 ( accounting)12.6 ( year.)27 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (Fixed asset is recognised when it meets the following conditions:)Tj 0.053 Tw 0 -2.462 Td [(\(1\) )-611.5 (it is probable that the economic benefits associated with the fixed )]TJ 0 Tw 2.181 -1.231 Td (asset will flow to the enterprise;)Tj -2.181 -2.462 Td [(\(2\) )-664.5 (its cost can be reliably measured.)]TJ 0.066 Tw 0 -2.462 Td (Fixed assets are initially measured at cost \(and taking into account th\ e )Tj 0 Tw 0 -1.231 Td (effect of estimated costs of disposal\).)Tj 0.091 Tc 0.07 Tw 0 -2.462 Td [(For)12.8 ( subsequent)12.8 ( expenses)12.7 ( related)12.8 ( to)12.8 ( fixed)12.7 ( assets,)12.8 ( if)12.8 ( the)12.8 ( related)66 ( )]TJ 0.048 Tc 0 -1.231 Td [(economic)12.6 ( benefits)12.6 ( are)12.5 ( likely)12.5 ( to)12.5 ( flow)12.6 ( into)12.5 ( the)12.5 ( enterprise)12.5 ( and)12.5 ( its)12.6 ( cost)23 ( )]TJ 0.032 Tc 0.076 Tw 0 -1.231 Td [(could)7 ( )0.5 (be)7 ( )0.5 (reliably)7 ( )0.5 (measured,)7 ( )0.5 (such)7 ( )0.5 (expenses)7 ( )0.6 (are)7 ( )0.5 (included)7 ( )0.5 (in)7 ( )0.5 (the)7 ( )0.5 (cost)7 ( )0.5 (of)7 ( )]TJ 0.042 Tc 0.07 Tw 0 -1.231 Td [(the)12.7 ( fixed)12.7 ( asset;)12.7 ( and)12.7 ( the)12.7 ( carrying)12.7 ( amount)12.7 ( of)12.7 ( the)12.7 ( replaced)12.7 ( part)12.7 ( will)12.7 ( be)17 ( )]TJ 0.043 Tc 0 -1.231 Td [(derecognized.)12.7 ( All)12.7 ( other)12.7 ( subsequent)12.7 ( expenses)12.8 ( are)12.7 ( included)12.7 ( in)12.7 ( current)18 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (profit or loss upon occurrence.)Tj ET endstream endobj 205 0 obj <>stream BT 0 0 0 1 k /Perceptual ri /GS0 gs /T1_0 1 Tf 0.025 Tc 12 0 0 12 281.8878 18.7502 Tm (\226 37 \226)Tj 0.023 Tc 13 0 0 13 170.0787 776.3179 Tm [(When the Group loses the control over the investee due to partially)-2 ( )]TJ 0.047 Tc 0.07 Tw 0 -1.231 Td [(disposal)12.6 ( of)12.6 ( equity)12.6 ( investment)12.5 ( and)12.6 ( other)12.5 ( reasons,)12.6 ( the)12.6 ( remaining)22 ( )]TJ 0.032 Tc 0.076 Tw 0 -1.231 Td [(equity)7 ( )0.5 (interest)7 ( )0.5 (after)7 ( )0.5 (disposal)7 ( )0.5 (shall)7 ( )0.5 (be)7 ( )0.5 (accounted)7 ( )0.5 (for)7 ( )0.5 (under)7 ( )0.5 (equity)7 ( )]TJ 0.04 Tc 0.07 Tw 0 -1.231 Td [(method)12.5 ( in)12.6 ( preparation)12.6 ( of)12.5 ( separate)12.5 ( financial)12.6 ( statements)12.6 ( provided)15 ( )]TJ 0.042 Tc 0 -1.231 Td [(that)12.8 ( joint)12.9 ( control)12.9 ( or)12.8 ( material)12.9 ( influence)12.9 ( over)12.9 ( the)12.9 ( investee)12.9 ( can)12.9 ( be)17 ( )]TJ 0.025 Tc 0.045 Tw 0 -1.231 Td (imposed and shall be adjusted as if such remaining equity interest )Tj 0.066 Tc 0.07 Tw 0 -1.231 Td [(had)12.7 ( been)12.7 ( accounted)12.6 ( for)12.7 ( under)12.7 ( the)12.7 ( equity)12.7 ( method)12.7 ( since)12.7 ( being)41 ( )]TJ 0.025 Tc 0.078 Tw 0 -1.231 Td (obtained. The other comprehensive income previously recognised )Tj 0.069 Tw 0 -1.231 Td (before obtaining the control over the investee shall be transferred )Tj 0.052 Tc 0.07 Tw 0 -1.231 Td [(in)12.2 ( proportion)12.2 ( by)12.3 ( using)12.2 ( the)12.2 ( same)12.2 ( basis)12.2 ( as)12.2 ( the)12.2 ( investee)12.2 ( used)12.3 ( for)27 ( )]TJ 0.033 Tc 0.075 Tw 0 -1.231 Td [(direct)8.1 ( )0.5 (disposal)8 ( )0.5 (of)8 ( )0.5 (relevant)8 ( )0.5 (assets)8 ( )0.5 (or)8.1 ( )0.5 (liabilities.)8.1 ( )0.5 (Other)8 ( )0.5 (Changes)8 ( )0.5 (of)8 ( )]TJ 0.023 Tc 0 Tw 0 -1.231 Td [(Ow)0.5 (ner\222s Eq)0.5 (uity rec)0.5 (ognized a)0.5 (s a r)0.5 (esult of t)0.5 (he adopt)0.5 (ion of the)0.5 ( e)0.5 (quity)-2 ( )]TJ 0.025 Tc 0.017 Tw 0 -1.231 Td (method shall be transferred to the current profit or loss on pro rata )Tj 0.039 Tc 0.07 Tw 0 -1.231 Td [(basis.)12.2 ( Where)12.2 ( the)12.2 ( remaining)12.3 ( equity)12.2 ( interest)12.3 ( after)12.2 ( disposal)12.2 ( cannot)14 ( )]TJ 0.025 Tc 0.011 Tw 0 -1.231 Td (exercise joint control or exert material influence over the investee, )Tj 0.023 Tc 0 Tw 0 -1.231 Td [(it shall be recognised as financial asset, and the difference between)-2 ( )]TJ 0.025 Tc 0.003 Tw 0 -1.231 Td (fair value and the carrying value on the date of losing control shall )Tj 0.075 Tw 0 -1.231 Td (be included in current profit or loss. All the other comprehensive )Tj 0.031 Tc 0.077 Tw 0 -1.231 Td [(income)6 ( )0.5 (and)6 ( )0.5 (Other)6 ( )0.5 (Changes)6 ( )0.5 (of)6 ( )0.5 (Owner\222s)6 ( )0.5 (Equity)6 ( )0.5 (recognised)6 ( )0.5 (before)6.1 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (obtaining the control over the investee shall be transferred.)Tj 0.05 Tc 0.07 Tw 0 -2.462 Td [(For)12.4 ( disposal)12.4 ( of)12.4 ( the)12.4 ( equity)12.4 ( investment)12.4 ( in)12.4 ( a)12.5 ( subsidiary)12.4 ( in)12.4 ( stages)25 ( )]TJ 0.049 Tc 0 -1.231 Td [(b)0.5 (y)13.1 ( )0.5 (m)0.5 (u)0.6 (l)0.5 (t)0.5 (i)0.6 (p)0.5 (l)0.5 (e)13.1 ( )0.5 (t)0.6 (r)0.5 (a)0.5 (n)0.6 (s)0.5 (a)0.6 (c)0.5 (t)0.5 (i)0.6 (o)0.5 (n)0.5 (s)13.1 ( )0.5 (r)0.6 (e)0.5 (s)0.6 (u)0.5 (l)0.5 (t)0.6 (i)0.5 (n)0.5 (g)13 ( )0.6 (i)0.5 (n)13 ( )0.6 (t)0.5 (h)0.6 (e)13 ( )0.5 (l)0.6 (o)0.5 (s)0.6 (s)13 ( )0.5 (o)0.6 (f)13 ( )0.6 (c)0.5 (o)0.5 (n)0.6 (t)0.5 (r)0.5 (o)0.6 (l)0.5 (,)13 ( )0.6 (w)0.5 (h)0.6 (e)0.5 (r)0.5 (e)24.1 ( )]TJ 0.029 Tc 0.079 Tw 0 -1.231 Td [(the)4 ( )0.5 (Company)4 ( )0.5 (accounts)4.1 ( )0.5 (for)4 ( )0.5 (a)4 ( )0.5 (package)4 ( )0.5 (deals,)4.1 ( )0.5 (accounting)4 ( )0.5 (treatment)4 ( )]TJ 0.025 Tc 0.018 Tw 0 -1.231 Td [(shall be )0.5 (conducted )0.5 (for all transactions as )0.5 (the equity investment for )]TJ 0.066 Tw 0 -1.231 Td (disposal of a subsidiary and the transaction in the loss of control. )Tj 0.05 Tc 0.07 Tw 0 -1.231 Td [(In)12.3 ( the)12.3 ( individual)12.2 ( financial)12.2 ( statements,)12.3 ( the)12.2 ( differences)12.2 ( between)25 ( )]TJ 0.035 Tc 0.073 Tw 0 -1.231 Td [(the)10 ( )0.5 (consideration)10 ( )0.5 (disposed)10 ( )0.5 (and)10 ( )0.5 (the)10.1 ( )0.5 (corresponding)10 ( )0.5 (carrying)10 ( )0.5 (value)10.1 ( )]TJ 0.054 Tc 0.07 Tw 0 -1.231 Td [(of)12.3 ( long-term)12.3 ( equity)12.4 ( investment)12.4 ( of)12.4 ( the)12.4 ( disposed)12.4 ( equity)12.4 ( in)12.4 ( each)29 ( )]TJ 0.061 Tc 0 -1.231 Td [(transaction)12.6 ( prior)12.7 ( to)12.6 ( the)12.7 ( loss)12.6 ( of)12.7 ( control)12.7 ( shall)12.6 ( 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( dis)0.5 (tributed)14 ( )]TJ 0.025 Tc 0.068 Tw 0 -1.231 Td (cash dividends or profits which are included in the consideration, )Tj 0.05 Tw 0 -1.231 Td (investment gains is recognized as the Company\222 share of the cash )Tj 0 Tw 0 -1.231 Td (dividends or profits declared by the investee.)Tj 13 0 3.4833 13 140.3981 584.409 Tm [(\(2\) )-664.5 (Long-term equity investment accounted for by equity method)]TJ 0.079 Tw 13 0 0 13 170.0787 552.409 Tm (Long-term equity investments in associates and jointly controlled )Tj 0.031 Tc 0.077 Tw 0 -1.231 Td [(entities)6 ( )0.5 (are)6 ( )0.5 (accounted)6 ( )0.5 (for)6 ( )0.5 (using)6 ( )0.5 (equity)6.1 ( )0.5 (method.)6 ( )0.5 (Where)6 ( )0.5 (the)6.1 ( )0.5 (initial)6 ( )]TJ 0.057 Tc 0.07 Tw 0 -1.231 Td [(investment)12.1 ( cost)12.1 ( of)12.1 ( a)12.1 ( long-term)12.1 ( equity)12.1 ( investment)12 ( exceeds)12 ( the)32 ( )]TJ 0.042 Tc 0 -1.231 Td [(Company\222s)12.6 ( share)12.7 ( of)12.6 ( the)12.6 ( fair)12.6 ( value)12.6 ( of)12.6 ( the)12.6 ( investee\222s)12.6 ( identifiable)17 ( )]TJ 0.027 Tc 0.081 Tw 0 -1.231 Td [(net)2 ( )0.5 (assets)2 ( )0.5 (at)1.9 ( )0.5 (the)2 ( )0.5 (acquisition)2 ( )0.5 (date,)2 ( )0.5 (no)2 ( )0.5 (adjustment)2 ( )0.5 (shall)2 ( )0.5 (be)2 ( )0.5 (made)2 ( )0.5 (to)2 ( )]TJ 0.048 Tc 0.07 Tw 0 -1.231 Td [(the)12.4 ( initial)12.3 ( investment)12.4 ( cost;)12.4 ( where)12.4 ( the)12.4 ( initial)12.4 ( investment)12.4 ( cost)12.4 ( is)23 ( )]TJ 0.031 Tc 0.077 Tw 0 -1.231 Td [(less)6 ( )0.5 (than)6 ( )0.5 (the)6.1 ( )0.5 (Company\222s)6 ( )0.5 (share)6 ( )0.5 (of)6 ( )0.5 (the)6.1 ( )0.5 (fair)6 ( )0.5 (value)6 ( )0.5 (of)6 ( )0.6 (the)6 ( )0.5 (investee\222s)6 ( )]TJ 0.028 Tc 0.08 Tw 0 -1.231 Td [(identifiable)3.1 ( )0.5 (net)3 ( )0.5 (assets)3 ( )0.6 (at)3 ( )0.5 (the)3 ( )0.5 (acquisition)3 ( )0.5 (date,)3 ( )0.5 (the)3 ( )0.5 (difference)3 ( )0.5 (shall)3.1 ( )]TJ 0.052 Tc 0.07 Tw 0 -1.231 Td [(be)12.2 ( charged)12.2 ( to)12.1 ( current)12.1 ( profit)12.1 ( or)12.1 ( loss)12.1 ( and)12.1 ( the)12.2 ( cost)12.1 ( for)12.2 ( long-term)27 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (equity investment shall be adjusted.)Tj 0.083 Tc 0.07 Tw 0 -2.462 Td [(The)12.1 ( Company)12.1 ( recognizes)12.1 ( the)12.1 ( investment)12.1 ( income)12.1 ( and)12.1 ( other)58 ( )]TJ 0.055 Tc 0 -1.231 Td [(comprehensive)12.4 ( income)12.4 ( according)12.3 ( to)12.4 ( its)12.4 ( shares)12.4 ( of)12.3 ( net)12.3 ( profit)12.4 ( or)30 ( )]TJ 0.054 Tc 0 -1.231 Td [(loss)12.8 ( and)12.7 ( other)12.7 ( comprehensive)12.8 ( income)12.8 ( realized)12.8 ( by)12.8 ( the)12.8 ( investee)29.1 ( )]TJ 0.025 Tc 0.02 Tw 0 -1.231 Td (respectively, and simultaneously makes adjustment to the carrying )Tj 0.06 Tc 0.07 Tw 0 -1.231 Td [(value)12.7 ( of)12.7 ( long-term)12.7 ( equity)12.7 ( investments.)12.7 ( The)12.7 ( carrying)12.6 ( value)12.7 ( of)35.1 ( )]TJ 0.065 Tc 0 -1.231 Td [(l)0.5 (on)0.5 (g-)0.5 (te)0.5 (r)0.5 (m)12.9 ( )0.5 (e)0.5 (qu)0.5 (it)0.5 (y)13 ( i)0.5 (nv)0.5 (e)0.5 (st)0.5 (m)0.5 (en)0.5 (t)12.9 ( )0.5 (s)0.5 (ha)0.5 (ll)13 ( )0.5 (be)13 ( )0.5 (re)0.5 (du)0.5 (c)0.5 (e)0.5 (d)12.9 ( )0.5 (by)13 ( )0.5 (at)0.5 (t)0.5 (ri)0.5 (bu)0.5 (ta)0.5 (b)0.5 (le)40 ( )]TJ 0.033 Tc 0.075 Tw 0 -1.231 Td [(share)8 ( )0.6 (of)8 ( )0.5 (the)8 ( )0.5 (profit)8 ( )0.5 (or)8 ( )0.5 (cash)8 ( )0.5 (dividends)8 ( )0.5 (for)8 ( )0.5 (distribution)8 ( )0.5 (declared)8 ( )0.5 (by)8 ( )]TJ 0.039 Tc 0.07 Tw 0 -1.231 Td [(the)12.9 ( investee.)12.9 ( In)12.9 ( re)0.5 (lation)12.9 ( to)12.9 ( other)12.9 ( changes)12.9 ( of)12.9 ( owner\222s)12.9 ( equity)12.9 ( \(the)14 ( )]TJ 0 Tc 0 Tw 0 -1.231 Td (\223)Tj /T1_1 1 Tf 0.025 Tc 0.079 Tw 0.469 0 Td (Other Changes of Owner\222s Equity)Tj /T1_0 1 Tf (\224\) except for net profits and )Tj 0.026 Tc 0.082 Tw -0.469 -1.231 Td [(losses,)1 ( )0.5 (other)1 ( )0.5 (comprehensive)1 ( )0.5 (income)1 ( )0.5 (and)1 ( )0.6 (profit)0.9 ( )0.5 (distribution)1 ( )0.5 (of)1.1 ( )0.5 (the)1 ( )]TJ 0.031 Tc 0.077 Tw 0 -1.231 Td [(investee,)6.1 ( the)6 ( )0.5 (carrying)6 ( )0.5 (value)6 ( )0.5 (of)6 ( )0.5 (long-term)6.1 ( equity)6 ( )0.6 (investment)6 ( )0.5 (shall)6 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (be adjusted and included in owner\222s equity.)Tj 0.037 Tc 0.071 Tw 0 -2.462 Td [(The)12 ( )0.5 (Company\222s)12.1 ( share)12.1 ( )0.5 (of)12 ( )0.5 (net)12 ( )0.5 (profit)12 ( )0.5 (or)12 ( )0.5 (loss,)12 ( )0.5 (other)12 ( )0.5 (comprehensive)12 ( )]TJ 0.062 Tc 0.07 Tw 0 -1.231 Td [(income)12.5 ( and)12.5 ( Other)12.5 ( Changes)12.4 ( of)12.5 ( Owner\222s)12.4 ( Equity)12.5 ( of)12.5 ( an)12.5 ( investee)37 ( )]TJ 0.056 Tc 0 -1.231 Td [(is)12 ( determined)12.1 ( based)12.1 ( on)12 ( the)12.1 ( fair)12.1 ( value)12 ( of)12.1 ( identifiable)12.1 ( assets)12 ( of)31 ( )]TJ 0.058 Tc 0 -1.231 Td [(the)12.7 ( investee)12.7 ( at)12.7 ( the)12.7 ( time)12.7 ( when)12.7 ( the)12.7 ( investment)12.7 ( is)12.6 ( obtained,)12.7 ( and)33 ( )]TJ 0.054 Tc 0 -1.231 Td [(according)12.8 ( to)12.7 ( the)12.8 ( accounting)12.8 ( policies)12.8 ( and)12.7 ( accounting)12.7 ( period)12.7 ( of)29.1 ( )]TJ 0.041 Tc 0 -1.231 Td [(the)12.4 ( Company,)12.4 ( recognition)12.3 ( shall)12.4 ( be)12.4 ( made)12.4 ( to)12.4 ( the)12.4 ( net)12.4 ( profit)12.4 ( of)12.4 ( the)16 ( )]TJ 0.046 Tc 0 -1.231 Td [(i)0.6 (n)0.5 (v)0.6 (e)0.5 (s)0.6 (t)0.5 (e)0.6 (e)13.1 ( )0.5 (a)0.6 (f)0.6 (t)0.5 (e)0.6 (r)13 ( )0.6 (t)0.5 (h)0.6 (e)13.1 ( )0.5 (a)0.6 (d)0.5 (j)0.6 (u)0.5 (s)0.6 (t)0.5 (m)0.6 (e)0.6 (n)0.5 (t)13 ( )0.6 (a)0.6 (n)0.5 (d)13.1 ( )0.6 (o)0.5 (t)0.5 (h)0.6 (e)0.6 (r)13 ( )0.6 (c)0.5 (o)0.6 (m)0.5 (p)0.6 (r)0.6 (e)0.5 (h)0.6 (e)0.5 (n)0.6 (s)0.6 (i)0.5 (v)0.6 (e)13 ( )0.6 (i)0.5 (n)0.6 (c)0.5 (o)0.6 (m)0.6 (e)0.5 (,)21 ( )]TJ 0.025 Tc -0.025 Tw 0 -1.231 Td (etc.)Tj ET endstream endobj 212 0 obj <>stream BT 0 0 0 1 k /Perceptual ri /GS0 gs /T1_0 1 Tf 0.025 Tc 12 0 0 12 281.8878 18.7502 Tm (\226 34 \226)Tj /T1_1 1 Tf 13 0 3.4833 13 112.0517 776.409 Tm [(2. )-1105.5 (Determination of initial investment cost)]TJ /T1_0 1 Tf 0.1 Tc 0.07 Tw 2.84 -2.462 Td [(\()75 (1)75 (\))75 ( )-519.5 (Long-term)12.3 ( equity)12.3 ( investments)12.3 ( acquired)12.3 ( through)12.3 ( business)75 ( )]TJ 0.025 Tc -0.025 Tw 2.51 -1.231 Td (combination)Tj 0.036 Tc 0.072 Tw 13 0 0 13 170.0787 696.409 Tm [(For)11.1 ( )0.5 (a)10.9 ( )0.6 (long-term)11 ( )0.5 (equity)11 ( )0.5 (investment)11 ( )0.5 (in)11 ( )0.5 (subsidiaries)11 ( )0.5 (resulting)11 ( )0.5 (from)11 ( )]TJ 0.026 Tc 0.082 Tw 0 -1.231 Td [(a)1 ( )0.5 (business)1 ( )0.5 (combination)1 ( )0.5 (involving)1 ( )0.6 (entities)1 ( )0.5 (under)1 ( )0.5 (common)1 ( )0.5 (control,)1 ( )]TJ 0.025 Tc 0.074 Tw 0 -1.231 Td (the initial investment cost of long-term equity investments are its )Tj 0.026 Tc 0.082 Tw 0 -1.231 Td [(share)1 ( )0.5 (of)1 ( )0.5 (the)1 ( )0.5 (book)1 ( )0.5 (value)1 ( )0.5 (of)1 ( )0.5 (the)1 ( )0.5 (own\222)1 ( )0.5 (equity)1 ( )0.5 (of)1 ( )0.5 (the)1.1 ( )0.5 (acquiree)1 ( )0.6 (in)1 ( )0.5 (the)1 ( )]TJ 0.032 Tc 0.076 Tw 0 -1.231 Td [(financial)7 ( )0.5 (statements)7 ( )0.5 (of)7 ( )0.5 (the)7 ( )0.5 (ultimate)7 ( )0.5 (controlling)7 ( )0.5 (party)7 ( )0.5 (on)7 ( )0.5 (the)7 ( )0.5 (date)7 ( )]TJ 0.04 Tc 0.07 Tw 0 -1.231 Td [(o)0.5 (f)13 ( )0.5 (c)0.6 (om)0.6 (b)0.5 (i)0.5 (n)0.5 (a)0.5 (t)0.5 (i)0.5 (o)0.5 (n)0.5 (s)0.5 (.)13 ( )0.5 (T)0.6 (h)0.5 (e)13 ( )0.5 (d)0.5 (i)0.5 (f)0.5 (f)0.5 (e)0.6 (r)0.5 (e)0.5 (n)0.5 (c)0.5 (e)13 ( )0.5 (b)0.6 (e)0.5 (t)0.5 (w)0.5 (e)0.5 (e)0.5 (n)13.1 ( )0.5 (i)0.5 (n)0.5 (i)0.5 (t)0.5 (i)0.5 (a)0.5 (l)13 ( )0.5 (i)0.5 (n)0.6 (ve)0.6 (s)0.5 (t)0.5 (m)0.5 (e)0.5 (n)0.5 (t)13 ( )0.6 (c)0.5 (o)0.5 (s)0.5 (t)15 ( )]TJ 0.053 Tc 0 -1.231 Td [(of)12.2 ( long-term)12.2 ( equity)12.3 ( investment)12.2 ( and)12.3 ( the)12.2 ( carrying)12.2 ( value)12.3 ( of)12.3 ( paid)28 ( )]TJ 0 -1.231 Td [(consideration)12.2 ( is)12.2 ( to)12.2 ( adjust)12.2 ( share)12.2 ( capital)12.2 ( premium)12.2 ( in)12.3 ( the)12.2 ( capital)28 ( )]TJ 0.05 Tc 0 -1.231 Td [(reserve.)12.7 ( If)12.7 ( the)12.8 ( balance)12.7 ( of)12.7 ( share)12.8 ( premium)12.8 ( in)12.7 ( the)12.7 ( capital)12.7 ( reserve)25 ( )]TJ 0.057 Tc 0 -1.231 Td [(is)12.7 ( insufficient,)12.6 ( any)12.7 ( excess)12.7 ( is)12.7 ( adjusted)12.6 ( to)12.6 ( retained)12.6 ( earnings.)12.7 ( In)32 ( )]TJ 0.046 Tc 0 -1.231 Td [(c)0.5 (on)0.5 (n)0.5 (e)0.5 (c)0.5 (ti)0.5 (o)0.5 (n)12.9 ( )0.5 (w)0.5 (i)0.5 (th)13 ( )0.5 (i)0.5 (mp)0.5 (o)0.5 (si)0.5 (n)0.5 (g)13 ( c)0.5 (o)0.5 (n)0.5 (tr)0.5 (o)0.5 (l)13 ( o)0.5 (v)0.5 (e)0.5 (r)12.9 ( )0.5 (t)0.5 (h)0.5 (e)12.9 ( )0.5 (i)0.5 (nv)0.5 (e)0.5 (s)0.5 (te)0.5 (e)13 ( )0.5 (u)0.5 (nd)0.5 (e)0.5 (r)13 ( )0.5 (jo)0.5 (i)0.5 (nt)21 ( )]TJ 0.025 Tc 0.067 Tw 0 -1.231 Td (control as a result of additional investment and other reasons, the )Tj 0.052 Tc 0.07 Tw 0 -1.231 Td [(difference)12.1 ( between)12 ( initial)12.1 ( investment)12.1 ( cost)12.1 ( of)12.1 ( long-term)12.1 ( equity)27 ( )]TJ 0.025 Tc 0.001 Tw 0 -1.231 Td (investment according to the aforesaid principle, and the sum of the )Tj 0.043 Tw 0 -1.231 Td (carrying value of long-term equity investment before combination )Tj 0.026 Tc 0.082 Tw 0 -1.231 Td [(and)1 ( )0.5 (the)1 ( )0.5 (carrying)1 ( )0.5 (value)1 ( )0.5 (of)1 ( )0.5 (newly)1 ( )0.5 (paid)1 ( )0.5 (consideration)0.9 ( )0.6 (for)1.1 ( )0.5 (additional)1 ( )]TJ 0.061 Tc 0.07 Tw 0 -1.231 Td [(shares)12.4 ( acquired)12.4 ( on)12.4 ( the)12.4 ( date)12.5 ( of)12.5 ( combination)12.4 ( is)12.4 ( to)12.4 ( adjust)12.4 ( share)36 ( )]TJ 0.055 Tc 0 -1.231 Td [(premium.)12.4 ( If)12.4 ( the)12.4 ( balance)12.4 ( of)12.4 ( share)12.4 ( premium)12.4 ( is)12.4 ( insufficient,)12.4 ( any)30 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (excess is adjusted to retained earnings.)Tj 0.036 Tc 0.072 Tw 0 -2.462 Td [(For)11.1 ( )0.5 (a)10.9 ( )0.6 (long-term)11 ( )0.5 (equity)11 ( )0.5 (investment)11 ( )0.5 (in)11 ( )0.5 (subsidiaries)11 ( )0.5 (resulting)11 ( )0.5 (from)11 ( )]TJ 0.063 Tc 0.07 Tw 0 -1.231 Td [(a)12.6 ( business)12.7 ( combination)12.6 ( involving)12.6 ( entities)12.7 ( not)12.6 ( under)12.6 ( common)38 ( )]TJ 0.051 Tc 0 -1.231 Td [(c)0.5 (o)0.5 (n)0.5 (t)0.5 (r)0.5 (o)0.5 (l)0.5 (,)13 ( )0.5 (th)0.5 (e)13 ( )0.5 (c)0.5 (o)0.6 (st)13 ( )0.5 (o)0.5 (f)13 ( )0.5 (t)0.5 (h)0.5 (e)13 ( )0.5 (c)0.5 (o)0.5 (m)0.5 (b)0.5 (i)0.5 (n)0.5 (a)0.5 (t)0.5 (i)0.5 (o)0.5 (n)13 ( )0.5 (d)0.5 (e)0.5 (t)0.5 (e)0.5 (r)0.5 (m)0.5 (in)0.5 (e)0.5 (d)13 ( )0.5 (o)0.5 (n)13 ( )0.5 (t)0.5 (h)0.5 (e)13 ( )0.5 (d)0.5 (a)0.5 (t)0.5 (e)13 ( )0.5 (o)0.5 (f)26 ( )]TJ 0.055 Tc 0 -1.231 Td [(acquisition)12.9 ( shall)12.9 ( be)12.9 ( taken)12.9 ( as)12.9 ( the)12.9 ( initial)12.9 ( investme)0.5 (nt)12.9 ( cost)12.9 ( of)13 ( the)30 ( )]TJ 0.025 Tc 0.055 Tw 0 -1.231 Td (long-term equity investment. In connection with imposing control )Tj 0.03 Tc 0.078 Tw 0 -1.231 Td [(over)5 ( )0.5 (the)5.1 ( )0.5 (investee)5 ( )0.5 (not)5 ( )0.5 (under)5 ( )0.5 (joint)5 ( )0.5 (control)5 ( )0.5 (as)5.1 ( a)5.1 ( )0.5 (result)5 ( )0.5 (of)5 ( )0.5 (additional)5 ( )]TJ 0.029 Tc 0.079 Tw 0 -1.231 Td [(investment)4 ( )0.5 (and)4 ( )0.5 (other)4 ( )0.6 (reasons,)4 ( )0.5 (the)4 ( )0.5 (initial)4 ( )0.5 (investment)4 ( )0.5 (cost)4 ( )0.5 (shall)4.1 ( )0.5 (be)4 ( )]TJ 0.028 Tc 0.08 Tw 0 -1.231 Td [(the)3 ( )0.6 (sum)3 ( )0.5 (of)3 ( )0.5 (the)3 ( )0.5 (carrying)3 ( )0.5 (value)3 ( )0.5 (of)3 ( )0.5 (the)3 ( )0.6 (equity)3 ( )0.5 (investment)3 ( )0.5 (originally)3 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (held and the newly increased investment cost.)Tj 0.052 Tw 13 0 3.4833 13 140.3981 216.409 Tm [(\(2\) )-612.5 (Long-term )0.5 (equity )0.5 (investments )0.5 (acquired )0.6 (by )0.6 (other )0.5 (means )0.5 (other )0.6 (than )]TJ 0 Tw 2.51 -1.231 Td (business combination)Tj 0.066 Tc 0.07 Tw 13 0 0 13 170.0787 168.409 Tm [(The)12.6 ( initial)12.6 ( investment)12.6 ( cost)12.6 ( of)12.6 ( a)12.6 ( long-term)12.6 ( equity)12.6 ( investment)41 ( )]TJ 0.028 Tc 0.08 Tw 0 -1.231 Td [(obtained)3 ( )0.5 (by)3 ( )0.5 (the)3 ( )0.5 (Company)3 ( )0.5 (by)3 ( )0.5 (cash)3 ( )0.5 (payment)3 ( )0.5 (shall)3 ( )0.5 (be)3 ( )0.5 (the)3 ( )0.5 (purchase)3.1 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (cost which is actually paid.)Tj 0.066 Tc 0.07 Tw 0 -2.462 Td [(The)12.6 ( initial)12.6 ( investment)12.6 ( cost)12.6 ( of)12.6 ( a)12.6 ( long-term)12.6 ( equity)12.6 ( investment)41 ( )]TJ 0.022 Tc 0 Tw 0 -1.231 Td [(obtained by the Company by means of issuance of equity securities)-2.9 ( )]TJ 0.025 Tc 0 -1.231 Td (shall be the fair value of the equity securities issued.)Tj ET endstream endobj 211 0 obj <>stream BT 0 0 0 1 k /Perceptual ri /GS0 gs /T1_0 1 Tf 0.025 Tc 12 0 0 12 281.8878 18.7502 Tm (\226 33 \226)Tj 0.038 Tc 0.07 Tw 13 0 0 13 113.3858 776.3179 Tm [(1)13 (.)13 ( )-1022.5 (T)0.5 (h)0.5 (e)13 ( )0.6 (a)0.5 (s)0.5 (s)0.6 (e)0.5 (t)0.5 (s)13 ( )0.5 (o)0.5 (r)13 ( )0.5 (d)0.6 (i)0.5 (s)0.5 (p)0.5 (o)0.5 (s)0.6 (a)0.5 (l)13 ( )0.5 (g)0.5 (r)0.6 (o)0.5 (u)0.5 (p)0.5 (s)13 ( )0.5 (m)0.5 (u)0.6 (s)0.5 (t)13 ( )0.5 (b)0.5 (e)13 ( )0.5 (a)0.6 (v)0.5 (a)0.5 (i)0.5 (l)0.5 (a)0.6 (b)0.5 (l)0.5 (e)13 ( )0.5 (f)0.6 (o)0.5 (r)13 ( )0.5 (s)0.5 (a)0.6 (l)0.5 (e)13 ( )0.5 (i)0.5 (m)0.5 (m)0.6 (e)0.5 (d)0.5 (i)0.5 (a)0.6 (t)0.5 (e)0.5 (l)0.5 (y)13 ( )]TJ 0.025 Tc 0.045 Tw 2.181 -1.231 Td (under the current conditions according to the usual terms of the sale of\ )Tj 0 Tw 0 -1.231 Td (such assets or disposal groups in similar transactions;)Tj 0.06 Tw -2.181 -2.462 Td [(2. )-1045.5 (The assets are highly likely to be sold, namely, the Company has been )]TJ 0.035 Tc 0.073 Tw 2.181 -1.231 Td [(offered)10 ( )0.5 (a)10 ( )0.5 (resolution)10 ( )0.5 (with)10 ( )0.5 (one)10 ( )0.5 (disposition)10 ( )0.5 (of)10 ( )0.5 (the)10 ( )0.5 (assets)10 ( )0.5 (and)10 ( )0.6 (obtained)10 ( )0.5 (a)10 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td [(f)0.5 (i)0.5 (r)0.5 (m )0.5 (p)0.5 (u)0.5 (rc)0.5 (h)0.5 (a)0.5 (s)0.5 (e)0.5 ( c)0.5 (o)0.5 (m)0.5 (m)0.5 (it)0.5 (m)0.5 (e)0.5 (n)0.5 (t )0.5 (a)0.5 (n)0.5 (d)0.5 ( t)0.5 (h)0.5 (e)0.5 ( )0.5 (di)0.5 (s)0.5 (p)0.5 (os)0.5 (i)0.5 (t)0.5 (i)0.5 (on)0.5 ( )0.5 (w)0.5 (i)0.5 (ll)0.5 ( )0.5 (b)0.5 (e)0.5 ( c)0.5 (o)0.5 (m)0.5 (p)0.5 (le)0.5 (t)0.5 (e)0.5 (d)0.5 ( w)0.5 (i)0.5 (t)0.5 (h)0.5 (in )]TJ 0.037 Tc 0.071 Tw 0 -1.231 Td [(1)12 ( )0.5 (year.)12 ( )0.5 (If)12 ( )0.5 (regulation)12 ( )0.5 (needs)12 ( )0.5 (to)12 ( )0.5 (be)12 ( )0.5 (approved)12 ( )0.5 (by)12 ( )0.5 (the)12 ( )0.5 (relevant)12 ( )0.5 (authorities)12 ( )]TJ 0.049 Tc 0.07 Tw 0 -1.231 Td [(or)12.8 ( supervision)12.7 ( department)12.8 ( of)12.8 ( the)12.8 ( Company,)12.8 ( such)12.8 ( approval)12.7 ( has)12.7 ( been)24 ( )]TJ 0.025 Tc -0.025 Tw 0 -1.231 Td (obtained.)Tj 0.055 Tc 0.07 Tw -2.181 -2.462 Td [(When)12.7 ( non-current)12.7 ( asset)12.6 ( \(excluding)12.7 ( financial)12.7 ( asset,)12.6 ( deferred)12.7 ( income)12.7 ( tax)30 ( )]TJ 0.062 Tc 0 -1.231 Td [(asset,)12.2 ( investment)12.1 ( properties)12.1 ( using)12.1 ( the)12.1 ( fair)12.1 ( value)12.1 ( model)12.1 ( for)12.1 ( subsequent)37 ( )]TJ 0.052 Tc 0 -1.231 Td [(measurement)12.3 ( and)12.3 ( asset)12.3 ( formed)12.2 ( by)12.3 ( employee)12.2 ( benefits\))12.2 ( or)12.3 ( disposal)12.2 ( group)27.1 ( )]TJ 0.04 Tc 0 -1.231 Td [(which)12.4 ( are)12.3 ( classified)12.3 ( as)12.3 ( held-for-sale,)12.3 ( if)12.4 ( the)12.3 ( book)12.4 ( value)12.4 ( of)12.3 ( the)12.4 ( non-current)15 ( )]TJ 0.045 Tc 0 -1.231 Td [(asset)12.5 ( or)12.4 ( disposal)12.4 ( group)12.5 ( is)12.4 ( higher)12.5 ( than)12.4 ( the)12.4 ( net)12.5 ( amount)12.4 ( after)12.4 ( deducting)12.4 ( the)20 ( )]TJ 0.025 Tc 0.019 Tw 0 -1.231 Td [(disposal )0.5 (cost )0.5 (from )0.5 (its )0.5 (fair )0.5 (value, )0.5 (the )0.5 (book )0.5 (value )0.5 (is )0.5 (reduced )0.6 (to )0.5 (the )0.6 (net )0.6 (amount )]TJ 0.072 Tw 0 -1.231 Td (after deducting the disposal cost from its fair value. The reduced amoun\ t is )Tj 0 -1.231 Td (recognized as an asset impairment loss and accounted for as profit and l\ oss )Tj 0.034 Tc 0.074 Tw 0 -1.231 Td [(for)9 ( )0.5 (the)9 ( )0.6 (current)9 ( )0.5 (period,)9 ( )0.5 (with)9 ( )0.5 (provision)9 ( )0.5 (for)9 ( )0.5 (impairment)9 ( )0.5 (loss)9 ( )0.5 (on)9 ( )0.5 (held-for-sale)9 ( )]TJ 0.025 Tc -0.025 Tw 0 -1.231 Td (assets.)Tj /T1_1 1 Tf 9.1 0 0 13 85.0394 424.3179 Tm (\(XV\))Tj 0 Tw 13 0 0 13 105.1499 424.3179 Tm [( )-358.5 (Long-term equity investments)]TJ 13 0 3.4833 13 112.0517 392.3179 Tm [(1. )-1105.5 (Joint control or significant influence criterion)]TJ /T1_0 1 Tf 0.069 Tc 0.07 Tw 13 0 0 13 141.7323 360.3179 Tm [(Joint)12.1 ( control)12.1 ( is)12.1 ( the)12.1 ( contractually)12.1 ( agreed)12.1 ( sharing)12 ( of)12.1 ( control)12.1 ( of)12 ( an)44 ( )]TJ 0.078 Tc 0 -1.231 Td [(arrangement,)12.4 ( and)12.4 ( exists)12.4 ( only)12.3 ( when)12.3 ( decisions)12.3 ( about)12.4 ( the)12.4 ( relevant)53 ( )]TJ 0.055 Tc 0 -1.231 Td [(a)0.5 (c)0.5 (t)0.5 (i)0.5 (v)0.5 (i)0.5 (ti)0.5 (e)0.5 (s)13 ( )0.5 (o)0.5 (f)13 ( )0.5 (t)0.5 (h)0.5 (e)13 ( )0.5 (a)0.5 (r)0.5 (r)0.5 (a)0.5 (n)0.5 (g)0.5 (e)0.5 (m)0.5 (e)0.5 (n)0.5 (t)13 ( )0.5 (re)0.5 (q)0.5 (u)0.5 (i)0.5 (r)0.5 (e)13 ( )0.5 (t)0.5 (h)0.5 (e)13 ( )0.5 (u)0.5 (n)0.5 (a)0.5 (n)0.5 (i)0.5 (mo)0.5 (u)0.5 (s)13 ( )0.5 (c)0.5 (o)0.5 (n)0.5 (s)0.5 (e)0.5 (n)0.5 (t)13 ( )0.5 (o)0.5 (f)12.9 ( )0.5 (t)0.5 (h)0.5 (e)30 ( )]TJ 0.041 Tc 0 -1.231 Td [(parties)12.1 ( sharing)12.1 ( control.)12.1 ( If)12.2 ( the)12.1 ( Company)12.1 ( together)12.2 ( with)12.1 ( the)12.1 ( other)12.1 ( joint)16 ( )]TJ 0.025 Tc 0.069 Tw 0 -1.231 Td (venture parties can jointly control over the investee and are entitled t\ o )Tj 0.029 Tw 0 -1.231 Td (the right of the net assets of the investee, the investee is a joint ven\ ture )Tj 0 Tw 0 -1.231 Td (of the Company.)Tj 0.063 Tc 0.07 Tw 0 -2.462 Td [(Significant)12.4 ( influence)12.5 ( refers)12.5 ( to)12.5 ( the)12.4 ( power)12.5 ( to)12.5 ( participate)12.5 ( in)12.5 ( making)37.9 ( )]TJ 0.067 Tc 0 -1.231 Td [(decisions)12.6 ( on)12.6 ( the)12.6 ( financial)12.6 ( and)12.6 ( operating)12.7 ( policies)12.7 ( of)12.7 ( investee,)12.6 ( but)42 ( )]TJ 0.046 Tc 0 -1.231 Td [(not)12.2 ( the)12.2 ( power)12.3 ( to)12.3 ( control,)12.2 ( or)12.2 ( jointly)12.2 ( control,)12.3 ( the)12.2 ( formulation)12.2 ( of)12.2 ( such)21 ( )]TJ 0.025 Tc 0.001 Tw 0 -1.231 Td [(policies with other parties. Where the )0.5 (Company can exercise significant )]TJ 0 Tw 0 -1.231 Td (influence over an investee, the investee is an associate of the Company.\ )Tj ET endstream endobj 210 0 obj <>stream BT 0 0 0 1 k /Perceptual ri /GS0 gs /T1_0 1 Tf 0.025 Tc 12 0 0 12 281.8878 18.7502 Tm (\226 32 \226)Tj /T1_1 1 Tf 13 0 3.4833 13 112.0517 776.409 Tm [(5. )-1105.5 (Amortisation of low-value consumables and packaging materials)]TJ /T1_0 1 Tf 0.059 Tw 13 0 0 13 141.7323 744.409 Tm [(\(1\) )-605.5 (Low-value )0.5 (consumables )0.5 (are )0.5 (amortised using )0.5 (the immediate )0.5 (write-)]TJ 0 Tw 2.181 -1.231 Td (off method.)Tj 0.031 Tc 0.077 Tw -2.181 -2.462 Td [(\()6 (2)6 (\))6 ( )-581.5 (Packaging)6 ( )0.5 (materials)6 ( )0.5 (are)6.1 ( )0.5 (amortised)6 ( )0.6 (using)6 ( )0.5 (the)6 ( )0.5 (immediate)6 ( )0.5 (write-off)6 ( )]TJ 0.025 Tc -0.025 Tw 2.181 -1.231 Td (method.)Tj /T1_1 1 Tf 9.1 0 0 13 85.0394 648.409 Tm (\(XIII\))Tj 0 Tw 13 0 0 13 109.6543 648.409 Tm [( )-12.1 (Contract assets)]TJ 13 0 3.4833 13 112.0517 616.409 Tm [(1. )-1105.5 (Recognition and standard of contract assets)]TJ /T1_0 1 Tf 0.085 Tc 0.07 Tw 13 0 0 13 141.7323 584.409 Tm [(T)0.6 (h)0.5 (e)13 ( )0.6 (C)0.5 (o)0.5 (m)0.6 (p)0.5 (a)0.6 (n)0.5 (y)13 ( )0.6 (p)0.5 (r)0.6 (e)0.5 (s)0.5 (e)0.6 (n)0.5 (t)0.6 (s)13 ( )0.5 (c)0.6 (o)0.5 (n)0.6 (t)0.5 (r)0.6 (a)0.5 (c)0.5 (t)13.1 ( )0.5 (a)0.6 (s)0.5 (s)0.6 (e)0.5 (t)0.5 (s)13.1 ( )0.5 (o)0.6 (r)13 ( )0.6 (c)0.5 (o)0.5 (n)0.6 (t)0.5 (r)0.6 (a)0.5 (c)0.6 (t)13 ( )0.5 (l)0.6 (i)0.5 (a)0.5 (b)0.6 (i)0.5 (l)0.6 (i)0.5 (t)0.5 (i)0.6 (e)0.5 (s)13 ( )0.6 (i)0.5 (n)60 ( )]TJ 0.067 Tc 0 -1.231 Td [(the)12.9 ( balance)12.9 ( sheet)12.9 ( based)12.9 ( on)12.8 ( the)12.9 ( relationship)12.8 ( between)12.9 ( performance)42 ( )]TJ 0.085 Tc 0 -1.231 Td [(o)0.5 (b)0.5 (li)0.5 (g)0.5 (a)0.5 (t)0.5 (io)0.5 (n)0.5 (s)13 ( )0.5 (a)0.5 (nd)13 ( )0.5 (c)0.5 (u)0.5 (s)0.5 (to)0.5 (m)0.5 (e)0.5 (r)13 ( )0.5 (pa)0.5 (y)0.5 (m)0.5 (e)0.5 (n)0.5 (t)0.5 (s.)13 ( )0.5 (T)0.5 (h)0.5 (e)13 ( )0.5 (co)0.5 (n)0.5 (s)0.5 (i)0.5 (de)0.5 (r)0.5 (a)0.5 (t)0.5 (i)0.5 (o)0.5 (n)12.9 ( )0.5 (t)0.5 (h)0.5 (a)0.5 (t)13 ( t)0.5 (h)0.5 (e)60 ( )]TJ 0.044 Tc 0 -1.231 Td [(Company)12.2 ( has)12.2 ( the)12.2 ( right)12.2 ( \(and)12.1 ( this)12.1 ( right)12.2 ( depends)12.2 ( on)12.1 ( factors)12.2 ( other)12.2 ( than)19 ( )]TJ 0.019 Tc 0 Tw 0 -1.231 Td [(passage of time\) to receive for goods transferred to customers is liste\ d as)-6 ( )]TJ 0.025 Tc 0.024 Tw 0 -1.231 Td [(a )0.5 (contract assets. )0.5 (Contract )0.5 (assets and )0.5 (contract )0.5 (liabilities )0.5 (under )0.5 (the same )]TJ 0.036 Tc 0.072 Tw 0 -1.231 Td [(contract)11 ( )0.5 (shall)11 ( )0.5 (be)11 ( )0.5 (shown)10.9 ( )0.6 (on)11 ( )0.5 (a)11 ( )0.5 (net)11 ( )0.5 (basis.)11 ( )0.5 ( )0.5 (The)11 ( )0.5 (right)11 ( )0.5 (of)11 ( )0.5 (the)11 ( )0.5 (Company)11 ( )0.5 (to)11 ( )]TJ 0.025 Tc 0.034 Tw 0 -1.231 Td (charge the customer unconditionally \(only depending on the passage of )Tj 0 Tw 0 -1.231 Td (time\) is listed as a receivable individually.)Tj /T1_1 1 Tf 0.03 Tc 0.078 Tw 13 0 3.4833 13 112.0517 424.409 Tm [(2)5 (.)5 ( )-1022.5 (Method)5 ( )0.5 (of)5 ( )0.5 (determination)5 ( )0.5 (of)5 ( )0.5 (expected)5 ( )0.5 (credit)5 ( )0.5 (loss)5 ( )0.5 (of)5 ( )0.5 (contract)5 ( )0.5 (assets)5 ( )]TJ 0.025 Tc 0 Tw 2.51 -1.231 Td (and accounting treatment methods)Tj /T1_0 1 Tf 0.048 Tc 0.07 Tw 13 0 0 13 141.7323 376.409 Tm [(For)12.3 ( the)12.4 ( method)12.3 ( of)12.3 ( determination)12.4 ( of)12.3 ( expected)12.4 ( credit)12.3 ( loss)12.4 ( of)12.4 ( contract)23 ( )]TJ 0.025 Tc 0.051 Tw 0 -1.231 Td (assets and accounting treatment methods, please refer to Note \223III. \(\ X\) )Tj 0 Tw 0 -1.231 Td (6. Test and accounting methods for impairment of financial assets\224.)Tj /T1_1 1 Tf -0.025 Tw 9.1 0 0 13 85.0394 312.409 Tm (\(XIV\) )Tj 0 Tw 13 0 0 13 113.3858 312.409 Tm (Assets classified as held-for-sale)Tj /T1_0 1 Tf 0.048 Tc 0.07 Tw 0 -2.462 Td [(A)12.2 ( non-current)12.2 ( asset)12.2 ( or)12.2 ( disposal)12.2 ( group)12.2 ( is)12.2 ( classified)12.1 ( as)12.2 ( asset)12.1 ( held-for-sale)23 ( )]TJ 0.066 Tc 0 -1.231 Td [(when)12.3 ( the)12.2 ( book)12.3 ( amount)12.2 ( of)12.2 ( the)12.2 ( asset)12.2 ( is)12.2 ( recovered)12.2 ( principally)12.2 ( through)12.2 ( a)41 ( )]TJ 0.042 Tc 0 -1.231 Td [(d)0.5 (i)0.5 (s)0.5 (p)0.5 (o)0.5 (s)0.5 (a)0.5 (l)13.1 ( )0.5 (\()0.5 (i)0.5 (n)0.5 (c)0.5 (l)0.5 (u)0.5 (d)0.5 (i)0.5 (n)0.5 (g)13 ( )0.5 (a)0.6 (n)13 ( )0.5 (e)0.5 (x)0.5 (c)0.5 (h)0.5 (a)0.5 (n)0.5 (g)0.6 (e)13 ( )0.5 (o)0.5 (f)13 ( )0.5 (n)0.5 (o)0.5 (n)0.5 (-)0.5 (m)0.5 (o)0.5 (n)0.5 (e)0.6 (t)0.5 (a)0.5 (r)0.5 (y)13 ( )0.5 (a)0.5 (s)0.5 (s)0.5 (e)0.6 (t)0.5 (s)13 ( )0.5 (w)0.5 (i)0.5 (t)0.5 (h)13 ( )0.5 (c)0.5 (o)0.5 (m)0.6 (m)0.5 (e)0.5 (r)0.5 (c)0.5 (i)0.5 (a)0.5 (l)17 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (substance\) rather than through continuing use.)Tj 0.027 Tc 0.081 Tw 0 -2.462 Td [(Th)0.5 (e)2 ( )0.5 (Comp)0.5 (an)0.5 (y)1.9 ( )0.5 (r)0.5 (ec)0.5 (ogn)0.5 (ise)0.5 (s)2 ( )0.5 (non-)0.5 (cu)0.5 (rre)0.5 (nt)2 ( )0.5 (as)0.5 (set)0.5 (s)2 ( )0.5 (or)2 ( )0.5 (dis)0.5 (pos)0.5 (al)2 ( )0.5 (gr)0.5 (oup)0.5 (s)2 ( w)0.5 (hi)0.5 (ch)2 ( )0.5 (me)0.5 (et)2 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (the following conditions as assets held for sale:)Tj ET endstream endobj 209 0 obj <>stream BT 0 0 0 1 k /Perceptual ri /GS0 gs /T1_0 1 Tf 0.025 Tc 12 0 0 12 281.8878 18.7502 Tm (\226 31 \226)Tj /T1_1 1 Tf 0.05 Tw 13 0 3.4833 13 112.0517 776.409 Tm [(3. )-1055.5 (Basis for the determination of net realisable value of different type )]TJ 0 Tw 2.51 -1.231 Td (of inventories)Tj /T1_0 1 Tf 0.023 Tc 13 0 0 13 141.7323 728.409 Tm [(On the balance sheet date, inventories are stated at the lower of cost a\ nd)-2 ( )]TJ 0.025 Tc 0.034 Tw 0 -1.231 Td [(net realisable value. )0.5 (When the cost of inventories was )0.5 (higher than their )]TJ 0.039 Tc 0.07 Tw 0 -1.231 Td [(net)12.8 ( realisable)12.9 ( value,)12.8 ( the)12.8 ( provision)12.8 ( for)12.8 ( decline)12.8 ( in)12.8 ( value)12.9 ( of)12.9 ( inventories)14 ( )]TJ 0.025 Tc 0.049 Tw 0 -1.231 Td (shall be made. Net realisable value is the estimated selling price of th\ e )Tj 0.028 Tc 0.08 Tw 0 -1.231 Td [(inventories)3 ( )0.5 (in)3 ( )0.5 (the)3.1 ( )0.5 (ordinary)3 ( )0.5 (course)3 ( )0.5 (of)3 ( )0.6 (business)3.1 ( )0.5 (deducting)3 ( )0.5 (the)3 ( )0.5 (estimated)3 ( )]TJ 0.032 Tc 0.076 Tw 0 -1.231 Td [(costs)7.1 ( )0.5 (upon)7 ( )0.5 (completion,)7 ( )0.5 (the)7 ( )0.5 (estimated)7 ( )0.6 (selling)7 ( )0.5 (expenses)7 ( )0.5 (and)7 ( )0.5 (the)7 ( )0.5 (related)7 ( )]TJ 0.025 Tc -0.025 Tw 0 -1.231 Td (taxes.)Tj 0.075 Tc 0.07 Tw 0 -2.462 Td [(Net)12.4 ( realizable)12.5 ( value)12.4 ( of)12.4 ( held-for-sale)12.4 ( commodity)12.4 ( stocks,)12.4 ( such)12.4 ( as)50 ( )]TJ 0.025 Tc 0.056 Tw 0 -1.231 Td (finished goods, goods-in-stock, and held-for-sale raw materials, during \ )Tj 0.069 Tw 0 -1.231 Td (the normal course of production and operation, shall be determined by )Tj 0.032 Tc 0.076 Tw 0 -1.231 Td [(their)7 ( )0.5 (estimated)7 ( )0.5 (selling)7 ( )0.5 (prices)7 ( )0.5 (less)7 ( )0.5 (estimated)6.9 ( )0.6 (selling)7 ( )0.5 (costs)7 ( )0.6 (and)6.9 ( )0.6 (relevant)7 ( )]TJ 0.043 Tc 0.07 Tw 0 -1.231 Td [(taxes;)12.4 ( the)12.4 ( net)12.4 ( realizable)12.4 ( value)12.4 ( of)12.4 ( inventory)12.4 ( materials,)12.4 ( which)12.4 ( need)12.3 ( to)18 ( )]TJ 0.041 Tc 0 -1.231 Td [(be)12.5 ( processed,)12.5 ( during)12.5 ( the)12.5 ( normal)12.4 ( course)12.5 ( of)12.4 ( production)12.5 ( and)12.5 ( operation,)16 ( )]TJ 0.025 Tc 0.018 Tw 0 -1.231 Td (shall be determined by the amount after deducting the estimated cost of \ )Tj 0.018 Tc 0 Tw 0 -1.231 Td [(completion, estimated selling costs and relevant taxes from the estimate\ d)-7 ( )]TJ 0.03 Tc 0.078 Tw 0 -1.231 Td [(selling)5 ( )0.5 (price)5 ( )0.5 (of)5.1 ( finished)5 ( )0.5 (goods;)4.9 ( )0.6 (the)5 ( )0.5 (net)5 ( )0.5 (realizable)5 ( )0.5 (value)5 ( )0.6 (of)5.1 ( )0.5 (inventories)5 ( )]TJ 0.078 Tc 0.07 Tw 0 -1.231 Td [(h)0.5 (e)0.6 (l)0.5 (d)13 ( )0.6 (f)0.5 (o)0.5 (r)13.1 ( )0.5 (e)0.6 (x)0.5 (e)0.5 (c)0.6 (u)0.5 (t)0.5 (i)0.6 (o)0.5 (n)13 ( )0.6 (o)0.5 (f)13 ( )0.6 (s)0.5 (a)0.6 (l)0.5 (e)0.5 (s)13.1 ( )0.5 (c)0.6 (o)0.5 (n)0.5 (t)0.5 (r)0.6 (a)0.5 (c)0.6 (t)0.5 (s)13 ( )0.6 (o)0.5 (r)13 ( )0.6 (l)0.5 (a)0.5 (b)0.6 (o)0.5 (r)13 ( )0.6 (c)0.5 (o)0.6 (n)0.5 (t)0.5 (r)0.6 (a)0.5 (c)0.6 (t)0.5 (s)13 ( )0.5 (s)0.6 (h)0.5 (a)0.6 (l)0.5 (l)13 ( )0.6 (b)0.5 (e)53 ( )]TJ 0.025 Tc 0.064 Tw 0 -1.231 Td (calculated on the ground of the contracted price. If an enterprise holds\ )Tj 0.029 Tc 0.079 Tw 0 -1.231 Td [(m)0.5 (or)0.5 (e)4.1 ( i)0.5 (n)0.5 (v)0.5 (e)0.5 (nt)0.5 (o)0.5 (r)0.5 (ie)0.5 (s)4 ( )0.5 (t)0.5 (h)0.5 (a)0.5 (n)4 ( )0.5 (th)0.5 (e)4.1 ( q)0.5 (u)0.5 (a)0.5 (n)0.5 (ti)0.5 (t)0.5 (y)4 ( )0.5 (s)0.5 (ti)0.5 (p)0.5 (u)0.5 (la)0.5 (t)0.5 (e)0.5 (d)4 ( )0.5 (i)0.5 (n)4 ( )0.5 (th)0.5 (e)4 ( )0.5 (s)0.5 (a)0.5 (l)0.5 (e)0.5 (s)4 ( )0.5 (c)0.5 (on)0.5 (t)0.5 (r)0.5 (a)0.5 (ct)0.5 (,)4 ( )0.5 (t)0.5 (h)0.5 (e)4 ( )]TJ 0.025 Tc 0.024 Tw 0 -1.231 Td (net realizable value of the excess part shall be calculated on the groun\ d )Tj 0 Tw 0 -1.231 Td (of general selling price.)Tj 0.028 Tc 0.08 Tw 0 -2.462 Td [(After)3 ( )0.5 (the)3 ( )0.5 (provision)3 ( )0.5 (for)3 ( )0.5 (decline)3 ( )0.5 (in)3 ( )0.5 (value)3.1 ( )0.5 (of)2.9 ( )0.6 (inventories)3 ( )0.5 (has)3 ( )0.5 (been)3 ( )0.5 (made,)3 ( )]TJ 0.025 Tc 0.032 Tw 0 -1.231 Td (if the factors resulting in the previously recorded inventory impairment\ )Tj 0.076 Tc 0.07 Tw 0 -1.231 Td [(disappeared,)12.8 ( as)12.8 ( a)12.8 ( result)12.8 ( of)12.8 ( which)12.7 ( the)12.8 ( net)12.8 ( realisable)12.8 ( value)12.8 ( of)12.8 ( the)51 ( )]TJ 0.054 Tc 0 -1.231 Td [(inve)0.5 (ntorie)0.5 (s)12.9 ( bec)0.5 (ame)13 ( highe)0.5 (r)12.9 ( than)13 ( its)12.9 ( )0.5 (book)12.9 ( va)0.5 (lue,)12.9 ( )0.5 (it)12.9 ( wou)0.5 (ld)12.9 ( be)12.9 ( )0.5 (writt)0.5 (en)29 ( )]TJ 0.056 Tc 0 -1.231 Td [(back)12.8 ( to)12.8 ( the)12.8 ( extent)12.9 ( of)12.8 ( the)12.9 ( original)12.8 ( provision)12.8 ( for)12.8 ( decline)12.9 ( in)12.9 ( value)12.9 ( of)31 ( )]TJ 0.042 Tc 0 -1.231 Td [(inventories,)12.4 ( and)12.4 ( such)12.4 ( written-back)12.4 ( amounts)12.4 ( would)12.4 ( be)12.5 ( charged)12.4 ( to)12.4 ( the)17 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (current profit or loss.)Tj /T1_1 1 Tf 13 0 3.4833 13 112.0517 232.409 Tm [(4. )-1105.5 (Inventory system)]TJ /T1_0 1 Tf 13 0 0 13 141.7323 200.409 Tm (The perpetual inventory system is adopted.)Tj ET endstream endobj 169 0 obj 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-1.231 Td [(C)0.5 (om)0.5 (pa)0.5 (ny)13 ( s)0.5 (ha)0.5 (ll)13 ( d)0.5 (iv)0.5 (id)0.5 (e)12.9 ( )0.5 (th)0.5 (e)12.9 ( )0.5 (bi)0.5 (ll)13 ( r)0.5 (ec)0.5 (e)0.5 (iv)0.5 (ab)0.5 (le)0.5 (s)13 ( a)0.5 (nd)13 ( a)0.5 (c)0.5 (co)0.5 (un)0.5 (t)12.9 ( )0.5 (re)0.5 (ce)0.5 (iv)0.5 (a)0.5 (ble)0.5 (s)33 ( )]TJ 0.051 Tc 0 -1.231 Td [(into)12.3 ( certain)12.3 ( combination)12.3 ( based)12.3 ( on)12.3 ( the)12.3 ( credit)12.3 ( risk)12.3 ( characteristic)12.3 ( and)26 ( )]TJ 0.044 Tc 0 -1.231 Td [(estimate)12.2 ( the)12.2 ( expected)12.2 ( credit)12.3 ( loss)12.2 ( on)12.2 ( the)12.3 ( basis)12.3 ( of)12.2 ( the)12.2 ( combination.)12.2 ( If)19.1 ( )]TJ 0.033 Tc 0.075 Tw 0 -1.231 Td [(any)8 ( )0.5 (obje)0.5 (ctive)8 ( )0.5 (evidence)8 ( )0.5 (indica)0.5 (tes)8.1 ( )0.5 (that)8 ( )0.5 (a)8.1 ( bill)8 ( )0.5 (receivable)8 ( )0.5 (and)8 ( )0.5 (an)8 ( )0.5 (account)7.9 ( )]TJ 0.024 Tc 0 Tw 0 -1.231 Td [(receivable has been credit impaired, the Company shall make individual)-1 ( )]TJ 0.025 Tc 0.031 Tw 0 -1.231 Td (provision for bad debts and recognize the expected credit losses for the\ )Tj 0.04 Tc 0.07 Tw 0 -1.231 Td [(bills)12.8 ( receivable)12.8 ( and)12.8 ( accounts)12.8 ( receivable.)12.8 ( For)12.8 ( the)12.8 ( bills)12.8 ( receivable)12.8 ( and)14.9 ( )]TJ 0.03 Tc 0.078 Tw 0 -1.231 Td [(a)0.5 (c)0.6 (c)0.5 (o)0.5 (u)0.5 (n)0.5 (t)0.5 (s)5 ( )0.5 (r)0.6 (e)0.5 (c)0.5 (e)0.5 (i)0.6 (v)0.5 (a)0.5 (b)0.5 (l)0.5 (e)5 ( )0.5 (d)0.6 (i)0.5 (v)0.5 (i)0.5 (d)0.5 (e)0.5 (d)5 ( )0.5 (i)0.5 (n)0.5 (t)0.6 (o)5 ( )0.5 (p)0.5 (o)0.5 (r)0.5 (t)0.5 (f)0.5 (o)0.5 (l)0.6 (i)0.5 (o)0.5 (s)0.5 (,)5 ( )0.5 (i)0.5 (t)5 ( )0.5 (i)0.5 (s)5 ( )0.5 (t)0.6 (r)0.5 (e)0.5 (a)0.5 (t)0.5 (e)0.6 (d)5 ( )0.5 (i)0.5 (n)5 ( )0.5 (a)0.5 (c)0.5 (c)0.6 (o)0.5 (r)0.5 (d)0.5 (a)0.5 (n)0.5 (c)0.6 (e)5 ( )]TJ 0.024 Tc 0 Tw 0 -1.231 Td [(with the measurement method of impairment loss of the aforementioned)-1 ( )]TJ 0.025 Tc 0 -1.231 Td (accounts receivable.)Tj /T1_1 1 Tf 13 0 3.4833 13 112.0517 568.3179 Tm [(3. )-1105.5 (Other receivables)]TJ /T1_0 1 Tf 0.056 Tc 0.07 Tw 13 0 0 13 141.7323 536.3179 Tm [(For)12.3 ( the)12.3 ( measurement)12.3 ( of)12.4 ( impairment)12.4 ( loss)12.4 ( of)12.3 ( other)12.3 ( receivables,)12.4 ( it)12.3 ( is)31 ( )]TJ 0.025 Tc 0.031 Tw 0 -1.231 Td [(treated )0.5 (in )0.5 (accordance )0.5 (with )0.5 (the )0.5 (measurement )0.6 (method )0.5 (of )0.5 (impairment )0.5 (loss )]TJ 0 Tw 0 -1.231 Td (of the aforementioned accounts receivable.)Tj /T1_1 1 Tf 1.106 Tw 13 0 3.4833 13 112.0517 472.3179 Tm [(4. )0.5 (Others)]TJ /T1_0 1 Tf 0.054 Tc 0.07 Tw 13 0 0 13 141.7323 440.3179 Tm [(For)12.3 ( other)12.3 ( receivables)12.3 ( such)12.3 ( as)12.3 ( bills)12.3 ( receivable,)12.3 ( interests)12.3 ( receivable,)29 ( )]TJ 0.051 Tc 0 -1.231 Td [(long-term)12.8 ( receivables)12.8 ( and)12.8 ( etc.,)12.8 ( the)12.8 ( provision)12.8 ( for)12.8 ( bad)12.8 ( debts)12.8 ( is)12.8 ( made)26 ( )]TJ 0.025 Tc 0.061 Tw 0 -1.231 Td (based on the difference between the present value of future cash flows )Tj 0 Tw 0 -1.231 Td (and its book value.)Tj /T1_1 1 Tf -0.025 Tw 10.4 0 0 13 85.0394 360.3179 Tm (\(XII\))Tj 0.073 Tw 13 0 0 13 108.8653 360.3179 Tm ( Inventories)Tj 0 Tw 13 0 3.4833 13 112.0517 328.3179 Tm [(1. )-1105.5 (Classification and costs for inventories)]TJ /T1_0 1 Tf 0.076 Tc 0.07 Tw 13 0 0 13 141.7323 296.3179 Tm [(Inventories)12.7 ( are)12.8 ( classified)12.8 ( into:)12.8 ( raw)12.7 ( materials,)12.8 ( work)12.7 ( in)12.7 ( progress,)51 ( )]TJ 0.06 Tc 0 -1.231 Td [(revolving)12.2 ( materials,)12.2 ( low-value)12.2 ( consumables,)12.2 ( packaging)12.2 ( materials,)35 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (goods in stock \(finished goods\), and goods in transit, etc.)Tj /T1_1 1 Tf 13 0 3.4833 13 112.0517 232.3179 Tm [(2. )-1105.5 (Measurement for inventories delivered)]TJ /T1_0 1 Tf 0.048 Tc 0.07 Tw 13 0 0 13 141.7323 200.3179 Tm [(Upon)12.9 ( de)0.5 (livery,)13 ( inventorie)0.5 (s)12.9 ( are)12.9 ( m)0.5 (easure)0.5 (d)12.9 ( with)12.9 ( the)13 ( weighted)13 ( avera)0.5 (ge)23 ( )]TJ 0.025 Tc -0.025 Tw 0 -1.231 Td (method.)Tj ET endstream endobj 217 0 obj <>stream BT 0 0 0 1 k /Perceptual ri /GS0 gs /T1_0 1 Tf 0.025 Tc 12 0 0 12 281.8878 18.7502 Tm (\226 29 \226)Tj /T1_1 1 Tf 13 0 0 13 191.5134 770.8479 Tm (The method of accruing bad debt provision on portfolio)Tj /T1_0 1 Tf -1.649 -2.462 Td (The portfolio of bills)Tj 11.557 0 Td (Other method)Tj -11.557 -1.231 Td (The portfolio of aging)Tj 0.037 Tc 0.071 Tw 11.557 0 Td [(Accruing)12 ( )0.5 (bad)12 ( )0.5 (debt)12 ( )0.5 (provision)12 ( )0.5 (based)12 ( )0.5 (on)12 ( )]TJ 0.025 Tc 0 Tw 1.003 -1.231 Td (aging analysis method)Tj -12.56 -1.231 Td (The portfolio of )Tj 0 Tc ( )Tj 0.025 Tc 1.003 -1.231 Td (related parties)Tj 10.554 1.231 Td (Other method)Tj -11.557 -2.462 Td (The portfolio of deposit, )Tj 1.003 -1.231 Td (guarantees and )Tj -0.025 Tw 0 -1.231 Td (reserves)Tj 0 Tw 10.554 2.462 Td (Other method)Tj 0.079 Tc 0.07 Tw -11.557 -4.796 Td [(The)12.2 ( Company)12.2 ( combines)12.1 ( the)12.2 ( receivables)12.1 ( with)12.2 ( similar)12.2 ( credit)54 ( )]TJ 0.054 Tc 0 -1.231 Td [(risk)12.2 ( characteristics)12.2 ( and)12.3 ( the)12.3 ( Company)12.3 ( estimates)12.3 ( the)12.3 ( proportion)29 ( )]TJ 0.05 Tc 0 -1.231 Td [(of)12.4 ( accruing)12.4 ( bad)12.5 ( debt)12.4 ( provision)12.4 ( by)12.4 ( aging)12.5 ( portfolio)12.4 ( based)12.5 ( on)12.4 ( all)25 ( )]TJ 0.026 Tc 0.082 Tw 0 -1.231 Td [(reasonable)1.1 ( )0.5 (and)1 ( )0.5 (evidenced)1 ( )0.5 (information,)1 ( )0.5 (including)1 ( )0.5 (forward-looking)1 ( )]TJ 0.025 Tc -0.025 Tw 0 -1.231 Td (information:)Tj /T1_1 1 Tf 0 -4.923 Td (Aging)Tj 0 Tw 21.222 2.462 Td (Provision ratios )Tj 1.601 -1.231 Td (for accounts )Tj -0.025 Tw 0.967 -1.231 Td (receivable)Tj /T1_0 1 Tf 13 0 3.4833 13 517.1118 452.4989 Tm (\(%\))Tj 0 Tw 13 0 0 13 170.0787 420.4989 Tm (0\2266 months)Tj 0 Tc 27.846 0 Td (0)Tj 0.025 Tc -27.846 -1.231 Td (7\22612 months)Tj 0 Tc 27.846 0 Td (1)Tj 0.025 Tc -27.846 -1.231 Td (1\2262 years)Tj -0.025 Tw 27.321 0 Td (30)Tj 0 Tw -27.321 -1.231 Td (2\2263 years)Tj -0.025 Tw 27.321 0 Td (50)Tj 0 Tw -27.321 -1.231 Td (over 3 years)Tj -0.025 Tw 26.796 0 Td (100)Tj /T1_1 1 Tf 0 Tw 13 0 3.4833 13 112.0516 326.1498 Tm [(2. )-1105.5 (Receivables financing)]TJ /T1_0 1 Tf 0.067 Tw 13 0 0 13 141.7322 294.1498 Tm (If both the bills receivable and accounts receivable meet the following \ )Tj 0.046 Tc 0.07 Tw 0 -1.231 Td [(conditions:)12.2 ( \()12.2 (1)12.2 (\))12.3 ( contractual)12.2 ( cash)12.2 ( flows)12.2 ( is)12.2 ( for)12.2 ( the)12.2 ( payment)12.2 ( of)12.2 ( interest)21 ( )]TJ 0.029 Tc 0.079 Tw 0 -1.231 Td [(based)4 ( )0.5 (on)4 ( )0.5 (the)4 ( )0.5 (principal)4 ( )0.5 (and)4 ( )0.6 (the)4.1 ( )0.5 (principal)4 ( )0.5 (outstanding;)4 ( )0.5 (\()4 (2)4.1 (\))4 ( )0.5 (the)4 ( )0.5 (objective)4 ( )]TJ 0.048 Tc 0.07 Tw 0 -1.231 Td [(o)0.5 (f)13 ( )0.5 (t)0.5 (h)0.5 (e)13 ( )0.5 (C)0.5 (o)0.5 (m)0.5 (p)0.5 (a)0.5 (n)0.5 (y)0.5 (\222)0.5 (s)13 ( )0.5 (b)0.5 (u)0.5 (si)0.5 (n)0.5 (e)0.5 (s)0.5 (s)13 ( )0.6 (mo)0.5 (d)0.5 (e)0.5 (l)13 ( )0.5 (f)0.5 (o)0.5 (r)13 ( )0.5 (m)0.5 (a)0.5 (n)0.5 (a)0.5 (g)0.5 (i)0.5 (n)0.5 (g)13 ( )0.5 (t)0.5 (h)0.5 (e)13 ( )0.5 (b)0.5 (i)0.5 (l)0.5 (l)0.5 (s)13 ( )0.5 (r)0.5 (e)0.5 (c)0.5 (e)0.5 (i)0.5 (v)0.5 (a)0.5 (b)0.5 (l)0.5 (e)23 ( )]TJ 0.025 Tc 0.036 Tw 0 -1.231 Td (and accounts receivable is both to collect contractual cash flows and to\ )Tj 0 Tw 0 -1.231 Td (dispose the bills receivable and accounts receivable.)Tj 0.039 Tc 0.07 Tw 0 -2.462 Td [(The)12.9 ( Group)12.9 ( classifies)12.9 ( it)12.8 ( as)12.9 ( financial)12.8 ( assets)12.8 ( at)12.9 ( fair)12.9 ( value)12.9 ( through)12.9 ( other)14 ( )]TJ 0.026 Tc 0.082 Tw 0 -1.231 Td [(comprehensive)1 ( )0.5 (income.)1 ( )0.5 (It)1 ( )0.5 (was)1 ( )0.5 (presented)1 ( )0.5 (as)1 ( )0.5 (a)1 ( )0.5 (receivables)1 ( )0.5 (financing)1 ( )0.5 (on)1 ( )]TJ 0.025 Tc 0.004 Tw 0 -1.231 Td (the statement. For the relevant specific accounting treatment, please se\ e )Tj 0 Tw 0 -1.231 Td (Note \223III. \(X\) Financial instruments\224;)Tj ET endstream endobj 216 0 obj <>stream BT 0 0 0 1 k /Perceptual ri /GS0 gs /T1_0 1 Tf 0.025 Tc 12 0 0 12 281.8878 18.7502 Tm (\226 28 \226)Tj /T1_1 1 Tf 13 0 3.4833 13 112.0517 776.409 Tm [(1. )-1105.5 (Accounts receivable and bills receivable)]TJ /T1_0 1 Tf 0.069 Tc 0.07 Tw 13 0 0 13 141.7323 744.409 Tm [(For)12.3 ( accounts)12.2 ( receivable)12.2 ( and)12.2 ( bills)12.2 ( receivable,)12.2 ( whether)12.2 ( it)12.3 ( contains)44 ( )]TJ 0.067 Tc 0 -1.231 Td [(s)0.5 (i)0.5 (g)0.5 (ni)0.5 (f)0.5 (i)0.5 (c)0.5 (a)0.5 (nt)13 ( )0.5 (f)0.5 (i)0.5 (n)0.5 (a)0.5 (nc)0.5 (i)0.5 (n)0.5 (g)13 ( )0.5 (c)0.5 (o)0.5 (mp)0.5 (o)0.5 (n)0.5 (e)0.5 (n)0.5 (ts)0.5 (,)13 ( )0.5 (t)0.5 (h)0.5 (e)13 ( C)0.5 (o)0.5 (m)0.5 (p)0.5 (a)0.5 (n)0.5 (y)12.9 ( )0.5 (a)0.5 (l)0.5 (w)0.5 (a)0.5 (y)0.5 (s)13 ( m)0.5 (e)0.5 (a)0.5 (s)0.5 (u)0.5 (r)0.5 (e)0.5 (s)42 ( )]TJ 0.043 Tc 0 -1.231 Td [(i)0.5 (t)0.6 (s)13 ( )0.5 (l)0.6 (o)0.5 (s)0.5 (s)13.1 ( )0.5 (p)0.6 (r)0.5 (o)0.5 (v)0.6 (i)0.5 (s)0.5 (i)0.6 (o)0.5 (n)0.5 (s)13.1 ( )0.5 (i)0.6 (n)13 ( )0.5 (a)0.6 (c)0.5 (c)0.6 (o)0.5 (r)0.5 (d)0.6 (a)0.5 (n)0.6 (c)0.5 (e)13.1 ( )0.5 (w)0.5 (i)0.6 (t)0.5 (h)13 ( )0.6 (t)0.5 (h)0.6 (e)13 ( )0.5 (a)0.6 (m)0.5 (o)0.6 (u)0.5 (n)0.5 (t)13.1 ( )0.5 (o)0.5 (f)13.1 ( )0.5 (e)0.6 (x)0.5 (p)0.5 (e)0.6 (c)0.5 (t)0.6 (e)0.5 (d)13 ( )0.6 (c)0.5 (r)0.6 (e)0.5 (d)0.5 (i)0.6 (t)18 ( )]TJ 0.025 Tc 0.053 Tw 0 -1.231 Td (losses for the entire life period, and the increase or reversal of the l\ oss )Tj 0.021 Tc 0 Tw 0 -1.231 Td [(provision resulting therefrom is included in the current profit and loss\ as)-4 ( )]TJ 0.025 Tc 0 -1.231 Td (an impairment loss or gain.)Tj 0.072 Tw 13 0 3.4833 13 140.3981 632.409 Tm [(\(1\) )-592.5 (Accounts receivable that are individual determination and subject )]TJ 0 Tw 2.51 -1.231 Td (to provision for bad debt)Tj 0.027 Tc 0.081 Tw 13 0 0 13 170.0787 584.409 Tm [(The)2 ( )0.5 (impairment)2 ( test)2 ( is)2 ( )0.5 (conducted)1.9 ( )0.5 (separately.)2 ( )0.5 (If)2 ( )0.5 (there)2 ( )0.5 (is)2 ( )0.5 (objective)2 ( )]TJ 0.041 Tc 0.07 Tw 0 -1.231 Td [(evidence)12.6 ( that)12.6 ( it)12.6 ( has)12.5 ( been)12.6 ( impaired,)12.6 ( provision)12.6 ( for)12.6 ( bad)12.5 ( debts)12.6 ( will)16 ( )]TJ 0.054 Tc 0 -1.231 Td [(be)12.8 ( made)12.8 ( based)12.8 ( on)12.8 ( the)12.8 ( difference)12.8 ( between)12.8 ( the)12.8 ( present)12.8 ( value)12.9 ( of)29.1 ( )]TJ 0.049 Tc 0 -1.231 Td [(estimated)12.8 ( future)12.8 ( cash)12.8 ( flows)12.8 ( and)12.8 ( its)12.8 ( book)12.8 ( value,)12.8 ( which)12.8 ( shall)12.8 ( be)24 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (included in the current profit or loss.)Tj 13 0 3.4833 13 140.3981 488.409 Tm [(\(2\) )-664.5 (Accounts receivable for which provision for bad debts by portfolio)]TJ 0.011 Tw 13 0 0 13 170.0787 456.409 Tm (For the accounts receivables and bill receivables without objective )Tj 0.06 Tc 0.07 Tw 0 -1.231 Td [(evidence)12.7 ( of)12.6 ( impairment)12.7 ( or)12.7 ( the)12.7 ( expected)12.7 ( credit)12.7 ( loss)12.7 ( cannot)12.7 ( be)35.1 ( )]TJ 0.053 Tc 0 -1.231 Td [(estimated)12.7 ( for)12.6 ( an)12.7 ( individual)12.7 ( provision)12.7 ( at)12.6 ( a)12.7 ( reasonable)12.7 ( cost,)12.6 ( the)28 ( )]TJ 0.08 Tc 0 -1.231 Td [(Company)12.6 ( grouped)12.5 ( trade)12.6 ( receivables)12.6 ( and)12.5 ( bill)12.6 ( receivables)12.6 ( in)55 ( )]TJ 0.061 Tc 0 -1.231 Td [(accordance)12.8 ( with)12.8 ( credit)12.8 ( risk)12.8 ( characteristics)12.9 ( and)12.8 ( calculated)12.8 ( the)36.1 ( )]TJ 0.024 Tc 0 Tw 0 -1.231 Td [(expected credit loss based on portfolio. The reason of choosing the)-1 ( )]TJ 0.025 Tc 0 -1.231 Td (portfolio are as follows:)Tj /T1_1 1 Tf 6.055 -2.462 Td (The reason of choosing the portfolio)Tj /T1_0 1 Tf -6.055 -2.462 Td (The portfolio of bills)Tj 0.101 Tc 0.07 Tw 11.557 0 Td [(The)12.2 ( portfolio)12.2 ( is)12.2 ( in)12.2 ( the)12.2 ( credit)12.1 ( risk)75.9 ( )]TJ 0.026 Tc 0.082 Tw 1.003 -1.231 Td [(characteristic)1 ( )0.5 (of)1 ( )0.5 (the)1 ( )0.5 (credit)1 ( )0.5 (degree)1 ( )0.5 (of)1 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (acceptance bank or acceptor)Tj -12.56 -1.231 Td (The portfolio of aging)Tj 0.101 Tc 0.07 Tw 11.557 0 Td [(The)12.2 ( portfolio)12.2 ( is)12.2 ( in)12.2 ( the)12.2 ( credit)12.1 ( risk)75.9 ( )]TJ 0.142 Tc 1.003 -1.231 Td [(characteristic)12.6 ( of)12.6 ( the)12.6 ( aging)12.5 ( of)117 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (accounts receivable)Tj -12.56 -1.231 Td (The portfolio of )Tj 0 Tc ( )Tj 0.025 Tc 1.003 -1.231 Td (related parties)Tj 0.101 Tc 0.07 Tw 10.554 1.231 Td [(The)12.2 ( portfolio)12.2 ( is)12.2 ( in)12.2 ( the)12.2 ( credit)12.1 ( risk)75.9 ( )]TJ 0.147 Tc 1.003 -1.231 Td [(characteristics)12.8 ( of)12.8 ( the)12.8 ( trading)122 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (relationship of accounts receivable)Tj -12.56 -1.231 Td (The portfolio of deposit, )Tj 1.003 -1.231 Td (guarantees and )Tj -0.025 Tw 0 -1.231 Td (reserves)Tj 0.101 Tc 0.07 Tw 10.554 2.462 Td [(The)12.2 ( portfolio)12.2 ( is)12.2 ( in)12.2 ( the)12.2 ( credit)12.1 ( risk)75.9 ( )]TJ 0.128 Tc 1.003 -1.231 Td [(characteristic)12.6 ( of)12.5 ( the)12.6 ( nature)12.5 ( of)103 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (accounts receivable)Tj ET endstream endobj 215 0 obj <>stream BT 0 0 0 1 k /Perceptual ri /GS0 gs /T1_0 1 Tf 0.025 Tc 12 0 0 12 281.8878 18.7502 Tm (\226 27 \226)Tj 0.064 Tc 0.07 Tw 13 0 0 13 141.7323 776.3179 Tm [(In)13 ( de)0.5 (ter)0.5 (min)0.5 (ing)13 ( ch)0.5 (an)0.5 (ges)13 ( in)13 ( th)0.5 (e)12.9 ( r)0.5 (isk)13 ( of)13 ( de)0.5 (fa)0.5 (ult)13 ( du)0.5 (ring)13 ( t)0.5 (he)12.9 ( )0.5 (exp)0.5 (ec)0.5 (ted)39 ( )]TJ 0.056 Tc 0 -1.231 Td [(lifetime)12.3 ( of)12.3 ( a)12.4 ( financial)12.3 ( instrument)12.3 ( and)12.3 ( assessing)12.4 ( whether)12.4 ( the)12.3 ( credit)31 ( )]TJ 0.038 Tc 0 -1.231 Td [(risk)12.3 ( of)12.3 ( a)12.4 ( financial)12.4 ( instrument)12.4 ( has)12.4 ( increased)12.4 ( significantly)12.4 ( since)12.4 ( initial)13 ( )]TJ 0.025 Tc 0.017 Tw 0 -1.231 Td (recognition, the Company compares the risk of default occurring on the )Tj 0.02 Tc 0 Tw 0 -1.231 Td [(financial instrument assessed at the balance sheet date with that assess\ ed)-5 ( )]TJ 0.025 Tc 0.037 Tw 0 -1.231 Td (at the date of initial recognition. Usually, if it is overdue for more t\ han )Tj 0.047 Tw 0 -1.231 Td (30 days, the Company will consider that the credit risk of the financial\ )Tj 0.066 Tc 0.07 Tw 0 -1.231 Td [(instrument)12.4 ( has)12.5 ( increased)12.5 ( significantly,)12.4 ( unless)12.4 ( there)12.5 ( is)12.5 ( conclusive)41 ( )]TJ 0.025 Tc 0.068 Tw 0 -1.231 Td (evidence to prove that the credit risk on a financial instrument has not\ )Tj 0 Tw 0 -1.231 Td (increased significantly since initial recognition.)Tj 0.033 Tc 0.075 Tw 0 -2.462 Td [(For)8 ( )0.5 (a)8 ( )0.5 (financial)8 ( )0.5 (instrument)8 ( )0.5 (with)8 ( )0.5 (lower)8 ( )0.6 (credit)8 ( )0.5 (risk)8 ( )0.5 (on)8 ( )0.5 (the)8 ( )0.5 (balance)8 ( )0.5 (sheet)8 ( )]TJ 0.025 Tc 0.018 Tw 0 -1.231 Td (date, the Company assumes that its credit risk on a financial instrument\ )Tj 0 Tw 0 -1.231 Td (has not increased significantly since the initial recognition.)Tj 0.055 Tc 0.07 Tw 0 -2.462 Td [(I)0.5 (f)13 ( t)0.5 (h)0.5 (er)0.5 (e)13 ( )0.5 (is)13 ( )0.5 (ob)0.5 (j)0.5 (ec)0.5 (t)0.5 (i)0.5 (ve)13 ( )0.5 (e)0.5 (vi)0.5 (d)0.5 (en)0.5 (c)0.5 (e)13 ( t)0.5 (h)0.5 (at)13 ( )0.5 (a)13 ( f)0.5 (i)0.5 (na)0.5 (n)0.5 (c)0.5 (ia)0.5 (l)13 ( )0.5 (as)0.5 (s)0.5 (e)0.5 (t)12.9 ( )0.5 (h)0.5 (a)0.5 (s)12.9 ( )0.5 (b)0.5 (ee)0.5 (n)13 ( )0.5 (cr)0.5 (e)0.5 (d)0.5 (it)30 ( )]TJ 0.081 Tc 0 -1.231 Td [(impaired,)12.3 ( the)12.3 ( Company)12.2 ( shall)12.3 ( make)12.3 ( individual)12.3 ( provision)12.3 ( for)12.2 ( the)56 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (impairment of the financial asset.)Tj 0.029 Tc 0.079 Tw 0 -2.462 Td [(For)4.1 ( )0.5 (trade)4 ( )0.5 (receivables)4 ( )0.5 (and)4 ( )0.5 (contractual)3.9 ( )0.6 (asset)4 ( )0.5 (formed)4 ( )0.5 (by)4 ( )0.5 (the)4 ( )0.5 (transactions)4 ( )]TJ 0.079 Tc 0.07 Tw 0 -1.231 Td [(regulated)12.5 ( in)12.5 ( the)12.4 ( Accounting)12.4 ( Standards)12.4 ( for)12.5 ( Business)12.4 ( Enterprises)44 ( )]TJ 0.101 Tc 0 -1.231 Td [(N)-9.5 (o)-9.5 (.)3 (1)3 (4)3 (\226)-9.5 (R)0.5 (e)0.5 (v)0.5 (e)0.5 (n)0.5 (u)0.5 (e)13 ( )0.5 (\()13 (2)13 (0)13 (1)13 (7)13 (\))13 ( )0.5 (w)0.5 (h)0.5 (e)0.5 (t)0.5 (h)0.5 (e)0.5 (r)13 ( )0.5 (c)0.5 (o)0.5 (n)0.5 (t)0.5 (a)0.5 (i)0.5 (n)13 ( )0.5 (s)0.5 (i)0.5 (g)0.5 (n)0.5 (i)0.5 (f)0.5 (i)0.5 (c)0.5 (a)0.5 (n)0.5 (t)13 ( )0.5 (f)0.5 (i)0.5 (n)0.5 (a)0.5 (n)0.5 (c)0.5 (i)0.5 (n)0.5 (g)76 ( )]TJ 0.065 Tc 0 -1.231 Td [(components)12.9 ( or)12.9 ( other)0.5 (wise,)12.9 ( the)12.9 ( Company)12.9 ( alwa)0.5 (ys)12.9 ( measures)12.9 ( the)12.9 ( )0.5 (los)0.5 (s)40 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (provision at the lifetime expected credit loss.)Tj 0.045 Tc 0.07 Tw 0 -2.462 Td [(F)0.5 (o)0.5 (r)13 ( )0.5 (le)0.6 (as)0.5 (e)13 ( )0.5 (r)0.5 (e)0.5 (c)0.5 (e)0.5 (i)0.5 (v)0.5 (a)0.5 (b)0.5 (l)0.5 (e)0.5 (s)0.5 (,)12.9 ( )0.5 (t)0.5 (h)0.5 (e)13 ( )0.5 (C)0.5 (o)0.5 (m)0.5 (pa)0.6 (ny)13 ( )0.5 (c)0.5 (h)0.5 (o)0.5 (o)0.5 (s)0.5 (e)0.5 (s)13 ( )0.5 (to)13 ( )0.5 (a)0.5 (l)0.5 (w)0.5 (a)0.5 (y)0.5 (s)13 ( )0.5 (m)0.5 (e)0.5 (a)0.5 (su)0.5 (r)0.5 (e)0.5 (s)13 ( )0.5 (t)0.5 (h)0.5 (e)20 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (loss provisions at the lifetime expected credit loss.)Tj 0.051 Tc 0.07 Tw 0 -2.462 Td [(Where)12.1 ( the)12.2 ( Company)12.1 ( no)12.1 ( longer)12.2 ( reasonably)12.1 ( expects)12.2 ( contractual)12.1 ( cash)26 ( )]TJ 0.025 Tc 0.073 Tw 0 -1.231 Td (flows of a financial asset to be fully or partially recoverable, the boo\ k )Tj 0 Tw 0 -1.231 Td (balance of the financial asset is directly written down.)Tj /T1_1 1 Tf -4.361 -2.462 Td [(\(XI\) )-28.5 (Impairment of receivables)]TJ /T1_0 1 Tf 0.046 Tc 0.07 Tw 2.18 -2.462 Td [(Accounts)12.6 ( receivable)12.6 ( of)12.6 ( the)12.6 ( Company)12.5 ( comprise)12.6 ( accounts)12.6 ( receivable,)12.6 ( bills)21 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td [(r)0.5 (e)0.5 (c)0.5 (e)0.5 (i)0.5 (va)0.5 (b)0.5 (l)0.5 (e)0.5 (,)0.5 ( )0.5 (r)0.5 (e)0.5 (ce)0.5 (i)0.5 (v)0.5 (a)0.5 (b)0.5 (l)0.5 (e)0.5 (s)0.5 ( f)0.5 (i)0.5 (n)0.5 (a)0.5 (n)0.5 (c)0.5 (i)0.5 (ng)0.5 (,)0.5 ( )0.5 (c)0.5 (o)0.5 (n)0.5 (tr)0.5 (a)0.5 (c)0.5 (t)0.5 ( )0.5 (a)0.5 (s)0.5 (s)0.5 (e)0.5 (ts)0.5 (,)0.5 ( )0.5 (o)0.5 (t)0.5 (he)0.5 (r)0.5 ( )0.5 (r)0.5 (e)0.5 (c)0.5 (e)0.5 (i)0.5 (v)0.5 (ab)0.5 (l)0.5 (e)0.5 (s)0.5 ( )0.5 (a)0.5 (n)0.5 (d )0.5 (l)0.5 (o)0.5 (n)0.5 (g)0.5 (- )]TJ 0.034 Tw 0 -1.231 Td (term receivables. If there is objective evidence that they have been imp\ aired )Tj 0.061 Tc 0.07 Tw 0 -1.231 Td [(at)12.8 ( balance)12.7 ( sheet)12.8 ( date,)12.8 ( impairment)12.7 ( loss)12.7 ( shall)12.7 ( be)12.8 ( recognized)12.8 ( base)12.7 ( on)12.8 ( the)36.1 ( )]TJ 0.025 Tc 0.067 Tw 0 -1.231 Td (differences between the carrying amount and the present value of estimat\ ed )Tj 0 Tw 0 -1.231 Td (future cash flows.)Tj ET endstream endobj 214 0 obj <>stream BT 0 0 0 1 k /Perceptual ri /GS0 gs /T1_0 1 Tf 0.025 Tc 12 0 0 12 281.8878 18.7502 Tm (\226 26 \226)Tj /T1_1 1 Tf 0.081 Tc 0.07 Tw 13 0 3.4833 13 112.0517 776.409 Tm [(5)56 (.)56 ( )-979.5 (Determination)12.7 ( of)12.7 ( fair)12.8 ( value)12.7 ( of)12.8 ( financial)12.7 ( assets)12.8 ( and)12.7 ( financial)56 ( )]TJ 0.025 Tc -0.025 Tw 2.51 -1.231 Td (liabilities)Tj /T1_0 1 Tf 0.098 Tc 0.07 Tw 13 0 0 13 141.7323 728.409 Tm [(As)12.9 ( for)12.8 ( financial)12.9 ( instruments)12.8 ( with)12.8 ( an)12.8 ( active)12.8 ( market,)12.9 ( their)12.8 ( fair)73 ( )]TJ 0.047 Tc 0 -1.231 Td [(v)0.5 (a)0.5 (l)0.6 (u)0.5 (e)0.5 (s)13 ( )0.6 (a)0.5 (r)0.5 (e)13 ( )0.6 (d)0.5 (e)0.5 (t)0.5 (e)0.5 (r)0.6 (m)0.5 (i)0.5 (n)0.5 (e)0.6 (d)13 ( )0.5 (b)0.5 (y)13 ( )0.6 (q)0.5 (u)0.5 (o)0.5 (t)0.5 (e)0.5 (d)13.1 ( )0.5 (p)0.5 (r)0.5 (i)0.5 (c)0.6 (e)0.5 (s)13 ( )0.5 (i)0.6 (n)13 ( )0.5 (t)0.5 (h)0.5 (e)13.1 ( )0.5 (a)0.5 (c)0.5 (t)0.6 (i)0.5 (v)0.5 (e)13 ( )0.5 (m)0.6 (a)0.5 (r)0.5 (k)0.5 (e)0.6 (t)0.5 (.)13 ( )0.5 (A)0.5 (s)13.1 ( )0.5 (f)0.5 (o)0.5 (r)22 ( )]TJ 0 -1.231 Td [(financial)12.7 ( instruments)12.7 ( without)12.7 ( an)12.7 ( active)12.7 ( market,)12.7 ( their)12.7 ( fair)12.7 ( values)12.8 ( are)22 ( )]TJ 0.046 Tc 0 -1.231 Td [(determined)12.4 ( by)12.4 ( using)12.4 ( valuation)12.4 ( techniques.)12.4 ( At)12.5 ( the)12.5 ( time)12.5 ( of)12.4 ( valuation,)21 ( )]TJ 0.049 Tc 0 -1.231 Td [(the)12.2 ( Company)12.2 ( adopts)12.1 ( valuation)12.1 ( techniques)12.2 ( that)12.1 ( are)12.2 ( applicable)12.1 ( in)12.2 ( the)24 ( )]TJ 0.056 Tc 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( r)0.5 (e)0.5 (c)0.5 (o)0.5 (gn)0.5 (i)0.5 (ze)0.5 (d)13 ( a)0.5 (n)0.5 (d)13 ( t)0.5 (h)0.5 (e)12.9 ( )0.5 (p)0.5 (ar)0.5 (t)13 ( )0.5 (th)0.5 (a)0.5 (t)12.9 ( )0.5 (i)0.5 (s)12.9 ( )0.5 (d)0.5 (e)0.5 (re)0.5 (c)0.5 (o)0.5 (gn)0.5 (i)0.5 (ze)0.5 (d)13 ( o)0.5 (n)20 ( )]TJ 0.039 Tc 0 -1.231 Td [(the)12.2 ( repurchase)12.2 ( date)12.3 ( based)12.1 ( on)12.2 ( their)12.2 ( respective)12.2 ( relative)12.2 ( fair)12.2 ( value.)12.2 ( The)14 ( )]TJ 0.04 Tc 0 -1.231 Td [(difference)12.3 ( between)12.2 ( the)12.2 ( book)12.2 ( value)12.3 ( assigned)12.3 ( to)12.2 ( the)12.3 ( part)12.2 ( derecognized)15 ( )]TJ 0 -1.231 Td [(a)0.5 (n)0.6 (d)13 ( )0.5 (t)0.5 (h)0.5 (e)13.1 ( )0.5 (c)0.5 (o)0.6 (n)0.5 (s)0.5 (i)0.5 (d)0.5 (e)0.6 (r)0.5 (a)0.5 (t)0.5 (i)0.6 (o)0.5 (n)13 ( )0.5 (p)0.5 (a)0.6 (i)0.5 (d)13 ( )0.5 (\()0.6 (i)0.5 (n)0.5 (c)0.5 (l)0.6 (u)0.5 (d)0.5 (i)0.5 (n)0.5 (g)13 ( )0.6 (t)0.5 (h)0.5 (e)13 ( )0.6 (n)0.5 (o)0.5 (n)0.5 (-)0.6 (c)0.5 (a)0.5 (s)0.5 (h)13.1 ( )0.5 (a)0.5 (s)0.6 (s)0.5 (e)0.5 (t)0.5 (s)13.1 ( )0.5 (t)0.5 (r)0.5 (a)0.6 (n)0.5 (s)0.5 (f)0.5 (e)0.6 (r)0.5 (r)0.5 (e)0.6 (d)14.9 ( )]TJ 0.025 Tc 0.066 Tw 0 -1.231 Td (out or the new financial liability assumed\) shall be included in curren\ t )Tj 0 Tw 0 -1.231 Td (profit or loss.)Tj ET endstream endobj 238 0 obj <>stream BT 0 0 0 1 k /Perceptual ri /GS0 gs /T1_0 1 Tf 0.025 Tc 12 0 0 12 281.8878 18.7502 Tm (\226 24 \226)Tj /T1_1 1 Tf 13 0 3.4833 13 112.0517 776.409 Tm [(3. )-1105.5 (Derecognition of financial asset and financial asset transfers)]TJ /T1_0 1 Tf 0.063 Tc 0.07 Tw 13 0 0 13 141.7323 744.409 Tm [(The)12.3 ( Company)12.3 ( derecognize)12.3 ( a)12.3 ( financial)12.2 ( asset)12.3 ( if)12.3 ( it)12.2 ( meets)12.3 ( one)12.3 ( of)12.3 ( the)38.1 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (following conditions:)Tj 0.07 Tw 0 -2.462 Td [(\226 )-1310.5 (the contractual rights to receive the cash flows from the financial )]TJ 0 Tw 2.181 -1.231 Td (asset expire;)Tj 0.036 Tc 0.072 Tw -2.181 -2.462 Td [(\226)11 ( )-1297.5 (the)11 ( )0.5 (financial)11 ( )0.5 (asset)11 ( )0.5 (has)11 ( )0.5 (been)11 ( )0.5 (transferred,)11 ( )0.5 (and)11 ( )0.5 (substantially)11 ( )0.5 (all)11 ( )0.5 (the)11 ( )]TJ 0.04 Tc 0.07 Tw 2.181 -1.231 Td [(risks)12.1 ( and)12.2 ( rewards)12.2 ( of)12.2 ( ownership)12.1 ( of)12.2 ( the)12.2 ( financial)12.2 ( asset)12.1 ( have)12.1 ( been)15 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (transferred to the transferee;)Tj 0.078 Tw -2.181 -2.462 Td [(\226 )-1302.5 (the )0.5 (financial asset )0.5 (has )0.5 (been transferred, )0.5 (and )0.5 (the Company )0.5 (neither )]TJ 0.048 Tc 0.07 Tw 2.181 -1.231 Td [(transferred)12.7 ( nor)12.7 ( retained)12.7 ( substantially)12.7 ( all)12.7 ( rewards)12.7 ( related)12.7 ( to)12.7 ( the)23.1 ( )]TJ 0.024 Tc 0 Tw 0 -1.231 Td [(own)0.5 (ership)0.5 ( of the)0.5 ( finan)0.5 (cial )0.5 (asset)0.5 (s, but d)0.5 (id not r)0.5 (etain)0.5 ( its co)0.5 (ntrol ov)0.5 (er)-1 ( )]TJ 0.025 Tc 0 -1.231 Td (the said financial assets.)Tj 0.023 Tc -2.181 -2.462 Td [(When transferring a financial asset, if the Company retains substantiall\ y)-2 ( )]TJ 0.025 Tc 0.063 Tw 0 -1.231 Td (all risks and rewards of ownership of the financial asset, the Company )Tj 0 Tw 0 -1.231 Td (shall continue to recognize such financial asset.)Tj 0.041 Tw 0 -2.462 Td (When judging whether the transfer of a financial asset meets the above )Tj 0.04 Tc 0.07 Tw 0 -1.231 Td [(criteria)12.8 ( for)12.8 ( derecognition,)12.8 ( the)12.8 ( substance-over-form)12.8 ( principle)12.7 ( shall)12.7 ( be)15 ( )]TJ 0.025 Tc -0.025 Tw 0 -1.231 Td (applied.)Tj 0.053 Tc 0.07 Tw 0 -2.462 Td [(T)0.5 (h)0.6 (e)13.1 ( )0.5 (C)0.6 (o)0.5 (m)0.5 (p)0.6 (a)0.5 (n)0.6 (y)13 ( )0.5 (d)0.6 (i)0.5 (f)0.6 (f)0.5 (e)0.6 (r)0.5 (e)0.6 (n)0.5 (t)0.6 (i)0.5 (a)0.6 (t)0.5 (e)0.6 (s)13 ( )0.6 (t)0.5 (h)0.6 (e)13 ( )0.6 (t)0.5 (r)0.6 (a)0.5 (n)0.6 (s)0.5 (f)0.6 (e)0.5 (r)13 ( )0.6 (o)0.5 (f)13.1 ( )0.5 (a)13.1 ( )0.5 (f)0.6 (i)0.5 (n)0.6 (a)0.5 (n)0.6 (c)0.5 (i)0.6 (a)0.5 (l)13.1 ( )0.5 (a)0.6 (s)0.5 (s)0.6 (e)0.5 (t)13.1 ( )0.5 (a)0.6 (s)13 ( )0.6 (f)0.5 (u)0.6 (l)0.5 (l)28 ( )]TJ 0.025 Tc 0.042 Tw 0 -1.231 Td [(transfer )0.6 (or )0.5 (partial )0.6 (transfer. )0.5 (If )0.6 (the )0.5 (full )0.6 (transfer )0.5 (of )0.6 (a )0.5 (financial )0.6 (asset )0.6 (meets )]TJ 0.008 Tw 0 -1.231 Td [(the criteria for derecognition, then the )0.5 (difference between the following )]TJ 0 Tw 0 -1.231 Td (two included in current profit or loss:)Tj 0 -2.462 Td [(\(1\) )-664.5 (the book value of the financial asset transferred; )]TJ 0.043 Tc 0.07 Tw 0 -2.462 Td [(\()18 (2)18 (\))18 ( )-576.5 (the)12.5 ( sum)12.4 ( of)12.5 ( the)12.5 ( consideration)12.5 ( received)12.5 ( from)12.5 ( the)12.5 ( transfer)12.5 ( and)12.5 ( the)18 ( )]TJ 0.031 Tc 0.077 Tw 2.181 -1.231 Td [(t)0.5 (o)0.5 (t)0.5 (a)0.6 (l)6 ( )0.5 (a)0.5 (m)0.5 (o)0.5 (u)0.5 (n)0.6 (t)6 ( )0.5 (o)0.5 (f)6 ( )0.5 (t)0.5 (h)0.5 (e)6 ( )0.5 (f)0.6 (a)0.5 (i)0.5 (r)6 ( )0.5 (v)0.5 (a)0.5 (l)0.6 (u)0.5 (e)6 ( )0.5 (c)0.5 (h)0.5 (a)0.6 (n)0.5 (g)0.5 (e)0.5 (s)6 ( )0.5 (t)0.5 (h)0.5 (a)0.6 (t)6 ( )0.5 (i)0.5 (s)6 ( )0.5 (d)0.5 (i)0.5 (r)0.5 (e)0.6 (c)0.5 (t)0.5 (l)0.5 (y)6 ( )0.5 (c)0.6 (h)0.5 (a)0.5 (r)0.5 (g)0.5 (e)0.5 (d)6.1 ( )0.5 (o)0.5 (r)6 ( )]TJ 0.051 Tc 0.07 Tw 0 -1.231 Td [(credited)12.7 ( to)12.7 ( owners\222)12.7 ( equity)12.7 ( \(if)12.7 ( the)12.7 ( financial)12.7 ( asset)12.7 ( transferred)12.7 ( is)26 ( )]TJ 0 -1.231 Td [(a)12.8 ( financial)12.7 ( asset)12.7 ( \(debt)12.7 ( instruments\))12.8 ( at)12.7 ( fair)12.8 ( value)12.7 ( through)12.8 ( other)26 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (comprehensive income\).)Tj ET endstream endobj 237 0 obj <>stream BT 0 0 0 1 k /Perceptual ri /GS0 gs /T1_0 1 Tf 0.025 Tc 12 0 0 12 281.8878 18.7502 Tm (\226 23 \226)Tj 13 0 3.4833 13 140.3981 776.3179 Tm [(\(4\) )-664.5 (Financial assets at fair value through current profit or loss)]TJ 0.058 Tc 0.07 Tw 13 0 0 13 170.0787 744.3179 Tm [(Financial)12.2 ( assets)12.1 ( measured)12.1 ( at)12.1 ( fair)12.2 ( value)12.1 ( through)12.1 ( current)12.2 ( profit)33 ( )]TJ 0.057 Tc 0 -1.231 Td [(or)12.1 ( loss,)12.1 ( including)12.1 ( held-for-trading)12.1 ( financial)12.1 ( assets,)12.1 ( derivative)32 ( )]TJ 0.025 Tc 0.026 Tw 0 -1.231 Td (financial assets and other non-current financial assets, are initially )Tj 0.048 Tc 0.07 Tw 0 -1.231 Td [(me)0.5 (a)0.5 (s)0.5 (ur)0.5 (e)0.5 (d)12.9 ( )0.5 (a)0.5 (t)12.9 ( )0.5 (f)0.5 (ai)0.5 (r)13 ( v)0.5 (a)0.5 (lu)0.5 (e)13 ( w)0.5 (i)0.5 (th)13 ( r)0.5 (e)0.5 (le)0.5 (v)0.5 (a)0.5 (nt)13 ( t)0.5 (r)0.5 (an)0.5 (s)0.5 (ac)0.5 (t)0.5 (io)0.5 (n)13 ( c)0.5 (os)0.5 (t)0.5 (s)13 ( i)0.5 (nc)0.5 (l)0.5 (ud)0.5 (e)0.5 (d)23 ( )]TJ 0.028 Tc 0.08 Tw 0 -1.231 Td [(in)3 ( )0.5 (current)3 ( )0.5 (profit)3 ( )0.5 (or)3 ( )0.5 (loss,)3 ( )0.5 (and)3 ( )0.5 (subsequently)3 ( )0.5 (measured)3 ( )0.6 (at)3 ( )0.5 (fair)3 ( )0.5 (value)3.1 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (through current profit or loss.)Tj 0.031 Tc 0.077 Tw 13 0 3.4833 13 140.3981 632.3179 Tm [(\()6 (5)6 (\))6 ( )-581.5 (Financial)6 ( )0.5 (liabilities)6 ( )0.5 (measured)6 ( )0.5 (at)6 ( )0.5 (fair)6 ( )0.6 (value)6 ( )0.5 (through)6 ( )0.5 (current)6 ( )0.6 (profit)6 ( )]TJ 0.025 Tc 0 Tw 2.51 -1.231 Td (or loss)Tj 0.031 Tc 0.077 Tw 13 0 0 13 170.0787 584.3179 Tm [(Financial)6 ( )0.5 (liabilities)6.1 ( )0.5 (measured)6 ( )0.5 (at)6 ( )0.5 (fair)6 ( )0.5 (value)6 ( )0.5 (through)6 ( )0.5 (current)6 ( )0.5 (profit)6 ( )]TJ 0.032 Tc 0.076 Tw 0 -1.231 Td [(or)7 ( )0.5 (loss,)7 ( )0.5 (including)7 ( )0.5 (held-for-trading)7 ( )0.5 (financial)7 ( )0.5 (liabilities,)7 ( )0.5 (derivative)7 ( )]TJ 0.03 Tc 0.078 Tw 0 -1.231 Td [(financial)5 ( )0.5 (liabilities,)5 ( )0.5 (etc.,)5 ( )0.5 (are)5.1 ( )0.5 (initially)5.1 ( )0.5 (measured)5 ( )0.5 (at)5 ( )0.5 (fair)5 ( )0.5 (value)5 ( )0.5 (with)5 ( )]TJ 0.054 Tc 0.07 Tw 0 -1.231 Td [(relevant)12.2 ( transaction)12.2 ( costs)12.3 ( recognized)12.2 ( in)12.2 ( current)12.2 ( profit)12.2 ( or)12.2 ( loss.)29.1 ( )]TJ 0.025 Tc 0.083 Tw 0 -1.231 Td [(Such financial liabilities )0.5 (are )0.5 (subsequently )0.5 (measured )0.5 (at )0.5 (fair )0.5 (value. )]TJ 0 Tw 0 -1.231 Td (Changes in fair value are recognized in current profit or loss.)Tj 0.025 Tw 0 -2.462 Td [(On )0.5 (derecognition, )0.5 (the )0.5 (difference )0.5 (between )0.5 (the )0.5 (carrying )0.5 (amount )0.5 (and )]TJ 0 Tw 0 -1.231 Td (the consideration paid is recognized in current profit or loss.)Tj 13 0 3.4833 13 140.3981 424.3179 Tm [(\(6\) )-664.5 (Financial liabilities measured at amortized cost)]TJ 0.033 Tc 0.075 Tw 13 0 0 13 170.0787 392.3179 Tm [(Financial)8 ( )0.5 (liabilities)8.1 ( )0.5 (measured)8 ( )0.5 (at)8 ( )0.5 (amortized)8 ( )0.5 (cost,)8.1 ( )0.5 (including)8 ( )0.5 (short-)]TJ 0.026 Tc 0.082 Tw 0 -1.231 Td [(term)1 ( )0.5 (borrowings,)1 ( )0.5 (bills)1 ( )0.5 (payable,)1 ( )0.5 (accounts)1 ( )0.5 (payable,)1 ( )0.5 (other)1 ( )0.5 (payables,)1 ( )]TJ 0.025 Tc 0.063 Tw 0 -1.231 Td (long-term borrowings, bonds payable and long-term payables, are )Tj 0 Tw 0 -1.231 Td (initially measured at fair value plus relevant transaction costs.)Tj 0.03 Tc 0.078 Tw 0 -2.462 Td [(Interest)5 ( )0.5 (calculated)4.9 ( )0.6 (under)5 ( )0.5 (the)5 ( )0.5 (effective)5.1 ( )0.5 (interest)5 ( )0.5 (method)5 ( )0.5 (during)5 ( )0.5 (the)5 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (period of holding is included in current profit or loss. )Tj 0.037 Tc 0.071 Tw 0 -2.462 Td [(On)12 ( )0.5 (derecognition,)12 ( )0.5 (the)12 ( )0.5 (difference)12.1 ( )0.5 (between)12 ( )0.5 (the)12 ( )0.6 (consideration)12 ( )0.5 (paid)12 ( )]TJ 0.025 Tc 0.07 Tw 0 -1.231 Td (and the carrying amount of the financial liability is recognized in )Tj 0 Tw 0 -1.231 Td (current profit or loss.)Tj ET endstream endobj 236 0 obj <>stream BT 0 0 0 1 k /Perceptual ri /GS0 gs /T1_0 1 Tf 0.025 Tc 12 0 0 12 281.8878 18.7502 Tm (\226 22 \226)Tj 0.03 Tc 0.078 Tw 13 0 0 13 170.0787 776.3179 Tm [(Interest)5 ( )0.5 (calculated)4.9 ( )0.6 (under)5 ( )0.5 (the)5 ( )0.5 (effective)5.1 ( )0.5 (interest)5 ( )0.5 (method)5 ( )0.5 (during)5 ( )0.5 (the)5 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (period of holding is included in current profit or loss.)Tj 0.041 Tc 0.07 Tw 0 -2.462 Td [(When)12.9 ( recovering)12.9 ( or)12.9 ( disposing,)12.9 ( the)12.9 ( difference)12.9 ( between)12.9 ( the)12.9 ( price)16 ( )]TJ 0.035 Tc 0.073 Tw 0 -1.231 Td [(obtained)10 ( )0.5 (and)10 ( the)10 ( )0.5 (book)10 ( )0.5 (value)10 ( )0.5 (of)10 ( )0.5 (the)10 ( )0.5 (financial)10 ( )0.5 (asset)10 ( )0.5 (is)10 ( )0.5 (included)10 ( )0.5 (in)10 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (current profit or loss.)Tj 0.049 Tw 13 0 3.4833 13 140.3981 664.3179 Tm [(\(2\) )-615.5 (Financial assets \(debt instruments\) measured at fair value through )]TJ 0 Tw 2.51 -1.231 Td (other comprehensive income)Tj 0.049 Tw 13 0 0 13 170.0787 616.3179 Tm (Financial assets \(debt instruments\) measured at fair value through )Tj 0.083 Tw 0 -1.231 Td [(other comprehensive )0.5 (income, )0.5 (including )0.5 (financing )0.5 (receivables )0.5 (and )]TJ 0.042 Tc 0.07 Tw 0 -1.231 Td [(other)12.9 ( debt)12.8 ( investments,)12.9 ( are)12.8 ( initially)12.8 ( measured)12.8 ( at)12.9 ( fair)12.9 ( value)12.9 ( plus)17 ( )]TJ 0.025 Tc 0.061 Tw 0 -1.231 Td (relevant transaction costs. These financial assets are subsequently )Tj 0.047 Tc 0.07 Tw 0 -1.231 Td [(measured)12.5 ( at)12.4 ( fair)12.4 ( value,)12.4 ( with)12.4 ( changes)12.4 ( in)12.5 ( fair)12.5 ( value)12.4 ( are)12.4 ( included)22 ( )]TJ 0.046 Tc 0 -1.231 Td [(in)12.2 ( other)12.1 ( comprehensive)12.2 ( income)12.2 ( except)12.2 ( for)12.1 ( interest,)12.1 ( impairment)21 ( )]TJ 0.027 Tc 0.081 Tw 0 -1.231 Td [(losses)2 ( or)2 ( )0.5 (gains)2 ( )0.5 (and)2 ( )0.5 (exchange)2 ( )0.5 (gains)2 ( )0.5 (or)2 ( )0.5 (losses)2 ( )0.5 (calculated)2 ( )0.5 (using)2 ( )0.5 (the)2 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (effective interest method.)Tj 0.082 Tc 0.07 Tw 0 -2.462 Td [(On)12.1 ( derecognition,)12.1 ( the)12.1 ( accumulated)12.1 ( gain)12.1 ( or)12.1 ( loss)12.1 ( previously)57 ( )]TJ 0.025 Tc 0.042 Tw 0 -1.231 Td (recognized in other comprehensive income is transferred out from )Tj 0.038 Tc 0.07 Tw 0 -1.231 Td [(other)12.2 ( comprehensive)12.2 ( income)12.2 ( and)12.2 ( recognized)12.1 ( in)12.2 ( current)12.2 ( profit)12.2 ( or)13 ( )]TJ 0.025 Tc -0.025 Tw 0 -1.231 Td (loss.)Tj 0.071 Tc 0.07 Tw 13 0 3.4833 13 140.3981 392.3179 Tm [(\()46 (3)46 (\))46 ( )-548.5 (Financial)12.3 ( assets)12.4 ( \(equity)12.4 ( instruments\))12.4 ( measured)12.3 ( at)12.4 ( fair)12.4 ( value)46 ( )]TJ 0.025 Tc 0 Tw 2.51 -1.231 Td (through other comprehensive income)Tj 0.066 Tc 0.07 Tw 13 0 0 13 170.0787 344.3179 Tm [(Financial)12.1 ( assets)12.1 ( \(equity)12 ( instruments\))12 ( measured)12 ( by)12.1 ( fair)12.1 ( value)41.1 ( )]TJ 0 -1.231 Td [(through)12.6 ( other)12.6 ( comprehensive)12.6 ( income,)12.7 ( including)12.6 ( other)12.6 ( equity)41 ( )]TJ 0.059 Tc 0 -1.231 Td [(instruments,)12.8 ( are)12.8 ( initially)12.8 ( measured)12.8 ( at)12.8 ( fair)12.7 ( value)12.8 ( plus)12.8 ( relevant)34 ( )]TJ 0.025 Tc 0.025 Tw 0 -1.231 Td (transaction costs, and subsequently measured at fair value through )Tj 0.035 Tw 0 -1.231 Td (other comprehensive income. The dividends received are included )Tj 0 Tw 0 -1.231 Td (in current profit or loss.)Tj 0.063 Tc 0.07 Tw 0 -2.462 Td [(When)12.1 ( derecognized,)12 ( the)12.1 ( accumulated)12.1 ( gain)12 ( or)12 ( loss)12.1 ( previously)38 ( )]TJ 0.051 Tc 0 -1.231 Td [(recognized)12 ( in)12 ( other)12.1 ( comprehensive)12.1 ( income)12.1 ( is)12.1 ( transferred)12.1 ( from)26 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (other comprehensive income to retained earnings.)Tj ET endstream endobj 235 0 obj <>stream BT 0 0 0 1 k /Perceptual ri /GS0 gs /T1_0 1 Tf 0.025 Tc 12 0 0 12 281.8878 18.7502 Tm (\226 21 \226)Tj 0.052 Tc 0.07 Tw 13 0 0 13 141.7323 776.3179 Tm [(All)12.9 ( financ)0.5 (ial)12.9 ( assets)12.9 ( no)0.5 (t)12.9 ( classified)12.9 ( a)0.5 (s)12.9 ( measured)12.9 ( a)0.5 (t)12.9 ( amortized)12.9 ( cost)12.9 ( or)27.1 ( )]TJ 0.025 Tc 0.068 Tw 0 -1.231 Td (fair value through other comprehensive income as described above are )Tj 0 Tw 0 -1.231 Td (measured at fair value through current profit or loss.)Tj 0.066 Tc 0.07 Tw 0 -2.462 Td [(On)12.4 ( initial)12.4 ( recognition,)12.3 ( the)12.4 ( Company)12.4 ( may)12.4 ( irrevocably)12.4 ( designate)12.4 ( a)41 ( )]TJ 0.039 Tc 0 -1.231 Td [(financial)12.7 ( asset)12.7 ( that)12.7 ( otherwise)12.7 ( meets)12.7 ( the)12.7 ( requirements)12.7 ( to)12.7 ( be)12.8 ( measured)14 ( )]TJ 0.025 Tc 0.072 Tw 0 -1.231 Td (at amortized cost or at fair value through other comprehensive income )Tj 0.083 Tw 0 -1.231 Td [(as )0.5 (at )0.5 (fair )0.5 (value )0.5 (through )0.5 (current )0.5 (profit )0.5 (or )0.5 (loss )0.5 (if )0.5 (doing )0.5 (so )0.5 (eliminates or )]TJ 0.05 Tc 0.07 Tw 0 -1.231 Td [(significantly)12.3 ( reduces)12.3 ( an)12.3 ( accounting)12.3 ( mismatch)12.3 ( that)12.3 ( would)12.3 ( otherwise)25 ( )]TJ 0.025 Tc -0.025 Tw 0 -1.231 Td (arise.)Tj 0.032 Tc 0.076 Tw 0 -2.462 Td [(F)0.5 (i)0.5 (n)0.5 (a)0.5 (n)0.5 (c)0.5 (i)0.5 (a)0.6 (l)7 ( )0.5 (l)0.5 (i)0.5 (a)0.5 (b)0.5 (i)0.5 (l)0.5 (i)0.5 (t)0.5 (i)0.5 (e)0.5 (s)0.5 (,)7 ( )0.5 (a)0.5 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(Foreign currency transactions)]TJ /T1_0 1 Tf 0.081 Tw 13 0 0 13 141.7323 696.409 Tm [(Foreign currency transactions )0.5 (shall be )0.5 (translated )0.5 (into )0.5 (RMB at the )0.5 (spot )]TJ 0 Tw 0 -1.231 Td (exchange rate on the day when the transactions occurred.)Tj 0.062 Tw 0 -2.462 Td (Balance sheet date foreign currency monetary items shall be translated )Tj 0.041 Tc 0.07 Tw 0 -1.231 Td [(using)12.5 ( the)12.5 ( spot)12.5 ( exchange)12.5 ( rate)12.5 ( at)12.5 ( the)12.5 ( balance)12.5 ( sheet)12.4 ( date.)12.5 ( The)12.4 ( resulting)16 ( )]TJ 0.052 Tc 0 -1.231 Td [(exchange)12.9 ( difference)12.8 ( are)12.8 ( recognised)12.9 ( in)12.9 ( profit)12.9 ( or)12.8 ( loss)12.8 ( for)12.8 ( the)12.8 ( current)27 ( )]TJ 0.067 Tc 0 -1.231 Td [(period,)12.1 ( except)12.1 ( for)12.1 ( those)12.1 ( differences)12.1 ( related)12.1 ( to)12.1 ( a)12.1 ( specific-purpose)42 ( )]TJ 0.074 Tc 0 -1.231 Td [(borrowing)12.9 ( denominated)12.9 ( in)12.9 ( foreign)12.9 ( currency)12.9 ( for)12.9 ( acquisitions)12.9 ( and)49 ( )]TJ 0.025 Tc 0.031 Tw 0 -1.231 Td (construction of the qualified assets, which should be capitalised as cos\ t )Tj 0 Tw 0 -1.231 Td (of the borrowings.)Tj /T1_1 1 Tf 0.09 Tc 0.07 Tw 13 0 3.4833 13 112.0517 520.409 Tm [(2)65 (.)65 ( )-970.5 (Translation)12.5 ( of)12.5 ( financial)12.6 ( statements)12.6 ( denominated)12.6 ( in)12.6 ( foreign)65 ( )]TJ 0.025 Tc -0.025 Tw 2.51 -1.231 Td (currency)Tj /T1_0 1 Tf 0.082 Tc 0.07 Tw 13 0 0 13 141.7323 472.409 Tm [(For)12.2 ( the)12.2 ( translation)12.2 ( of)12.2 ( financial)12.2 ( statements)12.3 ( of)12.2 ( foreign)12.2 ( operation)57 ( )]TJ 0.069 Tc 0 -1.231 Td [(den)0.5 (omin)0.5 (ated)13 ( in)12.9 ( )0.5 (fore)0.5 (ign)12.9 ( c)0.5 (urr)0.5 (enc)0.5 (y,)12.9 ( th)0.5 (e)12.9 ( a)0.5 (sse)0.5 (ts)12.9 ( a)0.5 (nd)12.9 ( li)0.5 (abil)0.5 (itie)0.5 (s)12.9 ( in)13 ( the)44 ( )]TJ 0.025 Tc 0.079 Tw 0 -1.231 Td (balance sheets are translated at the spot exchange rates on the balance \ )Tj 0.067 Tc 0.07 Tw 0 -1.231 Td [(sheet)12.4 ( date;)12.5 ( except)12.4 ( for)12.4 ( \223Retained)12.5 ( earnings\224)12.4 ( items,)12.4 ( all)12.4 ( items)12.4 ( under)42 ( )]TJ 0.025 Tc 0.042 Tw 0 -1.231 Td (owner\222s equity are translated at the spot exchange rates when incurre\ d. )Tj 0.01 Tw 0 -1.231 Td (The income and expense items in the income statement are translated at )Tj 0 Tw 0 -1.231 Td (the spot exchange rates on the transaction dates.)Tj 0.044 Tc 0.07 Tw 0 -2.462 Td [(On)12.7 ( disposal)12.7 ( of)12.7 ( foreign)12.7 ( operations,)12.7 ( exchange)12.8 ( differences)12.7 ( in)12.7 ( financial)19 ( )]TJ 0.05 Tc 0 -1.231 Td [(statements)12.6 ( denominated)12.6 ( in)12.6 ( foreign)12.6 ( currencies)12.6 ( related)12.6 ( to)12.6 ( the)12.5 ( foreign)25 ( )]TJ 0.042 Tc 0 -1.231 Td [(operation)12.7 ( shall)12.6 ( be)12.7 ( transferred)12.6 ( from)12.7 ( owner\222s)12.7 ( equity)12.6 ( items)12.7 ( to)12.6 ( profit)12.6 ( or)17 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (loss to profit or loss from disposal for the current period.)Tj /T1_1 1 Tf -4.361 -2.462 Td [(\(X\) )-442.5 (Financial Instruments)]TJ /T1_0 1 Tf 0.06 Tc 0.07 Tw 2.18 -2.462 Td [(One)12.2 ( of)12.3 ( the)12.3 ( financial)12.2 ( asset,)12.3 ( financial)12.3 ( liabilities)12.2 ( or)12.3 ( equity)12.3 ( instrument)12.3 ( is)35 ( )]TJ 0.068 Tc 0 -1.231 Td [(r)0.5 (e)0.5 (c)0.5 (o)0.5 (g)0.5 (n)0.5 (i)0.5 (z)0.5 (e)0.5 (d)13 ( )0.5 (w)0.6 (he)0.5 (n)13 ( )0.6 (t)0.5 (he)13.1 ( )0.5 (C)0.5 (o)0.5 (m)0.5 (p)0.5 (a)0.5 (n)0.5 (y)13 ( )0.5 (b)0.5 (e)0.5 (c)0.5 (o)0.5 (m)0.5 (e)0.5 (s)13 ( )0.5 (a)13 ( )0.5 (p)0.5 (a)0.5 (r)0.5 (t)0.5 (y)13 ( )0.5 (t)0.5 (o)13 ( )0.5 (t)0.5 (h)0.5 (e)13 ( )0.5 (c)0.6 (o)0.5 (n)0.5 (tr)0.5 (a)0.6 (c)0.5 (t)13 ( )0.5 (o)0.5 (f)13 ( )0.5 (t)0.5 (h)0.5 (e)43 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (financial instruments. )Tj ET endstream endobj 242 0 obj <>stream BT 0 0 0 1 k /Perceptual ri /GS0 gs /T1_0 1 Tf 0.025 Tc 12 0 0 12 281.8878 18.7502 Tm (\226 18 \226)Tj /T1_1 1 Tf -0.025 Tw 10.4 0 0 13 85.0394 776.409 Tm (\(VII\))Tj 0.079 Tw 13 0 0 13 108.8653 776.409 Tm [( )6.3 (Classification )0.6 (of )0.6 (joint )0.6 (arrangements )0.5 (and )0.5 (accounting )0.5 (treatment )0.5 (for )0.5 (joint )]TJ -0.025 Tw 0.348 -1.231 Td (operations)Tj /T1_0 1 Tf 0 Tw 0 -2.462 Td (Joint arrangements can be classified into joint operations and joint ven\ tures.)Tj 0.063 Tc 0.07 Tw 0 -2.462 Td [(J)0.5 (oi)0.5 (n)0.5 (t)12.9 ( )0.5 (o)0.5 (pe)0.5 (r)0.5 (a)0.5 (ti)0.5 (o)0.5 (ns)13 ( )0.5 (re)0.5 (p)0.5 (r)0.5 (es)0.5 (e)0.5 (n)0.5 (t)12.9 ( )0.5 (t)0.5 (he)13 ( )0.5 (jo)0.5 (i)0.5 (nt)13 ( )0.5 (a)0.5 (rr)0.5 (a)0.5 (n)0.5 (ge)0.5 (m)0.5 (en)0.5 (t)13 ( t)0.5 (h)0.5 (a)0.5 (t)12.9 ( )0.5 (a)13 ( p)0.5 (a)0.5 (r)0.5 (ty)13 ( )0.5 (to)13 ( )0.5 (a)13 ( j)0.5 (oi)0.5 (n)0.5 (t)38 ( )]TJ 0.057 Tc 0 -1.231 Td [(arrangement)12.1 ( has)12.1 ( rights)12.1 ( to)12.1 ( the)12.1 ( assets,)12.1 ( and)12.1 ( obligations)12.1 ( for)12.2 ( the)12.1 ( liabilities,)32 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (relating to such arrangement.)Tj 0.056 Tc 0.07 Tw 0 -2.462 Td [(The)12.2 ( Company)12.3 ( recognises)12.2 ( the)12.2 ( following)12.2 ( items)12.2 ( in)12.3 ( relation)12.2 ( to)12.2 ( its)12.3 ( share)12.3 ( of)31 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (benefits in joint operations:)Tj 0.058 Tc 0.07 Tw 0 -2.462 Td [(1)33 (.)33 ( )-1002.5 (the)12.3 ( assets)12.3 ( held)12.2 ( solely)12.3 ( by)12.3 ( the)12.2 ( Company)12.3 ( and)12.2 ( those)12.2 ( jointly)12.2 ( held)12.3 ( on)12.3 ( a)33.1 ( )]TJ 0.025 Tc 0 Tw 2.181 -1.231 Td (prorate basis;)Tj 0.022 Tc -2.181 -2.462 Td [(2)-3 (.)-3 ( )-1108.5 (the liabilities assumed solely by the Company and those jointly assumed)-3 ( )]TJ 0.025 Tc 2.181 -1.231 Td (on a pro-rata basis;)Tj 0.08 Tc 0.07 Tw -2.181 -2.462 Td [(3)55 (.)55 ( )-980.5 (the)12.1 ( income)12.1 ( generated)12.1 ( from)12.2 ( the)12.1 ( sale)12.1 ( of)12.2 ( the)12.1 ( products)12.2 ( of)12.1 ( the)12.2 ( joint)55 ( )]TJ 0.025 Tc 0 Tw 2.181 -1.231 Td (operation attributable to the Company;)Tj 0.031 Tc 0.077 Tw -2.181 -2.462 Td [(4)6 (.)6 ( )-1022.5 (the)6 ( )0.5 (income)6 ( )0.5 (generated)6 ( )0.5 (by)6 ( )0.5 (the)6 ( )0.5 (joint)6 ( )0.5 (operation)6.1 ( )0.5 (from)6 ( )0.5 (the)6 ( )0.5 (sale)6 ( )0.5 (of)6 ( )0.5 (products)6 ( )]TJ 0.025 Tc 0 Tw 2.181 -1.231 Td (on a pro-rata basis;)Tj 0.028 Tw -2.181 -2.462 Td [(5. )-1077.5 (the expenses incurred solely by the Company and those incurred by the )]TJ 0 Tw 2.181 -1.231 Td (joint operation on a pro-rata basis.)Tj 0.031 Tw -2.181 -2.462 Td (Please refer to Note \223III. \(XV\) Long-term equity investments\224 fo\ r details on )Tj 0 Tw 0 -1.231 Td (the equity method adopted by the Company on investment in joint ventures\ .)Tj /T1_1 1 Tf -0.025 Tw 7.8 0 0 13 85.0394 296.409 Tm (\(VIII\))Tj 0 Tw 13 0 0 13 106.1379 296.409 Tm [( )-282.5 (Recognition standard for cash and cash equivalents)]TJ /T1_0 1 Tf 0.078 Tw 0.558 -2.462 Td (Cash represents the Company\222s cash on hand and deposits that can be u\ sed )Tj 0.043 Tc 0.07 Tw 0 -1.231 Td [(readily)12.3 ( for)12.3 ( payments.)12.3 ( Cash)12.3 ( equivalents)12.3 ( represent)12.3 ( investments)12.3 ( that)12.2 ( satisfy)18 ( )]TJ 0.05 Tc 0 -1.231 Td [(four)12.3 ( conditions,)12.3 ( namely)12.3 ( short-term,)12.4 ( highly)12.4 ( liquid,)12.3 ( readily)12.4 ( convertible)12.4 ( to)25 ( )]TJ 0.038 Tc 0 -1.231 Td [(known)12.8 ( amounts)12.8 ( of)12.8 ( cash,)12.8 ( and)12.8 ( subject)12.8 ( to)12.8 ( an)12.7 ( insignificant)12.8 ( risk)12.8 ( of)12.8 ( changes)12.8 ( in)13 ( )]TJ 0.025 Tc -0.025 Tw 0 -1.231 Td (value.)Tj ET endstream endobj 241 0 obj <>stream BT 0 0 0 1 k /Perceptual ri /GS0 gs /T1_0 1 Tf 0.025 Tc 12 0 0 12 281.8878 18.7502 Tm (\226 17 \226)Tj 0.03 Tc 0.078 Tw 13 0 0 13 198.4252 776.3179 Tm [(Where)5 ( )0.5 (the)5 ( )0.5 (transactions)5 ( )0.5 (constitute)5 ( )0.5 (a)5 ( )0.5 (package)5 ( )0.5 (of)5 ( )0.5 (transactions,)5 ( )]TJ 0.04 Tc 0.07 Tw 0 -1.231 Td [(the)12.7 ( Company)12.7 ( accounts)12.7 ( for)12.8 ( the)12.7 ( transactions)12.7 ( as)12.8 ( a)12.8 ( transaction)15 ( )]TJ 0.043 Tc 0 -1.231 Td [(of)12.3 ( disposal)12.3 ( of)12.3 ( a)12.3 ( subsidiary)12.3 ( resulting)12.2 ( in)12.3 ( the)12.3 ( loss)12.4 ( of)12.3 ( control;)18 ( )]TJ 0.049 Tc 0 -1.231 Td [(the)12.2 ( difference)12.1 ( between)12.2 ( the)12.2 ( amount)12.1 ( received)12.2 ( each)12.2 ( time)12.1 ( for)24 ( )]TJ 0.06 Tc 0 -1.231 Td [(disposal)12.4 ( before)12.4 ( control)12.4 ( is)12.4 ( lost)12.3 ( and)12.4 ( the)12.4 ( net)12.4 ( assets)12.4 ( of)12.4 ( such)35 ( )]TJ 0.075 Tc 0 -1.231 Td [(subsidiary)12.2 ( corresponding)12.2 ( to)12.2 ( the)12.3 ( disposal)12.3 ( of)12.3 ( investment)50 ( )]TJ 0.104 Tc 0 -1.231 Td [(i)0.5 (s)12.9 ( )0.5 (r)0.5 (ec)0.5 (o)0.5 (gn)0.5 (iz)0.5 (e)0.5 (d)13 ( a)0.5 (s)13 ( o)0.5 (th)0.5 (e)0.5 (r)12.9 ( )0.5 (c)0.5 (om)0.5 (p)0.5 (re)0.5 (h)0.5 (en)0.5 (s)0.5 (iv)0.5 (e)13 ( i)0.5 (nc)0.5 (o)0.5 (me)13 ( )0.5 (in)13 ( t)0.5 (h)0.5 (e)79 ( )]TJ 0.034 Tc 0.074 Tw 0 -1.231 Td [(consolidated)9 ( )0.5 (financial)9 ( )0.5 (statements,)9 ( )0.5 (and)9 ( )0.5 (upon)9 ( )0.6 (loss)9 ( )0.5 (of)9 ( )0.5 (control,)9 ( )]TJ 0.052 Tc 0.07 Tw 0 -1.231 Td [(is)12.1 ( transferred)12.1 ( to)12.2 ( profit)12.1 ( or)12.1 ( loss)12.2 ( of)12.1 ( the)12.1 ( period)12.1 ( during)12.1 ( which)27 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (control is lost.)Tj 0.083 Tc 0.07 Tw 0 -2.462 Td [(Where)12.4 ( the)12.3 ( transactions)12.4 ( do)12.4 ( not)12.4 ( constitute)12.4 ( a)12.4 ( package)12.3 ( of)58 ( )]TJ 0.036 Tc 0.072 Tw 0 -1.231 Td [(transactions,)10.9 ( )0.5 (before)11 ( )0.5 (the)11 ( )0.5 (loss)11 ( )0.5 (of)11 ( )0.5 (control,)11.1 ( )0.5 (the)11 ( )0.6 (transactions)11 ( )0.5 (are)11 ( )]TJ 0.025 Tc 0.08 Tw 0 -1.231 Td (accounted for based on partial disposal of equity investment )Tj 0.043 Tc 0.07 Tw 0 -1.231 Td [(in)12.7 ( a)12.7 ( subsidiary)12.7 ( that)12.7 ( does)12.7 ( not)12.7 ( involve)12.7 ( loss)12.8 ( of)12.7 ( control;)12.7 ( when)18 ( )]TJ 0.066 Tc 0 -1.231 Td [(control)12.3 ( is)12.3 ( lost,)12.2 ( they)12.3 ( are)12.3 ( accounted)12.2 ( for)12.2 ( using)12.3 ( the)12.3 ( general)41 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (method for disposal of subsidiaries.)Tj 13 0 3.4833 13 140.3981 488.3179 Tm [(\(3\) )-664.5 (Purchase of minority interests in subsidiary)]TJ 0.035 Tw 13 0 0 13 170.0787 456.3179 Tm (For the difference between the long-term equity investment newly )Tj 0.039 Tc 0.07 Tw 0 -1.231 Td [(acquired)12.8 ( due)12.7 ( to)12.7 ( the)12.7 ( purchase)12.7 ( of)12.8 ( minority)12.7 ( interests)12.8 ( and)12.7 ( the)12.7 ( share)14 ( )]TJ 0.054 Tc 0 -1.231 Td [(of)12.4 ( net)12.4 ( assets)12.4 ( of)12.4 ( the)12.4 ( subsidiary)12.4 ( that)12.4 ( the)12.5 ( Company)12.4 ( is)12.4 ( entitled)12.4 ( to)29 ( )]TJ 0.04 Tc 0 -1.231 Td [(c)0.5 (a)0.6 (l)0.6 (c)0.5 (u)0.5 (l)0.6 (a)0.5 (t)0.6 (e)0.5 (d)13.1 ( )0.5 (a)0.6 (c)0.5 (c)0.6 (o)0.5 (r)0.6 (d)0.5 (i)0.5 (n)0.6 (g)13 ( )0.6 (t)0.5 (o)13 ( )0.6 (t)0.5 (h)0.6 (e)13 ( )0.6 (n)0.5 (e)0.6 (w)13 ( )0.5 (s)0.6 (h)0.5 (a)0.6 (r)0.5 (e)0.6 (h)0.5 (o)0.6 (l)0.5 (d)0.6 (i)0.5 (n)0.5 (g)13.1 ( )0.5 (a)0.6 (c)0.5 (c)0.6 (u)0.5 (m)0.6 (u)0.5 (l)0.5 (a)0.6 (t)0.5 (e)0.6 (d)13 ( )0.6 (f)0.5 (r)0.6 (o)0.5 (m)15 ( )]TJ 0.025 Tc 0.033 Tw 0 -1.231 Td (the date of purchase or date of combination, share premium of the )Tj 0.069 Tw 0 -1.231 Td (capital reserve in the consolidated balance sheet will be adjusted; )Tj 0.083 Tw 0 -1.231 Td [(where )0.5 (share )0.5 (premium )0.5 (of )0.5 (the )0.5 (capital )0.5 (reserve )0.5 (is )0.5 (insufficient )0.5 (for )0.5 (the )]TJ 0 Tw 0 -1.231 Td (write-down, retained profit will be adjusted.)Tj 0.056 Tw 13 0 3.4833 13 140.3981 312.3179 Tm [(\(4\) )-608.5 (Partial disposal of equity investment in subsidiary without loss of )]TJ -0.025 Tw 2.51 -1.231 Td (control)Tj 0.075 Tc 0.07 Tw 13 0 0 13 170.0787 264.3179 Tm [(For)12.8 ( the)12.8 ( difference)12.9 ( between)12.8 ( the)12.9 ( consideration)12.8 ( received)12.8 ( from)50 ( )]TJ 0.049 Tc 0 -1.231 Td [(disposal)12.4 ( and)12.4 ( the)12.4 ( net)12.4 ( assets)12.4 ( of)12.4 ( the)12.4 ( subsidiary)12.4 ( that)12.4 ( the)12.4 ( Company)24 ( )]TJ 0.047 Tc 0 -1.231 Td [(is)13 ( ent)0.5 (itle)0.5 (d)12.9 ( to)13 ( cor)0.5 (re)0.5 (spond)0.5 (ing)12.9 ( )0.5 (to)12.9 ( t)0.5 (he)12.9 ( )0.5 (long-)0.5 (ter)0.5 (m)12.9 ( eq)0.5 (uity)13 ( inve)0.5 (stm)0.5 (ent)22 ( )]TJ 0.08 Tc 0 -1.231 Td [(disposed)12.6 ( accumulated)12.6 ( from)12.5 ( the)12.6 ( date)12.7 ( of)12.6 ( purchase)12.6 ( of)12.6 ( date)12.6 ( of)55 ( )]TJ 0.097 Tc 0 -1.231 Td [(c)0.5 (o)0.5 (m)0.5 (b)0.5 (i)0.5 (n)0.5 (a)0.5 (t)0.5 (i)0.5 (o)0.5 (n)0.5 (,)13 ( )0.5 (s)0.5 (h)0.5 (a)0.5 (r)0.5 (e)13 ( )0.5 (p)0.5 (r)0.5 (e)0.5 (m)0.5 (i)0.5 (u)0.5 (m)13 ( )0.5 (o)0.5 (f)13 ( )0.5 (t)0.5 (h)0.5 (e)13 ( )0.5 (c)0.5 (a)0.6 (p)0.5 (i)0.5 (ta)0.6 (l)13 ( )0.5 (r)0.5 (e)0.5 (s)0.5 (e)0.5 (r)0.5 (v)0.5 (e)13 ( )0.5 (i)0.5 (n)13 ( )0.5 (t)0.5 (h)0.5 (e)72 ( )]TJ 0.025 Tc 0.042 Tw 0 -1.231 Td (consolidated balance sheet will be adjusted; where share premium )Tj 0.033 Tc 0.075 Tw 0 -1.231 Td [(of)8 ( )0.5 (the)8 ( )0.5 (capital)8 ( )0.5 (reserve)8.1 ( )0.5 (is)8.1 ( )0.5 (insufficient)8 ( )0.5 (for)8 ( )0.5 (the)8.1 ( )0.5 (write-down,)8 ( )0.6 (retained)8 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (profit will be adjusted.)Tj ET endstream endobj 240 0 obj <>stream BT 0 0 0 1 k /Perceptual ri /GS0 gs /T1_0 1 Tf 0.025 Tc 12 0 0 12 281.8878 18.7502 Tm (\226 16 \226)Tj 13 0 3.4833 13 140.3981 776.3179 Tm [(\(2\) )-664.5 (Disposal of subsidiary)]TJ /C0_0 1 Tf 0 Tc 13 0 0 13 170.0787 744.3179 Tm <01FA>Tj /T1_0 1 Tf 0.025 Tc 1.025 0 Td [( )-880.5 (General treatment for disposal)]TJ 0.068 Tw 1.155 -2.462 Td (When control over the investee is lost due to the disposal of )Tj 0.08 Tw 0 -1.231 Td (part of the equity investment or other reasons, the Company )Tj 0.082 Tc 0.07 Tw 0 -1.231 Td [(re-measures)12.4 ( the)12.3 ( remaining)12.4 ( equity)12.4 ( investment)12.4 ( after)12.4 ( the)57 ( )]TJ 0.025 Tc 0.082 Tw 0 -1.231 Td (disposal at fair value as at the date on which control is lost. )Tj 0.004 Tw 0 -1.231 Td (The difference between the sum of the consideration received )Tj 0.061 Tc 0.07 Tw 0 -1.231 Td [(from)12.6 ( equity)12.7 ( disposal)12.7 ( and)12.6 ( the)12.7 ( fair)12.7 ( value)12.7 ( of)12.7 ( the)12.7 ( remaining)36 ( )]TJ 0.025 Tc 0.029 Tw 0 -1.231 Td [(equity )0.5 (interest )0.5 (and )0.6 (the )0.5 (sum )0.5 (of )0.5 (the )0.5 (net )0.6 (assets )0.5 (of )0.5 (the )0.6 (subsidiary )]TJ 0.026 Tc 0.082 Tw 0 -1.231 Td [(proportionate)1 ( )0.5 (to)1 ( )0.5 (the)1 ( )0.5 (original)1 ( )0.5 (shareholding)1 ( )0.5 (accumulated)1 ( )0.5 (from)1 ( )]TJ 0.025 Tc 0.025 Tw 0 -1.231 Td (the date of purchase or combination and goodwill is included )Tj 0.05 Tw 0 -1.231 Td (in investment gains of the period during which the control is )Tj 0.044 Tc 0.07 Tw 0 -1.231 Td [(lost.)12.8 ( Other)12.9 ( comprehensive)12.8 ( income)12.8 ( that)12.8 ( will)12.8 ( be)12.8 ( reclassified)19 ( )]TJ 0.038 Tc 0 -1.231 Td [(into)13 ( loss)0.5 (es)12.9 ( an)0.5 (d)12.9 ( prof)0.5 (its)12.9 ( a)0.5 (nd)12.9 ( oth)0.5 (er)12.9 ( c)0.5 (hanges)13 ( in)12.9 ( ow)0.5 (ners)0.5 (\222)12.9 ( equ)0.5 (ity)13 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (under equity accounting with respect to the equity investment )Tj 0.074 Tw 0 -1.231 Td (in the original subsidiary are transferred to investment gains )Tj 0 Tw 0 -1.231 Td (of the period during which the control is lost.)Tj /C0_0 1 Tf 0 Tc -2.181 -2.462 Td <01FB>Tj /T1_0 1 Tf 0.025 Tc 1.025 0 Td [( )-880.5 (Stepwise disposal of subsidiary)]TJ 0.058 Tc 0.07 Tw 1.155 -2.462 Td [(In)12.7 ( respect)12.7 ( of)12.8 ( stepwise)12.7 ( disposal)12.7 ( of)12.7 ( equity)12.7 ( investment)12.8 ( in)12.8 ( a)33 ( )]TJ 0.065 Tc 0 -1.231 Td [(subsidiary)12.2 ( through)12.3 ( multiple)12.2 ( transactions)12.3 ( until)12.3 ( control)12.2 ( is)40 ( )]TJ 0.056 Tc 0 -1.231 Td [(lost,)12.7 ( if)12.8 ( the)12.7 ( terms,)12.7 ( conditions)12.7 ( and)12.8 ( economic)12.8 ( effects)12.8 ( of)12.7 ( the)31 ( )]TJ 0.048 Tc 0 -1.231 Td [(transactions)12.3 ( 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(ie)0.5 (s)0.5 (,)13 ( )0.5 (s)0.5 (ha)0.5 (l)0.5 (l)13 ( )0.5 (be)13 ( )0.5 (o)0.5 (f)0.5 (f)0.5 (se)0.5 (t)0.5 (.)13 ( )0.5 (I)0.5 (f)12.9 ( )0.5 (i)0.5 (n)0.5 (te)0.5 (r)0.5 (n)0.5 (a)0.5 (l)28 ( )]TJ 0.028 Tc 0.08 Tw 0 -1.231 Td [(transactions)3.1 ( )0.5 (indicate)3 ( )0.5 (impairment)3 ( )0.5 (losses)3 ( )0.5 (on)2.9 ( )0.6 (relevant)3 ( )0.5 (assets,)3 ( )0.5 (such)2.9 ( )0.6 (losses)3 ( )]TJ 0.039 Tc 0.07 Tw 0 -1.231 Td [(shall)12.1 ( be)12.1 ( recognized)12.1 ( in)12.1 ( full.)12.1 ( Any)12.1 ( inconsistent)12.1 ( accounting)12.1 ( policies)12.1 ( and)14 ( )]TJ 0.025 Tc 0.064 Tw 0 -1.231 Td (accounting period adopted by a subsidiary will be subject to necessary )Tj 0.044 Tc 0.07 Tw 0 -1.231 Td [(adjustments)12 ( to)12.1 ( align)12.1 ( with)12.1 ( those)12.1 ( of)12.1 ( the)12.1 ( Company)12 ( when)12.1 ( preparing)12 ( the)19 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (consolidated financial statements.)Tj 0.111 Tc 0.07 Tw 0 -2.462 Td [(Owners\222)12.7 ( equity,)12.6 ( net)12.6 ( profit)12.6 ( or)12.7 ( loss)12.7 ( of)12.6 ( the)12.6 ( current)12.6 ( period)12.6 ( and)86 ( )]TJ 0.055 Tc 0 -1.231 Td [(c)0.5 (o)0.5 (mp)0.5 (re)0.5 (h)0.5 (e)0.5 (ns)0.5 (i)0.5 (ve)13 ( )0.5 (i)0.5 (nc)0.5 (o)0.5 (me)13 ( )0.5 (a)0.5 (tt)0.5 (r)0.5 (i)0.5 (bu)0.5 (t)0.5 (ab)0.5 (l)0.5 (e)12.9 ( )0.5 (t)0.5 (o)13 ( m)0.5 (in)0.5 (o)0.5 (r)0.5 (it)0.5 (y)13 ( s)0.5 (h)0.5 (a)0.5 (re)0.5 (h)0.5 (ol)0.5 (d)0.5 (e)0.5 (rs)13 ( )0.5 (of)13 ( )0.5 (t)0.5 (he)30 ( )]TJ 0.062 Tc 0 -1.231 Td [(current)12.7 ( period)12.6 ( of)12.6 ( subsidiaries)12.7 ( are)12.7 ( stated)12.6 ( separately)12.7 ( under)12.7 ( owners\222)37 ( )]TJ 0.025 Tc 0.083 Tw 0 -1.231 Td [(equity )0.5 (in )0.5 (the )0.5 (consolidated )0.5 (balance )0.5 (sheet, )0.5 (net )0.5 (profit )0.5 (in )0.5 (the )0.5 (consolidated )]TJ 0.037 Tc 0.071 Tw 0 -1.231 Td [(income)12.1 ( )0.5 (statement)12 ( )0.5 (and)12 ( )0.5 (total)12 ( )0.5 (comprehensive)12 ( )0.5 (income)12 ( )0.5 (respectively.)12 ( )0.5 (Loss)12 ( )]TJ 0.025 Tc 0.053 Tw 0 -1.231 Td (of the current period assumed by minority shareholders of a subsidiary )Tj 0.052 Tc 0.07 Tw 0 -1.231 Td [(in)12.1 ( excess)12.1 ( of)12.1 ( minority)12.1 ( shareholders\222)12.2 ( share)12.1 ( of)12.1 ( owners\222)12.1 ( equity)12.1 ( in)12.1 ( that)27 ( )]TJ 0.053 Tc 0 -1.231 Td [(subsidiary)12.3 ( at)12.3 ( the)12.3 ( beginning)12.3 ( of)12.3 ( the)12.3 ( period)12.2 ( is)12.3 ( offset)12.2 ( against)12.3 ( minority)28 ( )]TJ 0.025 Tc -0.025 Tw 0 -1.231 Td (interests.)Tj ET endstream endobj 247 0 obj <>stream BT 0 0 0 1 k /Perceptual ri /GS0 gs /T1_0 1 Tf 0.025 Tc 12 0 0 12 281.8878 18.7502 Tm (\226 13 \226)Tj /T1_1 1 Tf -0.052 Tw 13 0 0 13 85.0394 776.409 Tm [(\(III\) )0.5 (Operating )-52.1 (cycle)]TJ /T1_0 1 Tf 0 Tw 2.181 -2.462 Td (The Company takes 12 months as its operating cycle.)Tj /T1_1 1 Tf -2.181 -2.462 Td [(\(IV\) )-28.5 (Functional currency)]TJ /T1_0 1 Tf 2.181 -2.462 Td (The functional currency of the Company is Renminbi \(RMB\).)Tj /T1_1 1 Tf 0.03 Tc 0.078 Tw -2.181 -2.462 Td [(\()5 (V)5 (\))5 ( )-359.5 (Accounting)5 ( )0.5 (treatment)5 ( )0.5 (of)5 ( )0.5 (business)5 ( )0.5 (combinations)5 ( )0.5 (under)5 ( )0.5 (common)5 ( )0.5 (control)5 ( )]TJ 0.025 Tc 0 Tw 2.181 -1.231 Td (and not under common control)Tj /T1_0 1 Tf 0.049 Tc 0.07 Tw 0 -2.462 Td [(Business)12.8 ( combinations)12.8 ( under)12.9 ( common)12.8 ( control:)12.8 ( The)12.8 ( assets)12.8 ( and)12.8 ( liabilities)24 ( )]TJ 0.048 Tc 0 -1.231 Td [(acquired)12.2 ( by)12.2 ( acquirer)12.2 ( through)12.1 ( business)12.2 ( combination)12.2 ( shall)12.1 ( be)12.2 ( measured)12.2 ( at)23 ( )]TJ 0.026 Tc 0.082 Tw 0 -1.231 Td [(the)1 ( )0.5 (carrying)1 ( )0.5 (value)1 ( )0.5 (of)1 ( )0.5 (the)1.1 ( )0.5 (assets,)1 ( )0.5 (liabilities)1 ( )0.5 (\(including)1 ( )0.5 (goodwill)1 ( )0.5 (arising)1 ( )0.5 (from)1 ( )]TJ 0.036 Tc 0.072 Tw 0 -1.231 Td [(the)11 ( )0.5 (acquisition)11 ( )0.5 (of)11 ( )0.5 (the)11 ( )0.5 (acquiree)11 ( )0.5 (by)11 ( )0.5 (controlling)11 ( )0.5 (party\))11 ( )0.5 (of)11.1 ( )0.5 (the)11 ( )0.5 (acquiree)11 ( )0.5 (in)11 ( )0.5 (the)11 ( )]TJ 0.047 Tc 0.07 Tw 0 -1.231 Td [(consolidated)12.3 ( financial)12.4 ( statements)12.3 ( of)12.4 ( the)12.3 ( ultimate)12.3 ( controlling)12.4 ( party)12.3 ( at)12.3 ( the)22 ( )]TJ 0.048 Tc 0 -1.231 Td [(date)12.2 ( of)12.2 ( combination.)12.2 ( The)12.2 ( difference)12.2 ( between)12.2 ( the)12.2 ( carrying)12.2 ( amount)12.1 ( of)12.2 ( the)23 ( )]TJ 0.042 Tc 0 -1.231 Td [(net)12.9 ( assets)12.9 ( obtained)12.9 ( and)12.9 ( the)12.9 ( carrying)12.9 ( amount)12.8 ( of)12.9 ( the)12.9 ( consideration)12.9 ( paid)12.9 ( for)17 ( )]TJ 0.026 Tc 0.082 Tw 0 -1.231 Td [(the)1 ( )0.5 (combination)1 ( )0.5 (\(or)1 ( )0.5 (total)1 ( )0.5 (nominal)1.1 ( )0.5 (value)1 ( )0.5 (of)1 ( )0.5 (the)1 ( )0.5 (issued)1 ( )0.5 (shares\))1 ( )0.5 (is)1 ( )0.5 (adjusted)1 ( )0.5 (to)1 ( )]TJ 0.025 Tc 0.08 Tw 0 -1.231 Td (capital premium in capital reserve. If the capital reserve is not suffic\ ient to )Tj 0 Tw 0 -1.231 Td (absorb the difference, any excess shall be adjusted against retained ear\ nings.)Tj 0.066 Tw 0 -2.462 Td (Business combinations not under common control: The cost of combination \ )Tj 0.049 Tc 0.07 Tw 0 -1.231 Td [(is)12.8 ( the)12.8 ( assets)12.8 ( paid,)12.8 ( the)12.9 ( liabilities)12.8 ( incurred)12.8 ( or)12.8 ( committed)12.8 ( and)12.8 ( fair)12.8 ( value)12.8 ( of)24 ( )]TJ 0.038 Tc 0 -1.231 Td [(the)12.8 ( equity)12.7 ( securities)12.7 ( issued)12.8 ( by)12.8 ( the)12.8 ( acquirer)12.8 ( for)12.7 ( acquisition)12.8 ( of)12.8 ( control)12.8 ( over)13 ( )]TJ 0.042 Tc 0 -1.231 Td [(the)12.1 ( acquiree)12.1 ( on)12.1 ( the)12.1 ( date)12.1 ( of)12.1 ( acquisition.)12.2 ( Where)12.1 ( the)12.2 ( cost)12.1 ( of)12.1 ( combination)12.2 ( is)17 ( )]TJ 0.043 Tc 0 -1.231 Td [(higher)12.4 ( than)12.3 ( the)12.4 ( fair)12.4 ( value)12.4 ( of)12.4 ( the)12.4 ( identifiable)12.4 ( net)12.4 ( assets)12.4 ( acquired)12.4 ( from)12.4 ( the)18 ( )]TJ 0.047 Tc 0 -1.231 Td [(acquire)0.5 (r)12.9 ( in)12.9 ( business)12.9 ( )0.5 (combination,)12.9 ( such)12.9 ( diff)0.5 (erence)12.9 ( sha)0.5 (ll)12.9 ( be)12.9 ( rec)0.5 (og)0.5 (nized)12.9 ( as)22 ( )]TJ 0.042 Tc 0 -1.231 Td [(goodwill;)12.8 ( where)12.7 ( the)12.8 ( cost)12.8 ( of)12.8 ( combination)12.8 ( is)12.8 ( less)12.8 ( than)12.8 ( the)12.8 ( fair)12.8 ( value)12.8 ( of)12.8 ( the)17 ( )]TJ 0.031 Tc 0.077 Tw 0 -1.231 Td [(identifiable)6 ( )0.5 (net)6 ( )0.5 (assets)6 ( )0.5 (acquired)6.1 ( from)6.1 ( )0.5 (the)6.1 ( )0.5 (acquiree)6 ( )0.5 (in)6 ( )0.5 (business)6 ( )0.5 (combination,)5.9 ( )]TJ 0.066 Tc 0.07 Tw 0 -1.231 Td [(such)12.7 ( difference)12.6 ( shall)12.7 ( be)12.7 ( charged)12.7 ( to)12.7 ( current)12.6 ( profit)12.6 ( or)12.6 ( loss.)12.7 ( Each)12.7 ( of)12.7 ( the)41 ( )]TJ 0.025 Tc 0.005 Tw 0 -1.231 Td (identifiable assets, liabilities and contingent liabilities of the acqui\ ree, which )Tj 0.029 Tc 0.079 Tw 0 -1.231 Td [(are)4.1 ( )0.5 (acquired)4 ( )0.5 (in)4 ( )0.5 (the)4 ( )0.5 (combination)4 ( )0.5 (and)4 ( )0.5 (meet)4 ( )0.5 (the)4.1 ( )0.5 (criteria)4 ( )0.5 (for)4 ( )0.5 (recognition,)4 ( )0.5 (shall)4 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (be measured at fair value on the date of acquisition.)Tj 0.051 Tc 0.07 Tw 0 -2.462 Td [(The)12.7 ( direct)12.7 ( relevant)12.7 ( expenses)12.6 ( incurred)12.6 ( for)12.7 ( the)12.7 ( business)12.7 ( combinations)12.6 ( are)26 ( )]TJ 0.04 Tc 0 -1.231 Td [(recognised)12.7 ( as)12.8 ( the)12.8 ( profit)12.8 ( or)12.8 ( loss)12.8 ( in)12.8 ( the)12.8 ( period)12.8 ( when)12.8 ( the)12.8 ( costs)12.8 ( are)12.8 ( incurred;)14.9 ( )]TJ 0 -1.231 Td [(the)12.3 ( transaction)12.4 ( costs)12.4 ( for)12.3 ( the)12.4 ( equity)12.3 ( securities)12.3 ( or)12.3 ( debt)12.3 ( securities)12.3 ( issued)12.3 ( for)15 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (business combination shall be recognised as the initial recognition amou\ nt of )Tj 0 -1.231 Td (equity securities or debt securities.)Tj ET endstream endobj 246 0 obj <>stream BT 0 0 0 1 k /Perceptual ri /GS0 gs /T1_0 1 Tf 0.025 Tc 12 0 0 12 281.8878 18.7502 Tm (\226 12 \226)Tj /T1_1 1 Tf 13 0 0 13 56.6929 776.409 Tm [(II. )-802.5 (BASIS OF PREPARATION OF THE FINANCIAL STATEMENTS)]TJ 2.181 -2.462 Td [(\(I\) )-775.5 (Basis of preparation)]TJ /T1_0 1 Tf 0.079 Tc 0.07 Tw 2.18 -2.462 Td [(The)12.8 ( financial)12.8 ( statements)12.8 ( have)12.8 ( been)12.8 ( prepared)12.8 ( in)12.8 ( accordance)12.9 ( with)12.8 ( the)54 ( )]TJ 0.054 Tc 0 -1.231 Td [(Accounting)12.6 ( Standards)12.5 ( for)12.6 ( Business)12.5 ( Enterprises\226Basic)12.6 ( Standards)12.5 ( and)12.5 ( its)29 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (relevant specific accounting standards, Application Guidance for Account\ ing )Tj 0.029 Tc 0.079 Tw 0 -1.231 Td [(Standards)4 ( )0.5 (for)4.1 ( Business)4 ( )0.5 (Enterprises,)4 ( )0.5 (Interpretation)4 ( )0.5 (of)4 ( )0.5 (Accounting)4 ( )0.5 (Standards)4 ( )]TJ 0.03 Tc 0.078 Tw 0 -1.231 Td [(f)0.5 (o)0.5 (r)5 ( )0.5 (B)0.5 (u)0.5 (si)0.5 (n)0.5 (e)0.5 (s)0.5 (s)5 ( )0.5 (E)0.5 (n)0.5 (t)0.5 (e)0.5 (r)0.5 (p)0.5 (ri)0.5 (s)0.5 (e)0.5 (s)5 ( )0.5 (a)0.5 (n)0.5 (d)5 ( )0.5 (o)0.5 (t)0.5 (h)0.5 (e)0.5 (r)5 ( )0.5 (r)0.5 (e)0.5 (le)0.5 (v)0.5 (a)0.5 (n)0.5 (t)5 ( )0.5 (r)0.5 (e)0.5 (q)0.5 (u)0.5 (i)0.5 (r)0.5 (em)0.5 (e)0.5 (n)0.5 (t)0.5 (s)5 ( )0.5 (\()0.5 (t)0.5 (o)0.5 (g)0.5 (et)0.5 (h)0.5 (e)0.5 (r)5 ( )0.5 (r)0.5 (e)0.5 (f)0.5 (e)0.5 (r)0.5 (r)0.5 (e)0.5 (d)5 ( )]TJ 0.026 Tc 0.082 Tw 0 -1.231 Td [(to)1 ( )0.5 (as)1 ( )0.5 (the)1 ( )0.5 (\223)]TJ /T1_1 1 Tf [(Accounting)1 ( )0.5 (Standards)1 ( )0.5 (for)1.1 ( )0.5 (Business)1.1 ( )0.5 (Enterprises)]TJ /T1_0 1 Tf [(\224\))1 ( )0.5 (promulgated)1 ( )]TJ 0.048 Tc 0.07 Tw 0 -1.231 Td [(b)0.5 (y)13 ( t)0.5 (h)0.5 (e)13 ( )0.5 (M)0.5 (in)0.5 (i)0.5 (s)0.5 (t)0.5 (ry)13 ( )0.5 (o)0.5 (f)13 ( )0.5 (F)0.5 (in)0.5 (a)0.5 (n)0.5 (c)0.5 (e)13 ( )0.5 (of)13 ( )0.5 (t)0.5 (h)0.5 (e)13 ( P)0.5 (R)0.5 (C)0.5 (,)13 ( )0.5 (as)13 ( )0.5 (w)0.5 (e)0.5 (l)0.5 (l)13 ( )0.5 (a)0.5 (s)12.9 ( )0.5 (r)0.5 (e)0.5 (l)0.5 (e)0.5 (v)0.5 (an)0.5 (t)13 ( )0.5 (r)0.5 (e)0.5 (q)0.5 (ui)0.5 (r)0.5 (e)0.5 (m)0.5 (e)0.5 (nt)0.5 (s)23 ( )]TJ 0.059 Tc 0 -1.231 Td [(under)12.6 ( the)12.6 ( Rules)12.6 ( for)12.6 ( the)12.6 ( Information)12.6 ( Disclosure)12.6 ( of)12.6 ( Companies)12.7 ( Offering)34 ( )]TJ 0.025 Tc 0.022 Tw 0 -1.231 Td (Securities to the Public No. 15\226General Rules on Financial Reporting \ issued )Tj 0 Tw 0 -1.231 Td (by China Securities Regulatory Commission.)Tj /T1_1 1 Tf -2.18 -2.462 Td [(\(II\) )-361.5 (Going concern)]TJ /T1_0 1 Tf 2.18 -2.462 Td (The financial statements have been prepared on a going concern basis.)Tj /T1_1 1 Tf 0.137 Tc 0.07 Tw -4.361 -2.462 Td [(I)112 (I)112 (I)112 (.)112 ( )-206.5 (SIGNIFICANT)12.6 ( ACCOUNTING)12.7 ( POLICIES)12.6 ( AND)12.7 ( ACCOUNTING)112 ( )]TJ 0.025 Tc -0.025 Tw 2.181 -1.231 Td (ESTIMATES)Tj /T1_0 1 Tf 0 Tw 0 -2.462 Td (Specific accounting policies and accounting estimates pointed:)Tj 0.028 Tc 0.08 Tw 0 -2.462 Td [(The)3 ( )0.5 (following)3 ( )0.5 (disclosures)3 ( )0.5 (cover)3 ( )0.5 (the)3 ( )0.5 (specific)3 ( )0.5 (accounting)3 ( )0.5 (policies)3 ( )0.5 (and)3 ( )0.5 (accounting)3 ( )]TJ 0.057 Tc 0.07 Tw 0 -1.231 Td [(estimates)12.6 ( formulated)12.6 ( by)12.6 ( the)12.7 ( Company)12.7 ( based)12.6 ( on)12.7 ( the)12.6 ( characteristics)12.6 ( of)12.6 ( actual)32 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (production and operation. 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)Tj 0.053 Tc 0.07 Tw 0 -1.231 Td [(C)0.5 (o)0.5 (m)0.5 (pa)0.5 (n)0.5 (y)13 ( )0.5 (L)0.5 (i)0.5 (m)0.5 (it)0.5 (e)0.5 (d)0.5 (*)13 ( )0.5 (\()0.5 (th)0.5 (e)13 ( )0.5 (\223)]TJ /T1_3 1 Tf -0.053 Tw 11.685 0 Td [(C)0.5 (o)0.5 (m)0.5 (p)0.5 (an)0.5 (y)]TJ /T1_0 1 Tf 0.07 Tw 4.535 0 Td [(\224)0.5 (\))13 ( )0.5 (h)0.5 (e)0.5 (re)0.6 (by)13 ( )0.5 (a)0.5 (n)0.5 (n)0.5 (o)0.5 (un)0.5 (c)0.5 (e)0.5 (s)13 ( )0.5 (t)0.5 (h)0.5 (e)13 ( )0.5 (un)0.5 (a)0.5 (u)0.5 (d)0.5 (i)0.5 (te)0.6 (d)12.9 ( )0.5 (c)0.5 (o)0.5 (n)0.5 (d)0.5 (e)0.5 (n)0.5 (se)0.6 (d)27.9 ( )]TJ 0.025 Tc 0.036 Tw -16.22 -1.231 Td (consolidated interim results and financial position of the Company and i\ ts subsidiaries )Tj 0.027 Tc 0.081 Tw 0 -1.231 Td [(\(collectively)2 ( )0.5 (referred)2 ( to)2 ( )0.5 (as)2 ( )0.5 (the)2 ( )0.5 (\223)]TJ /T1_3 1 Tf -0.027 Tw (Group)Tj /T1_0 1 Tf 0.081 Tw [(\224\))2 ( )0.5 (as)2 ( )0.5 (of)2 ( )0.5 (and)2 ( )0.5 (for)2 ( )0.5 (the)2 ( )0.5 (six)2 ( )0.5 (months)2 ( ended)2 ( )0.5 (3)2 (0)2 ( June)2.1 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (2021, together with comparative figures, as follows.)Tj 0.053 Tc 0.07 Tw 0 -2.462 Td [(During)12.8 ( the)12.8 ( reporting)12.8 ( period,)12.8 ( benefiting)12.8 ( from)12.8 ( the)12.9 ( rapid)12.8 ( development)12.8 ( of)12.8 ( the)12.7 ( global)27.9 ( )]TJ 0.039 Tc 0 -1.231 Td [(p)0.5 (ho)0.5 (t)0.5 (ov)0.5 (ol)0.5 (t)0.5 (ai)0.5 (c)13 ( )0.5 (in)0.5 (du)0.5 (s)0.5 (tr)0.5 (y)0.5 (,)12.9 ( )0.5 (t)0.5 (he)13 ( )0.5 (G)0.5 (ro)0.5 (u)0.5 (p)12.9 ( )0.5 (f)0.5 (oc)0.5 (us)0.5 (e)0.5 (d)13 ( o)0.5 (n)13 ( i)0.5 (t)0.5 (s)12.9 ( )0.5 (m)0.5 (ai)0.5 (n)13 ( b)0.5 (u)0.5 (si)0.5 (ne)0.5 (s)0.5 (s)13 ( o)0.5 (f)13 ( s)0.5 (o)0.5 (la)0.5 (r)13 ( p)0.5 (h)0.5 (ot)0.5 (o)0.5 (vo)0.5 (l)0.5 (ta)0.5 (ic)14.1 ( )]TJ 0.042 Tc 0 -1.231 Td [(glass)12.7 ( and)12.8 ( continuously)12.7 ( enhanced)12.7 ( its)12.7 ( competitive)12.8 ( strength)12.7 ( by)12.7 ( optimizing)12.7 ( its)12.8 ( product)17 ( )]TJ 0.025 Tc 0.029 Tw 0 -1.231 Td (structure, improving its purchase and marketing strategies, strictly con\ trolling its costs )Tj 0.036 Tc 0.072 Tw 0 -1.231 Td [(and)11 ( )0.5 (strengthening)11 ( )0.5 (its)11 ( )0.5 (capital)11.1 ( )0.5 (operation.)10.9 ( )0.6 (Year-on-year)11 ( )0.5 (increases)10.9 ( )0.6 (were)11 ( )0.5 (recorded)11 ( )0.5 (in)11 ( )0.5 (the)11 ( )]TJ 0.025 Tc 0.063 Tw 0 -1.231 Td (production and sales volume and the average selling price of solar photo\ voltaic glass. )Tj 0.048 Tc 0.07 Tw 0 -1.231 Td [(In)12.8 ( the)12.9 ( first)12.8 ( half)12.8 ( of)12.8 ( 2)12.8 (0)12.8 (2)12.8 (1)12.8 (,)12.8 ( the)12.9 ( Group)12.8 ( achieved)12.8 ( a)12.9 ( total)12.8 ( profit)12.8 ( of)12.8 ( RMB)12.8 (2)12.8 (2)12.8 (3)12.9 (.)12.7 (8)12.9 (9)12.8 ( million,)23 ( )]TJ 0.058 Tc 0 -1.231 Td [(representing)12.2 ( a)12.3 ( year-on-year)12.2 ( increase)12.3 ( of)12.3 ( 5)12.2 (3)12.3 (2)12.3 (.)12.2 (1)12.3 (6)12.2 (%,)12.2 ( and)12.3 ( a)12.2 ( net)12.3 ( profit)12.3 ( attributable)12.3 ( to)33 ( )]TJ 0.039 Tc 0 -1.231 Td 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