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)]TJ 0.025 Tc 0.049 Tw -28.403 -1.154 Td [(which the )0.5 (SASAC has approved in )0.5 (principle the overall plan )0.5 (of the Company for )]TJ 0.075 Tw 0 -1.154 Td (the public offering of no more than 58,780,000 A Shares and the applicat\ion for )Tj 0 Tw 0 -1.154 Td (the listing of A Shares.)Tj 0.038 Tc 0.07 Tw 0 -2.308 Td [(On)12.4 ( 1)12.4 (5)12.4 ( December)12.4 ( 2)12.4 (0)12.4 (2)12.4 (1)12.4 (,)12.4 ( the)12.4 ( relevant)12.4 ( resolutions)12.4 ( in)12.4 ( relation)12.4 ( to)12.4 ( the)12.4 ( consideration)13 ( )]TJ 0.025 Tc 0.058 Tw 0 -1.154 Td [(and )0.5 (approval )0.6 (of )0.5 (the )0.5 (plan )0.6 (for )0.5 (the )0.6 (Proposed )0.6 (A )0.5 (Share )0.6 (Offering )0.5 (were )0.5 (duly )0.5 (passed )0.6 (by )]TJ 0.042 Tc 0.07 Tw 0 -1.154 Td [(the)12.2 ( shareholders)12.3 ( of)12.3 ( the)12.3 ( Company)12.2 ( attending)12.3 ( the)12.3 ( extraordinary)12.3 ( general)12.3 ( meeting)12.3 (,)17 ( )]TJ 0.026 Tc 0.082 Tw 0 -1.154 Td [(the)1 ( )0.5 (H)1 ( )0.5 (shareholders)1 (\222)1 ( 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Committee)Tj /T1_0 1 Tf (\224\) in 2022 was convened on 25 August 2022. )Tj 0.026 Tc 0.082 Tw 0 -1.154 Td [(According)1 ( )0.5 (to)1 ( )0.5 (the)1 ( )0.5 (review)1 ( )0.5 (results)1 ( )0.5 (of)1 ( )0.6 (the)1 ( )0.5 (meeting)1 (,)1 ( )0.5 (the)1.1 ( )0.5 (application)1 ( )0.5 (for)1 ( )0.5 (the)1 ( )0.5 (Proposed)1 ( )]TJ 0.025 Tc 0.019 Tw 0 -1.154 Td (A Share Offering of the Company has been reviewed and approved by the Li\sting )Tj -0.025 Tw 0 -1.154 Td (Committee.)Tj 0.065 Tw 0 -2.308 Td (For details, please refer to the announcements of the Company dated 19 O\ctober )Tj 0.029 Tc 0.083 Tw 0 -1.154 Td [(2020, 7 A)-12.9 (p)-12.9 (r)-12.8 (i)-12.9 (l 2021, 6 A)-12.8 (u)-12.9 (g)-12.9 (u)-12.9 (s)-12.8 (t 2021, 2 N)-12.8 (o)-12.9 (v)-12.9 (e)-12.8 (m)-12.9 (b)-12.9 (e)-12.9 (r 2021, 29 N)-12.9 (o)-12.8 (v)-12.9 (e)-12.9 (m)-12.8 (b)-12.9 (e)-12.9 (r 2021, 15)3.9 ( )]TJ 0.025 Tc 0.006 Tw 0 -1.154 Td (December 2021, 29 December 2021 and 25 August 2022 and the circular date\d 19 )Tj 0 Tw 0 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agreed)12.2 ( to)12.3 ( acquire)12.3 ( 3)12.2 (9)12.3 (%)12.2 ( equity)12.2 ( interest)12.3 ( in)12.3 ( Hanzhong)12.2 ( IRICO)12.3 ( Jiarunze)12.3 ( Mining)40 ( )]TJ 0.044 Tc 0 -1.231 Td [(Company)12.6 ( Limited)12.7 (*)12.7 ( \()]TJ /C0_0 1 Tf 0.031 Tc -0.031 Tw 9.268 0 Td <100F02950A7908000533119712E316240E3803DE082202AE0321>Tj /T1_0 1 Tf 0.083 Tw (\) \(\223)Tj /T1_1 1 Tf 0.044 Tc 0.07 Tw [(Hanzhong)12.7 ( Jiarunze)]TJ /T1_0 1 Tf 0.031 Tc 0.083 Tw 24.127 0 Td [(\224\) a)-12.8 (t t)-12.8 (h)-12.8 (e)6 ( )]TJ 0.039 Tc 0.07 Tw -33.394 -1.231 Td [(c)0.5 (o)0.5 (n)0.5 (s)0.6 (i)0.5 (d)0.5 (e)0.5 (r)0.5 (a)0.6 (t)0.5 (i)0.5 (o)0.5 (n)13 ( )0.5 (o)0.5 (f)13 ( )0.6 (R)0.5 (M)0.5 (B)13 (9)13 (,)13 (1)13.1 (4)13 (9)13 (,)13 (2)13 (0)13 (5)13 ( )0.5 (i)0.5 (n)13.1 ( )0.5 (c)0.5 (a)0.5 (s)0.5 (h)13.1 (.)13 ( )0.5 (D)0.5 (u)0.5 (r)0.6 (i)0.5 (n)0.5 (g)13 ( )0.5 (t)0.5 (h)0.5 (e)13 ( )0.6 (R)0.5 (e)0.5 (p)0.5 (o)0.5 (r)0.6 (t)0.5 (i)0.5 (n)0.5 (g)13 ( )0.5 (P)0.5 (e)0.5 (r)0.6 (i)0.5 (o)0.5 (d)13 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in Information of Directors)]TJ /T1_0 1 Tf 0.064 Tc 0.07 Tw 2.181 -2.462 Td [(On)12.9 ( 1)12.9 (2)12.8 ( April)12.9 ( 2)12.8 (0)12.9 (2)12.9 (2)12.9 (,)12.9 ( Ms)12.9 (.)12.8 ( Wu)12.9 ( Xiaoguang)12.9 ( resigned)12.9 ( to)12.9 ( serve)12.9 ( as)12.9 ( an)12.9 ( independent)39 ( )]TJ 0.043 Tc 0 -1.231 Td [(non)12.2 (-)12.2 (executive)12.2 ( director)12.3 ( of)12.2 ( the)12.2 ( Company)12.2 (,)12.2 ( the)12.2 ( chairman)12.2 ( of)12.3 ( the)12.2 ( Audit)12.2 ( Committee)18 ( )]TJ 0.025 Tc 0.078 Tw 0 -1.231 Td (and a member of the Nomination Committee of the Board due to changes in \job )Tj 0.033 Tc 0.075 Tw 0 -1.231 Td [(arrangements)8 (.)8 ( )0.5 (The)8.1 ( )0.5 (resignation)8 ( )0.5 (took)8 ( )0.5 (effect)8 ( )0.5 (upon)8 ( )0.5 (the)8 ( )0.5 (assumption)8 ( )0.5 (of)8.1 ( )0.5 (office)8 ( )0.5 (by)8 ( )0.5 (the)8 ( )]TJ 0.03 Tc 0.078 Tw 0 -1.231 Td [(independent)5 ( )0.5 (non)5 (-)5 (executive)5 ( )0.5 (director)5 ( )0.5 (elected)5 ( )0.5 (at)5 ( )0.5 (the)5 ( )0.5 (extraordinary)5 ( 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On )Tj 0.015 Tw 0 -1.231 Td (the same day, Mr. Su Kun was appointed as the chairman of the Audit Comm\ittee )Tj 0 Tw 0 -1.231 Td (and a member of the Nomination Committee of the Board.)Tj 0.042 Tc 0.07 Tw 0 -2.462 Td [(For)12.6 ( details)12.6 (,)12.6 ( please)12.6 ( refer)12.5 ( to)12.6 ( the)12.5 ( announcements)12.6 ( of)12.6 ( the)12.5 ( Company)12.5 ( dated)12.6 ( 1)12.6 (2)12.5 ( April)17 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (2022 and 28 April 2022.)Tj /T1_1 1 Tf -2.181 -2.462 Td [(2. )-1105.5 (Proposed Initial Public Offering of A Shares)]TJ /T1_0 1 Tf 0.038 Tc 0.07 Tw 2.181 -2.462 Td [(O)0.5 (n)13 ( )0.5 (1)13 (9)13 ( O)0.6 (ct)0.5 (o)0.5 (b)0.5 (e)0.5 (r)13 ( )0.5 (2)13 (0)13 (2)13 (0)12.9 (,)13 ( )0.5 (c)0.5 (o)0.5 (n)0.5 (s)0.5 (i)0.5 (de)0.6 (ri)0.5 (n)0.5 (g)13 ( )0.5 (t)0.5 (h)0.5 (e)13 ( )0.5 (c)0.5 (on)0.5 (t)0.5 (i)0.5 (n)0.5 (u)0.5 (ou)0.5 (s)13 ( )0.5 (p)0.5 (r)0.5 (o)0.5 (s)0.5 (p)0.5 (e)0.5 (r)0.5 (it)0.5 (y)13 ( )0.5 (i)0.5 (n)13 ( )0.5 (t)0.5 (he)13 ( )0.5 (p)0.5 (h)0.5 (o)0.5 (t)0.5 (o)0.5 (vo)0.5 (l)0.5 (t)0.5 (a)0.5 (i)0.5 (c)13 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (industry, the Board has resolved and approved to authorise the managemen\t of the )Tj 0.032 Tw 0 -1.231 Td (Company to commence the work related to the proposed initial public offe\ring of )Tj 0.051 Tw 0 -1.231 Td (A shares \(the \223)Tj /T1_1 1 Tf (Proposed A Share Offering)Tj /T1_0 1 Tf (\224\) to optimise the capital structure of )Tj 0.037 Tc 0.071 Tw 0 -1.231 Td [(the)12 ( )0.5 (Company)12.1 (,)11.9 ( )0.5 (build)12 ( )0.6 (a)12 ( )0.5 (platform)12 ( )0.5 (for)12 ( )0.5 (domestic)12 ( )0.6 (and)12 ( )0.5 (overseas)12 ( )0.6 (financing)12 (,)12 ( )0.5 (and)12 ( )0.5 (better)12.1 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (implement the development plan of the Company to achieve sustainable gro\wth in )Tj 0 -1.231 Td (the revenue and the returns to shareholders of the Company.)Tj ET endstreamendobj83 0 obj<>endobj91 0 obj[92 0 R]endobj92 0 obj<>endobj93 0 obj<>endobj94 0 obj<>endobj95 0 obj<>stream HRKNC1 ?U70.{Tb Fp4JK$:Ob{<03}q8A#c`9n(ElQWh iQC +,|[I|MB!kZӕ0Eއiu]jSn7U>TH.Φxx-&uuo4tiѣ`UTC\4!IUj[\7zßµ_? 0R endstreamendobj96 0 obj<>stream HlyPSsMp1`ED@@0,'b="hXD– `1,""aPBҊh\9̋3=>;}ϙ0(A*"<"&)}k"+5rGTzjZ/ځ^IhGrPpUsZsBsud00p9 iy8ܤ9gJ׭[+MK'W$KÒSQҐCTy܂djψ?uRyr_yfg S0,(c42" D -CkP5j@@ϡ5tǖbuX ceX9ª05փMcs) {1 f/sy9\`Y.wL<Ň< aCaDCgQb!IIRҙ4d7C>dl[Ne7ٯo؀#s9 sq wW+ng-n D!$(I&ʄb)prpQƢE`FQ(\tTdnXY[= XXX߶݆i#I¨Xj'vbg=40c7d)73IkN[`3XRV ko!JHw&;czqoly&A0TVf[+l(czh?pSĕ&,uv^6r_ёJ-1c<^߯ӭP.CZÆK!C oTcMrןˈN$N'l.{)Եi3d?=,ݝwUAP?R*zQ][XʪU~vkMkS^4} )oN<|ڹ;ge]C/acƓ&SUl7S,F*M62a:PISo'c@d 2{(hǴuNp^D&H4y^i(m*" :]=K.K+,? l@;-cqas+切ΡEv [(耿-M%߁hj; o]@ zE}m Z #ַ,jZ$5]=~ X\~8_oIzr'l8TQR\PTl5eDf,$:OiZڣ*{Q(SWh -V 7q~;(!]y_ޓ8E xx\g~wd|?U0t\z@\t\cd^K!9]HvSMO3GN6T%V0$r*uMMzQX/3T-O?;֜ӌϭ{Dn'0Ѫ*)!;,WH_Z/wiD^OJbA?Wq]_=!V>\kx5$*!rEC$!KconL/{NXl3⟍Tj$տT^>mj=9FV\Վ#[u%G6R@}lˬN 5`\S[SWӠy@O/B/ ڐ˵ds߸zkN}Z`*4#|| h294;vz?MಇRP|bwǐCd՛Z`f7[r+p@PMN]~` ~l&Mx3Loh53;Z=~I7QG t? \Rf>։}{s>/ yv^YmOoKiJ3yUOSzٶOX7yڤlo?xʏcźEOOYY|(o@g۶ݲ3[ HzwSume.***$ZcL5E⾊U]eg5k^?UuF͌m5m>P(`V$ `;^dKF^$Y-Kzڞ$ɲeٖq5Ą%)%Ic(PHӹܙwnL &8Yc]t!DRE|_߅D-vϹ3"}ef]40pJG3$Ռ32_H>B9Ygl+rBnCUJj\'eh@M02p&'@´MXXC`ffUzܻut~*[ُ];@P0,0*?"\x/\<.hsۻTzL :"_>pA !X0kmyNN)pnDFcr2 ׬30%ti5`,u91'Xmr9]NoR5,hɾ}nҤ2jI%7W]^twv=.  =@1f?s Dgتuh8i!u…գ`rRl'ׂjm|-/JWB56#>ôlNw aO:_( _YtJon>nu_|zzwGNA/-1&gKtR6i}ϻ I;zG{q ‡K Tq%(3=fOبck];K)i6p=%/޵Jڤ醇{F{FL"L.dEyo"KbXWj)YNgVTFd5 Fϣׇo Oz7*raҚ9[ptDm^Ntv72dˆ0q}g= ʳ9N!8%Z-鯎3Yq+f)T*eyFK}I}oQE8T+p+Qa?ӠdD CJ֓ N[fxS  9_C;=kFc=(=P m̓Fb6a\Ǣ)7=Sj45Qfԥq*GKp0}6pvܿ4{~l1\tC^ T*fם2llCrP0R(eDm^cHܮߕn:h:_9v\kb{0;`3%YLt~LIDw5Bx'=ĞR 󜷂6Dfg#ŸgɳEvVv73W_ d;qk $L \լCT*pUwq::UlT J3A&l1肫7@IqY8߃IFl^Z;gw5}otgUAE3peF2">30b_SʽU2(0$XF>%Ad>"5g J=jY_ ,CF>]*f#SUc->Y8{*זAD э7j)S4/LLrE$bDO>b3tm'XC v &߄ƨhkbj޺.E*Elt@gaKAHS7Ct|\ߺ7qnЖ^] .~yp@<RGtZ-֠6ox؋X%(DZ-*(-l UpM@pa :pA%S ,HV\nKqFEuqDrZd"nL'Bwv{xr^Nd8<Ϻ~)ETQFGgjPi4ؕE:eek]w& ]Wd&1qxp#ZzB-vs3Vl3"{6議Epr._ole9Zc#n )) H~ZL9$X>~AԠ*z&F'z@mQͷ(+89Z j ʟIw|-Dqӈ:0,`"~=p@W&}݊Jns|eJ{t^Z"wC)?_wZ*TLLG+ULiAk^G =6b3Hdz;[(R־Pє*].LY/SB٢BgwBKU5:sZzͧy#Qptf7:qZR_,eeQḃ2vy#! 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MHqBTR|4R_h؊JnhkB6=wVʰ/]Q[V7 x'fT<_\G3fL_\웖HqyTa]*e?R>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 (\226 106 \226)Tj /T1_1 1 Tf 13 0 0 13 56.6929 776.409 Tm (PURCHASE, REDEMPTION AND SALE OF SHARES OF THE COMPANY)Tj /T1_0 1 Tf 0.07 Tw 0 -2.462 Td (Neither has the Company nor any of its subsidiaries purchased, redeemed \or sold any )Tj 0 Tw 0 -1.231 Td (shares of the Company during the Reporting Period.)Tj /T1_1 1 Tf 0 -2.462 Td (CORPORATE GOVERNANCE CODE)Tj /T1_0 1 Tf 0.031 Tc 0.077 Tw 0 -2.462 Td [(T)0.5 (he)6.1 ( )0.5 (Co)0.5 (m)0.5 (pa)0.5 (ny)6.1 (\222)6 (s)6 ( )0.5 (c)0.5 (or)0.5 (p)0.5 (or)0.5 (a)0.5 (te)6.1 ( )0.5 (go)0.5 (v)0.5 (er)0.5 (n)0.5 (an)0.5 (c)0.5 (e)6 ( )0.5 (p)0.5 (r)0.5 (ac)0.5 (t)0.5 (ic)0.5 (e)0.5 (s)6 ( )0.5 (a)0.5 (re)6.1 ( )0.5 (ba)0.5 (s)0.5 (e)0.5 (d)6 ( )0.5 (on)6 ( )0.5 (t)0.5 (h)0.5 (e)6 ( )0.5 (p)0.5 (ri)0.5 (nc)0.5 (i)0.5 (p)0.5 (le)0.5 (s)6 ( )0.5 (a)0.5 (n)0.5 (d)5.9 ( )0.6 (co)0.5 (d)0.5 (e)6 ( )]TJ 0.02 Tc 0 Tw 0 -1.231 Td (provisions \(the \223)Tj /T1_1 1 Tf (Code Provisions)Tj /T1_0 1 Tf (\224\) set out in the Corporate Governance Code \(the \223)Tj /T1_1 1 Tf -0.02 Tw [(CG)-5 ( )]TJ 0.025 Tc -0.025 Tw 0 -1.231 Td (Code)Tj /T1_0 1 Tf 0.055 Tw (\224\) contained in Appendix 14 of the Rules Governing the Listing of Se\curities on )Tj 0 Tw 0 -1.231 Td (the Stock Exchange \(the \223)Tj /T1_1 1 Tf (Listing Rules)Tj /T1_0 1 Tf -0.025 Tw (\224\).)Tj 0.066 Tc 0.07 Tw 0 -2.462 Td [(During)12.5 ( the)12.5 ( year)12.5 ( ended)12.4 ( 3)12.5 (1)12.5 ( December)12.5 ( 2)12.5 (0)12.5 (2)12.5 (2)12.5 (,)12.5 ( the)12.6 ( Company)12.5 ( has)12.5 ( complied)12.5 ( with)12.5 ( the)41 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (principles and Code Provisions of the CG Code, except for the following \deviation:)Tj 0.032 Tc 0.076 Tw 0 -2.462 Td [(According)7 ( )0.5 (to)7 ( )0.5 (Code)7 ( )0.5 (Provision)7 ( )0.5 (C)7 (.)7 (2)7 (.)7 (1)7 ( )0.5 (of)7 ( )0.5 (the)7 ( )0.5 (CG)7 ( )0.5 (Code)7 (,)7 ( )0.5 (the)7 ( )0.6 (roles)7 ( )0.5 (of)7 ( )0.6 (chairman)7 ( )0.5 (and)7 ( )0.5 (chief)7 ( )]TJ 0.025 Tc 0.057 Tw 0 -1.231 Td (executive should be separate and should not be performed by the same ind\ividual. On )Tj 0.032 Tc 0.076 Tw 0 -1.231 Td [(1)7 (8)7 ( )0.5 (November)7 ( )0.5 (2)7 (0)7 (2)7 (1)7 (,)7 ( )0.5 (Mr)7 (.)7 ( )0.5 (Tong)7 ( )0.5 (Xiaofei)7 ( )0.5 (was)7 ( )0.5 (elected)7 ( )0.5 (as)7 ( )0.5 (the)7 ( )0.5 (chairman)7 ( )0.5 (of)7 ( )0.5 (the)7 ( )0.5 (Board)7 ( )0.5 (and)7 ( )]TJ 0.04 Tc 0.07 Tw 0 -1.231 Td [(appointed)12.9 ( as)12.9 ( the)12.9 ( general)12.8 ( manager)12.8 ( of)12.9 ( the)12.8 ( Company)12.8 (.)12.9 ( Since)12.8 ( that)12.8 ( date)12.8 (,)12.9 ( the)12.9 ( positions)12.8 ( of)15 ( )]TJ 0.041 Tc 0 -1.231 Td [(Chairman)12.3 ( and)12.3 ( chief)12.3 ( executive)12.3 ( officer)12.2 ( of)12.3 ( the)12.3 ( Company)12.2 ( have)12.3 ( been)12.3 ( held)12.3 ( by)12.3 ( Mr)12.3 (.)12.3 ( Tong)16 ( )]TJ 0.028 Tc 0.08 Tw 0 -1.231 Td [(Xiaofei)3 (.)3 ( )0.5 (The)3 ( )0.5 (Board)3 ( )0.5 (believes)3 ( )0.6 (that)3 ( )0.5 (the)3 ( )0.6 (holding)3 ( )0.5 (of)3 ( )0.5 (both)3 ( )0.5 (positions)3 ( )0.5 (of)3 ( )0.5 (chairman)3 ( )0.5 (and)3 ( )0.5 (chief)3 ( )]TJ 0.025 Tc 0.038 Tw 0 -1.231 Td [(executive officer by the same individual can facilitate the execution )0.5 (of the Company\222s )]TJ 0.03 Tc 0.078 Tw 0 -1.231 Td [(business)5 ( )0.5 (strategies)5 ( )0.5 (and)5 ( )0.5 (boost)5 ( )0.5 (effectiveness)5 ( )0.5 (of)5 ( )0.5 (its)5.1 ( )0.5 (operation)5 (.)5 ( )0.5 (In)5 ( )0.5 (addition)5 (,)5 ( )0.5 (the)5 ( )0.5 (balanced)5 ( )]TJ 0.076 Tc 0.07 Tw 0 -1.231 Td [(composition)12.1 ( of)12.1 ( executive)12.1 ( Directors)12.1 (,)12.1 ( non)12.1 (-)12.1 (executive)12.1 ( Directors)12.1 ( and)12.1 ( independent)51 ( )]TJ 0.025 Tc 0.045 Tw 0 -1.231 Td (non-executive Directors on the Board and the various committees overseei\ng different )Tj 0.046 Tc 0.07 Tw 0 -1.231 Td [(aspects)12.2 ( of)12.3 ( the)12.2 ( Company)12.3 (\222)12.3 (s)12.2 ( affairs)12.3 ( will)12.3 ( provide)12.3 ( sufficient)12.3 ( supervision)12.2 (.)12.3 ( Accordingly)12.2 (,)21.1 ( )]TJ 0.053 Tc 0 -1.231 Td [(the)12.4 ( Board)12.4 ( is)12.4 ( appropriately)12.4 ( structured)12.4 ( with)12.4 ( balance)12.4 ( of)12.4 ( power)12.4 ( to)12.4 ( provide)12.4 ( sufficient)28 ( )]TJ 0.025 Tc 0.007 Tw 0 -1.231 Td (safeguards to protect the interests of the Company and its shareholders.\ The Board will )Tj 0.054 Tw 0 -1.231 Td (review regularly to ensure that this structure will not impair the balan\ce of power and )Tj 0 Tw 0 -1.231 Td (authority between the Board and the management of the Company.)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)12.2 ( Company)12.1 ( established)12.2 ( an)12.2 ( audit)12.1 ( committee)12.2 ( under)12.2 ( the)12.2 ( Board)12.2 ( \()12.2 (the)12.1 ( \223)]TJ /T1_1 1 Tf -0.095 Tw 34.242 0 Td [(Audit)70 ( )]TJ 0.027 Tc -0.027 Tw -34.242 -1.231 Td (Committee)Tj /T1_0 1 Tf 0.081 Tw 4.959 0 Td [(\224)2 (\))2 (.)2 ( )0.5 (The)2 ( )0.5 (Board)1.9 ( )0.5 (adopted)2 ( )0.5 (all)1.9 ( )0.5 (contents)2 ( )0.5 (set)2 ( out)2 ( )0.5 (in)2 ( )0.5 (Code)1.9 ( )0.5 (Provision)1.9 ( )0.5 (D)2 (.)2 (3)2 (.)2 (3)2 ( )0.5 (of)2 ( )0.5 (the)2 ( )]TJ 0.045 Tc 0.07 Tw -4.959 -1.231 Td [(CG)12.2 ( Code)12.1 ( as)12.2 ( the)12.2 ( terms)12.1 ( of)12.1 ( reference)12.1 ( of)12.2 ( the)12.2 ( Audit)12.1 ( Committee)12.1 (.)12.2 ( The)12.2 ( Audit)12.1 ( 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 0.019 Tc 0 Tw 0 -1.231 Td [(Company and other matters relating to auditing, risk management and inte\rnal control as)-6 ( )]TJ 0.025 Tc 0.054 Tw 0 -1.231 Td (well as financial reporting, including the audited consolidated financia\l statements for )Tj 0 Tw 0 -1.231 Td (the year ended 31 December 2022.)Tj ET endstreamendobj80 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 (\226 105 \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 0.044 Tc 0.07 Tw 2.181 -2.462 Td [(The)12.2 ( Group)12.2 (\222)12.2 (s)12.2 ( income)12.2 ( and)12.2 ( most)12.2 ( of)12.2 ( its)12.2 ( expenses)12.2 ( were)12.2 ( denominated)12.2 ( in)12.2 ( Renminbi)19 ( )]TJ 0.025 Tc 0.043 Tw 0 -1.231 Td (and US dollar. During the Reporting Period, the net foreign exchange gai\n of the )Tj 0.039 Tc 0.07 Tw 0 -1.231 Td [(Group)12.7 ( was)12.7 ( RMB)12.7 (0)12.7 (.)12.7 (4)12.7 (3)12.7 ( million)12.8 ( \()12.7 (2)12.7 (0)12.7 (2)12.7 (1)12.8 (:)12.7 ( RMB)12.8 (0)12.7 (.)12.7 (1)12.7 (9)12.7 ( million)12.7 (\))12.8 ( as)12.7 ( a)12.7 ( result)12.7 ( of)12.8 ( exchange)14.1 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td [(r)0.5 (a)0.6 (t)0.5 (e)0.5 ( )0.5 (f)0.5 (l)0.6 (u)0.5 (c)0.5 (t)0.5 (u)0.5 (a)0.5 (t)0.6 (i)0.5 (o)0.5 (n)0.5 (s)0.5 (.)0.5 ( )0.6 (E)0.5 (x)0.5 (c)0.5 (h)0.5 (a)0.6 (n)0.5 (g)0.5 (e)0.5 ( )0.5 (r)0.5 (a)0.6 (t)0.5 (e)0.5 ( )0.5 (f)0.6 (l)0.5 (u)0.5 (c)0.5 (t)0.5 (u)0.5 (a)0.6 (t)0.5 (i)0.5 (o)0.5 (n)0.5 (s)0.6 ( )0.5 (h)0.5 (a)0.5 (d)0.5 ( )0.5 (n)0.6 (o)0.5 ( )0.5 (m)0.5 (a)0.5 (t)0.5 (e)0.6 (r)0.5 (i)0.5 (a)0.5 (l)0.6 ( )0.5 (e)0.5 (f)0.5 (f)0.5 (e)0.6 (c)0.5 (t)0.5 ( )0.5 (o)0.5 (n)0.6 ( )0.5 (t)0.5 (h)0.5 (e)0.5 ( )0.5 (G)0.6 (r)0.5 (o)0.5 (u)0.5 (p)0.5 (\222)0.5 (s )]TJ 0 -1.231 Td (working capital or liquidity.)Tj /T1_1 1 Tf 1.106 Tw -2.181 -2.462 Td [(4. )0.5 (Commitments)]TJ /T1_0 1 Tf 0.052 Tc 0.07 Tw 2.181 -2.462 Td [(As)12.3 ( at)12.2 ( 3)12.2 (1)12.2 ( December)12.2 ( 2)12.2 (0)12.2 (2)12.2 (2)12.2 (,)12.2 ( the)12.2 ( capital)12.2 ( expenditure)12.3 ( commitments)12.2 ( of)12.2 ( the)12.3 ( Group)27 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (amounted to RMB2,768.44 million \(31 December 2021: RMB3,296.49 million\)\.)Tj /T1_1 1 Tf -2.181 -2.462 Td [(5. )-1105.5 (Contingent liabilities)]TJ /T1_0 1 Tf 2.181 -2.462 Td (As at 31 December 2022, the Group had no material contingent liability.)Tj /T1_1 1 Tf -2.181 -2.462 Td [(6. )-1105.5 (Pledged assets)]TJ /T1_0 1 Tf 0.033 Tc 0.075 Tw 2.181 -2.462 Td [(As)8 ( )0.5 (at)8 ( )0.5 (3)8 (1)8.1 ( December)8 ( )0.5 (2)8 (0)8 (2)8 (2)8 (,)8 ( )0.5 (the)8.1 ( Group)8 ( )0.5 (had)8 ( )0.5 (no)8 ( )0.5 (pledged)8 ( )0.5 (assets)8 (.)8.1 ( )0.5 (As)8 ( )0.5 (at)8 ( )0.5 (3)8 (1)8 ( )0.5 (December)8 ( )]TJ 0.06 Tc 0.07 Tw 0 -1.231 Td [(2)12.5 (0)12.5 (2)12.6 (1)12.5 (,)12.5 ( the)12.6 ( bank)12.5 ( borrowings)12.5 ( and)12.5 ( other)12.5 ( borrowings)12.6 ( of)12.5 ( the)12.5 ( Group)12.5 ( amounted)12.5 ( to)35 ( )]TJ 0.044 Tc 0 -1.231 Td [(approximately)12.3 ( RMB)12.3 (2)12.3 (6)12.3 (4)12.3 (.)12.3 (6)12.3 (0)12.3 ( million)12.3 (,)12.3 ( which)12.3 ( were)12.3 ( secured)12.3 ( by)12.3 ( certain)12.3 ( properties)12.3 (,)19 ( )]TJ 0.05 Tc 0 -1.231 Td [(plants)12.1 (,)12.2 ( equipment)12.2 (,)12.1 ( land)12.1 ( use)12.2 ( rights)12.1 ( of)12.2 ( the)12.1 ( Group)12.2 ( with)12.2 ( an)12.2 ( aggregate)12.1 ( amount)12.2 ( of)25 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (approximately RMB879.55 million.)Tj /T1_1 1 Tf -2.181 -2.462 Td [(7. )-1105.5 (Pension Scheme)]TJ /T1_0 1 Tf 0.043 Tc 0.07 Tw 2.181 -2.462 Td [(The)12.3 ( Group)12.4 ( participated)12.3 ( in)12.3 ( the)12.4 ( pension)12.4 ( scheme)12.4 ( established)12.4 ( by)12.4 ( the)12.4 ( government)12.4 (,)18 ( )]TJ 0.047 Tc 0 -1.231 Td [(under)12.6 ( which)12.6 ( the)12.6 ( annual)12.6 ( contribution)12.6 ( is)12.6 ( approximately)12.6 ( 1)12.6 (6)12.6 (%)12.7 ( of)12.6 ( the)12.6 ( employee)12.6 (\222)12.6 (s)22 ( )]TJ 0.054 Tc 0 -1.231 Td [(salary)12.6 (.)12.7 ( Under)12.6 ( the)12.7 ( scheme)12.6 (,)12.7 ( the)12.7 ( pensions)12.7 ( of)12.6 ( current)12.7 ( and)12.7 ( retired)12.7 ( employees)12.7 ( are)29 ( )]TJ 0.025 Tc 0.04 Tw 0 -1.231 Td (protected by the Human Resources and Social Security Bureau of the Compa\ny\222s )Tj -0.025 Tw 0 -1.231 Td (location.)Tj ET endstreamendobj79 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 (\226 104 \226)Tj /T1_1 1 Tf 13 0 3.4833 13 83.7052 776.409 Tm [(\(5\) )-664.5 (Research and development expenses)]TJ /T1_0 1 Tf 0.077 Tc 0.07 Tw 13 0 0 13 113.3858 744.409 Tm [(During)12.5 ( the)12.5 ( Reporting)12.5 ( Period)12.5 (,)12.5 ( the)12.5 ( Group)12.5 (\222)12.4 (s)12.5 ( research)12.5 ( and)12.4 ( development)52 ( )]TJ 0.025 Tc 0.064 Tw 0 -1.231 Td (expenses was RMB66.87 million \(2021: RMB54.40 million\), representing a\ )Tj 0.038 Tc 0.07 Tw 0 -1.231 Td [(year)12.2 (-)12.2 (on)12.2 (-)12.2 (year)12.2 ( increase)12.2 ( of)12.2 ( RMB)12.2 (1)12.2 (2)12.2 (.)12.2 (4)12.2 (7)12.2 ( million)12.2 ( or)12.2 ( 2)12.2 (2)12.2 (.)12.1 (9)12.2 (2)12.2 (%)12.2 (,)12.2 ( which)12.2 ( was)12.2 ( mainly)13 ( )]TJ 0.044 Tc 0 -1.231 Td [(due)12.8 ( to)12.8 ( the)12.8 ( increase)12.7 ( of)12.7 ( RMB)12.7 (8)12.8 (.)12.8 (4)12.7 (3)12.8 ( million)12.8 ( in)12.8 ( the)12.8 ( research)12.7 ( and)12.7 ( development)19 ( )]TJ 0.025 Tc 0.055 Tw 0 -1.231 Td (expenses of Xianyang Photovoltaic; the increase of RMB2.53 million in th\e )Tj 0 Tw 0 -1.231 Td (research and development expenses of Hefei Photovoltaic.)Tj /T1_1 1 Tf -4.361 -2.462 Td [(2. )-1105.5 (Capital structure)]TJ /T1_0 1 Tf 0.069 Tw 2.18 -2.462 Td (As at 31 December 2022, the Group will continue to maintain a suitable r\atio of )Tj 0 Tw 0 -1.231 Td (share capital to liabilities to ensure an effective capital structure.)Tj 0.012 Tw 0 -2.462 Td (As at 31 December 2022, the total assets of the Group amounted to RMB6,3\78.24 )Tj 0.05 Tc 0.07 Tw 0 -1.231 Td [(million)12.2 ( \()12.2 (3)12.2 (1)12.2 ( December)12.2 ( 2)12.2 (0)12.2 (2)12.2 (1)12.2 (:)12.2 ( RMB)12.2 (5)12.2 (,)12.2 (1)12.2 (2)12.2 (0)12.2 (.)12.2 (2)12.2 (6)12.2 ( million)12.3 (\))12.2 (,)12.2 ( including)12.2 ( cash)12.2 ( and)12.2 ( bank)25 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (balances of RMB592.48 million \(31 December 2021: RMB702.10 million\).)Tj 0.043 Tc 0.07 Tw 0 -2.462 Td [(As)12.7 ( at)12.7 ( 3)12.7 (1)12.7 ( December)12.6 ( 2)12.7 (0)12.6 (2)12.7 (2)12.7 (,)12.6 ( the)12.7 ( total)12.6 ( liabilities)12.7 ( of)12.6 ( the)12.6 ( Group)12.7 ( were)12.6 ( RMB)12.6 (4)12.7 (,)12.7 (4)12.6 (5)12.7 (6)12.7 (.)12.6 (2)12.7 (8)18 ( )]TJ 0.033 Tc 0.075 Tw 0 -1.231 Td [(million)8 ( )0.5 (\()8 (3)8 (1)8 ( )0.5 (December)8.1 ( )0.5 (2)8 (0)8 (2)8 (1)8 (:)8 ( )0.5 (RMB)8 (3)8 (,)8 (2)8 (0)8 (9)8 (.)8.1 (4)7.9 (3)8.1 ( )0.5 (million)8 (\))8.1 (,)8 ( )0.5 (including)8 ( )0.5 (bank)8 ( )0.5 (borrowings)8 ( )]TJ 0.023 Tc 0 Tw 0 -1.231 Td [(and other borrowings of RMB2,494.16 million \(31 December 2021: RMB1,629\.41)-2 ( )]TJ 0.025 Tc -0.025 Tw 0 -1.231 Td (million\).)Tj 0.024 Tc 0 Tw 0 -2.462 Td [(As at 31 December 2022, the total owners\222 equity of the Group was RMB\1,921.97)-1 ( )]TJ 0.025 Tc 0 -1.231 Td (million \(31 December 2021: RMB1,910.83 million\).)Tj 0.077 Tc 0.07 Tw 0 -2.462 Td [(As)12.9 ( at)12.9 ( 3)12.8 (1)12.8 ( December)12.8 ( 2)12.8 (0)12.8 (2)12.8 (2)12.9 (,)12.8 ( the)12.8 ( gearing)12.8 ( ratio)12.8 ( of)12.8 ( the)12.9 ( Group)12.9 ( was)12.8 ( 6)12.9 (9)12.8 (.)12.8 (8)12.8 (7)12.9 (%)12.8 ( \()12.8 (3)12.9 (1)52 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (December 2021: 62.68%\).)Tj 0.044 Tc 0.07 Tw 0 -2.462 Td [(During)12.6 ( the)12.7 ( Reporting)12.7 ( Period)12.6 (,)12.7 ( the)12.7 ( turnover)12.7 ( days)12.7 ( for)12.7 ( accounts)12.7 ( receivable)12.7 ( of)12.7 ( the)19 ( )]TJ 0.028 Tc 0.08 Tw 0 -1.231 Td [(Group)3 ( )0.5 (was)3 ( )0.5 (7)3 (1)3 ( )0.5 (days)3.1 (,)3 ( )0.5 (representing)3 ( )0.5 (a)3 ( )0.5 (year)3 (-)3 (on)3 (-)3 (year)3 ( )0.5 (increase)3 ( )0.5 (of)3 ( )0.5 (1)3 (7)3 ( )0.5 (days)3 (,)3 ( )0.5 (which)2.9 ( )0.5 (was)3 ( )]TJ 0.039 Tc 0.07 Tw 0 -1.231 Td [(mainly)12.8 ( attributable)12.8 ( to)12.8 ( the)12.8 ( new)12.9 ( production)12.8 ( capacity)12.7 ( added)12.8 ( in)12.8 ( the)12.8 ( second)12.8 ( half)12.8 ( of)14 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (2022 resulting in an increase in accounts receivable.)Tj 0.058 Tc 0.07 Tw 0 -2.462 Td [(During)12.7 ( the)12.7 ( Reporting)12.7 ( Period)12.7 (,)12.7 ( the)12.7 ( inventory)12.7 ( turnover)12.7 ( days)12.7 ( of)12.7 ( the)12.7 ( Group)12.7 ( was)33 ( )]TJ 0.063 Tc 0 -1.231 Td [(5)12.3 (2)12.4 ( days)12.4 (,)12.3 ( representing)12.4 ( a)12.4 ( year)12.3 (-)12.4 (on)12.3 (-)12.4 (year)12.4 ( increase)12.4 ( of)12.4 ( 5)12.3 ( days)12.4 (,)12.3 ( which)12.3 ( was)12.4 ( mainly)38 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td [(a)0.5 (t)0.5 (tr)0.5 (i)0.5 (bu)0.5 (ta)0.5 (b)0.5 (l)0.5 (e)0.5 ( t)0.5 (o)0.5 ( a)0.5 (n)0.5 ( i)0.5 (n)0.5 (c)0.5 (re)0.5 (a)0.5 (s)0.5 (e)0.5 ( i)0.5 (n )0.5 (i)0.5 (nv)0.5 (e)0.5 (n)0.5 (to)0.5 (r)0.5 (ie)0.5 (s)0.5 ( )0.5 (of)0.5 ( )0.5 (th)0.5 (e)0.5 ( )0.5 (fi)0.5 (n)0.5 (is)0.5 (h)0.5 (e)0.5 (d )0.5 (p)0.5 (ro)0.5 (d)0.5 (uc)0.5 (t)0.5 ( )0.5 (at)0.5 ( )0.5 (th)0.5 (e)0.5 ( )0.5 (en)0.5 (d)0.5 ( o)0.5 (f)0.5 ( 2)0.5 (0)0.5 (22 )]TJ 0 -1.231 Td (under the influence from the market.)Tj ET endstreamendobj78 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 (FINANCIAL REVIEW)Tj 0 -2.462 Td [(1. )-1105.5 (Overall performance)]TJ 13 0 3.4833 13 83.7052 712.409 Tm [(\(1\) )-664.5 (Operating revenue from principal business and profit)]TJ /T1_0 1 Tf 0.042 Tc 0.07 Tw 13 0 0 13 113.3858 680.409 Tm [(During)12.8 ( the)12.8 ( Reporting)12.8 ( Period)12.8 (,)12.9 ( the)12.8 ( Group)12.8 ( recorded)12.8 ( operating)12.8 ( revenue)12.8 ( from)17 ( )]TJ 0.028 Tc 0.08 Tw 0 -1.231 Td [(its)3 ( )0.5 (principal)3 ( )0.5 (business)3 ( )0.5 (of)3 ( )0.5 (RMB)3 (2)3 (,)3 (4)3 (3)3 (6)3 (.)3 (9)3 (5)3 ( )0.5 (million)3 (,)3 ( )0.5 (representing)2.9 ( )0.6 (a)3 ( )0.5 (year)3 (-)3 (on)3.1 (-)3 (year)3.1 ( )]TJ 0.025 Tc 0.004 Tw 0 -1.231 Td (increase of RMB388.47 million or 18.96%, which was mainly due to that th\e )Tj 0.027 Tc 0.081 Tw 0 -1.231 Td [(Group)2 ( )0.5 (continued)2 ( )0.5 (to)2 ( cultivate)2 ( )0.5 (the)2 ( )0.5 (main)1.9 ( )0.5 (business)2 ( )0.5 (and)2 ( )0.5 (gradually)2 ( released)1.9 ( )0.5 (new)2 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (production capacity, resulting in year-on-year growth in sales revenue.)Tj 0.041 Tw 0 -2.462 Td (During the Reporting Period, the Group recorded total profit of RMB100.7\9 )Tj 0.064 Tc 0.07 Tw 0 -1.231 Td [(million)12.8 (,)12.8 ( representing)12.8 ( a)12.9 ( year)12.8 (-)12.8 (on)12.8 (-)12.9 (year)12.8 ( decrease)12.9 ( of)12.8 ( RMB)12.8 (8)12.8 (6)12.8 (.)12.8 (9)12.8 (2)12.9 ( million)12.9 ( or)39 ( )]TJ 0.03 Tc 0.078 Tw 0 -1.231 Td [(4)5 (6)5 (.)5 (3)5 (1)5 (%)5 (,)5 ( )0.5 (which)5 ( )0.5 (was)5 ( )0.5 (mainly)5 ( )0.5 (affected)5 ( )0.5 (by)5.1 ( market)5 ( )0.5 (factors)5 ( )0.5 (such)5 ( )0.5 (as)5 ( )0.5 (reduction)5 ( )0.5 (in)5 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (prices of solar photovoltaic glass products and rising raw material cost\s.)Tj /T1_1 1 Tf 13 0 3.4833 13 83.7052 504.409 Tm [(\(2\) )-664.5 (Administrative expenses)]TJ /T1_0 1 Tf 0.093 Tc 0.07 Tw 13 0 0 13 113.3858 472.409 Tm [(During)12.7 ( the)12.8 ( Reporting)12.7 ( Period)12.8 (,)12.7 ( the)12.8 ( Group)12.8 (\222)12.7 (s)12.7 ( administrative)12.7 ( expenses)68 ( )]TJ 0.08 Tc 0 -1.231 Td [(w)0.5 (a)0.5 (s)13 ( R)0.5 (M)0.5 (B)13 (1)13 (1)12.9 (3)13 (.)13 (3)13 (5)13 ( m)0.5 (i)0.5 (l)0.5 (li)0.5 (o)0.5 (n)13 ( \()13 (2)13 (0)13 (2)13 (1)12.9 (:)13 ( )0.5 (R)0.5 (M)0.5 (B)12.9 (1)13 (1)13 (0)13 (.)13 (1)12.9 (3)13 ( )0.5 (m)0.5 (il)0.5 (l)0.5 (i)0.5 (on)13 (\))13 (,)13 ( r)0.5 (e)0.5 (p)0.5 (r)0.5 (e)0.5 (se)0.5 (n)0.5 (t)0.5 (i)0.5 (ng)13 ( )0.5 (a)55 ( )]TJ 0.025 Tc 0.049 Tw 0 -1.231 Td (year-on-year increase of RMB3.22 million or 2.92%, which was mainly due \)Tj 0 Tw 0 -1.231 Td (to the increase in administrative personnel remunerations.)Tj /T1_1 1 Tf 13 0 3.4833 13 83.7052 392.409 Tm [(\(3\) )-664.5 (Finance costs)]TJ /T1_0 1 Tf 0.04 Tc 0.07 Tw 13 0 0 13 113.3858 360.409 Tm [(During)12.7 ( the)12.7 ( Reporting)12.6 ( Period)12.6 (,)12.7 ( the)12.6 ( Group)12.6 (\222)12.7 (s)12.7 ( finance)12.7 ( costs)12.6 ( included)12.7 ( in)12.7 ( profit)15 ( )]TJ 0.029 Tc 0.079 Tw 0 -1.231 Td [(and)4 ( )0.5 (loss)4 ( )0.5 (was)4.1 ( )0.5 (RMB)4 (7)4 (2)4 (.)4 (0)4 (5)4 ( )0.5 (million)4 ( )0.5 (\()4 (2)4.1 (0)4 (2)4 (1)4 (:)4 ( )0.5 (RMB)4 (6)4 (9)4 (.)4 (4)4 (4)4 ( )0.5 (million)4 (\))4 (,)4 ( )0.5 (representing)4 ( )0.5 (a)4 ( )]TJ 0.025 Tc 0.049 Tw 0 -1.231 Td (year-on-year increase of RMB2.61 million or 3.76%, which was mainly due \)Tj 0.026 Tw 0 -1.231 Td (to that with the expansion of the scale of photovoltaic glass, working c\apital )Tj 0 Tw 0 -1.231 Td (needs increased, resulting in an increase in borrowings.)Tj /T1_1 1 Tf 13 0 3.4833 13 83.7052 264.409 Tm [(\(4\) )-664.5 (Selling expenses)]TJ /T1_0 1 Tf 0.041 Tc 0.07 Tw 13 0 0 13 113.3858 232.409 Tm [(During)12.2 ( the)12.2 ( Reporting)12.2 ( Period)12.2 (,)12.2 ( the)12.3 ( Group)12.3 (\222)12.2 (s)12.2 ( selling)12.2 ( expenses)12.3 ( was)12.2 ( RMB)12.2 (4)12.2 (.)12.2 (9)12.2 (8)16 ( )]TJ 0.057 Tc 0 -1.231 Td [(million)12.7 ( \()12.8 (2)12.7 (0)12.8 (2)12.7 (1)12.8 (:)12.8 ( RMB)12.7 (7)12.8 (.)12.7 (1)12.8 (4)12.8 ( million)12.8 (\))12.7 (,)12.8 ( representing)12.8 ( a)12.8 ( year)12.8 (-)12.7 (on)12.7 (-)12.8 (year)12.8 ( decrease)32 ( )]TJ 0.042 Tc 0 -1.231 Td [(of)12.3 ( RMB)12.4 (2)12.3 (.)12.4 (1)12.4 (6)12.3 ( million)12.4 ( or)12.4 ( 3)12.4 (0)12.3 (.)12.4 (2)12.4 (1)12.3 (%)12.4 (,)12.4 ( which)12.4 ( was)12.3 ( mainly)12.3 ( due)12.3 ( to)12.4 ( the)12.4 ( Company)12.3 (\222)12.4 (s)17 ( )]TJ 0.031 Tc 0.077 Tw 0 -1.231 Td [(enhanced)6.1 ( control)6 ( )0.5 (over)6 ( )0.5 (expenses)6 (,)6 ( )0.5 (which)6 ( )0.5 (resulted)6 ( )0.5 (in)6 ( )0.5 (a)6 ( )0.5 (year)6 (-)6 (on)6 (-)6 (year)5.9 ( )0.6 (decrease)6 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (in marketing staff salaries, travel expenses and hospitality expenses.)Tj ET endstreamendobj77 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 (\226 102 \226)Tj 0.051 Tc 0.07 Tw 13 0 0 13 56.6929 776.3179 Tm [(Shangrao)12.5 ( Base)12.4 ( plans)12.5 ( to)12.4 ( build)12.5 ( 1)12.4 (0)12.5 ( furnaces)12.4 ( and)12.5 ( related)12.5 ( deep)12.4 (-)12.5 (processing)12.4 ( production)26 ( )]TJ 0.047 Tc 0 -1.231 Td [(lines)12.1 ( for)12 ( ultra)12.1 (-)12 (thin)12.1 ( and)12.1 ( high)12.1 (-)12.1 (transmissivity)12.1 ( photovoltaic)12.1 ( glass)12.1 ( by)12 ( three)12.1 ( tranches)12.1 ( of)22 ( )]TJ 0.025 Tc 0.081 Tw 0 -1.231 Td [(investment, with )0.5 (three 1,000t/d furnaces )0.5 (and )0.5 (related deep-processing )0.5 (production )0.5 (lines )]TJ 0.017 Tw 0 -1.231 Td (to be built in Phase I. During the Reporting Period, the first furnace o\f Phase I was put )Tj 0.032 Tc 0.076 Tw 0 -1.231 Td [(into)7 ( )0.5 (service)7 (,)7 ( )0.5 (following)7 ( )0.5 (which)7 (,)7 ( )0.5 (the)7 ( )0.5 (construction)7 ( )0.5 (was)7.1 ( )0.5 (promoted)7 ( )0.5 (comprehensively)7 (,)7 ( )0.5 (with)7 ( )]TJ 0.029 Tc 0.079 Tw 0 -1.231 Td [(stronger)4 ( )0.5 (efforts)4.1 ( )0.5 (to)4 ( )0.5 (build)4 ( )0.6 (the)4 ( )0.5 (other)4 ( )0.5 (two)4 ( )0.5 (furnaces)4 ( )0.5 (and)4 ( )0.5 (deep)4 (-)4 (processing)4 ( )0.5 (production)4 ( )0.5 (lines)4 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (and the Phase II and Phase III.)Tj 0.048 Tc 0.07 Tw 0 -2.462 Td [(Xianyang)12.8 ( Base)12.7 ( plans)12.8 ( to)12.7 ( build)12.8 ( five)12.8 ( deep)12.8 (-)12.8 (processing)12.7 ( production)12.8 ( lines)12.8 ( for)12.7 ( ultra)12.8 (-)12.8 (thin)12.8 (,)23 ( )]TJ 0.03 Tc 0.078 Tw 0 -1.231 Td [(double)5 (-)5 (film)5 (,)5 ( )0.5 (high)5 (-)5 (transmissivity)5 ( )0.5 (and)5 ( )0.6 (large)5.1 (-)4.9 (size)5 ( )0.5 (photovoltaic)5 ( )0.5 (glass)5 ( )0.5 (by)5 ( )0.5 (two)5 ( )0.5 (tranches)5 ( )0.5 (of)5 ( )]TJ 0.039 Tc 0.07 Tw 0 -1.231 Td [(inve)0.5 (stme)0.5 (nt)12.9 (,)12.9 ( wi)0.5 (th)12.9 ( thr)0.5 (ee)12.9 ( d)0.5 (eep)12.9 (-)13 (proce)0.5 (ssing)12.9 ( )0.5 (produc)0.5 (tion)12.9 ( )0.5 (lines)13 ( for)12.9 ( p)0.5 (hotovol)0.5 (taic)12.9 ( )0.5 (glass)13 ( buil)0.5 (t)14 ( )]TJ 0.025 Tc 0.08 Tw 0 -1.231 Td (in Phase I, which have all reached the designed capacity and offered sta\ble supply to )Tj 0.031 Tc 0.077 Tw 0 -1.231 Td [(strategic)6 ( )0.5 (customers)6 (.)6 ( )0.5 (With)6 ( )0.5 (the)6 ( )0.5 (success)6 ( )0.5 (in)5.9 ( )0.6 (the)6 ( )0.5 (commercialisation)6 ( )0.5 (technology)6.1 ( )0.5 (of)6 ( )0.5 (1)6 (.)6 (6)6 (mm)6 ( )]TJ 0.025 Tc 0.083 Tw 0 -1.231 Td [(ultra-thin )0.5 (and large-size )0.5 (photovoltaic glass and )0.5 (the )0.5 (development )0.5 (of )0.5 (new )0.5 (products, )0.5 (the )]TJ 0 Tw 0 -1.231 Td (base was accredited as \223National High-Tech Enterprise\224.)Tj 0.046 Tc 0.07 Tw 0 -2.462 Td [(In)12.9 ( the)12.9 ( photovoltaic)12.9 ( gl)0.5 (ass)12.9 ( field)12.9 (,)12.9 ( the)12.9 ( Group)12.9 ( ha)0.5 (s)12.9 ( built)12.9 ( eight)12.9 ( core)12.9 ( technology)12.9 ( s)0.5 (yste)0.5 (ms)12.9 (,)21 ( )]TJ 0 -1.231 Td [(developed)12.8 ( the)12.8 ( intelligent)12.8 (,)12.7 ( high)12.8 (-)12.8 (stability)12.8 ( and)12.8 ( large)12.8 (-)12.7 (volume)12.8 ( calendering)12.8 ( machine)12.8 ( for)21.1 ( )]TJ 0.03 Tc 0.078 Tw 0 -1.231 Td [(thin)5 ( )0.5 (photovoltaic)5 ( )0.5 (glass)5 (,)5 ( )0.5 (employed)5 ( )0.5 (intelligent)5 ( )0.5 (facilities)5 ( )0.5 (including)5.1 ( the)5 ( )0.5 (automatic)5 ( )0.5 (visual)5 ( )]TJ 0.059 Tc 0.07 Tw 0 -1.231 Td [(inspection)12.7 ( system)12.6 ( and)12.7 ( achieved)12.7 ( the)12.7 ( upgrading)12.7 ( from)12.8 ( manufacturing)12.7 ( to)12.7 ( intelligent)34 ( )]TJ 0.025 Tc 0.022 Tw 0 -1.231 Td [(manufacturing. Remaining )0.5 (customer oriented, )0.5 (the Group adjusted )0.5 (the product )0.5 (structure )]TJ 0.067 Tc 0.07 Tw 0 -1.231 Td [(and)12.2 ( witnessed)12.2 ( rapid)12.2 ( growth)12.1 ( in)12.2 ( production)12.2 ( and)12.2 ( sales)12.2 ( volume)12.2 ( of)12.2 ( thin)12.1 (,)12.2 ( large)12.2 (-)12.2 (size)12.1 (,)42 ( )]TJ 0.025 Tc 0.042 Tw 0 -1.231 Td (double-glazed photovoltaic glass products. With the construction of digi\tal supply and )Tj 0.035 Tc 0.073 Tw 0 -1.231 Td [(marketing)10 ( )0.5 (platform)10 ( )0.5 (and)10 ( )0.6 (the)10 ( )0.5 (adoption)10 ( )0.5 (of)10 ( )0.5 (centralised)10 ( )0.6 (procurement)10 ( )0.5 (sales)10 (,)10 ( )0.5 (it)10 ( )0.5 (maintained)10 ( )]TJ 0.064 Tc 0.07 Tw 0 -1.231 Td [(strong)12.5 ( cooperation)12.5 ( with)12.5 ( major)12.6 ( strategic)12.5 ( customers)12.5 ( and)12.5 ( secured)12.5 ( abundant)12.5 ( orders)39 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (throughout the year, manifesting notable strength as an industry leader.\)Tj /T1_1 1 Tf 0 -2.462 Td (FUTURE PROSPECTS)Tj /T1_0 1 Tf 0.058 Tw 0 -2.462 Td (In the future, the Group will continue to focus on the scale development\ and strategic )Tj 0.03 Tc 0.078 Tw 0 -1.231 Td [(industrial)5 ( )0.5 (deployment)5 ( )0.5 (of)5.1 ( )0.5 (photovoltaic)5 ( )0.5 (glass)5 ( )0.5 (under)5 ( )0.5 (the)5 ( )0.5 (backdrop)5 ( )0.5 (of)5 ( )0.5 (China)5 ( )0.5 (ramping)5 ( )0.5 (up)5 ( )]TJ 0.046 Tc 0.07 Tw 0 -1.231 Td [(efforts)12.3 ( to)12.3 ( accelerate)12.2 ( carbon)12.3 ( peak)12.2 ( emissions)12.2 ( and)12.3 ( carbon)12.2 ( neutrality)12.3 (,)12.3 ( and)12.3 ( will)12.3 ( further)21 ( )]TJ 0.037 Tc 0.071 Tw 0 -1.231 Td [(consolidate)12 ( )0.5 (the)12 ( )0.5 (competitive)12.1 ( )0.5 (advantage)12 ( )0.5 (and)12 ( )0.5 (leading)12 ( )0.5 (position)12 ( )0.6 (by)12 ( )0.5 (greater)12.1 ( breakthrough)12 ( )]TJ 0.044 Tc 0.07 Tw 0 -1.231 Td [(in)12.3 ( development)12.3 ( of)12.2 ( key)12.3 ( technologies)12.2 (,)12.3 ( strengthened)12.2 ( cost)12.2 ( control)12.3 (,)12.2 ( improved)12.3 ( customer)19 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (stickiness and expanded market share.)Tj ET endstreamendobj73 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 (\226 101 \226)Tj /T1_1 1 Tf 13 0 0 13 56.6929 776.409 Tm (RESULTS AND DIVIDEND)Tj /T1_0 1 Tf 0.027 Tc 0.081 Tw 0 -2.462 Td [(During)2 ( )0.5 (the)2 ( )0.5 (Reporting)2 ( )0.5 (Period)2 (,)2 ( )0.5 (the)2 ( G)0.5 (roup)2 ( re)0.5 (corded)2 ( )0.5 (operating)2 ( )0.5 (revenue)2 ( )0.5 (of)2 ( )0.5 (RMB)2 (2)2 (,)2 (4)2 (7)2 (0)1.9 (.)2 (2)2 (8)2 ( )]TJ 0.035 Tc 0.073 Tw 0 -1.231 Td [(million)10 (,)10 ( )0.5 (representing)10 ( )0.5 (a)10 ( )0.5 (year)10 (-)10 (on)10 (-)10 (year)10.1 ( )0.5 (increase)10 ( )0.5 (of)10 ( )0.5 (RMB)10 (4)10 (0)10 (3)10 (.)10 (2)10 (1)10 ( )0.5 (million)9.9 ( )0.6 (or)10 ( )0.5 (1)10 (9)10 (.)10 (5)10 (1)10 (%)10 (.)10 ( )0.5 (The)10 ( )]TJ 0.037 Tc 0.071 Tw 0 -1.231 Td [(Group)12 ( )0.5 (recorded)12 ( )0.5 (the)12.1 ( )0.5 (total)12 ( )0.5 (profits)12 ( )0.5 (of)12 ( )0.5 (RMB)12 (1)12 (0)12 (0)12 (.)12 (7)12 (9)12 ( )0.5 (million)12 (,)12 ( )0.5 (representing)12 ( )0.6 (a)12 ( )0.5 (year)12 (-)12 (on)12 (-)12 (year)12.1 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (decrease of RMB86.92 million or 46.31%.)Tj 0.072 Tw 0 -2.462 Td (In light of the absence of accumulated surplus in 2022, the Board has re\solved not to )Tj 0.022 Tw 0 -1.231 Td (distribute any final dividend for the year ended 31 December 2022, which\ is subject to )Tj 0.083 Tw 0 -1.231 Td [(the )0.5 (approval )0.5 (by )0.5 (the )0.5 (shareholders )0.5 (of )0.5 (the )0.5 (Company )0.5 (at )0.5 (the )0.5 (2022 )0.5 (annual )0.5 (general )0.5 (meeting )]TJ 0.065 Tw 0 -1.231 Td (to be held in 2023. Further details in relation to the closure of regist\er of member for )Tj 0.036 Tw 0 -1.231 Td (H shares will be announced by the Company after confirming the arrangeme\nt of such )Tj 0 Tw 0 -1.231 Td (general meeting.)Tj /T1_1 1 Tf 0 -2.462 Td (BUSINESS REVIEW)Tj /T1_0 1 Tf 0.039 Tw 0 -2.462 Td (During the Reporting Period, the Group, relying on the advantages of the\ photovoltaic )Tj 0.027 Tc 0.081 Tw 0 -1.231 Td [(glass)2 ( )0.5 (team)2 ( )0.5 (in)1.9 ( )0.5 (technology)2 ( )0.5 (and)2 ( )0.5 (regional)1.9 ( )0.5 (resources)2 (,)2 ( )0.5 (boosted)2 ( )0.5 (the)2.1 ( )0.5 (solar)2 ( )0.5 (photovoltaic)2 ( )0.5 (glass)2 ( )]TJ 0.033 Tc 0.075 Tw 0 -1.231 Td [(business)8 ( )0.5 (to)8 ( )0.5 (develop)8 ( )0.5 (at)8.1 ( )0.5 (a)8 ( )0.5 (faster)8 ( )0.5 (pace)8 (.)8 ( )0.5 (Hefei)8.1 ( )0.5 (Base)8 ( )0.5 (and)8 ( )0.5 (Yan)8 (\222)8 (an)8 ( )0.5 (Base)8 ( )0.5 (maintained)8 ( )0.5 (steady)8 ( )]TJ 0.046 Tc 0.07 Tw 0 -1.231 Td [(and)12.4 ( healthy)12.4 ( development)12.4 (;)12.4 ( the)12.4 ( first)12.4 ( furnace)12.5 ( of)12.4 ( Shangrao)12.4 ( Base)12.4 ( was)12.5 ( put)12.4 ( into)12.4 ( service)12.5 (;)21 ( )]TJ 0.036 Tc 0.072 Tw 0 -1.231 Td [(the)11 ( )0.5 (three)11 ( )0.5 (deep)11 (-)11 (processing)11 ( )0.5 (production)11 ( )0.5 (lines)11 ( )0.5 (of)11 ( )0.5 (Phase)11 ( )0.5 (I)11 ( )0.5 (of)11 ( )0.5 (Xianyang)11 ( )0.5 (Base)11 ( )0.5 (reached)11 ( )0.5 (the)11 ( )]TJ 0.025 Tc 0.083 Tw 0 -1.231 Td [(designed )0.5 (capacity, )0.5 (all of )0.5 (which )0.5 (indicated )0.5 (that the )0.5 (Group )0.5 (has )0.5 (reached )0.5 (a )0.5 (large business )]TJ 0.055 Tc 0.07 Tw 0 -1.231 Td [(scale)12.4 ( delivering)12.4 ( positive)12.4 ( benefits)12.4 (.)12.4 ( In)12.3 ( the)12.5 ( meantime)12.4 (,)12.4 ( as)12.4 ( the)12.5 ( Group)12.4 ( increased)12.4 ( R)12.5 (&)12.3 (D)30.1 ( )]TJ 0.04 Tc 0 -1.231 Td [(investments)12.5 (,)12.4 ( adjusted)12.5 ( the)12.4 ( product)12.4 ( structure)12.4 ( and)12.4 ( expanded)12.4 ( the)12.5 ( supply)12.5 ( and)12.4 ( marketing)15 ( )]TJ 0.025 Tc 0.079 Tw 0 -1.231 Td (scale, the shipment of photovoltaic glass of the year recorded year-on-y\ear growth of )Tj 0.043 Tc 0.07 Tw 0 -1.231 Td [(approximately)12.7 ( 5)12.6 (1)12.7 (%)12.6 (,)12.7 ( with)12.6 ( new)12.7 ( products)12.7 ( accounting)12.7 ( for)12.7 ( much)12.7 ( greater)12.6 ( proportions)12.7 ( in)18 ( )]TJ 0.025 Tc 0.044 Tw 0 -1.231 Td (the product portfolio. 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S Q BT 0 Tc 0 Tw 13 0 0 13 418.0468 315.9549 Tm ( )Tj ET q 1 0 0 1 436.5354 314.5539 cm 0 0 m 102.047 0 l S Q BT /T1_0 1 Tf 13 0 0 13 531.4327 315.9549 Tm ( )Tj 0.025 Tc -0.025 Tw -34.338 -2.462 Td (Total)Tj /T1_1 1 Tf 20.641 0 Td (3,483,156.02)Tj /T1_0 1 Tf 7.839 0 Td (-10,033,127.02)Tj ET 2.5 w q 1 0 0 1 323.1496 278.3904 cm 0 0 m 102.047 0 l S Q 0.835 w q 1 0 0 1 323.1496 275.0578 cm 0 0 m 102.047 0 l S Q BT /T1_1 1 Tf 0 Tc 0 Tw 13 0 0 13 317.4803 276.2913 Tm ( )Tj ET 2.5 w q 1 0 0 1 436.5355 278.3904 cm 0 0 m 102.047 0 l S Q 0.835 w q 1 0 0 1 436.5354 275.0578 cm 0 0 m 102.047 0 l S Q BT /T1_0 1 Tf 13 0 0 13 430.8661 276.2913 Tm ( )Tj ET endstreamendobj99 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 -0.025 Tw 10.4 0 0 13 56.6929 776.409 Tm (XVI.)Tj 0 Tw 13 0 0 13 79.3957 776.409 Tm [( )-159.1 (LONG-TERM PAYABLES)]TJ -0.025 Tw 0.434 -3.692 Td (Item)Tj 0 Tw 20.335 1.231 Td (31 December )Tj -0.025 Tw 3.756 -1.231 Td (2022)Tj /T1_0 1 Tf 0 Tw 5.188 1.231 Td (31 December )Tj -0.025 Tw 3.534 -1.231 Td (2021 )Tj -1.926 -1.231 Td (\(restated\))Tj 0 Tw -30.887 -2.462 Td (Long-term payables)Tj /T1_1 1 Tf -0.025 Tw 20.116 0 Td (50,000,000.00)Tj /T1_0 1 Tf 8.722 0 Td (13,465,592.05)Tj ET 0 0 0 1 K 0.5 w q 1 0 0 1 323.1497 675.9989 cm 0 0 m 102.047 0 l S Q BT /T1_1 1 Tf 0 Tc 0 Tw 13 0 0 13 418.0469 677.3999 Tm ( )Tj ET q 1 0 0 1 436.5355 675.9989 cm 0 0 m 102.047 0 l S Q BT /T1_0 1 Tf 13 0 0 13 531.4327 677.3999 Tm ( )Tj 0.025 Tc -0.025 Tw -34.338 -2.462 Td (Total)Tj /T1_1 1 Tf 20.116 0 Td (50,000,000.00)Tj /T1_0 1 Tf 8.722 0 Td (13,465,592.05)Tj ET 2.5 w q 1 0 0 1 323.1497 639.8353 cm 0 0 m 102.047 0 l S Q 0.835 w q 1 0 0 1 323.1497 636.5028 cm 0 0 m 102.047 0 l S Q BT /T1_1 1 Tf 0 Tc 0 Tw 13 0 0 13 317.4804 637.7363 Tm ( )Tj ET 2.5 w q 1 0 0 1 436.5355 639.8353 cm 0 0 m 102.047 0 l S Q 0.835 w q 1 0 0 1 436.5355 636.5028 cm 0 0 m 102.047 0 l S Q BT /T1_0 1 Tf 13 0 0 13 430.8662 637.7363 Tm ( )Tj /T1_1 1 Tf 0.025 Tc -26.602 -2.335 Td [(1. )-1105.5 (Long-term payables)]TJ -0.025 Tw 2.18 -3.692 Td (Item)Tj 0 Tw 18.155 1.231 Td (31 December )Tj -0.025 Tw 3.756 -1.231 Td (2022)Tj /T1_0 1 Tf 0 Tw 5.188 1.231 Td (31 December )Tj -0.025 Tw 3.534 -1.231 Td (2021 )Tj -1.926 -1.231 Td (\(restated\))Tj -28.707 -2.462 Td (Borrowings)Tj /T1_1 1 Tf 17.935 0 Td (50,000,000.00)Tj /T1_0 1 Tf 0 Tw -17.935 -1.231 Td (Financing leasing expenses)Tj -0.025 Tw 26.657 0 Td (13,653,568.04)Tj 0 Tw -26.657 -1.231 Td (Unrecognised financing expenses)Tj -0.025 Tw 27.624 0 Td (-187,975.99)Tj ET 0.5 w q 1 0 0 1 323.1497 474.9773 cm 0 0 m 102.047 0 l S Q BT /T1_1 1 Tf 0 Tc 0 Tw 13 0 0 13 418.0469 476.3782 Tm ( )Tj ET q 1 0 0 1 436.5355 474.9773 cm 0 0 m 102.047 0 l S Q BT /T1_0 1 Tf 13 0 0 13 531.4327 476.3782 Tm ( )Tj 0.025 Tc -0.025 Tw -32.157 -2.462 Td (Total)Tj /T1_1 1 Tf 17.935 0 Td (50,000,000.00)Tj /T1_0 1 Tf 8.722 0 Td (13,465,592.05)Tj ET 2.5 w q 1 0 0 1 323.1497 438.8135 cm 0 0 m 102.047 0 l S Q 0.835 w q 1 0 0 1 323.1497 435.481 cm 0 0 m 102.047 0 l S Q BT /T1_1 1 Tf 0 Tc 0 Tw 13 0 0 13 418.0469 436.7145 Tm ( )Tj ET 2.5 w q 1 0 0 1 436.5355 438.8135 cm 0 0 m 102.047 0 l S Q 0.835 w q 1 0 0 1 436.5355 435.481 cm 0 0 m 102.047 0 l S Q BT /T1_0 1 Tf 13 0 0 13 531.4327 436.7145 Tm ( )Tj 0.025 Tc -32.157 -2.411 Td (Explanation on long-term payables:)Tj /T1_1 1 Tf -0.025 Tw 10.4 0 0 13 113.3859 372.3655 Tm (Lender)Tj 20.169 0 Td (2022.12.31)Tj 5.815 0 Td (Collateral/guarantor)Tj /T1_0 1 Tf 0.005 Tc 0 Tw -25.984 -2.538 Td (Shangrao Binjiang Investment Co., Ltd.*)Tj 0 Tc 10.4 0 0 13 286.7212 339.3655 Tm ( )Tj 10.4 0 0 13 126.4253 322.8655 Tm (\()Tj /C0_0 1 Tf 0.025 Tc -0.025 Tw 0.358 0 Td <026A1658033913F503EA04B30F1F03DE082202AE03210081>Tj /T1_0 1 Tf 17.232 1.269 Td (50,000,000.00)Tj 0 Tw 7.14 0 Td (IRICO Group New Energy )Tj 1.254 -1.269 Td (Company Limited \()Tj /C0_0 1 Tf -0.025 Tw <0A7908000DAB0FA00E2D>Tj 0 -1.269 Td <09900E550670038503DE082202AE03210081>Tj /T1_0 1 Tf -27.238 -2.77 Td (Total)Tj 18.844 0 Td (50,000,000.00)Tj ET 2.5 w q 1 0 0 1 298.5828 264.7918 cm 0 0 m 73.701 0 l S Q 0.835 w q 1 0 0 1 298.5828 261.4593 cm 0 0 m 73.701 0 l S Q BT 0 Tc 0 Tw 10.4 0 0 13 366.5636 262.6928 Tm ( )Tj 0.025 Tc -0.025 Tw 11 0 2.9474 11 112.257 233.3438 Tm (Note:)Tj 0.041 Tc 0.07 Tw 11 0 0 11 139.2026 233.3438 Tm [( )131 (T)0.5 (he)13 ( )0.5 (bo)0.5 (rr)0.5 (o)0.5 (wi)0.5 (ng)13 ( p)0.5 (e)0.5 (ri)0.5 (o)0.5 (d)12.9 ( )0.5 (of)13 ( S)0.5 (h)0.5 (an)0.5 (gr)0.5 (a)0.5 (o)12.9 ( )0.5 (Bi)0.5 (nj)0.5 (i)0.5 (an)0.5 (g)12.9 ( )0.5 (In)0.5 (v)0.5 (es)0.5 (t)0.5 (me)0.5 (nt)13 ( C)0.5 (o)13 (.)12.9 (,)13 ( L)0.5 (td)13 (.)12.9 ( )0.5 (i)0.5 (s)12.9 ( )0.5 (f)0.5 (ro)0.5 (m)12.9 ( )0.5 (1)12.9 ( )0.5 (A)0.5 (pr)0.5 (il)16 ( )]TJ 0.025 Tc 0.056 Tw 0.23 -1.318 Td (2022 to 31 March 2025 bearing a floating interest rate and as at 31 Dece\mber 2022 )Tj 0 Tw 0 -1.318 Td (the borrowing rate was 4.08%.)Tj ET endstreamendobj98 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 97 \226)Tj 13 0 0 13 85.0394 776.3179 Tm (Explanations on classification of long-term borrowings:)Tj 0 -2.385 Td (Guaranteed borrowings:)Tj /T1_1 1 Tf -0.025 Tw 7.8 0 0 13 85.0394 697.8179 Tm (Lender)Tj 0 Tw 30.511 1.231 Td (31 December )Tj -0.025 Tw 3.756 -1.231 Td (2022)Tj 4.619 0 Td (Guarantor)Tj /T1_0 1 Tf 0 Tw -38.886 -2.462 Td (Shanghai Pudong Development Bank Co., Ltd. Xianyang Branch )Tj 0 Tc 1.09 -1.231 Td (\()Tj /C0_0 1 Tf 0.025 Tc -0.025 Tw 0.358 0 Td <026A090E090C06070CEF089D10D504110670038503DE082202AE032106D50DA202B10411>Tj /T1_0 1 Tf 0 Tc 0 Tw (\))Tj 0.025 Tc -0.025 Tw 28.318 1.231 Td (275,877,683.54)Tj 0.024 Tc 0 Tw 9.119 0 Td [(IRICO Group New Energy Company Limited)-1 ( )]TJ 0 Tc 1.09 -1.231 Td (\()Tj /C0_0 1 Tf 0.025 Tc -0.025 Tw 0.358 0 Td <0A7908000DAB0FA00E2D09900E550670038503DE082202AE0321>Tj /T1_0 1 Tf 0 Tc 0 Tw (\))Tj 0.025 Tc -40.334 -1.231 Td (China Construction Bank Corporation Shangrao Branch )Tj 0 Tc 7.8 0 0 13 271.9644 633.8179 Tm ( )Tj 7.8 0 0 13 93.5433 617.8179 Tm (\()Tj /C0_0 1 Tf 0.025 Tc -0.025 Tw 0.358 0 Td <02950A3707140BA310D504110670038503DE082202AE0321026A1658033902B10411>Tj /T1_0 1 Tf 0 Tc 0 Tw (\))Tj 0.025 Tc -0.025 Tw 28.318 1.231 Td (225,000,000.00)Tj 0.024 Tc 0 Tw 9.119 0 Td [(IRICO Group New Energy Company Limited)-1 ( )]TJ 0 Tc 1.09 -1.231 Td (\()Tj /C0_0 1 Tf 0.025 Tc -0.025 Tw 0.358 0 Td <0A7908000DAB0FA00E2D09900E550670038503DE082202AE0321>Tj /T1_0 1 Tf 0 Tc 0 Tw (\))Tj 0.025 Tc -40.334 -1.231 Td (China Construction Bank Corporation Hefei Chengdong )Tj 1.09 -1.231 Td (Sub-branch \()Tj /C0_0 1 Tf -0.025 Tw <02950A3707140BA310D504110670038503DE082202AE032103A5066D06EC060702D50411>Tj /T1_0 1 Tf 0 Tw (\) )Tj -0.025 Tw 29.201 1.231 Td (75,675,619.71)Tj 0.024 Tc 0 Tw 8.594 0 Td [(IRICO Group New Energy Company Limited)-1 ( )]TJ 0 Tc 1.09 -1.231 Td (\()Tj /C0_0 1 Tf 0.025 Tc -0.025 Tw 0.358 0 Td <0A7908000DAB0FA00E2D09900E550670038503DE082202AE0321>Tj /T1_0 1 Tf 0 Tw (\) )Tj -40.334 -1.231 Td (China Construction Bank Corporation Xianyang Branch )Tj 0 Tc 7.8 0 0 13 272.8302 569.8179 Tm ( )Tj 7.8 0 0 13 93.5433 553.8179 Tm (\()Tj /C0_0 1 Tf 0.025 Tc -0.025 Tw 0.358 0 Td <02950A3707140BA310D504110670038503DE082202AE032106D50DA202B10411>Tj /T1_0 1 Tf 0 Tc 0 Tw (\))Tj 0.025 Tc -0.025 Tw 28.843 1.231 Td (38,286,236.31)Tj 0.024 Tc 0 Tw 8.594 0 Td [(IRICO Group New Energy Company Limited)-1 ( )]TJ 0 Tc 1.09 -1.231 Td (\()Tj /C0_0 1 Tf 0.025 Tc -0.025 Tw 0.358 0 Td <0A7908000DAB0FA00E2D09900E550670038503DE082202AE0321>Tj /T1_0 1 Tf 0 Tc 0 Tw (\))Tj 0.025 Tc -40.334 -1.231 Td (Shanghai Pudong Development Bank Co., Ltd. Shangrao Branch )Tj 0 Tc 1.09 -1.231 Td (\()Tj /C0_0 1 Tf 0.025 Tc -0.025 Tw 0.358 0 Td <026A090E090C06070CEF089D10D504110670038503DE082202AE0321026A165802B10411>Tj /T1_0 1 Tf 0 Tc 0 Tw (\))Tj 0.025 Tc -0.025 Tw 28.843 1.231 Td (10,520,000.00)Tj 0.024 Tc 0 Tw 8.594 0 Td [(IRICO Group New Energy Company Limited)-1 ( )]TJ 0 Tc 1.09 -1.231 Td (\()Tj /C0_0 1 Tf 0.025 Tc -0.025 Tw 0.358 0 Td <0A7908000DAB0FA00E2D09900E550670038503DE082202AE0321>Tj /T1_0 1 Tf 0 Tw (\) )Tj -40.334 -1.231 Td (China CITIC Bank Co., Ltd. Heifei Economic Development Zone )Tj 1.09 -1.231 Td (Sub-branch \()Tj /C0_0 1 Tf -0.025 Tw <029506A610D504110670038503DE082202AE032103A5066D0EBE0D9A0A1C02D50411>Tj /T1_0 1 Tf 0 Tc 0 Tw (\))Tj 0.025 Tc -0.025 Tw 29.726 1.231 Td (5,000,000.00)Tj 0.024 Tc 0 Tw 8.069 0 Td [(IRICO Group New Energy Company Limited)-1 ( )]TJ 0 Tc 1.09 -1.231 Td (\()Tj /C0_0 1 Tf 0.025 Tc -0.025 Tw 0.358 0 Td <0A7908000DAB0FA00E2D09900E550670038503DE082202AE0321>Tj /T1_0 1 Tf 0 Tc 0 Tw (\))Tj 0.025 Tc -0.025 Tw -40.334 -2.693 Td (Total)Tj 29.767 0 Td (630,359,539.56)Tj ET 0 0 0 1 K 2.5 w q 1 0 0 1 308.9763 449.2443 cm 0 0 m 59.528 0 l S Q 0.835 w q 1 0 0 1 308.9764 445.9118 cm 0 0 m 59.528 0 l S Q BT 0 Tc 0 Tw 7.8 0 0 13 364.2139 447.1453 Tm ( )Tj 0.025 Tc -0.025 Tw 11 0 2.9474 11 83.9105 419.7963 Tm (Note:)Tj 0 Tw 11 0 0 11 110.856 419.7963 Tm [( )45 (The Guarantor is the Company, which guarantees its subsidiaries.)]TJ ET endstreamendobj97 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 96 \226)Tj 13 0 0 13 85.0394 776.3179 Tm (Explanations on long-term payables due within one year:)Tj /T1_1 1 Tf -0.025 Tw 9.1 0 0 13 85.0394 744.3179 Tm (Lender)Tj 0 Tw 18.754 0 Td (Closing balance)Tj -0.025 Tw 8.721 0 Td (Collateral/guarantor)Tj /T1_0 1 Tf 0 Tw -27.474 -2.462 Td (Shangrao Binjiang Investment Co., Ltd.*)Tj 0 Tc 9.1 0 0 13 243.8059 712.3179 Tm ( )Tj 9.1 0 0 13 94.1102 696.3179 Tm (\()Tj /C0_0 1 Tf 0.025 Tc -0.025 Tw 0.358 0 Td <026A1658033913F503EA04B30F1F03DE082202AE0321>Tj /T1_0 1 Tf 0 Tc 0 Tw (\))Tj /T1_1 1 Tf 0.025 Tc -0.025 Tw 20.3 1.231 Td (62,256.94)Tj /T1_0 1 Tf 0 Tw 5.82 0 Td (IRICO Group New Energy Company Limited )Tj 0 Tc 9.1 0 0 13 513.2676 712.3179 Tm ( )Tj 9.1 0 0 13 344.1259 696.3179 Tm (\()Tj /C0_0 1 Tf 0.025 Tc -0.025 Tw 0.358 0 Td <0A7908000DAB0FA00E2D09900E550670038503DE082202AE0321>Tj /T1_0 1 Tf 0 Tc 0 Tw (\))Tj 0.025 Tc -0.025 Tw -28.829 -2.693 Td (Total)Tj /T1_1 1 Tf 21.654 0 Td (62,256.94)Tj ET 0 0 0 1 K 2.5 w q 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-21.255 -2.308 Td (Total)Tj /T1_1 1 Tf 15.755 0 Td (31,092,733.24)Tj ET 2.5 w q 1 0 0 1 323.1496 56.3256 cm 0 0 m 102.047 0 l S Q 0.835 w q 1 0 0 1 323.1496 52.9931 cm 0 0 m 102.047 0 l S Q BT 0 Tc 0 Tw 13 0 0 13 317.4803 54.2266 Tm ( )Tj ET endstreamendobj104 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 93 \226)Tj /T1_1 1 Tf 13 0 0 13 85.0394 776.409 Tm [(2. )-1105.5 (Significant accounts payable aged over 1 year)]TJ -0.025 Tw 2.181 -4.923 Td (Item)Tj 0 Tw 18.155 1.231 Td (31 December )Tj -0.025 Tw 3.756 -1.231 Td (2022)Tj 0 Tw 3.601 2.462 Td (Reasons for )Tj 0 -1.231 Td (outstanding or )Tj 0 -1.231 Td (carried forward)Tj /T1_0 1 Tf 0.024 Tc -25.512 -2.462 Td (Xidian Baoji Electric Co., Ltd. \()Tj /C0_0 1 Tf -0.024 Tw <04130F65>Tj 0.025 Tc -0.025 Tw 0.654 -1.231 Td <161215520F65090203DE082202AE0321>Tj /T1_0 1 Tf 0 Tc 0 Tw (\))Tj /T1_1 1 Tf 0.025 Tc -0.025 Tw 11.7 0 0 13 360.5544 664.409 Tm (3,510,000.00)Tj /T1_0 1 Tf 0 Tw 13 0 0 13 445.0393 664.409 Tm (Not settled)Tj -25.512 -1.231 Td (No. 9 Metallurgical Construction )Tj 0.654 -1.231 Td (Co., Ltd. \()Tj /C0_0 1 Tf -0.025 Tw <0258043707140BA303DE082202AE0321>Tj /T1_0 1 Tf (\) )Tj /T1_1 1 Tf 11.7 0 0 13 360.5544 632.409 Tm (3,015,923.61)Tj /T1_0 1 Tf 0 Tw 13 0 0 13 445.0393 632.409 Tm (Not settled)Tj -25.512 -1.231 Td (Shaanxi Dinghong Industrial Co., )Tj 0.654 -1.231 Td (Ltd. \()Tj /C0_0 1 Tf -0.025 Tw <09EF04130F7B04830FBC0E3803DE082202AE0321>Tj /T1_0 1 Tf 0 Tc 0 Tw (\))Tj /T1_1 1 Tf 0.025 Tc -0.025 Tw 11.7 0 0 13 360.5544 600.409 Tm (2,780,951.37)Tj /T1_0 1 Tf 0 Tw 13 0 0 13 445.0393 600.409 Tm (Not settled)Tj -25.512 -1.231 Td (Xianyang Hongda Chemical Co., )Tj 0.654 -1.231 Td (Ltd. \()Tj /C0_0 1 Tf -0.025 Tw <06D50DA204830F3A02B7028803DE082202AE0321>Tj /T1_0 1 Tf 0 Tc 0 Tw (\))Tj /T1_1 1 Tf 0.025 Tc -0.025 Tw 11.7 0 0 13 360.5544 568.409 Tm (1,717,967.25)Tj /T1_0 1 Tf 0 Tw 13 0 0 13 445.0393 568.409 Tm (Not settled)Tj -25.512 -1.231 Td (Zhenjiang Meijie Super Hard )Tj 0.654 -1.231 Td (Materials Co., Ltd. \()Tj /C0_0 1 Tf -0.025 Tw <154403EA07D5060F0D740CF7>Tj 0 -1.231 Td <04BF08D803DE082202AE0321>Tj /T1_0 1 Tf 0 Tc 0 Tw (\))Tj /T1_1 1 Tf 0.025 Tc -0.025 Tw 11.7 0 0 13 360.5544 520.409 Tm (1,611,032.00)Tj /T1_0 1 Tf 0 Tw 13 0 0 13 445.0393 520.409 Tm (Not settled)Tj -25.512 -1.231 Td (Wuxi Tianfeng Environmental )Tj 0.654 -1.231 Td (Protection Equipment Factory \()Tj /C0_0 1 Tf 0 Tc <0CCC>Tj 0.025 Tc -0.025 Tw 0 -1.231 Td <137C033902C208A4141106AD0BA30BEA1140>Tj /T1_0 1 Tf 0 Tc 0 Tw (\))Tj /T1_1 1 Tf 0.025 Tc -0.025 Tw 11.7 0 0 13 360.5544 472.409 Tm (1,216,504.57)Tj /T1_0 1 Tf 0 Tw 13 0 0 13 445.0393 472.409 Tm (Not settled)Tj 0.019 Tc -25.512 -1.231 Td [(Sichuan Deyang Jinghong Machinery)-6 ( )]TJ 0.025 Tc 0.654 -1.231 Td (Manufacturing Co., Ltd. \()Tj /C0_0 1 Tf -0.025 Tw <032C028707B21143>Tj 0 -1.231 Td <0DA203390AC6048312DA129C10A10BBF03DE082202AE0321>Tj /T1_0 1 Tf 0 Tc 0 Tw (\))Tj /T1_1 1 Tf 0.025 Tc -0.025 Tw 11.7 0 0 13 360.5544 424.409 Tm (1,024,564.10)Tj /T1_0 1 Tf 0 Tw 13 0 0 13 445.0393 424.409 Tm (Not settled)Tj ET 0 0 0 1 K 0.5 w q 1 0 0 1 323.1496 419.9989 cm 0 0 m 102.047 0 l S Q BT /T1_1 1 Tf 0 Tc 11.7 0 0 13 418.7618 421.3998 Tm ( )Tj /T1_0 1 Tf 0.025 Tc -0.025 Tw 13 0 0 13 113.3858 389.3998 Tm (Total)Tj /T1_1 1 Tf 11.7 0 0 13 354.412 389.3998 Tm (14,876,942.90)Tj ET 2.5 w q 1 0 0 1 323.1496 383.8353 cm 0 0 m 102.047 0 l S Q 0.835 w q 1 0 0 1 323.1496 380.5028 cm 0 0 m 102.047 0 l S Q BT 0 Tc 0 Tw 13 0 0 13 317.4803 381.7363 Tm ( )Tj 0.025 Tc -17.88 -2.335 Td [(3. )-1105.5 (Accounts payable by nature)]TJ -0.025 Tw 2.18 -3.692 Td (Item)Tj 0 Tw 18.155 1.231 Td (31 December )Tj -0.025 Tw 3.756 -1.231 Td (2022)Tj /T1_0 1 Tf 0 Tw 5.188 1.231 Td (31 December )Tj -0.025 Tw 3.534 -1.231 Td (2021 )Tj -1.926 -1.231 Td (\(restated\))Tj 0 Tw -28.707 -2.462 Td (Payables for materials)Tj /T1_1 1 Tf -0.025 Tw 17.41 0 Td (320,689,120.46)Tj /T1_0 1 Tf 8.722 0 Td (275,353,087.29)Tj 0 Tw -26.132 -1.231 Td (Payables for equipment)Tj /T1_1 1 Tf -0.025 Tw 17.41 0 Td (293,566,868.14)Tj /T1_0 1 Tf 8.722 0 Td (181,033,723.02)Tj 0 Tw -26.132 -1.342 Td (Payables for transportation)Tj /T1_1 1 Tf -0.025 Tw 17.935 0 Td (41,541,640.41)Tj /T1_0 1 Tf 8.722 0 Td (43,870,059.54)Tj 0 Tw -26.657 -1.231 Td (Payables for construction)Tj /T1_1 1 Tf -0.025 Tw 17.935 0 Td (35,725,113.06)Tj /T1_0 1 Tf 8.722 0 Td (16,959,566.40)Tj 0 Tw -26.657 -1.231 Td (Payables for services)Tj /T1_1 1 Tf -0.025 Tw 17.935 0 Td (13,488,889.75)Tj /T1_0 1 Tf 8.722 0 Td (13,111,005.78)Tj -26.657 -1.231 Td (Others)Tj /T1_1 1 Tf 19.26 0 Td (529,835.68)Tj /T1_0 1 Tf 8.722 0 Td (368,513.73)Tj ET 0.5 w q 1 0 0 1 323.1496 169.5322 cm 0 0 m 102.047 0 l S Q BT /T1_1 1 Tf 0 Tc 0 Tw 13 0 0 13 418.0468 170.9332 Tm ( )Tj ET q 1 0 0 1 436.5354 169.5322 cm 0 0 m 102.047 0 l S Q BT /T1_0 1 Tf 13 0 0 13 531.4327 170.9332 Tm ( )Tj 0.025 Tc -0.025 Tw -32.157 -2.462 Td (Total)Tj /T1_1 1 Tf 17.41 0 Td (705,541,467.50)Tj /T1_0 1 Tf 8.722 0 Td (530,695,955.76)Tj ET 2.5 w q 1 0 0 1 323.1496 133.3686 cm 0 0 m 102.047 0 l S Q 0.835 w q 1 0 0 1 323.1496 130.0361 cm 0 0 m 102.047 0 l S Q BT /T1_1 1 Tf 0 Tc 0 Tw 13 0 0 13 317.4803 131.2696 Tm ( )Tj ET 2.5 w q 1 0 0 1 436.5355 133.3686 cm 0 0 m 102.047 0 l S Q 0.835 w q 1 0 0 1 436.5354 130.0361 cm 0 0 m 102.047 0 l S Q BT /T1_0 1 Tf 13 0 0 13 430.8661 131.2696 Tm ( )Tj ET endstreamendobj103 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 92 \226)Tj /T1_1 1 Tf 13 0 0 13 56.6929 776.409 Tm [(X. )-883.5 (NOTES PAYABLE)]TJ -0.025 Tw 2.181 -3.692 Td (Category)Tj 0 Tw 20.335 1.231 Td (31 December )Tj -0.025 Tw 3.756 -1.231 Td (2022)Tj /T1_0 1 Tf 0 Tw 5.188 1.231 Td (31 December )Tj -0.025 Tw 3.534 -1.231 Td (2021 )Tj -1.926 -1.231 Td (\(restated\))Tj 0 Tw -30.887 -2.462 Td (Bank acceptance bills)Tj /T1_1 1 Tf -0.025 Tw 19.591 0 Td (789,306,348.19)Tj /T1_0 1 Tf 8.722 0 Td (719,078,281.00)Tj 0 Tw -28.313 -1.231 Td (Trade acceptance bills)Tj -0.025 Tw 28.838 0 Td (10,000,000.00)Tj ET 0 0 0 1 K 0.5 w q 1 0 0 1 323.1497 659.9989 cm 0 0 m 102.047 0 l S Q BT /T1_1 1 Tf 0 Tc 0 Tw 13 0 0 13 418.0469 661.3999 Tm ( )Tj ET q 1 0 0 1 436.5355 659.9989 cm 0 0 m 102.047 0 l S Q BT /T1_0 1 Tf 13 0 0 13 531.4327 661.3999 Tm ( )Tj 0.025 Tc -0.025 Tw -34.338 -2.462 Td (Total)Tj /T1_1 1 Tf 19.591 0 Td (789,306,348.19)Tj /T1_0 1 Tf 8.722 0 Td (729,078,281.00)Tj ET 2.5 w q 1 0 0 1 323.1497 623.8353 cm 0 0 m 102.047 0 l S Q 0.835 w q 1 0 0 1 323.1497 620.5028 cm 0 0 m 102.047 0 l S Q BT /T1_1 1 Tf 0 Tc 0 Tw 13 0 0 13 317.4804 621.7363 Tm ( )Tj ET 2.5 w q 1 0 0 1 436.5355 623.8353 cm 0 0 m 102.047 0 l S Q 0.835 w q 1 0 0 1 436.5355 620.5028 cm 0 0 m 102.047 0 l S Q BT /T1_0 1 Tf 13 0 0 13 430.8662 621.7363 Tm ( )Tj /T1_1 1 Tf 0.025 Tc -28.783 -3.565 Td [(XI. )-469.5 (ACCOUNTS PAYABLE)]TJ 2.181 -2.462 Td [(1. )-1105.5 (Accounts payable shown by aging based on the recording date)]TJ -0.025 Tw 2.18 -3.692 Td (Item)Tj 0 Tw 18.155 1.231 Td (31 December )Tj -0.025 Tw 3.756 -1.231 Td (2022)Tj /T1_0 1 Tf 0 Tw 5.188 1.231 Td (31 December )Tj -0.025 Tw 3.534 -1.231 Td (2021 )Tj -1.926 -1.231 Td (\(restated\))Tj 0 Tw -28.707 -2.462 Td (Within 1 year \(inclusive\))Tj /T1_1 1 Tf -0.025 Tw 17.41 0 Td (645,817,586.15)Tj /T1_0 1 Tf 8.722 0 Td (341,698,475.23)Tj 0 Tw -26.132 -1.265 Td (1 to 2 years \(inclusive\))Tj /T1_1 1 Tf -0.025 Tw 17.935 0 Td (17,364,432.78)Tj /T1_0 1 Tf 8.197 0 Td (151,085,797.90)Tj 0 Tw -26.132 -1.231 Td (2 to 3 years \(inclusive\))Tj /T1_1 1 Tf -0.025 Tw 17.935 0 Td (22,806,298.90)Tj /T1_0 1 Tf 8.722 0 Td (16,255,242.66)Tj 0 Tw -26.657 -1.231 Td (Over 3 years)Tj /T1_1 1 Tf -0.025 Tw 17.935 0 Td (19,553,149.67)Tj /T1_0 1 Tf 8.722 0 Td (21,656,439.97)Tj ET 0.5 w q 1 0 0 1 323.1497 394.5323 cm 0 0 m 102.047 0 l S Q BT /T1_1 1 Tf 0 Tc 0 Tw 13 0 0 13 418.0469 395.9333 Tm ( )Tj ET q 1 0 0 1 436.5355 394.5323 cm 0 0 m 102.047 0 l S Q BT /T1_0 1 Tf 13 0 0 13 531.4327 395.9333 Tm ( )Tj 0.025 Tc -0.025 Tw -32.157 -2.462 Td (Total)Tj /T1_1 1 Tf 17.41 0 Td (705,541,467.50)Tj /T1_0 1 Tf 8.722 0 Td (530,695,955.76)Tj ET 2.5 w q 1 0 0 1 323.1497 358.3687 cm 0 0 m 102.047 0 l S Q 0.835 w q 1 0 0 1 323.1497 355.0362 cm 0 0 m 102.047 0 l S Q BT /T1_1 1 Tf 0 Tc 0 Tw 13 0 0 13 317.4804 356.2697 Tm ( )Tj ET 2.5 w q 1 0 0 1 436.5355 358.3687 cm 0 0 m 102.047 0 l S Q 0.835 w q 1 0 0 1 436.5355 355.0362 cm 0 0 m 102.047 0 l S Q BT /T1_0 1 Tf 13 0 0 13 430.8662 356.2697 Tm ( )Tj 0.025 Tc -0.025 Tw 11 0 2.9474 11 112.257 327.9208 Tm (Note: )Tj 0 Tw 11 0 0 11 141.7324 327.9208 Tm (The aging of accounts payable is shown by aging based on the recording d\ate.)Tj ET endstreamendobj102 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 91 \226)Tj /T1_1 1 Tf 13 0 0 13 56.6929 776.409 Tm [(IX. )-469.5 (SHORT-TERM BORROWINGS)]TJ 2.181 -2.462 Td [(1. )-1105.5 (Categories of short-term borrowings)]TJ -0.025 Tw 2.18 -3.538 Td (Item)Tj 0 Tw 18.155 1.154 Td (31 December )Tj -0.025 Tw 3.756 -1.154 Td (2022)Tj /T1_0 1 Tf 0 Tw 5.188 1.154 Td (31 December )Tj -0.025 Tw 3.534 -1.154 Td (2021 )Tj -1.926 -1.154 Td (\(restated\))Tj 0 Tw -28.707 -2.385 Td (Credit loans)Tj /T1_1 1 Tf -0.025 Tw 17.41 0 Td (790,887,774.74)Tj /T1_0 1 Tf 0 Tw -17.41 -1.231 Td (Guaranteed loans)Tj /T1_1 1 Tf -0.025 Tw 17.41 0 Td (571,080,056.25)Tj /T1_0 1 Tf 8.722 0 Td (792,628,059.63)Tj 0 Tw -26.132 -1.231 Td (Mortgaged loans)Tj -0.025 Tw 26.132 0 Td (150,181,041.67)Tj ET 0 0 0 1 K 0.5 w q 1 0 0 1 323.1496 615.9989 cm 0 0 m 102.047 0 l S Q BT /T1_1 1 Tf 0 Tc 0 Tw 13 0 0 13 418.0468 617.3999 Tm ( )Tj ET q 1 0 0 1 436.5354 615.9989 cm 0 0 m 102.047 0 l S Q BT /T1_0 1 Tf 13 0 0 13 531.4327 617.3999 Tm ( )Tj 0.025 Tc -0.025 Tw -32.157 -2.462 Td (Total)Tj /T1_1 1 Tf 16.61 0 Td (1,361,967,830.99)Tj /T1_0 1 Tf 9.522 0 Td (942,809,101.30)Tj ET 2.5 w q 1 0 0 1 323.1496 579.8353 cm 0 0 m 102.047 0 l S Q 0.835 w q 1 0 0 1 323.1496 576.5028 cm 0 0 m 102.047 0 l S Q BT /T1_1 1 Tf 0 Tc 0 Tw 13 0 0 13 418.0468 577.7363 Tm ( )Tj ET 2.5 w q 1 0 0 1 436.5355 579.8353 cm 0 0 m 102.047 0 l S Q 0.835 w q 1 0 0 1 436.5354 576.5028 cm 0 0 m 102.047 0 l S Q BT /T1_0 1 Tf 13 0 0 13 531.4327 577.7363 Tm ( )Tj /T1_1 1 Tf 0.025 Tc -34.338 -2.181 Td [(2. )-1105.5 (Explanation on classification of short-term borrowings)]TJ /T1_0 1 Tf 2.181 -2.385 Td (Guaranteed borrowings:)Tj /T1_1 1 Tf -0.025 Tw 7.2 0 0 12 113.3858 473.2603 Tm (Lender)Tj 0 Tw 30.783 1.25 Td (31 December )Tj -0.025 Tw 3.756 -1.25 Td (2022)Tj 5.618 0 Td (Guarantor)Tj /T1_0 1 Tf 0 Tw -40.157 -2.5 Td (China Construction Bank Corporation Hefei Chengdong )Tj 1.26 -1.25 Td (Sub-branch \()Tj /C0_0 1 Tf -0.025 Tw <02950A3707140BA310D504110670038503DE082202AE032103A5066D06EC060702D50411>Tj /T1_0 1 Tf 0 Tc 0 Tw (\))Tj 0.025 Tc -0.025 Tw 28.779 1.25 Td (182,375,265.83)Tj 0 Tw 9.331 0 Td (IRICO Group New Energy Company Limited)Tj 0 Tc 7.2 0 0 12 535.8734 443.2603 Tm ( )Tj 7.2 0 0 12 405.3543 428.2603 Tm (\()Tj /C0_0 1 Tf 0.025 Tc -0.025 Tw 0.358 0 Td <0A7908000DAB0FA00E2D09900E550670038503DE082202AE0321>Tj /T1_0 1 Tf 0 Tc 0 Tw (\))Tj 0.025 Tc -40.909 -1.25 Td (Industrial Bank Co., Ltd. Hefei Shouchun Road Sub-branch )Tj 0 Tc 7.2 0 0 12 297.8261 413.2603 Tm ( )Tj 7.2 0 0 12 122.4567 398.2603 Tm (\()Tj /C0_0 1 Tf 0.025 Tc -0.025 Tw 0.358 0 Td <13330E3810D504110670038503DE082202AE032103A5066D0FAA07460F2902D50411>Tj /T1_0 1 Tf 0 Tc 0 Tw (\))Tj 0.025 Tc -0.025 Tw 28.421 1.25 Td (150,145,833.34)Tj 0 Tw 9.331 0 Td (IRICO Group New Energy Company Limited)Tj 0 Tc 7.2 0 0 12 535.8734 413.2603 Tm ( )Tj 0.025 Tw 7.2 0 0 12 405.3543 398.2603 Tm ( \()Tj /C0_0 1 Tf 0.025 Tc -0.025 Tw 0.633 0 Td <0A7908000DAB0FA00E2D09900E550670038503DE082202AE0321>Tj /T1_0 1 Tf 0 Tc 0 Tw (\))Tj 0.024 Tc -41.184 -1.25 Td [(Hefei Science and Technology Rural Commercial Bank Co., Ltd.)-1 ( )]TJ 0.025 Tc 1.26 -1.25 Td (Xinzhan Sub-branch \()Tj /C0_0 1 Tf -0.025 Tw <03A5066D07C504A60F3504C00A200E3810D504110670038503DE082202AE0321>Tj 0 -1.25 Td <0E2D096702D50411>Tj /T1_0 1 Tf 0 Tc 0 Tw (\))Tj 0.025 Tc -0.025 Tw 29.304 2.5 Td (65,334,479.34)Tj 0 Tw 8.806 0 Td (IRICO Group New Energy Company Limited)Tj 0 Tc 7.2 0 0 12 535.8734 383.2603 Tm ( )Tj 0.025 Tw 7.2 0 0 12 405.3543 368.2603 Tm ( \()Tj /C0_0 1 Tf 0.025 Tc -0.025 Tw 0.633 0 Td <0A7908000DAB0FA00E2D09900E550670038503DE082202AE0321>Tj /T1_0 1 Tf 0 Tc 0 Tw (\))Tj 0.025 Tc -41.184 -2.5 Td (China CITIC Bank Co., Ltd. Heifei Economic Development )Tj 1.26 -1.25 Td (Zone Sub-branch \()Tj /C0_0 1 Tf -0.025 Tw <029506A610D504110670038503DE082202AE032103A5066D0EBE0D9A0A1C02D50411>Tj /T1_0 1 Tf 0 Tc 0 Tw (\))Tj 0.025 Tc -0.025 Tw 29.304 1.25 Td (47,041,777.78)Tj 0 Tw 8.806 0 Td (IRICO Group New Energy Company Limited)Tj 0 Tc 7.2 0 0 12 535.8734 338.2603 Tm ( )Tj 0.025 Tw 7.2 0 0 12 405.3543 323.2603 Tm ( \()Tj /C0_0 1 Tf 0.025 Tc -0.025 Tw 0.633 0 Td <0A7908000DAB0FA00E2D09900E550670038503DE082202AE0321>Tj /T1_0 1 Tf 0 Tc 0 Tw (\))Tj 0.025 Tc -41.184 -1.25 Td (Bank of Chongqing Co., Ltd. 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323.1496 470.3172 cm 0 0 m 102.047 0 l S Q BT /T1_1 1 Tf 0 Tc 0 Tw 11.05 0 0 13 419.1193 471.7182 Tm ( )Tj ET q 1 0 0 1 436.5354 470.3172 cm 0 0 m 102.047 0 l S Q BT /T1_0 1 Tf 11.05 0 0 13 532.5051 471.7182 Tm ( )Tj 0.025 Tc -0.025 Tw -35.364 -2.462 Td (Total)Tj /T1_1 1 Tf 19.603 0 Td (17,541,930.31)Tj /T1_0 1 Tf 10.261 0 Td (35,599,357.48)Tj ET 2.5 w q 1 0 0 1 323.1496 434.1537 cm 0 0 m 102.047 0 l S Q 0.835 w q 1 0 0 1 323.1496 430.8212 cm 0 0 m 102.047 0 l S Q BT /T1_1 1 Tf 0 Tc 0 Tw 11.05 0 0 13 419.1193 432.0547 Tm ( )Tj ET 2.5 w q 1 0 0 1 436.5354 434.1537 cm 0 0 m 102.047 0 l S Q 0.835 w q 1 0 0 1 436.5354 430.8212 cm 0 0 m 102.047 0 l S Q BT /T1_0 1 Tf 11.05 0 0 13 532.5051 432.0547 Tm ( )Tj /T1_1 1 Tf 0.025 Tc 13 0 3.4833 13 112.0517 401.7056 Tm [(\(2\) )-664.5 (Other receivables disclosed according to provision for bad debts)]TJ 5 0 0 10 206.2569 371.3246 Tm (31 December 2022)Tj /T1_0 1 Tf 39.913 0 Td (31 December 2021 \(restated\))Tj /T1_1 1 Tf -0.025 Tw -69.826 -1.4 Td (Category)Tj 19.546 0 Td (balance)Tj 0 Tw 12.699 0 Td (Allowance for bad debts)Tj 13.791 0 Td (Carrying amount)Tj /T1_0 1 Tf 14.303 0 Td (Book balance)Tj 14.137 0 Td (Allowance for bad debts)Tj 14.179 0 Td (Carrying amount)Tj /T1_1 1 Tf -73.903 -2.8 Td (Book Amount)Tj -0.025 Tw 8.646 0 Td (Proportion )Tj 10.393 0 Td (Amount)Tj 4.759 1.4 Td (Appropriation)Tj 0 Tw 1.069 -1.4 Td ( proportion)Tj /T1_0 1 Tf -0.025 Tw 19.906 0 Td (Amount)Tj 6.27 0 Td (Proportion )Tj 10.171 0 Td (Amount)Tj 4.807 1.4 Td (Appropriation)Tj 0 Tw 1.244 -1.4 Td ( proportion)Tj -0.025 Tw 5 0 2.6795 10 189.654 315.3246 Tm (\(%\))Tj 16.441 0 Td (\(%\))Tj 25.512 0 Td (\(%\))Tj 16.441 0 Td (\(%\))Tj 0 Tw 5 0 0 10 56.6929 286.358 Tm (Allowance for bad debts is )Tj 0 -1.4 Td (made on group basis)Tj /T1_1 1 Tf -0.025 Tw 14.926 0 Td (17,546,888.81)Tj 9.978 0 Td (100.00)Tj 7.704 0 Td (4,958.50)Tj 9.787 0 Td (0.03)Tj 5.413 0 Td (17,541,930.31)Tj /T1_0 1 Tf 9.071 0 Td (35,602,332.58)Tj 9.978 0 Td (100.00)Tj 7.704 0 Td (2,975.10)Tj 9.787 0 Td (0.01)Tj 5.413 0 Td (35,599,357.48)Tj 0 Tw -89.761 -1.4 Td (Including: By aging)Tj /T1_1 1 Tf -0.025 Tw 16.251 0 Td (306,185.51)Tj 9.703 0 Td (1.74)Tj 6.654 0 Td (4,958.50)Tj 9.787 0 Td (1.62)Tj 6.738 0 Td (301,227.01)Tj /T1_0 1 Tf 10.121 0 Td (9,917.00)Tj 8.653 0 Td (0.03)Tj 6.654 0 Td (2,975.10)Tj 9.262 0 Td (30.00)Tj 8.313 0 Td (6,941.90)Tj 0 Tw -87.487 -1.4 Td (By deposits, )Tj 1.304 -1.4 Td (margins and )Tj -0.025 Tw 0 -1.4 Td (reserves)Tj /T1_1 1 Tf 8.974 0 Td (17,240,703.30)Tj 10.503 0 Td (98.26)Tj 22.379 0 Td (17,240,703.30)Tj /T1_0 1 Tf 9.071 0 Td (35,592,415.58)Tj 10.503 0 Td (99.97)Tj 22.379 0 Td (35,592,415.58)Tj ET 0.5 w q 1 0 0 1 121.8897 212.3289 cm 0 0 m 39.685 0 l S Q BT /T1_1 1 Tf 0 Tc 0 Tw 5 0 0 10 158.8248 213.3489 Tm ( )Tj ET q 1 0 0 1 167.244 212.3289 cm 0 0 m 31.181 0 l S Q BT 5 0 0 10 192.8405 213.3489 Tm ( )Tj ET q 1 0 0 1 204.0945 212.3289 cm 0 0 m 39.685 0 l S Q BT 5 0 0 10 204.0945 213.3489 Tm ( )Tj ET q 1 0 0 1 249.4488 212.3289 cm 0 0 m 31.181 0 l S Q BT 5 0 0 10 275.0452 213.3489 Tm ( )Tj ET q 1 0 0 1 286.2992 212.3289 cm 0 0 m 39.685 0 l S Q BT 5 0 0 10 323.2342 213.3489 Tm ( )Tj ET q 1 0 0 1 331.6535 212.3289 cm 0 0 m 39.685 0 l S Q BT /T1_0 1 Tf 5 0 0 10 368.5885 213.3489 Tm ( )Tj ET q 1 0 0 1 377.0078 212.3289 cm 0 0 m 31.181 0 l S Q BT 5 0 0 10 402.6043 213.3489 Tm ( )Tj ET q 1 0 0 1 413.8582 212.3289 cm 0 0 m 39.685 0 l S Q BT 5 0 0 10 413.8582 213.3489 Tm ( )Tj ET q 1 0 0 1 459.2126 212.3289 cm 0 0 m 31.181 0 l S Q BT 5 0 0 10 484.809 213.3489 Tm ( )Tj ET q 1 0 0 1 496.063 212.3289 cm 0 0 m 39.685 0 l S Q BT 5 0 0 10 532.998 213.3489 Tm ( )Tj 0.025 Tc -0.025 Tw -95.261 -2.8 Td (Total)Tj /T1_1 1 Tf 14.926 0 Td (17,546,888.81)Tj 9.978 0 Td (100.00)Tj 7.704 0 Td (4,958.50)Tj 15.2 0 Td (17,541,930.31)Tj /T1_0 1 Tf 9.071 0 Td (35,602,332.58)Tj 9.978 0 Td (100.00)Tj 7.704 0 Td (2,975.10)Tj 15.2 0 Td (35,599,357.48)Tj ET 2.5 w q 1 0 0 1 124.7244 180.1654 cm 0 0 m 36.85 0 l S Q 0.835 w q 1 0 0 1 124.7244 176.8329 cm 0 0 m 36.85 0 l S Q BT /T1_1 1 Tf 0 Tc 0 Tw 5 0 0 10 158.8248 177.6854 Tm ( )Tj ET 2.5 w q 1 0 0 1 170.0787 180.1654 cm 0 0 m 28.346 0 l S Q 0.835 w q 1 0 0 1 170.0787 176.8329 cm 0 0 m 28.346 0 l S Q BT 5 0 0 10 195.6752 177.6854 Tm ( )Tj ET 2.5 w q 1 0 0 1 206.9291 180.1654 cm 0 0 m 36.85 0 l S Q 0.835 w q 1 0 0 1 206.9291 176.8329 cm 0 0 m 36.85 0 l S Q BT 5 0 0 10 241.0295 177.6854 Tm ( )Tj ET 2.5 w q 1 0 0 1 252.2834 180.1654 cm 0 0 m 28.346 0 l S Q 0.835 w q 1 0 0 1 252.2834 176.8329 cm 0 0 m 28.346 0 l S Q BT 5 0 0 10 277.8799 177.6854 Tm ( )Tj ET 2.5 w q 1 0 0 1 289.1338 180.1654 cm 0 0 m 36.85 0 l S Q 0.835 w q 1 0 0 1 289.1338 176.8329 cm 0 0 m 36.85 0 l S Q BT 5 0 0 10 323.2342 177.6854 Tm ( )Tj ET 2.5 w q 1 0 0 1 334.4882 180.1654 cm 0 0 m 36.85 0 l S Q 0.835 w q 1 0 0 1 334.4882 176.8329 cm 0 0 m 36.85 0 l S Q BT /T1_0 1 Tf 5 0 0 10 368.5885 177.6854 Tm ( )Tj ET 2.5 w q 1 0 0 1 379.8425 180.1654 cm 0 0 m 28.346 0 l S Q 0.835 w q 1 0 0 1 379.8425 176.8329 cm 0 0 m 28.346 0 l S Q BT 5 0 0 10 405.4389 177.6854 Tm ( )Tj ET 2.5 w q 1 0 0 1 416.6929 180.1654 cm 0 0 m 36.85 0 l S Q 0.835 w q 1 0 0 1 416.6929 176.8329 cm 0 0 m 36.85 0 l S Q BT 5 0 0 10 450.7932 177.6854 Tm ( )Tj ET 2.5 w q 1 0 0 1 462.0472 180.1654 cm 0 0 m 28.346 0 l S Q 0.835 w q 1 0 0 1 462.0472 176.8329 cm 0 0 m 28.346 0 l S Q BT 5 0 0 10 487.6436 177.6854 Tm ( )Tj ET 2.5 w q 1 0 0 1 498.8976 180.1654 cm 0 0 m 36.85 0 l S Q 0.835 w q 1 0 0 1 498.8976 176.8329 cm 0 0 m 36.85 0 l S Q BT 5 0 0 10 532.998 177.6854 Tm ( )Tj ET endstreamendobj115 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 84 \226)Tj /T1_1 1 Tf 13 0 0 13 85.0394 776.409 Tm [(5. )-1105.5 (The situation of overdue accounts receivable at the end of the period)]TJ -0.025 Tw 2.181 -4.231 Td (Items)Tj 0 Tw 26.877 1.5 Td (31 December )Tj -0.025 Tw 3.756 -1.5 Td (2022)Tj /T1_0 1 Tf 0 Tw -30.632 -3 Td (Accounts receivable not overdue and not impaired)Tj -0.025 Tw 26.132 0 Td (580,880,184.71)Tj 0 Tw -26.132 -1.5 Td (Accounts receivable overdue and not impaired)Tj 0 -1.5 Td (Accounts receivable overdue and impaired)Tj -0.025 Tw 26.657 0 Td (38,413,211.34)Tj ET 0 0 0 1 K 0.5 w q 1 0 0 1 436.5354 638.9989 cm 0 0 m 102.047 0 l S Q BT 0 Tc 0 Tw 13 0 0 13 531.4327 640.3999 Tm ( )Tj 0.025 Tc -0.025 Tw -32.157 -3 Td (Total)Tj 26.132 0 Td (619,293,396.05)Tj ET 2.5 w q 1 0 0 1 436.5355 595.8353 cm 0 0 m 102.047 0 l S Q 0.835 w q 1 0 0 1 436.5354 592.5028 cm 0 0 m 102.047 0 l S Q BT 0 Tc 0 Tw 13 0 0 13 531.4327 593.7363 Tm ( )Tj 0.062 Tc 0.07 Tw -32.157 -2.335 Td [(As)12.1 ( at)12.1 ( 3)12 (1)12.1 ( December)12 ( 2)12 (0)12.1 (2)12.1 (2)12.1 (,)12.1 ( the)12.1 ( carrying)12.1 ( amounts)12.1 ( of)12.1 ( accounts)12.1 ( receivable)37 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (approximated their fair values.)Tj 0 -2.462 Td (The basis of accounts receivable aging analysis is set out in Note III. \\(XI\).)Tj /T1_1 1 Tf -4.361 -2.462 Td [(VII. )-55.5 (OTHER RECEIVABLES)]TJ -0.025 Tw 2.181 -3.692 Td (Item)Tj 0 Tw 20.335 1.231 Td (31 December )Tj -0.025 Tw 3.756 -1.231 Td (2022)Tj /T1_0 1 Tf 0 Tw 5.188 1.231 Td (31 December )Tj -0.025 Tw 3.534 -1.231 Td (2021)Tj -1.926 -1.231 Td (\(restated\))Tj 0 Tw -30.887 -2.462 Td (Interests receivable)Tj 0 -1.231 Td (Dividends receivable)Tj 0 -1.231 Td (Other receivable)Tj /T1_1 1 Tf -0.025 Tw 20.116 0 Td (17,541,930.31)Tj /T1_0 1 Tf 8.722 0 Td (35,599,357.48)Tj ET 0.5 w q 1 0 0 1 323.1496 350.9772 cm 0 0 m 102.047 0 l S Q BT /T1_1 1 Tf 0 Tc 0 Tw 13 0 0 13 418.0468 352.3782 Tm ( )Tj ET q 1 0 0 1 436.5354 350.9772 cm 0 0 m 102.047 0 l S Q BT /T1_0 1 Tf 13 0 0 13 531.4327 352.3782 Tm ( )Tj 0.025 Tc -0.025 Tw -34.338 -2.462 Td (Total)Tj /T1_1 1 Tf 20.116 0 Td (17,541,930.31)Tj /T1_0 1 Tf 8.722 0 Td (35,599,357.48)Tj ET 2.5 w q 1 0 0 1 323.1496 314.8137 cm 0 0 m 102.047 0 l S Q 0.835 w q 1 0 0 1 323.1496 311.4811 cm 0 0 m 102.047 0 l S Q BT /T1_1 1 Tf 0 Tc 0 Tw 13 0 0 13 418.0468 312.7147 Tm ( )Tj ET 2.5 w q 1 0 0 1 436.5355 314.8137 cm 0 0 m 102.047 0 l S Q 0.835 w q 1 0 0 1 436.5354 311.4811 cm 0 0 m 102.047 0 l S Q BT /T1_0 1 Tf 13 0 0 13 531.4327 312.7147 Tm ( )Tj ET endstreamendobj114 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 /T1_1 1 Tf 13 0 0 13 85.0394 776.409 Tm [(3. )-1105.5 (Allowances for bad debts made, reversed or recovered for the period)]TJ 7.8 0 0 13 327.3035 744.4089 Tm (Changes during the period)Tj -0.025 Tw -27.425 -2.462 Td (Category)Tj /T1_0 1 Tf 0 Tw 14.016 1.231 Td (31 December )Tj -0.025 Tw 3.534 -1.231 Td (2021)Tj /T1_1 1 Tf 6.541 0 Td (Provision)Tj 8.28 1.231 Td (Recovered )Tj 0 Tw -0.411 -1.231 Td (or reversed)Tj 8.443 1.231 Td (Charged off )Tj -0.657 -1.231 Td (or written off)Tj 8.936 1.231 Td (31 December )Tj -0.025 Tw 3.756 -1.231 Td (2022)Tj /T1_0 1 Tf -36.814 -1.231 Td (\(restated\))Tj 0 Tw -15.624 -2.462 Td (Recognized allowances for )Tj 0.981 -1.231 Td (bad debts for single item)Tj -0.025 Tw 13.918 0 Td (519,032.00)Tj /T1_1 1 Tf 34.888 0 Td (519,032.00)Tj /T1_0 1 Tf 0 Tw -49.787 -1.231 Td (Receivables that are )Tj 0.981 -1.231 Td (subject to provision for )Tj 0 -1.231 Td (bad debts on credit risk )Tj -0.025 Tw 0 -1.231 Td (characteristics)Tj 12.593 0 Td (17,636,776.58)Tj /T1_1 1 Tf 9.247 0 Td (1,323,992.39)Tj 10.047 0 Td (64,109.33)Tj 15.594 0 Td (18,896,659.64)Tj /T1_0 1 Tf 0 Tw -48.462 -1.231 Td (Including: By aging)Tj -0.025 Tw 13.574 0 Td (17,636,776.58)Tj /T1_1 1 Tf 9.247 0 Td (1,323,992.39)Tj 10.047 0 Td (64,109.33)Tj 15.594 0 Td (18,896,659.64)Tj ET 0 0 0 1 K 0.5 w q 1 0 0 1 209.7638 563.9989 cm 0 0 m 56.693 0 l S Q BT /T1_0 1 Tf 0 Tc 0 Tw 7.8 0 0 13 262.1667 565.3999 Tm ( )Tj ET q 1 0 0 1 277.7953 563.9989 cm 0 0 m 56.693 0 l S Q BT /T1_1 1 Tf 7.8 0 0 13 330.1982 565.3999 Tm ( )Tj ET q 1 0 0 1 345.8268 563.9989 cm 0 0 m 56.693 0 l S Q BT 7.8 0 0 13 398.2297 565.3999 Tm ( )Tj ET q 1 0 0 1 481.8897 563.9989 cm 0 0 m 56.693 0 l S Q BT 7.8 0 0 13 534.2927 565.3999 Tm ( )Tj /T1_0 1 Tf 0.025 Tc -0.025 Tw -53.962 -2.462 Td (Total)Tj 13.574 0 Td (18,155,808.58)Tj /T1_1 1 Tf 9.247 0 Td (1,323,992.39)Tj 10.047 0 Td (64,109.33)Tj 15.594 0 Td (19,415,691.64)Tj ET 2.5 w q 1 0 0 1 209.7637 527.8353 cm 0 0 m 56.693 0 l S Q 0.835 w q 1 0 0 1 209.7638 524.5028 cm 0 0 m 56.693 0 l S Q BT /T1_0 1 Tf 0 Tc 0 Tw 7.8 0 0 13 204.0945 525.7363 Tm ( )Tj ET 2.5 w q 1 0 0 1 277.7953 527.8353 cm 0 0 m 56.693 0 l S Q 0.835 w q 1 0 0 1 277.7953 524.5028 cm 0 0 m 56.693 0 l S Q BT /T1_1 1 Tf 7.8 0 0 13 272.126 525.7363 Tm ( )Tj ET 2.5 w q 1 0 0 1 345.8268 527.8353 cm 0 0 m 56.693 0 l S Q 0.835 w q 1 0 0 1 345.8268 524.5028 cm 0 0 m 56.693 0 l S Q BT 7.8 0 0 13 340.1575 525.7363 Tm ( )Tj ET 2.5 w q 1 0 0 1 413.8582 527.8353 cm 0 0 m 56.693 0 l S Q 0.835 w q 1 0 0 1 413.8583 524.5028 cm 0 0 m 56.693 0 l S Q BT /T1_0 1 Tf 7.8 0 0 13 408.189 525.7363 Tm ( )Tj ET 2.5 w q 1 0 0 1 481.8897 527.8353 cm 0 0 m 56.693 0 l S Q 0.835 w q 1 0 0 1 481.8898 524.5028 cm 0 0 m 56.693 0 l S Q BT /T1_1 1 Tf 7.8 0 0 13 476.2205 525.7363 Tm ( )Tj 0.025 Tc 13 0 0 13 85.0393 495.3872 Tm [(4. )-1105.5 (Top five accounts receivable according to closing balance of debtors)]TJ 7.8 0 0 13 384.6899 463.3872 Tm (31 December 2022)Tj -34.783 -3.692 Td (Name of unit)Tj -0.025 Tw 28.589 1.231 Td (Accounts)Tj 0 Tw -0.713 -1.231 Td ( receivable)Tj -0.025 Tw 10.789 2.462 Td (Percentage )Tj 0 Tw -2.454 -1.231 Td (of total accounts)Tj 2.567 -1.231 Td ( receivable)Tj 9.463 1.231 Td (Allowance for )Tj 2.345 -1.231 Td (bad debt)Tj /T1_0 1 Tf -0.025 Tw 7.8 0 3.4833 13 440.1272 399.3872 Tm (\(%\))Tj 0 Tw 7.8 0 0 13 113.3858 367.3872 Tm (Xianyang LONGi Solar Technology Co., Ltd. )Tj 0 Tc 7.8 0 0 13 266.9427 367.3872 Tm ( )Tj 7.8 0 0 13 123.874 351.3872 Tm (\()Tj /C0_0 1 Tf 0.025 Tc -0.025 Tw 0.358 0 Td <06D50DA20DA40A3F11800EE20388037F07C504A603DE082202AE0321>Tj /T1_0 1 Tf 0 Tc 0 Tw (\))Tj 0.025 Tc -0.025 Tw 24.43 0 Td (161,273,087.04)Tj 15.127 0 Td (26.04)Tj 0 Tw -41.26 -1.231 Td (Hefei GCL System Integration New Energy )Tj 1.345 -1.231 Td (Technology Co., Ltd. \()Tj /C0_0 1 Tf -0.025 Tw <03A5066D055834A50DAB0E2D09900E55099007C504A6>Tj 0 -1.231 Td <03DE082202AE0321>Tj /T1_0 1 Tf 0 Tc 0 Tw (\))Tj 0.025 Tc -0.025 Tw 24.788 0 Td (127,648,472.88)Tj 15.127 0 Td (20.61)Tj 0 Tw -41.26 -1.231 Td (Jinko Solar \(Chuzhou\) Co., Ltd. \()Tj /C0_0 1 Tf -0.025 Tw [<0C7A07C509900E55>500 <0080245C03C80081>]TJ /T1_0 1 Tf 0 Tc 0 Tw 7.8 0 0 13 280.8431 287.3872 Tm ( )Tj /C0_0 1 Tf 0.025 Tc -0.025 Tw 7.8 0 0 13 123.874 271.3872 Tm <03DE082202AE0321>Tj /T1_0 1 Tf 0 Tc 0 Tw (\))Tj 0.025 Tc -0.025 Tw 25.313 0 Td (64,894,381.53)Tj 14.602 0 Td (10.48)Tj 0 Tw -41.26 -1.231 Td (Jinko Solar \(Feidong\) Co., Ltd. \()Tj /C0_0 1 Tf -0.025 Tw [<0C7A07C509900E55>500 <0080066D06070081>]TJ /T1_0 1 Tf 0 Tc 0 Tw 7.8 0 0 13 278.2458 255.3872 Tm ( )Tj /C0_0 1 Tf 0.025 Tc -0.025 Tw 7.8 0 0 13 123.874 239.3872 Tm <03DE082202AE0321>Tj /T1_0 1 Tf 0 Tc 0 Tw (\))Tj 0.025 Tc -0.025 Tw 25.313 0 Td (41,683,106.44)Tj 15.127 0 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166.8136 cm 0 0 m 73.701 0 l S Q 0.835 w q 1 0 0 1 379.8425 163.4811 cm 0 0 m 73.701 0 l S Q BT 7.8 0 0 13 374.1732 164.7146 Tm ( )Tj ET 2.5 w q 1 0 0 1 464.8819 166.8136 cm 0 0 m 73.701 0 l S Q 0.835 w q 1 0 0 1 464.8819 163.4811 cm 0 0 m 73.701 0 l S Q BT 7.8 0 0 13 459.2126 164.7146 Tm ( )Tj ET endstreamendobj113 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 13 112.0517 776.3179 Tm (Allowance for bad debts made on individual basis:)Tj /T1_1 1 Tf -0.025 Tw 9.1 0 0 13 113.3858 744.3179 Tm (Name)Tj 0 Tw 26.424 0 Td (31 December 2022)Tj -11.891 -2.462 Td (Book balance)Tj -0.025 Tw 8.235 1.231 Td (Allowance)Tj 0 Tw -1.586 -1.231 Td ( for bad debts)Tj -0.025 Tw 6.853 1.231 Td (Appropriation)Tj 0 Tw 1.063 -1.231 Td ( proportion )Tj 6.413 1.231 Td (Reasons for making )Tj -0.025 Tw 0 -1.231 Td (allowance)Tj /T1_0 1 Tf 9.1 0 3.4833 13 409.767 696.3179 Tm (\(%\))Tj 0 Tw 9.1 0 0 13 113.3858 664.3179 Tm (Zhejiang 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Td [(1)12.7 ( January)12.8 ( 2)12.7 (0)12.8 (2)12.7 (1)12.8 ( to)12.7 ( 3)12.7 (1)12.8 ( December)12.8 ( 2)12.7 (0)12.8 (3)12.7 (0)12.8 (,)12.7 ( enterprises)12.8 ( in)12.8 ( the)12.8 ( encouraged)20 ( )]TJ 0.03 Tc 0.078 Tw 0 -1.154 Td [(industries)5 ( )0.5 (located)5 ( )0.5 (in)5 ( )0.5 (the)5.1 ( )0.5 (western)5 ( )0.5 (regions)5 ( )0.5 (shall)5.1 ( )0.5 (be)5.1 ( )0.5 (subject)5 ( )0.5 (to)5 ( )0.5 (a)5 ( )0.5 (reduced)5 ( )]TJ 0.062 Tc 0.07 Tw 0 -1.154 Td [(corporate)12.4 ( income)12.4 ( tax)12.4 ( rate)12.4 ( of)12.5 ( 1)12.5 (5)12.4 (%)12.4 (.)12.5 ( For)12.4 ( the)12.4 ( purpose)12.5 ( of)12.4 ( this)12.4 ( article)12.5 (,)37 ( )]TJ 0.025 Tc 0.016 Tw 0 -1.154 Td [(\223enterprise in an encouraged industry\224 means an )0.5 (enterprise whose main )]TJ 0.023 Tc 0 Tw 0 -1.154 Td [(business is within the scope of industry projects set out in the Catalog\ue)-2 ( )]TJ 0 -1.154 Td [(of Encouraged Industries in western regions and whose revenue from its)-2 ( )]TJ 0.025 Tc 0 -1.154 Td (main business accounts for 60% or more of its gross income. 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on)12.7 ( dividends)12.7 ( shall)12.6 ( be)12.7 ( recognised)12.7 ( in)27 ( )]TJ 0.035 Tc 0.073 Tw 0 -1.154 Td [(the)10 ( )0.5 (recognition)10 ( )0.5 (of)10 ( )0.5 (the)10 ( )0.5 (dividend)10 ( )0.5 (payable)10 ( )0.5 (and)10 ( )0.5 (included)10 ( )0.5 (in)10 ( )0.5 (the)10 ( )]TJ 0.025 Tc 0.023 Tw 0 -1.154 Td (current profit or loss or in the owners\222 equity item \(including )Tj 0.041 Tc 0.07 Tw 0 -1.154 Td [(other)12.6 ( comprehensive)12.6 ( income)12.6 ( items)12.5 (\))12.6 ( in)12.5 ( a)12.6 ( manner)12.6 ( consistent)16 ( )]TJ 0.027 Tc 0.081 Tw 0 -1.154 Td [(with)2 ( )0.5 (the)2 ( )0.5 (accounting)2 ( treatment)1.9 ( )0.5 (used)2 ( )0.5 (in)2 ( )0.5 (transactions)2 ( )0.5 (or)2 ( )0.5 (events)2 ( )]TJ 0.025 Tc 0 Tw 0 -1.154 Td (in the past that produced distributable profits.)Tj ET endstreamendobj150 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 74 \226)Tj -0.025 Tw 13 0 0 13 198.4252 776.3179 Tm (Consolidation:)Tj /T1_1 1 Tf 0 Tw 0 -4.923 Td (The line items affected)Tj 12.703 2.462 Td (31 December)Tj -0.135 -1.231 Td ( 2021/For the )Tj 0.47 -1.231 Td (year of 2021)Tj /T1_0 1 Tf 7.519 2.462 Td (31 December )Tj 0.195 -1.231 Td (2020/For the)Tj -0.19 -1.231 Td ( year of 2020)Tj -20.562 -2.462 Td (Other current financial )Tj -0.025 Tw 0.981 -1.231 Td (assets)Tj /T1_1 1 Tf 12.028 0 Td (1,564,820.63)Tj /T1_0 1 Tf 0 Tw -13.009 -1.231 Td (Fixed assets)Tj /T1_1 1 Tf -0.025 Tw 12.126 0 Td (-10,432,137.53)Tj /T1_0 1 Tf 7.632 0 Td (-12,582,103.55)Tj 0 Tw -19.758 -1.231 Td (Taxes charge payable)Tj -0.025 Tw 20.283 0 Td (-1,887,315.53)Tj 0 Tw -20.283 -1.231 Td (Undistributed profit)Tj /T1_1 1 Tf -0.025 Tw 12.651 0 Td (-8,867,316.90)Tj /T1_0 1 Tf 7.107 0 Td (-10,694,788.02)Tj 0 Tw -19.758 -1.231 Td (Operating revenue)Tj -0.025 Tw 19.591 0 Td (107,336,061.32)Tj 0 Tw -19.591 -1.231 Td (Operating costs)Tj /T1_1 1 Tf -0.025 Tw 12.651 0 Td (-2,149,966.02)Tj /T1_0 1 Tf 6.94 0 Td (119,918,164.87)Tj 0 Tw -19.591 -1.231 Td (Total profit)Tj /T1_1 1 Tf -0.025 Tw 13.009 0 Td (2,149,966.02)Tj /T1_0 1 Tf 6.749 0 Td (-12,582,103.55)Tj 0 Tw -19.758 -1.231 Td (Income tax expenses)Tj /T1_1 1 Tf -0.025 Tw 13.809 0 Td (322,494.90)Tj /T1_0 1 Tf 6.474 0 Td (-1,887,315.53)Tj 0 Tw -20.283 -1.231 Td (Net profit)Tj /T1_1 1 Tf -0.025 Tw 13.009 0 Td (1,827,471.12)Tj /T1_0 1 Tf 6.749 0 Td (-10,694,788.02)Tj 0 Tw -19.758 -1.231 Td (Net profit attributable to )Tj 0.981 -1.231 Td (the shareholders of the )Tj 0 -1.231 Td (parent company)Tj /T1_1 1 Tf -0.025 Tw 12.028 0 Td (1,827,471.12)Tj /T1_0 1 Tf 6.749 0 Td (-10,694,788.02)Tj 0.005 Tc 0.01 Tw -19.758 -2.335 Td (The calculation process and operating projects of the adjustment )Tj 0.026 Tc 0.07 Tw 0 -1.231 Td [(amount)12.9 ( of)12.9 ( retrospective)12.9 ( adjustments)12.9 ( of)12.9 ( Interpretation)12.9 ( No)12.9 (.)12.8 ( 1)12.9 (5)20.9 ( )]TJ 0.005 Tc 0 Tw 0 -1.231 Td (were set as follows:)Tj /T1_1 1 Tf 0.025 Tc -0.025 Tw 8.25 0 0 11 56.6929 394.7149 Tm (Item)Tj /T1_0 1 Tf 0 Tw 18.153 0 Td (31 December 2021/For the year of 2021)Tj 21.646 0 Td (31 December 2020/For the year of 2020)Tj -0.025 Tw -21.664 -1.364 Td (Operating )Tj 0.884 -1.364 Td (revenue)Tj 6.331 1.364 Td (Operating )Tj 2.099 -1.364 Td (costs)Tj 0 Tw 4.457 0 Td (Total profit)Tj -0.025 Tw 7.874 1.364 Td (Operating )Tj 0.884 -1.364 Td (revenue)Tj 6.331 1.364 Td (Operating )Tj 2.099 -1.364 Td (costs)Tj 0 Tw 4.457 0 Td (Total profit)Tj -53.553 -2.727 Td (Yan\222an Solar Photovoltaic Glass )Tj 0.687 -1.364 Td (Furnace Project*\()Tj /C0_0 1 Tf -0.025 Tw <05B703C402C40DA209900388037F>Tj 0 -1.364 Td <079A11A811C9161F0DB00366>Tj /T1_0 1 Tf 0 Tc 0 Tw (\))Tj /T1_1 1 Tf 23.279 0 Td (-2,149,966.02)Tj 7.548 0 Td (2,149,966.02)Tj /T1_0 1 Tf 0.025 Tc -0.025 Tw 5.937 0 Td (107,336,061.32)Tj 7.215 0 Td (119,918,164.87)Tj 7.336 0 Td (-12,582,103.55)Tj ET endstreamendobj149 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 /T1_1 1 Tf 13 0 3.4833 13 112.0517 776.409 Tm [(5. )-1105.5 (Impairment of non-financial assets)]TJ /T1_0 1 Tf 0.055 Tc 0.07 Tw 13 0 0 13 141.7323 744.409 Tm [(The)12.1 ( Company)12.2 (\222)12.1 (s)12.2 ( management)12.2 ( judgement)12.2 ( is)12.2 ( required)12.2 ( on)12.2 ( the)12.2 ( balance)30.1 ( )]TJ 0.053 Tc 0 -1.231 Td [(sheet)12.2 ( date)12.2 ( in)12.2 ( the)12.2 ( area)12.2 ( of)12.3 ( asset)12.2 ( impairment)12.3 ( particularly)12.2 ( in)12.2 ( assessing)28 ( )]TJ 0.025 Tc 0.004 Tw 0 -1.231 Td (long-term assets which include fixed asset, construction in progress and\ )Tj 0.016 Tw 0 -1.231 Td (intangible assets etc. The recoverable amount is the higher of fair valu\e )Tj 0.029 Tc 0.079 Tw 0 -1.231 Td [(less)4 ( )0.5 (costs)4 ( )0.5 (to)4 ( )0.5 (sell)4 ( )0.5 (and)4 ( )0.5 (net)4 ( )0.5 (present)4 ( )0.5 (value)4.1 ( )0.5 (of)4 ( )0.5 (future)4 ( )0.5 (cash)4 ( )0.5 (flows)4 ( )0.5 (which)4 ( )0.5 (are)4 ( )]TJ 0.024 Tc 0 Tw 0 -1.231 Td [(estimated based upon the continued use of the asset in the business. The\)-1 ( )]TJ 0.025 Tc 0.046 Tw 0 -1.231 Td (revalued recoverable amount may be adjusted on each impairment test. )Tj 0 Tw 0 -1.231 Td (Relevant information is disclosed in Note III \(XXI\).)Tj /T1_1 1 Tf -0.025 Tw 5.85 0 0 13 85.0394 600.409 Tm (\(XXXVII\))Tj 0 Tw 13 0 0 13 111.551 600.409 Tm [( )133.9 (Changes in significant accounting policies and accounting estimates)]TJ 13 0 3.4833 13 112.0517 568.409 Tm [(1. )-1105.5 (Changes in significant accounting policies)]TJ /T1_0 1 Tf 0.05 Tw 2.84 -2.462 Td [(\(1\) )-614.5 (Implementation of Accounting Standards for Business Enterprises )]TJ 0 Tw 2.51 -1.231 Td (Interpretation No. 15)Tj 0.087 Tc 0.07 Tw 13 0 0 13 170.0787 488.409 Tm [(O)0.5 (n)13 ( 3)13 (0)13 ( )0.5 (D)0.5 (ec)0.6 (em)0.5 (b)0.5 (e)0.5 (r)13 ( 2)13 (0)13 (2)13 (1)12.9 (,)13 ( )0.5 (t)0.5 (he)13 ( )0.5 (M)0.5 (i)0.5 (ni)0.5 (s)0.5 (t)0.5 (r)0.5 (y)12.9 ( )0.5 (o)0.5 (f)13 ( F)0.5 (i)0.5 (n)0.5 (a)0.5 (nc)0.5 (e)13 ( )0.5 (i)0.5 (ss)0.5 (u)0.5 (e)0.5 (d)13 ( )0.5 (th)0.5 (e)62 ( )]TJ 0.06 Tc 0 -1.231 Td [(Accounting)12.6 ( Standards)12.6 ( for)12.6 ( Business)12.5 ( Enterprises)12.6 ( Interpretation)35 ( )]TJ 0.084 Tc 0 -1.231 Td [(No)12.7 (.)12.7 ( 1)12.7 (5)12.7 ( \()12.6 (Cai)12.7 ( Kuai)12.7 ( [)12.7 (2)12.7 (0)12.7 (2)12.7 (1)12.7 (])12.7 ( No)12.7 (.)12.7 ( 3)12.7 (5)12.7 (,)12.7 ( hereinafter)12.7 ( referred)12.7 ( to)12.7 ( as)59 ( )]TJ 0 Tc 0 Tw 0 -1.231 Td (\223)Tj /T1_1 1 Tf 0.025 Tc 0.469 0 Td (Interpretation No. 15)Tj /T1_0 1 Tf -0.025 Tw (\224\).)Tj /C0_0 1 Tf 0 Tc 0 Tw -0.469 -2.462 Td <01FA>Tj /T1_0 1 Tf 0.025 Tc 1.025 0 Td [( )-880.5 (Accounting treatment of trial operation sales)]TJ 0.058 Tc 0.07 Tw 1.155 -2.462 Td [(Interpretation)12.2 ( No)12.1 (.)12.2 ( 1)12.2 (5)12.2 ( stipulates)12.2 ( the)12.2 ( accounting)12.2 ( treatment)43 ( )]TJ 0.032 Tc 0 -1.231 Td [(and)12.1 ( presentation)12 ( of)12.1 ( products)12.1 ( or)12.1 ( by)12.1 (-)12.1 (products)12.1 ( produced)12.1 ( by)12.1 ( an)17 ( )]TJ 0.015 Tc 0.001 Tw 0 -1.231 Td (enterprise before the fixed assets reach the expected conditions )Tj 0.058 Tc 0.07 Tw 0 -1.231 Td [(for)12.2 ( use)12.2 ( or)12.2 ( in)12.1 ( the)12.1 ( course)12.1 ( of)12.2 ( research)12.1 ( and)12.1 ( development)12.2 ( for)43 ( )]TJ 0.015 Tc 0.056 Tw 0 -1.231 Td (external sale, and stipulates that the net amount obtained after )Tj 0.04 Tw 0 -1.231 Td (offsetting the costs related to the trial operation sales shall not )Tj 0.013 Tc 0 Tw 0 -1.231 Td [(be used to offset against the cost of fixed assets or research and)-2 ( )]TJ 0.015 Tc 0.049 Tw 0 -1.231 Td (development expenses. These regulations has come into effect )Tj 0.051 Tc 0.07 Tw 0 -1.231 Td [(since)12.2 ( 1)12.2 ( January)12.3 ( 2)12.2 (0)12.2 (2)12.2 (2)12.2 (,)12.2 ( and)12.2 ( retrospective)12.2 ( adjustments)12.2 ( shall)36 ( )]TJ 0.039 Tc 0 -1.231 Td [(be)12.9 ( ma)0.5 (de)12.9 ( for)12.9 ( the)12.9 ( tr)0.5 (ia)0.5 (l)12.9 ( operation)12.9 ( s)0.5 (ales)12.9 ( that)12.9 ( occ)0.5 (urred)12.9 ( betw)0.5 (een)24 ( )]TJ 0.049 Tc 0 -1.231 Td [(the)12.9 ( beginning)12.8 ( of)12.8 ( the)12.9 ( earliest)12.8 ( period)12.8 ( of)12.8 ( financial)12.8 ( statement)34 ( )]TJ 0.015 Tc 0 Tw 0 -1.231 Td (presentation and 1 January 2022.)Tj ET endstreamendobj148 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 13 0 3.4833 13 112.0517 776.409 Tm [(2. )-1105.5 (Net realisable value of inventories)]TJ /T1_0 1 Tf 0.038 Tc 0.07 Tw 13 0 0 13 141.7323 744.409 Tm [(Net)12.7 ( realisable)12.7 ( value)12.7 ( of)12.6 ( inventory)12.7 ( is)12.7 ( the)12.7 ( estimated)12.6 ( selling)12.6 ( price)12.7 ( in)12.7 ( the)13 ( )]TJ 0.048 Tc 0 -1.231 Td [(ordinary)12.1 ( course)12.1 ( of)12.2 ( business)12.1 (,)12.2 ( less)12.1 ( estimated)12.1 ( costs)12.2 ( of)12.1 ( completion)12.1 ( and)23 ( )]TJ 0.067 Tc 0 -1.231 Td [(sell)0.5 (ing)12.9 ( expe)0.5 (nse)12.9 (.)12.9 ( T)0.5 (hese)12.9 ( )0.5 (estimat)0.5 (es)12.9 ( ar)0.5 (e)12.9 ( base)0.5 (d)12.9 ( on)12.9 ( th)0.5 (e)12.9 ( curr)0.5 (ent)12.9 ( mar)0.5 (ket)42 ( )]TJ 0.042 Tc 0 -1.231 Td [(condition)12.8 ( and)12.8 ( the)12.8 ( historical)12.8 ( experience)12.8 ( of)12.8 ( manufacturing)12.8 ( and)12.8 ( selling)17 ( )]TJ 0.031 Tc 0.077 Tw 0 -1.231 Td [(products)6 ( )0.5 (of)6 ( )0.5 (similar)6 ( )0.5 (nature)6 (.)6 ( )0.5 (It)6 ( )0.5 (could)6 ( )0.6 (change)6 ( )0.5 (significantly)6 ( )0.5 (as)6 ( )0.5 (a)6.1 ( )0.5 (result)6 ( )0.5 (of)6 ( )]TJ 0.051 Tc 0.07 Tw 0 -1.231 Td [(t)0.5 (e)0.5 (c)0.5 (h)0.5 (ni)0.5 (c)0.5 (a)0.5 (l)13 ( )0.5 (i)0.5 (n)0.5 (n)0.5 (ov)0.5 (a)0.5 (t)0.5 (i)0.5 (o)0.5 (ns)13 (,)13 ( )0.5 (a)0.5 (n)0.5 (d)13 ( )0.5 (c)0.5 (o)0.5 (mp)0.5 (e)0.5 (t)0.5 (i)0.5 (t)0.5 (o)0.5 (r)13 ( a)0.5 (c)0.5 (t)0.5 (i)0.5 (o)0.5 (n)0.5 (s)13 ( )0.5 (i)0.5 (n)12.9 ( )0.5 (r)0.5 (e)0.5 (s)0.5 (p)0.5 (o)0.5 (ns)0.5 (e)13 ( )0.5 (t)0.5 (o)13 ( )0.5 (s)0.5 (e)0.5 (v)0.5 (e)0.5 (r)0.5 (e)26 ( )]TJ 0.025 Tc 0.066 Tw 0 -1.231 Td (industry cycle. Management reassesses these estimates at each balance )Tj 0 Tw 0 -1.231 Td (sheet date.)Tj /T1_1 1 Tf 13 0 3.4833 13 112.0517 600.409 Tm [(3. )-1105.5 (Current and deferred income tax)]TJ /T1_0 1 Tf 0.049 Tc 0.07 Tw 13 0 0 13 141.7323 568.409 Tm [(The)12.5 ( Company)12.5 ( is)12.5 ( subject)12.6 ( to)12.5 ( income)12.5 ( taxes)12.5 ( in)12.5 ( numerous)12.6 ( jurisdictions)12.6 (.)23.9 ( )]TJ 0.057 Tc 0 -1.231 Td [(Significant)12.9 ( judgement)12.9 ( )0.5 (is)12.9 ( required)12.9 ( in)12.9 ( d)0.5 (etermining)12.9 ( the)13 ( provision)12.9 ( for)32.1 ( )]TJ 0 -1.231 Td [(income)12.7 ( taxes)12.7 ( in)12.6 ( each)12.7 ( of)12.7 ( these)12.7 ( jurisdictions)12.7 (.)12.6 ( There)12.7 ( are)12.7 ( transactions)32 ( )]TJ 0.033 Tc 0.075 Tw 0 -1.231 Td [(and)8 ( )0.5 (calculations)8 ( )0.5 (during)8 ( )0.5 (the)8 ( )0.5 (ordinary)8 ( )0.5 (course)8 ( )0.5 (of)8 ( )0.5 (business)8 ( )0.5 (for)8 ( )0.5 (which)8 ( )0.5 (the)8 ( )]TJ 0.05 Tc 0.07 Tw 0 -1.231 Td [(ultimate)12.5 ( tax)12.5 ( determination)12.4 ( is)12.4 ( uncertain)12.5 (.)12.5 ( Given)12.5 ( the)12.4 ( long)12.4 (-)12.5 (term)12.5 ( nature)25 ( )]TJ 0.027 Tc 0.081 Tw 0 -1.231 Td [(and)2 ( complexity)2 ( )0.5 (of)2 ( )0.5 (existing)2 ( )0.5 (contractual)2 ( )0.5 (agreements)2 (,)2 ( )0.5 (differences)2.1 ( arising)2 ( )]TJ 0.025 Tc 0.028 Tw 0 -1.231 Td (between the actual results and the assumptions made, or future changes )Tj 0.033 Tc 0.075 Tw 0 -1.231 Td [(to)8 ( )0.5 (such)8 ( )0.5 (assumptions)8 (,)8 ( )0.5 (will)8 ( )0.5 (impact)8 ( )0.5 (the)8 ( )0.5 (income)8.1 ( )0.5 (tax)8 ( )0.5 (and)8 ( )0.5 (deferred)8 ( )0.5 (income)8 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (tax provisions in the period in which such determination is made.)Tj 0.043 Tc 0.07 Tw 0 -2.462 Td [(Deferred)12.1 ( income)12.1 ( tax)12.1 ( assets)12.1 ( relating)12.1 ( to)12 ( certain)12.1 ( temporary)12.1 ( differences)18.1 ( )]TJ 0.024 Tc 0 Tw 0 -1.231 Td [(and tax losses are recognised when management considers it is probable)-1 ( )]TJ 0.025 Tc 0.012 Tw 0 -1.231 Td (that future taxable profits will be available against which the temporar\y )Tj 0.064 Tc 0.07 Tw 0 -1.231 Td [(differences)12.4 ( or)12.4 ( tax)12.4 ( losses)12.4 ( can)12.4 ( be)12.4 ( utilised)12.5 (.)12.4 ( When)12.4 ( the)12.4 ( expectation)12.5 ( is)39 ( )]TJ 0.039 Tc 0 -1.231 Td [(different)12.4 ( from)12.4 ( the)12.5 ( original)12.5 ( estimate)12.4 (,)12.5 ( such)12.5 ( differences)12.4 ( will)12.4 ( impact)12.4 ( the)14 ( )]TJ 0.065 Tc 0 -1.231 Td [(recognition)12.4 ( of)12.4 ( deferred)12.4 ( income)12.5 ( tax)12.4 ( assets)12.4 ( and)12.5 ( current)12.4 ( income)12.5 ( tax)40 ( )]TJ 0.056 Tc 0 -1.231 Td [(charges)12.1 (.)12.1 ( Income)12.1 ( tax)12.1 ( charges)12.1 ( should)12.1 ( be)12.1 ( recognised)12.1 ( in)12.1 ( the)12.1 ( period)12.1 ( in)31 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (which such estimate is changed.)Tj /T1_1 1 Tf 13 0 3.4833 13 112.0517 264.409 Tm [(4. )-1105.5 (Impairment of financial assets)]TJ /T1_0 1 Tf 0.059 Tc 0.07 Tw 13 0 0 13 141.7323 232.409 Tm [(The)12.7 ( loss)12.7 ( allowances)12.7 ( for)12.7 ( financial)12.7 ( assets)12.7 ( are)12.7 ( based)12.7 ( on)12.6 ( assumptions)34 ( )]TJ 0.069 Tc 0 -1.231 Td [(about)12.6 ( risk)12.6 ( of)12.5 ( default)12.5 ( and)12.5 ( expected)12.6 ( loss)12.6 ( rates)12.5 (.)12.6 ( The)12.5 ( Company)12.6 ( uses)44 ( )]TJ 0.025 Tc 0.066 Tw 0 -1.231 Td (judgement in making these assumptions and selecting the inputs to the )Tj 0.05 Tc 0.07 Tw 0 -1.231 Td [(impairment)12.8 ( calculation)12.7 (,)12.7 ( based)12.7 ( on)12.8 ( the)12.7 ( Group)12.7 (\222)12.7 (s)12.8 ( past)12.7 ( history)12.8 (,)12.7 ( existing)25 ( )]TJ 0.04 Tc 0 -1.231 Td [(m)0.5 (ar)0.5 (k)0.5 (et)13 ( )0.5 (co)0.5 (n)0.5 (di)0.5 (ti)0.5 (o)0.5 (ns)13 ( a)0.5 (s)13 ( )0.5 (we)0.5 (l)0.5 (l)12.9 ( )0.5 (a)0.5 (s)12.9 ( )0.5 (f)0.5 (or)0.5 (w)0.5 (ar)0.5 (d)13 ( l)0.5 (o)0.5 (ok)0.5 (in)0.5 (g)13 ( e)0.5 (s)0.5 (ti)0.5 (ma)0.5 (t)0.5 (e)0.5 (s)12.9 ( )0.5 (a)0.5 (t)12.9 ( )0.5 (t)0.5 (he)13 ( e)0.5 (n)0.5 (d)12.9 ( )0.5 (o)0.5 (f)15 ( )]TJ 0.03 Tc 0.078 Tw 0 -1.231 Td [(each)5 ( )0.5 (reporting)5 ( )0.5 (periods)5 (.)5 ( )0.5 (Information)5 ( )0.5 (related)5 ( )0.5 (to)5 ( )0.5 (all)5 ( )0.5 (key)4.9 ( )0.6 (assumptions)5 ( )0.5 (are)5 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (disclosed in Note III \(X\) and III \(XI\).)Tj ET endstreamendobj147 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 71 \226)Tj /T1_1 1 Tf -0.025 Tw 5.2 0 0 13 85.0394 776.409 Tm (\(XXXV\))Tj 0 Tw 13 0 0 13 104.2997 776.409 Tm [( )-423.9 (Segment reporting)]TJ /T1_0 1 Tf 0.065 Tw 0.699 -2.462 Td (The Company will determine operation segment on the basis of the interna\l )Tj 0.062 Tc 0.07 Tw 0 -1.231 Td [(org)0.5 (aniz)0.5 (atio)0.5 (nal)12.9 ( s)0.5 (tru)0.5 (ctur)0.5 (e)12.9 (,)12.9 ( ma)0.5 (nage)0.5 (men)0.5 (t)12.9 ( re)0.5 (quire)0.5 (men)0.5 (ts)12.9 ( a)0.5 (nd)12.9 ( in)0.5 (tern)0.5 (al)12.9 ( r)0.5 (epor)0.5 (t)36.9 ( )]TJ 0.025 Tc 0.05 Tw 0 -1.231 Td (system, and determine reporting segment on the basis of operation segmen\t, )Tj 0 Tw 0 -1.231 Td (and disclose such segment information.)Tj 0.069 Tc 0.07 Tw 0 -2.462 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 0.028 Tc 0.08 Tw 0 -1.231 Td [(following)3 ( )0.5 (conditions)3 ( )0.5 (simultaneously)3 (:)3 ( )0.5 (\()3 (1)3 (\))3 ( )0.5 (the)3 ( )0.5 (component)3 ( )0.5 (is)3.1 ( )0.5 (able)3 ( )0.5 (to)3 ( )0.5 (generate)3.1 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (revenues and incur expenses from its ordinary activities; \(2\) whose op\erating )Tj 0.058 Tc 0.07 Tw 0 -1.231 Td [(results)12.8 ( are)12.8 ( regularly)12.9 ( evaluated)12.9 ( by)12.9 ( the)12.9 ( Company)12.8 (\222)12.9 (s)12.9 ( management)12.9 ( to)12.9 ( make)33 ( )]TJ 0.041 Tc 0 -1.231 Td [(decisions)12.1 ( about)12.2 ( resources)12.1 ( to)12.1 ( be)12.2 ( allocated)12.1 ( to)12.1 ( the)12.2 ( segment)12.1 ( and)12.1 ( to)12.1 ( assess)12.1 ( its)16.1 ( )]TJ 0.025 Tc 0.019 Tw 0 -1.231 Td (performance; \(3\) for which the accounting information on financial pos\ition, )Tj 0.078 Tw 0 -1.231 Td (operating results and cash flows is available to the Company. 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by)12.7 ( the)12.7 ( after)12.7 (-)12.7 (sale)12.7 ( and)12.7 ( leaseback)12.7 ( based)12.7 ( on)12.6 ( the)12.6 ( part)12.6 ( of)12.7 ( the)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 0.043 Tc 0.07 Tw 0 -1.231 Td [(from)12.3 ( the)12.2 ( leaseback)12.2 (,)12.3 ( and)12.3 ( recognise)12.2 ( relevant)12.2 ( gains)12.2 ( or)12.2 ( losses)12.3 ( only)18 ( )]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 0.042 Tc 0.07 Tw 0 -1.231 Td [(after)12.6 (-)12.7 (sale)12.7 ( and)12.7 ( leaseback)12.7 ( transaction)12.7 ( is)12.7 ( not)12.7 ( a)12.7 ( sale)12.7 (,)12.7 ( the)12.7 ( Company)12.7 (,)17 ( )]TJ 0.064 Tc 0 -1.231 Td [(as)12.5 ( a)12.5 ( lessee)12.5 (,)12.5 ( continues)12.5 ( to)12.5 ( recognise)12.5 ( the)12.5 ( transferred)12.4 ( assets)12.5 ( and)39 ( )]TJ 0.039 Tc 0 -1.231 Td [(recognises)12.8 ( a)12.8 ( financial)12.8 ( liability)12.9 ( equal)12.9 ( to)12.8 ( the)12.8 ( transfer)12.9 ( income)12.8 (.)12.9 ( For)14 ( )]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 13 0 3.4833 13 140.3981 456.409 Tm [(\(2\) )-664.5 (As a lessor)]TJ 0.06 Tw 13 0 0 13 170.0787 424.409 Tm (If the transfer of assets in the after-sale and leaseback transaction )Tj 0.039 Tc 0.07 Tw 0 -1.231 Td [(i)0.5 (s)13 ( )0.5 (a)13 ( )0.5 (s)0.5 (a)0.5 (l)0.5 (e)13 (,)13 ( )0.6 (th)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)13 (,)13 ( a)0.6 (s)13 ( )0.5 (a)13 ( )0.5 (l)0.5 (e)0.5 (s)0.5 (s)0.5 (o)0.5 (r)13 (,)13 ( )0.5 (a)0.5 (c)0.5 (c)0.6 (ou)0.5 (n)0.5 (t)0.5 (s)13 ( )0.5 (f)0.5 (o)0.6 (r)13 ( a)0.6 (s)0.5 (s)0.5 (e)0.5 (t)13 ( )0.5 (p)0.5 (u)0.5 (r)0.5 (c)0.5 (h)0.5 (a)0.5 (s)0.5 (e)13 (,)14 ( )]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 [(aforementioned)12.6 ( \223)12.5 (2)12.5 (.)12.5 ( The)12.5 ( Company)12.5 ( as)12.5 ( a)12.5 ( lessor)12.5 (\224)12.5 (;)12.5 ( if)12.5 ( the)12.5 ( transfer)12.6 ( 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 0.04 Tc 0.07 Tw 0 -1.231 Td [(Company)12.2 (,)12.2 ( as)12.2 ( a)12.2 ( lessor)12.2 (,)12.2 ( does)12.2 ( not)12.2 ( recognise)12.2 ( the)12.2 ( transferred)12.2 ( assets)12.2 (,)15 ( )]TJ 0.03 Tc 0.078 Tw 0 -1.231 Td [(but)5 ( )0.5 (recognises)5 ( )0.5 (a)5 ( )0.5 (financial)5 ( )0.5 (asset)5 ( )0.5 (equal)5 ( )0.5 (to)5 ( )0.5 (the)5 ( )0.5 (transfer)5 ( )0.5 (income)5 (.)5 ( )0.5 (For)5 ( )]TJ 0.052 Tc 0.07 Tw 0 -1.231 Td [(details)12.6 ( of)12.7 ( accounting)12.7 ( treatment)12.7 ( for)12.6 ( financial)12.7 ( assets)12.7 (,)12.7 ( please)12.7 ( see)27 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (Note \223III. \(X\) Financial instruments\224.)Tj ET endstreamendobj154 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 0.026 Tc 0.082 Tw 13 0 0 13 170.0787 776.3179 Tm [(When)1 ( )0.5 (a)1 ( )0.6 (financing)1 ( )0.5 (lease)1.1 ( )0.5 (changes)1 ( )0.5 (and)1 ( )0.5 (the)1 ( )0.5 (following)1 ( )0.5 (conditions)1 ( )0.5 (are)1 ( )]TJ 0.025 Tc 0.069 Tw 0 -1.231 Td (simultaneously met, the Group accounts for the lease change as a )Tj 0 Tw 0 -1.231 Td (separate lease:)Tj 0.031 Tw 0 -2.462 Td [(\225 )-1499.5 (The )0.5 (change )0.6 (expands )0.5 (the )0.5 (scope )0.5 (of )0.6 (lease )0.5 (by )0.5 (adding )0.5 (the )0.5 (right )0.5 (to )]TJ 0 Tw 2.181 -1.231 Td (use one or more leased assets;)Tj 0.053 Tc 0.07 Tw -2.181 -2.462 Td [(\225)28 ( )-1432.5 (The)12.2 ( consideration)12.1 ( and)12.2 ( the)12.2 ( separate)12.1 ( price)12.2 ( of)12.2 ( the)12.1 ( expanded)27.9 ( )]TJ 0.096 Tc 2.181 -1.231 Td [(scope)12.8 ( of)12.9 ( lease)12.9 ( are)12.9 ( equivalent)12.9 ( to)12.9 ( the)12.9 ( amount)12.8 ( adjusted)71 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (according to the contract.)Tj 0.055 Tc 0.07 Tw -2.181 -2.462 Td [(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)12.4 ( lease)12.4 (,)12.5 ( the)12.4 ( Company)12.5 ( accounts)12.5 ( for)12.4 ( the)12.4 ( lease)12.5 ( after)12.4 ( 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)12.5 ( the)12.5 ( commencement)12.4 ( date)12.5 ( of)12.5 ( the)12.5 ( lease)12.5 (,)12.5 ( the)12.5 ( 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)12.5 ( the)12.5 ( commencement)12.4 ( date)12.5 ( of)12.5 ( the)12.5 ( lease)12.5 (,)12.5 ( the)12.5 ( 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. \(X\) Financial instruments\224.)Tj ET endstreamendobj153 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 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)12.2 ( rental)12.2 ( income)12.2 ( on)12.1 ( a)12.2 ( straight)12.2 (-)12.1 (line)12.1 ( basis)12.2 ( over)12.2 ( the)12.2 ( respective)45 ( )]TJ 0.036 Tc 0.072 Tw 0 -1.231 Td [(lease)11 ( )0.5 (terms)11 (.)11 ( Initial)11 ( )0.5 (direct)11 ( )0.5 (costs)11 ( )0.5 (relating)11 ( )0.5 (to)11 ( )0.5 (operating)11 ( )0.5 (leases)11 ( )0.5 (to)10.9 ( )0.5 (be)11 ( )]TJ 0.04 Tc 0.07 Tw 0 -1.231 Td [(incurred)12.9 ( by)12.9 ( the)12.9 ( Company)12.9 ( shall)12.9 ( be)12.9 ( capitalised)12.9 ( and)12.9 ( then)12.9 ( included)15 ( )]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)12.2 ( of)12.3 ( rental)12.2 ( income)12.2 ( over)12.2 ( the)12.2 ( lease)12.2 ( term)12.2 (.)12.3 ( The)12.3 ( 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 0.041 Tc 0.07 Tw 0 -1.231 Td [(shall)12.8 ( be)12.8 ( recognised)12.9 ( in)12.8 ( profit)12.9 ( or)12.8 ( loss)12.9 ( in)12.8 ( the)12.8 ( period)12.9 ( in)12.8 ( which)12.9 ( they)16 ( )]TJ 0.025 Tc 0.042 Tw 0 -1.231 Td (are occurred. If a change in operating leases occurs, the Company )Tj 0.069 Tc 0.07 Tw 0 -1.231 Td [(a)0.5 (c)0.6 (c)0.5 (o)0.5 (u)0.5 (n)0.6 (t)0.5 (s)13 ( )0.5 (f)0.6 (o)0.5 (r)13 ( )0.6 (i)0.5 (t)13 ( )0.5 (a)0.6 (s)13 ( )0.5 (a)13 ( )0.6 (n)0.5 (e)0.5 (w)13.1 ( )0.5 (l)0.5 (e)0.5 (a)0.6 (s)0.5 (e)13 ( )0.6 (f)0.5 (r)0.5 (o)0.5 (m)13.1 ( )0.5 (t)0.5 (h)0.5 (e)13.1 ( )0.5 (e)0.5 (f)0.6 (f)0.5 (e)0.5 (c)0.6 (t)0.5 (i)0.5 (v)0.5 (e)13 ( )0.6 (d)0.5 (a)0.5 (t)0.6 (e)13 ( )0.5 (o)0.5 (f)13.1 ( )0.5 (t)0.5 (h)0.5 (e)44 ( )]TJ 0.054 Tc 0 -1.231 Td [(change)12.6 (,)12.6 ( and)12.6 ( the)12.7 ( amount)12.6 ( of)12.6 ( lease)12.6 ( payment)12.6 ( received)12.6 ( in)12.6 ( advance)29.1 ( )]TJ 0.038 Tc 0 -1.231 Td [(or)12.8 ( receivable)12.8 ( in)12.7 ( connection)12.8 ( with)12.8 ( the)12.8 ( lease)12.8 ( prior)12.7 ( to)12.7 ( the)12.8 ( change)12.8 ( is)13 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (considered to be the payments of the new lease.)Tj 13 0 3.4833 13 140.3981 520.3179 Tm [(\(2\) )-664.5 (Accounting treatment of financing leases)]TJ 0.012 Tw 13 0 0 13 170.0787 488.3179 Tm (At the commencement date of lease term, the Company recognises )Tj 0.049 Tw 0 -1.231 Td [(financing lease )0.5 (receivable )0.5 (and derecognises )0.5 (the )0.5 (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. Net investment in the lease is)-8 ( )]TJ 0.027 Tc 0.081 Tw 0 -1.231 Td [(t)0.5 (h)0.5 (e)2 ( )0.5 (s)0.5 (u)0.5 (m)2 ( )0.5 (o)0.5 (f)2 ( )0.5 (t)0.5 (h)0.5 (e)2.1 ( u)0.5 (n)0.6 (g)0.5 (u)0.5 (a)0.5 (r)0.5 (a)0.5 (n)0.6 (t)0.5 (e)0.5 (e)0.5 (d)2 ( )0.5 (r)0.5 (e)0.5 (s)0.5 (i)0.6 (d)0.5 (u)0.5 (a)0.5 (l)2 ( )0.5 (v)0.5 (a)0.5 (l)0.5 (u)0.6 (e)1.9 ( )0.5 (a)0.6 (n)0.5 (d)2 ( t)0.6 (h)0.5 (e)2 ( )0.5 (p)0.5 (r)0.5 (e)0.5 (s)0.5 (e)0.6 (n)0.5 (t)2 ( v)0.6 (a)0.5 (l)0.5 (u)0.5 (e)2 ( )]TJ 0.036 Tc 0.072 Tw 0 -1.231 Td [(of)11 ( )0.5 (the)11 ( )0.5 (lease)11 ( )0.5 (payments)11 ( )0.5 (receivable)11 ( )0.5 (which)11 ( )0.5 (were)11 ( )0.5 (not)11 ( )0.5 (received)11 ( )0.5 (at)11 ( )0.5 (the)11 ( )]TJ 0.028 Tc 0.08 Tw 0 -1.231 Td [(commencement)3 ( )0.5 (date)3.1 ( )0.5 (of)3 ( )0.5 (lease)3 ( )0.5 (term)3 (,)3 ( )0.6 (discounted)3.1 ( )0.5 (at)3.1 ( )0.5 (the)3 ( )0.5 (interest)3 ( )0.5 (rate)3.1 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (implicit in the lease.)Tj 0.039 Tc 0.07 Tw 0 -2.462 Td [(The)12.6 ( Company)12.6 ( calculates)12.6 ( and)12.6 ( recognises)12.6 ( interest)12.5 ( income)12.6 ( in)12.5 ( each)14 ( )]TJ 0.025 Tc 0.045 Tw 0 -1.231 Td (period during the lease term, based on a constant periodic interest )Tj 0.031 Tc 0.077 Tw 0 -1.231 Td [(r)0.5 (at)0.5 (e)6 (.)6 ( )0.5 (Th)0.5 (e)6 ( )0.5 (d)0.5 (er)0.5 (ec)0.5 (og)0.5 (ni)0.5 (ti)0.5 (on)6 ( )0.5 (a)0.5 (nd)6 ( )0.5 (i)0.5 (mp)0.5 (ai)0.5 (rm)0.5 (en)0.5 (t)6 ( )0.5 (lo)0.5 (ss)0.5 (e)0.5 (s)6 ( )0.5 (of)6 ( )0.5 (f)0.5 (in)0.5 (an)0.5 (ci)0.5 (ng)6 ( )0.5 (l)0.5 (ea)0.5 (s)0.5 (e)6 ( )]TJ 0.025 Tc 0.037 Tw 0 -1.231 Td (receivable are accounted for in accordance with the Note \223III. \(X\) \)Tj 0 Tw 0 -1.231 Td (Financial instruments\224.)Tj 0.035 Tc 0.073 Tw 0 -2.462 Td [(Variable)10 ( )0.5 (lease)10.1 ( )0.5 (payments)10 ( )0.5 (not)10 ( )0.6 (included)10 ( )0.5 (in)10 ( )0.5 (the)10 ( )0.5 (measurement)10 ( )0.5 (of)10 ( )0.5 (the)10 ( )]TJ 0.047 Tc 0.07 Tw 0 -1.231 Td [(net)12.7 ( investment)12.8 ( in)12.7 ( the)12.8 ( lease)12.7 ( are)12.7 ( included)12.8 ( in)12.7 ( profit)12.8 ( or)12.7 ( loss)12.7 ( in)12.7 ( the)22 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (period in which they are occurred.)Tj ET endstreamendobj152 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 66 \226)Tj 13 0 3.4833 13 140.3981 776.3179 Tm [(\(4\) )-664.5 (Lease change)]TJ 0.011 Tw 13 0 0 13 170.0787 744.3179 Tm [(The )0.5 (Company )0.5 (will )0.5 (account for )0.5 (the lease change )0.5 (as )0.5 (a )0.5 (separate lease )]TJ 0 Tw 0 -1.231 Td (if the lease changes and meets the following conditions:)Tj 0.017 Tw 0 -2.462 Td [(\225 )-1513.5 (the lease change expands the scope of lease by increasing the )]TJ 0 Tw 2.181 -1.231 Td (rights to use one or more leased assets;)Tj 0.044 Tc 0.07 Tw -2.181 -2.462 Td [(\225)19 ( )-1441.5 (the)12.7 ( increased)12.7 ( consideration)12.7 ( and)12.7 ( the)12.7 ( individual)12.6 ( price)12.6 ( of)12.7 ( the)19 ( )]TJ 0.066 Tc 2.181 -1.231 Td [(expanded)12.4 ( part)12.4 ( of)12.4 ( the)12.4 ( lease)12.4 ( are)12.4 ( equivalent)12.3 ( to)12.4 ( the)12.4 ( amount)41 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (adjusted for the contract.)Tj 0.043 Tc 0.07 Tw -2.181 -2.462 Td [(If)12.3 ( the)12.4 ( lease)12.3 ( change)12.4 ( is)12.3 ( not)12.4 ( accounted)12.4 ( for)12.4 ( as)12.4 ( a)12.4 ( separate)12.4 ( lease)12.3 (,)12.4 ( the)18 ( )]TJ 0.025 Tc 0.004 Tw 0 -1.231 Td (Company shall re-allocate the consideration of a changed contract, )Tj 0.06 Tw 0 -1.231 Td (re-determine the lease term, and remeasure the lease liabilities by )Tj 0.046 Tw 0 -1.231 Td (the present value calculated from the changed lease payments and )Tj 0 Tw 0 -1.231 Td (revised discount rate on the effective date of the lease change.)Tj 0.038 Tc 0.07 Tw 0 -2.462 Td [(If)12.9 ( the)12.9 ( lease)13 ( change)12.9 ( results)12.9 ( in)12.9 ( a)12.9 ( narrowe)0.5 (r)12.9 ( lease)12.9 ( or)12.9 ( a)12.9 ( shorter)12.9 ( lea)0.5 (se)13.1 ( )]TJ 0.024 Tc 0 Tw 0 -1.231 Td [(term, the Company reduces the carrying amount of the right-of-use)-0.9 ( )]TJ 0.025 Tc 0.075 Tw 0 -1.231 Td (asset accordingly, and recognises the related gains or losses from )Tj 0.043 Tc 0.07 Tw 0 -1.231 Td [(partially)12 ( or)12 ( completely)12 ( terminated)12.1 ( leases)12 ( into)12.1 ( the)12.1 ( current)12 ( profit)18.1 ( )]TJ 0.026 Tc 0.082 Tw 0 -1.231 Td [(and)1 ( )0.5 (loss)1 (.)1 ( )0.5 (For)1 ( )0.5 (other)1 ( )0.5 (lease)1 ( )0.5 (change)1 ( )0.6 (that)1 ( )0.5 (cause)1 ( )0.5 (the)1 ( )0.5 (lease)1 ( )0.5 (liabilities)1 ( )0.5 (to)1 ( )]TJ 0.038 Tc 0.07 Tw 0 -1.231 Td [(be)12.3 ( remeasured)12.3 (,)12.3 ( the)12.3 ( Company)12.3 ( adjusts)12.3 ( the)12.3 ( carrying)12.3 ( amount)12.3 ( of)12.3 ( the)13.1 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (right-of-use assets accordingly.)Tj /T1_1 1 Tf 13 0 3.4833 13 112.0517 360.3179 Tm [(2. )-1105.5 (The Company as a lessor)]TJ /T1_0 1 Tf 0.063 Tc 0.07 Tw 13 0 0 13 141.7323 328.3179 Tm [(At)12.3 ( the)12.3 ( commencement)12.2 ( 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asset, the original lease shall not belong to a lease of low )Tj 0 Tw 0 -1.231 Td (value asset.)Tj ET endstreamendobj160 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 0.052 Tc 0.07 Tw 13 0 0 13 170.0787 776.3179 Tm [(The)12.4 ( Company)12.3 ( determines)12.3 ( whether)12.3 ( the)12.4 ( right)12.3 (-)12.3 (of)12.4 (-)12.3 (use)12.3 ( assets)12.3 ( have)27 ( )]TJ 0.061 Tc 0 -1.231 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 0.042 Tc 0 -1.231 Td [(Note)12.7 ( \223)12.7 (III)12.7 (.)12.7 ( \()12.7 (XXI)12.7 (\))12.7 (\226)12.7 (Impairment)12.7 ( of)12.7 ( long)12.7 (-)12.7 (term)12.7 ( assets)12.7 (\224)12.7 ( and)12.7 ( conducts)17.1 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (accounting treatment for impairment loss identified.)Tj 13 0 3.4833 13 140.3981 696.3179 Tm [(\(2\) )-664.5 (Lease liabilities)]TJ 0.012 Tw 13 0 0 13 170.0787 664.3179 Tm (At the commencement date of lease term, the Company recognises )Tj 0.027 Tc 0.081 Tw 0 -1.231 Td [(l)0.5 (e)0.5 (a)0.5 (se)2 ( )0.5 (l)0.5 (i)0.5 (a)0.5 (b)0.5 (il)0.5 (i)0.5 (t)0.5 (ie)0.5 (s)2 ( )0.5 (f)0.5 (o)0.5 (r)2 ( )0.5 (le)0.5 (a)0.5 (s)0.5 (e)0.5 (s)2 ( )0.5 (\()2 (e)0.5 (xc)0.5 (l)0.5 (u)0.5 (d)0.5 (in)0.5 (g)2 ( )0.5 (s)0.5 (ho)0.5 (r)0.5 (t)2 (-)2 (t)0.5 (e)0.5 (rm)2 ( )0.5 (l)0.5 (e)0.5 (a)0.5 (s)0.5 (es)2 ( )0.5 (a)0.5 (n)0.5 (d)2 ( )0.5 (l)0.5 (ea)0.5 (s)0.5 (e)0.5 (s)2 ( )]TJ 0.025 Tc 0.053 Tw 0 -1.231 Td (of low-value assets\). Lease liabilities are initially measured based )Tj 0.023 Tc 0 Tw 0 -1.231 Td [(on the present value of outstanding lease payment. Lease payments)-2 ( )]TJ 0.025 Tc -0.025 Tw 0 -1.231 Td (include:)Tj 0.037 Tw 0 -2.462 Td [(\225 )-1493.5 (fixed payments \(including in-substance fixed payments\), less )]TJ 0 Tw 2.181 -1.231 Td (any lease incentives \(if there is a lease incentive\);)Tj -2.181 -2.462 Td [(\225 )-1530.5 (variable lease payment that are based on an index or a rate;)]TJ 0.023 Tc 0 -2.462 Td [(\225)-2 ( )-1532.5 (amounts expected to be payable under the guaranteed residual)-2 ( )]TJ 0.025 Tc 2.181 -1.231 Td (value provided by the Company;)Tj 0.05 Tc 0.07 Tw -2.181 -2.462 Td [(\225)25 ( )-1435.5 (the)12.2 ( exercise)12.2 ( price)12.2 ( of)12.2 ( a)12.2 ( purchase)12.3 ( option)12.2 ( if)12.1 ( the)12.2 ( Company)12.2 ( is)25 ( )]TJ 0.025 Tc 0 Tw 2.181 -1.231 Td (reasonably certain to exercise that option;)Tj 0.054 Tc 0.07 Tw -2.181 -2.462 Td [(\225)29 ( )-1431.5 (payments)12.4 ( of)12.5 ( penalties)12.4 ( for)12.4 ( terminating)12.4 ( the)12.4 ( lease)12.5 ( option)12.4 (,)12.4 ( if)29.1 ( )]TJ 0.042 Tc 2.181 -1.231 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 -1.231 Td (option.)Tj 0.03 Tc 0.078 Tw -2.181 -2.462 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 0.046 Tc 0.07 Tw 0 -1.231 Td [(discount)12.7 ( rate)12.6 (.)12.7 ( If)12.7 ( that)12.6 ( rate)12.7 ( cannot)12.6 ( be)12.6 ( determined)12.7 ( reasonably)12.7 (,)12.6 ( the)21 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (Company\222s incremental borrowing rate is used.)Tj 0.077 Tc 0.07 Tw 0 -2.462 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 -1.231 Td [(liabilities)12.3 ( over)12.3 ( the)12.3 ( lease)12.3 ( term)12.3 ( at)12.3 ( the)12.3 ( fixed)12.3 ( periodic)12.3 ( interest)12.3 ( rate)12.3 (,)16 ( )]TJ 0.03 Tc 0.078 Tw 0 -1.231 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 -1.231 Td (assets.)Tj 0.04 Tw 0 -2.462 Td (Variable lease payments not included in the measurement of lease )Tj 0.051 Tc 0.07 Tw 0 -1.231 Td [(liabilities)12.3 ( are)12.3 ( charged)12.3 ( to)12.3 ( profit)12.3 ( or)12.3 ( loss)12.3 ( in)12.3 ( the)12.4 ( period)12.3 ( or)12.3 ( cost)12.4 ( of)26 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (relevant assets in which they actually arise.)Tj ET endstreamendobj159 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 /T1_1 1 Tf -0.025 Tw 6.5 0 0 13 85.0394 776.409 Tm (\(XXXII\))Tj 0.013 Tw 13 0 0 13 109.6413 776.409 Tm ( Lease)Tj /T1_0 1 Tf 0.038 Tc 0.07 Tw 0.288 -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)12.4 ( to)12.4 ( use)12.6 ( an)12.5 ( asset)12.5 ( for)12.5 ( a)12.5 ( period)12.5 ( of)13 ( )]TJ 0.025 Tc 0.036 Tw 0 -1.231 Td [(time )0.5 (in )0.5 (exchange )0.5 (for )0.5 (consideration. )0.5 (At )0.5 (inception )0.5 (of )0.5 (a contract, )0.5 (the )0.5 (Company )]TJ 0 Tw 0 -1.231 Td (assesses whether a contract is, or contains, a lease. A contract is, or \contains, )Tj 0.039 Tc 0.07 Tw 0 -1.231 Td [(a)12.6 ( lease)12.6 ( if)12.6 ( the)12.6 ( contract)12.6 ( conveys)12.6 ( the)12.6 ( right)12.6 ( to)12.6 ( control)12.6 ( the)12.6 ( use)12.6 ( of)12.6 ( one)12.6 ( or)12.6 ( more)14 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (identified asset\(s\) for a period of 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 )0.5 (separate )0.5 (lease, )0.5 (the )0.5 (Company 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 )0.5 (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 568.409 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 0.012 Tw 13 0 0 13 170.0787 504.409 Tm (At the commencement date of lease term, the Company recognises )Tj 0.055 Tc 0.07 Tw 0 -1.231 Td [(right)12.7 (-)12.7 (of)12.7 (-)12.7 (use)12.7 ( assets)12.7 ( for)12.7 ( leases)12.7 ( \()12.7 (excluding)12.7 ( short)12.6 (-)12.7 (term)12.7 ( leases)12.7 ( and)30 ( )]TJ 0.062 Tc 0 -1.231 Td [(leases)12.6 ( of)12.6 ( low)12.5 (-)12.6 (value)12.6 ( assets)12.6 (\))12.5 (.)12.5 ( Right)12.5 (-)12.6 (of)12.5 (-)12.6 (use)12.5 ( assets)12.6 ( are)12.6 ( measured)37 ( )]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 -2.462 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 -1.231 Td [(less )0.5 (any lease )0.5 (incentives )0.5 (already )0.5 (received \(if )0.5 (there )0.5 (is a )0.5 (lease )]TJ -0.025 Tw 0 -1.231 Td (incentive\);)Tj 0 Tw -2.181 -2.462 Td [(\225 )-1530.5 (initial direct costs incurred by the Company;)]TJ 0.087 Tc 0.07 Tw 0 -2.462 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 0.061 Tc 2.181 -1.231 Td [(dismantling)12.8 ( and)12.9 ( removing)12.9 ( the)12.9 ( leased)12.9 ( asset)12.9 (,)12.9 ( restoring)12.9 ( the)36 ( )]TJ 0.025 Tc 0.05 Tw 0 -1.231 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 0.045 Tc 0.07 Tw 0 -1.231 Td [(c)0.5 (o)0.5 (n)0.5 (d)0.5 (i)0.5 (t)0.5 (i)0.5 (o)0.5 (n)13 ( )0.6 (a)0.5 (s)13 ( )0.5 (a)0.5 (g)0.5 (r)0.5 (e)0.5 (e)0.6 (d)13 ( )0.5 (i)0.5 (n)13 ( )0.5 (t)0.5 (h)0.5 (e)13 ( )0.5 (t)0.5 (e)0.5 (r)0.5 (m)0.6 (s)13 ( )0.5 (o)0.5 (f)13 ( )0.5 (t)0.5 (h)0.5 (e)13 ( )0.5 (l)0.5 (e)0.5 (a)0.6 (s)0.5 (e)13 (,)13 ( )0.5 (e)0.5 (x)0.5 (c)0.5 (e)0.6 (p)0.5 (t)13 ( )0.5 (t)0.5 (h)0.5 (o)0.5 (s)0.5 (e)20 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (incurred for the production of inventories.)Tj 0.11 Tc 0.07 Tw -2.181 -2.462 Td [(The)12.5 ( Company)12.5 ( adopts)12.4 ( straight)12.4 (-)12.5 (line)12.5 ( method)12.5 ( to)12.4 ( accrue)12.4 ( the)85 ( )]TJ 0.066 Tc 0 -1.231 Td [(depreciation)12.5 ( of)12.4 ( the)12.5 ( right)12.5 ( to)12.4 ( use)12.5 ( assets)12.4 (.)12.5 ( If)12.4 ( there)12.4 ( is)12.5 ( reasonable)41.1 ( )]TJ 0.028 Tc 0.08 Tw 0 -1.231 Td [(certainty)3 ( )0.5 (that)3 ( )0.5 (the)3 ( )0.5 (Company)3 ( )0.5 (will)3 ( )0.5 (obtain)3 ( )0.6 (the)3 ( )0.5 (ownership)3 ( )0.5 (of)3 ( )0.5 (a)3 ( )0.5 (leased)3 ( )]TJ 0.043 Tc 0.07 Tw 0 -1.231 Td [(asset)12.3 ( at)12.4 ( the)12.3 ( end)12.3 ( of)12.3 ( the)12.3 ( lease)12.3 ( term)12.3 (,)12.3 ( the)12.3 ( Company)12.3 ( depreciates)12.3 ( the)18 ( )]TJ 0.025 Tc 0.043 Tw 0 -1.231 Td (leased asset from the commencement date to the end of the useful )Tj 0.034 Tc 0.074 Tw 0 -1.231 Td [(life)9 ( )0.5 (of)9 ( )0.5 (the)9 ( )0.5 (underlying)9 ( )0.5 (asset)9 (;)9 ( )0.5 (otherwise)9 (,)9 ( )0.5 (the)9.1 ( )0.5 (Company)9 ( )0.5 (depreciates)9 ( )]TJ 0.025 Tc 0.051 Tw 0 -1.231 Td (the leased asset from the commencement date to the earlier of the )Tj 0.042 Tc 0.07 Tw 0 -1.231 Td [(end)12.7 ( of)12.8 ( the)12.8 ( useful)12.8 ( life)12.7 ( of)12.8 ( the)12.8 ( leased)12.7 ( asset)12.7 ( or)12.8 ( the)12.8 ( end)12.7 ( of)12.8 ( the)12.8 ( lease)17 ( )]TJ 0.025 Tc -0.025 Tw 0 -1.231 Td (term.)Tj ET endstreamendobj158 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 0.057 Tw 13 0 0 13 113.3858 776.3179 Tm (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 ( )0.6 (be)7 ( )0.5 (utilised)7 (.)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)12.7 ( tax)12.7 ( liability)12.6 ( simultaneously)12.7 (,)12.7 ( current)12.7 ( income)12.7 ( tax)12.7 ( assets)12.7 ( and)12.6 ( 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 (x)12 ( )0.5 (as)0.5 (s)0.5 (et)0.5 (s)12 ( )0.5 (a)0.5 (nd)12 ( )0.5 (s)0.5 (e)0.5 (t)0.5 (tl)0.5 (e)12 ( )0.5 (th)0.5 (e)12 ( )0.5 (i)0.5 (nc)0.5 (o)0.5 (me)12 ( )0.6 (ta)0.5 (x)12 ( )0.5 (l)0.5 (ia)0.5 (bi)0.5 (li)0.5 (t)0.5 (ie)0.5 (s)12 ( )0.5 (s)0.5 (im)0.5 (u)0.5 (lt)0.5 (an)0.5 (e)0.5 (ou)0.5 (s)0.5 (ly)12 ( )]TJ 0.025 Tc 0.031 Tw 0 -1.231 Td (in the future period in which significant deferred income tax assets and\ )Tj 0 Tw 0 -1.231 Td (liabilities would be reversed.)Tj ET endstreamendobj157 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 61 \226)Tj /T1_1 1 Tf -0.025 Tw 6.5 0 0 13 85.0394 776.409 Tm (\(XXXI\))Tj 0 Tw 13 0 0 13 106.9504 776.409 Tm [( )-220 (Deferred income tax assets and deferred income tax liabilities)]TJ /T1_0 1 Tf 0.053 Tc 0.07 Tw 0.495 -2.462 Td [(Income)12.2 ( tax)12.2 ( comprises)12.2 ( current)12.2 ( and)12.2 ( deferred)12.2 ( income)12.2 ( tax)12.2 (.)12.2 ( Current)12.2 ( tax)12.1 ( and)28 ( )]TJ 0.05 Tc 0 -1.231 Td [(deferred)12.3 ( tax)12.3 ( are)12.4 ( recognised)12.3 ( in)12.3 ( profit)12.3 ( or)12.3 ( loss)12.3 ( for)12.3 ( the)12.4 ( period)12.3 ( except)12.3 ( to)12.3 ( the)25 ( )]TJ 0.025 Tc 0.013 Tw 0 -1.231 Td (extent that they relate to a business combination or items recognised di\rectly )Tj 0 Tw 0 -1.231 Td (in owner\222s equity \(including other comprehensive income\).)Tj 0.04 Tw 0 -2.462 Td (Deferred tax assets and deferred tax liabilities are calculated and reco\gnised )Tj 0.03 Tc 0.078 Tw 0 -1.231 Td [(based)5 ( )0.5 (on)5 ( )0.5 (the)5 ( )0.5 (temporary)5 ( )0.5 (differences)5 ( )0.5 (between)5 ( )0.5 (the)5.1 ( )0.5 (tax)5 ( )0.5 (bases)5 ( )0.5 (and)5 ( )0.5 (the)5.1 ( )0.5 (carrying)5 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (amounts of assets and liabilities.)Tj 0.021 Tc 0 -2.462 Td [(Deferred income tax assets are recognised to the extent that it is proba\ble that)-4 ( )]TJ 0.031 Tc 0.077 Tw 0 -1.231 Td [(future)6 ( )0.5 (taxable)6 ( )0.5 (profits)6 ( )0.5 (will)6.1 ( )0.5 (be)6.1 ( available)6 ( )0.5 (against)6 ( )0.5 (which)6 ( )0.5 (deductible)6 ( )0.5 (temporary)6.1 ( )]TJ 0.025 Tc 0.059 Tw 0 -1.231 Td (differences can be utilised. 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extent )Tj 0.026 Tc 0.082 Tw 0 -1.231 Td [(the)1.1 ( )0.5 (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 /T1_1 1 Tf 6.5 0 0 13 85.0394 376.3179 Tm (\(XXX\))Tj 0 Tw 13 0 0 13 104.2595 376.3179 Tm [( )-427 (Government grants)]TJ 1.106 Tw 13 0 3.4833 13 112.0517 344.3179 Tm [(1. )0.5 (Types)]TJ /T1_0 1 Tf 0.082 Tc 0.07 Tw 13 0 0 13 141.7323 312.3179 Tm [(Government)12.3 ( grants)12.3 ( are)12.3 ( monetary)12.3 ( assets)12.3 ( or)12.3 ( non)12.3 (-)12.3 (monetary)12.3 ( assets)57.1 ( )]TJ 0.024 Tc 0 Tw 0 -1.231 Td [(obtained by the Company from the government for free, and are divided)-1 ( )]TJ 0.025 Tc 0.062 Tw 0 -1.231 Td (into government grants related to assets and government grants related )Tj 0 Tw 0 -1.231 Td (to income.)Tj 0.017 Tw 0 -2.462 Td [(Government )0.5 (grants related )0.5 (to )0.5 (assets are )0.5 (those )0.5 (obtained )0.5 (by )0.5 (the Company )]TJ 0.037 Tw 0 -1.231 Td (for the purposes of acquisition, construction or other project that form\s )Tj 0.048 Tc 0.07 Tw 0 -1.231 Td [(a)13 ( )0.5 (l)0.6 (on)0.6 (g)13 (-)13 (t)0.5 (e)0.5 (r)0.5 (m)13 ( )0.6 (a)0.5 (s)0.5 (s)0.5 (e)0.5 (t)13 (.)13 ( )0.6 (G)0.5 (o)0.5 (v)0.5 (e)0.5 (r)0.5 (n)0.5 (m)0.5 (e)0.6 (n)0.5 (t)13 ( )0.5 (g)0.5 (r)0.5 (a)0.5 (n)0.5 (t)0.6 (s)13 ( )0.5 (r)0.5 (e)0.5 (l)0.5 (a)0.6 (t)0.5 (e)0.5 (d)13 ( )0.5 (t)0.5 (o)13 ( )0.5 (i)0.5 (n)0.6 (c)0.5 (o)0.5 (m)0.5 (e)13 ( )0.5 (r)0.5 (e)0.6 (f)0.5 (e)0.5 (r)13 ( )0.5 (t)0.5 (o)13.1 ( )0.5 (t)0.5 (h)0.5 (e)23 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (government grants other than those related to assets.)Tj /T1_1 1 Tf 13 0 3.4833 13 112.0517 152.3179 Tm [(2. )-1105.5 (Timing for recognition)]TJ /T1_0 1 Tf 0.027 Tw 13 0 0 13 141.7323 120.3179 Tm [(Government )0.5 (grants )0.5 (are )0.5 (recognised )0.6 (when )0.5 (the )0.5 (Company )0.5 (can )0.5 (comply )0.5 (with )]TJ 0 Tw 0 -1.231 Td (the conditions attached to them and when they can be received.)Tj ET endstreamendobj164 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 0.031 Tc 0.077 Tw 13 0 0 13 141.7323 776.3179 Tm [(\225)6 ( )-1447.5 (t)0.5 (h)0.6 (e)6 ( )0.5 (C)0.5 (o)0.6 (m)0.5 (p)0.5 (a)0.5 (n)0.6 (y)6 ( )0.5 (h)0.5 (a)0.5 (s)6.1 ( )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)0.6 (e)0.5 (d)6 ( )0.5 (t)0.5 (h)0.5 (e)6.1 ( )0.5 (g)0.5 (o)0.5 (o)0.5 (d)0.6 (s)6 ( )0.5 (i)0.5 (n)6 ( )0.5 (k)0.5 (i)0.6 (n)0.5 (d)6 ( )0.5 (t)0.5 (o)6 ( )0.5 (t)0.6 (h)0.5 (e)6 ( )0.5 (c)0.6 (u)0.5 (s)0.5 (t)0.5 (o)0.6 (m)0.5 (e)0.5 (r)0.6 (s)6 (,)6 ( )]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 0.061 Tc 2.181 -1.231 Td [(t)0.5 (h)0.5 (e)13 ( )0.5 (o)0.5 (w)0.5 (n)0.5 (e)0.5 (r)0.5 (s)0.5 (h)0.5 (i)0.5 (p)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 (m)0.5 (o)0.5 (d)0.5 (i)0.5 (ty)13 ( )0.5 (t)0.5 (o)13 ( )0.5 (i)0.5 (t)0.5 (s)13 ( )0.5 (c)0.5 (u)0.5 (s)0.5 (t)0.5 (o)0.5 (m)0.5 (e)0.5 (r)0.5 (s)13 (,)13 ( )0.5 (t)0.5 (h)0.5 (a)0.5 (t)13 ( )0.5 (i)0.5 (s)13 (,)13 ( )0.5 (t)0.5 (h)0.5 (e)36 ( )]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 616.3179 Tm [(2. )-1105.5 (Specific methods for revenue recognition)]TJ /T1_0 1 Tf 0.079 Tc 0.07 Tw 13 0 0 13 141.7323 584.3179 Tm [(The)12.2 ( Company)12.2 ( recognises)12.2 ( revenue)12.2 ( at)12.2 ( the)12.2 ( point)12.2 ( in)12.2 ( time)12.2 ( when)12.2 ( the)54 ( )]TJ 0.058 Tc 0 -1.231 Td [(performance)12.8 ( obligation)12.8 ( in)12.8 ( a)12.8 ( contract)12.9 ( is)12.8 ( fulfilled)12.8 (,)12.9 ( namely)12.8 ( when)12.9 ( the)33 ( )]TJ 0.068 Tc 0 -1.231 Td [(customer)12.8 ( obtains)12.8 ( control)12.8 ( over)12.8 ( the)12.9 ( relevant)12.8 ( goods)12.8 ( or)12.8 ( services)12.8 (.)12.9 ( \()12.8 (1)12.9 (\))43 ( )]TJ 0.044 Tc 0 -1.231 Td [(Revenue)12.3 ( recognition)12.3 ( for)12.3 ( domestic)12.3 ( sales)12.3 (:)12.3 ( sales)12.3 ( revenue)12.3 ( is)12.2 ( recognised)19 ( )]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 (;)1 ( )0.5 (\()1.1 (2)0.9 (\))1.1 ( )0.5 (Revenue)1 ( )0.5 (recognition)1 ( )0.5 (for)1.1 ( )0.5 (export)1 ( )]TJ 0 -1.231 Td [(sales)1 (:)1 ( )0.5 (the)1 ( )0.5 (revenue)1.1 ( )0.5 (is)1 ( )0.5 (recognised)1 ( )0.6 (after)1 ( )0.5 (the)1 ( )0.5 (Company)1 ( )0.5 (ships)1 ( )0.5 (and)1 ( )0.5 (registers)1 ( )]TJ 0.074 Tc 0.07 Tw 0 -1.231 Td [(customs)12.5 ( declaration)12.4 ( procedures)12.4 ( for)12.4 ( good)12.5 ( departure)12.4 ( based)12.5 ( on)12.5 ( the)49 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (Company\222s contracts or orders and commercial trading practices.)Tj /T1_1 1 Tf -0.025 Tw 6.5 0 0 13 85.0394 408.3179 Tm (\(XXIX\))Tj 0 Tw 13 0 0 13 106.9504 408.3179 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 0.021 Tc 0 Tw 0 -2.462 Td [(The costs incurred by the Company for the performance of the contract wh\ich)-4 ( )]TJ 0.02 Tc 0 -1.231 Td [(do not fall under the scope of the standards relating to inventories,fix\ed assets)-5 ( )]TJ 0.049 Tc 0.07 Tw 0 -1.231 Td [(and)12.6 ( intangible)12.6 ( assets)12.5 ( are)12.6 ( recognised)12.6 ( as)12.5 ( an)12.5 ( asset)12.5 ( as)12.6 ( contract)12.6 ( performance)24 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (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)12.6 ( be)12.7 ( expected)12.6 ( to)12.6 ( be)12.6 ( recovered)12.6 (,)12.6 ( the)12.6 ( contract)12.6 ( acquisition)12.6 ( cost)12.6 ( shall)12.6 ( be)36.1 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (recognised as an asset.)Tj ET endstreamendobj163 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 0.055 Tc 0.07 Tw 13 0 0 13 141.7323 776.3179 Tm [(When)12.9 ( )0.5 (one)12.9 ( of)12.9 ( the)13 ( following)12.9 ( c)0.5 (on)0.5 (ditions)12.9 ( is)12.9 ( sa)0.5 (tisfied)12.9 (,)12.9 ( t)0.5 (he)13 ( Company)12.9 ( is)30 ( )]TJ 0.066 Tc 0 -1.192 Td [(considered)12.9 ( t)0.5 (o)12.9 ( have)12.9 ( fulfilled)12.9 ( an)12.9 ( obligation)12.9 ( w)0.5 (ithi)0.5 (n)12.9 ( a)13 ( certain)12.9 ( peri)0.5 (od)41 ( )]TJ 0.051 Tc 0 -1.192 Td [(of)12.5 ( time)12.5 (.)12.5 ( Otherwise)12.5 (,)12.5 ( the)12.5 ( Company)12.5 ( is)12.5 ( considered)12.5 ( to)12.5 ( have)12.6 ( fulfilled)12.4 ( an)26 ( )]TJ 0.025 Tc 0 Tw 0 -1.192 Td (obligation at a certain point in time:)Tj 0.071 Tc 0.07 Tw 0 -2.385 Td [(\225)46 ( )-1414.5 (At)12.2 ( the)12.2 ( same)12.2 ( time)12.2 ( when)12.2 ( the)12.2 ( Company)12.1 ( fulfills)12.2 ( the)12.2 ( obligation)12.2 (,)46 ( )]TJ 0.051 Tc 2.181 -1.192 Td [(the)12.3 ( customer)12.2 ( immediately)12.3 ( obtains)12.2 ( and)12.3 ( consumes)12.3 ( the)12.3 ( economic)26 ( )]TJ 0.025 Tc 0 Tw 0 -1.192 Td (benefits brought about by the Company\222s performance.)Tj 0.049 Tc 0.07 Tw -2.181 -2.385 Td [(\225)24 ( )-1436.5 (The)12.9 ( customers)12.9 ( can)12.9 ( control)12.9 ( the)12.9 ( goods)12.9 ( under)12.9 ( construction)12.9 ( in)12.9 ( the)24 ( )]TJ 0.025 Tc 0 Tw 2.181 -1.192 Td (course of the Company\222s performance.)Tj 0.058 Tc 0.07 Tw -2.181 -2.385 Td [(\225)33 ( )-1427.5 (Goods)12.5 ( produced)12.5 ( in)12.4 ( the)12.5 ( course)12.5 ( of)12.4 ( the)12.4 ( Company)12.5 (\222)12.4 (s)12.5 ( performance)33 ( )]TJ 0.043 Tc 2.181 -1.192 Td [(are)12.6 ( irreplaceable)12.6 (.)12.5 ( In)12.5 ( addition)12.5 (,)12.6 ( during)12.6 ( the)12.6 ( entire)12.5 ( contract)12.5 ( period)12.6 (,)18 ( )]TJ 0.086 Tc 0 -1.192 Td [(the)12.3 ( Company)12.2 ( has)12.3 ( the)12.2 ( right)12.3 ( to)12.2 ( collect)12.2 ( the)12.3 ( payments)12.3 ( for)12.3 ( the)61 ( )]TJ 0.025 Tc 0 Tw 0 -1.192 Td (cumulatively completed parts of performance.)Tj 0.057 Tc 0.07 Tw -2.181 -2.385 Td [(Where)12.8 ( performance)12.8 ( of)12.8 ( a)12.8 ( single)12.9 ( service)12.8 ( contract)12.8 ( takes)12.8 ( place)12.8 ( over)12.8 ( a)32.1 ( )]TJ 0.04 Tc 0 -1.192 Td [(certain)12.5 ( period)12.5 ( of)12.5 ( time)12.4 (,)12.5 ( revenue)12.5 ( should)12.5 ( be)12.4 ( recognised)12.5 ( as)12.5 ( performance)15 ( )]TJ 0.094 Tc 0 -1.192 Td [(takes)12.8 ( place)12.8 (,)12.7 ( except)12.8 ( where)12.8 ( the)12.8 ( stage)12.8 ( of)12.7 ( performance)12.7 ( cannot)12.8 ( be)69 ( )]TJ 0.025 Tc 0.014 Tw 0 -1.192 Td (determined. The Company considers the nature of the goods or services )Tj 0.05 Tc 0.07 Tw 0 -1.192 Td [(and)12.4 ( adopts)12.5 ( the)12.5 ( output)12.5 ( method)12.5 ( or)12.5 ( the)12.5 ( input)12.5 ( method)12.5 ( to)12.5 ( determine)12.5 ( the)25 ( )]TJ 0.025 Tc 0.063 Tw 0 -1.192 Td (fulfillment progress of the performance. When the fulfillment progress )Tj 0.038 Tc 0.07 Tw 0 -1.192 Td [(o)0.5 (f)13 ( )0.5 (t)0.5 (h)0.5 (e)13 ( )0.6 (pe)0.6 (r)0.5 (f)0.5 (o)0.5 (r)0.5 (m)0.5 (a)0.6 (n)0.5 (c)0.5 (e)13 ( )0.5 (c)0.5 (a)0.6 (n)0.5 (n)0.5 (o)0.5 (t)13 ( )0.5 (b)0.5 (e)13 ( )0.5 (d)0.5 (e)0.5 (t)0.6 (e)0.5 (r)0.5 (m)0.5 (i)0.5 (n)0.5 (e)0.6 (d)13 ( )0.5 (r)0.5 (e)0.5 (a)0.5 (s)0.5 (o)0.5 (n)0.6 (a)0.5 (b)0.5 (l)0.5 (y)13 (,)13 ( )0.5 (b)0.5 (u)0.5 (t)13 ( )0.5 (i)0.5 (s)13 ( )0.5 (e)0.5 (x)0.5 (p)0.6 (e)0.5 (c)0.5 (t)0.5 (e)0.6 (d)12.9 ( )]TJ 0.036 Tc 0.072 Tw 0 -1.192 Td [(to)11 ( )0.5 (recover)11 ( )0.5 (the)11 ( )0.5 (costs)11 ( )0.5 (incurred)11 (,)11 ( )0.5 (the)11 ( )0.5 (Company)11 ( )0.5 (should)11 ( )0.5 (recognise)11 ( )0.5 (revenue)11 ( )]TJ 0.025 Tc 0.011 Tw 0 -1.192 Td (only to the extent of the cost until a reliable measure of progress can \be )Tj -0.025 Tw 0 -1.231 Td (made.)Tj 0.058 Tw 0 -2.462 Td (For a performance obligation satisfied at a point in time, the Company )Tj 0.027 Tc 0.081 Tw 0 -1.231 Td [(shall)2 ( )0.5 (recognise)2.1 ( revenue)2 ( )0.5 (when)2 ( )0.5 (the)2 ( )0.5 (customer)2 ( )0.5 (obtains)2 ( )0.5 (control)2 ( )0.5 (of)2 ( )0.5 (relevant)2 ( )]TJ 0.059 Tc 0.07 Tw 0 -1.231 Td [(go)0.5 (od)0.5 (s)12.9 ( o)0.5 (r)12.9 ( )0.5 (se)0.5 (rv)0.5 (ic)0.5 (es)13 (.)12.9 ( )0.5 (In)13 ( ju)0.5 (dg)0.5 (in)0.5 (g)12.9 ( w)0.5 (he)0.5 (th)0.5 (er)13 ( c)0.5 (us)0.5 (tom)0.5 (er)0.5 (s)12.9 ( )0.5 (ob)0.5 (ta)0.5 (in)12.9 ( )0.5 (co)0.5 (nt)0.5 (rol)13 ( o)0.5 (f)34 ( )]TJ 0 -1.231 Td [(promised)12.4 ( goods)12.4 ( or)12.3 ( services)12.4 (,)12.3 ( the)12.4 ( Company)12.4 ( considers)12.3 ( the)12.4 ( 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 0.047 Tc 2.181 -1.231 Td [(services)12.7 (,)12.8 ( that)12.7 ( is)12.7 (,)12.8 ( the)12.8 ( customer)12.8 ( has)12.7 ( the)12.8 ( obligation)12.8 ( to)12.7 ( pay)12.8 ( for)12.8 ( the)22 ( )]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 (,)9 ( )0.5 (that)9 ( )0.5 (is)9.1 (,)8.9 ( )0.5 (the)9 ( )0.5 (customer)9 ( )0.5 (has)9 ( )0.5 (the)9 ( )0.5 (legal)9 ( )0.5 (ownership)9 ( )0.5 (of)9 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (the commodity.)Tj ET endstreamendobj162 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 56 \226)Tj /T1_1 1 Tf -0.025 Tw 6.5 0 0 13 85.0394 776.409 Tm (\(XXVIII\) )Tj 13 0 0 13 113.3858 776.409 Tm (Revenue)Tj 0 Tc 0 Tw 13 0 3.4833 13 112.0517 744.409 Tm [(1. )-1180.5 (Accounting policies adopted for revenue recognition and measurement)]TJ /T1_0 1 Tf 0.028 Tc 0.08 Tw 13 0 0 13 141.7323 712.409 Tm [(The)3.1 ( )0.5 (Company)3 ( )0.5 (recognises)3 ( )0.6 (revenue)3 ( )0.5 (when)3 ( )0.5 (the)3.1 ( )0.5 (performance)3 ( )0.6 (obligation)3 ( )0.5 (in)3 ( )]TJ 0.025 Tc 0.083 Tw 0 -1.231 Td [(a )0.5 (contract is )0.5 (fulfilled, namely )0.5 (the )0.5 (customer )0.5 (obtains )0.5 (control )0.5 (of )0.5 (relevant )]TJ 0.028 Tc 0.08 Tw 0 -1.231 Td [(goods)3 ( )0.5 (or)3 ( )0.5 (services)3 (.)3 ( )0.5 (Control)3 ( )0.5 (of)3 ( )0.5 (a)3 ( )0.5 (good)3 ( )0.5 (or)3 ( )0.5 (service)3.1 ( )0.5 (refers)3 ( )0.5 (to)3 ( )0.5 (the)3 ( )0.5 (ability)3 ( )0.5 (to)3 ( )]TJ 0.025 Tc 0.046 Tw 0 -1.231 Td (direct the use of the good or service, and obtain substantially all of t\he )Tj 0 Tw 0 -1.231 Td (benefits from the goods or services.)Tj 0.057 Tc 0.07 Tw 0 -2.462 Td [(If)12.2 ( a)12.3 ( contract)12.2 ( contains)12.3 ( two)12.2 ( or)12.2 ( more)12.3 ( performance)12.3 ( obligations)12.3 (,)12.2 ( at)12.2 ( the)32 ( )]TJ 0.028 Tc 0.08 Tw 0 -1.231 Td [(commencement)3 ( )0.5 (of)3 ( )0.5 (the)3 ( )0.5 (contract)3 (,)3 ( )0.5 (the)3 ( )0.5 (Company)3.1 ( )0.5 (allocates)3 ( )0.5 (the)3 ( )0.5 (transaction)3 ( )]TJ 0.055 Tc 0.07 Tw 0 -1.231 Td [(price)12.5 ( into)12.5 ( each)12.5 ( individual)12.5 ( performance)12.6 ( obligation)12.6 ( according)12.6 ( to)12.5 ( the)30 ( )]TJ 0.025 Tc 0.034 Tw 0 -1.231 Td (relative proportion of each individual selling price of goods or service\s )Tj 0.043 Tc 0.07 Tw 0 -1.231 Td [(committed)12.3 ( by)12.3 ( individual)12.3 ( performance)12.4 ( obligation)12.3 (,)12.3 ( and)12.3 ( recognises)12.3 ( the)18 ( )]TJ 0.025 Tc 0.083 Tw 0 -1.231 Td [(revenue )0.5 (according )0.5 (to )0.5 (the )0.5 (transaction )0.5 (price )0.5 (allocated )0.5 (to )0.5 (each )0.5 (individual )]TJ 0 Tw 0 -1.231 Td (performance obligation.)Tj 0.062 Tc 0.07 Tw 0 -2.423 Td [(The)12.7 ( transaction)12.7 ( price)12.7 ( is)12.7 ( the)12.7 ( amount)12.7 ( of)12.7 ( consideration)12.7 ( to)12.7 ( which)12.6 ( the)37 ( )]TJ 0.028 Tc 0.08 Tw 0 -1.192 Td [(Company)3 ( )0.5 (expects)3 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included in the profit or loss for th\e )Tj 0 Tw 0 -1.231 Td (current period.)Tj 0.062 Tc 0.07 Tw 0 -2.462 Td [(The)12.6 ( Company)12.6 ( modifies)12.5 ( the)12.5 ( terms)12.6 ( and)12.6 ( conditions)12.5 ( in)12.5 ( a)12.5 ( cash)12.5 (-)12.6 (settled)37 ( )]TJ 0.023 Tc 0 Tw 0 -1.231 Td [(share-based payment agreement to make it an equity-settled share-based)-2 ( )]TJ 0.068 Tc 0.07 Tw 0 -1.231 Td [(payment)12.3 (,)12.2 ( which)12.2 ( shall)12.2 ( be)12.3 ( measured)12.2 ( at)12.2 ( the)12.2 ( fair)12.2 ( value)12.3 ( of)12.3 ( the)12.3 ( equity)43 ( )]TJ 0.022 Tc 0 Tw 0 -1.231 Td [(instrument granted on the date of modification \(whether it occurs durin\g)-3 ( )]TJ 0.028 Tc 0.08 Tw 0 -1.231 Td [(or)3 ( )0.5 (after)3 ( )0.5 (the)3 ( )0.5 (end)3 ( )0.5 (of)3 ( )0.6 (the)3 ( )0.5 (vesting)3 ( )0.5 (period)3 (\))3 (,)3 ( )0.5 (and)3 ( )0.5 (the)3 ( )0.5 (services)3 ( )0.5 (acquired)3 ( )0.5 (shall)3.1 ( )]TJ 0.046 Tc 0.07 Tw 0 -1.231 Td [(be)12.6 ( included)12.7 ( in)12.7 ( capital)12.7 ( surplus)12.7 (,)12.7 ( while)12.7 ( the)12.7 ( liability)12.6 ( recognized)12.7 ( for)12.6 ( the)21 ( )]TJ 0.031 Tc 0.077 Tw 0 -1.231 Td [(cash)6 (-)6 (settled)6 ( )0.5 (share)6.1 (-)6 (based)6 ( )0.5 (payment)6 ( )0.5 (on)6 ( )0.5 (the)6.1 ( )0.5 (date)6 ( )0.6 (of)6 ( )0.5 (modification)6 ( )0.5 (shall)6 ( )0.5 (be)6 ( )]TJ 0.025 Tc 0.059 Tw 0 -1.231 Td (derecognized, and the difference in between shall be included in profit \)Tj 0.043 Tc 0.07 Tw 0 -1.231 Td [(or)13 ( los)0.5 (s)12.9 ( f)0.5 (or)12.9 ( t)0.5 (he)12.9 ( )0.5 (per)0.5 (iod)12.9 (.)13 ( If)13 ( the)13 ( ve)0.5 (stin)0.5 (g)12.9 ( pe)0.5 (rio)0.5 (d)12.9 ( is)13 ( ex)0.5 (tend)0.5 (ed)12.9 ( )0.5 (or)12.9 ( s)0.5 (hor)0.5 (ten)0.5 (ed)18 ( )]TJ 0.026 Tc 0.082 Tw 0 -1.231 Td [(as)1 ( )0.5 (a)1 ( )0.5 (result)1 ( )0.5 (of)1 ( )0.5 (the)1 ( )0.5 (modification)1 (,)1 ( )0.5 (the)1 ( )0.5 (Company)1 ( )0.5 (shall)1 ( )0.5 (conduct)1 ( )0.5 (accounting)1 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (treatment in accordance the modified vesting period.)Tj ET endstreamendobj169 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 /T1_1 1 Tf -0.025 Tw 7.8 0 0 13 85.0394 776.409 Tm (\(XXVI\))Tj -0.117 Tw 13 0 0 13 111.3326 776.409 Tm [( Share-based )-117 (payments)]TJ /T1_0 1 Tf 0.039 Tc 0.07 Tw 0.158 -2.462 Td [(The)12.4 ( Company)12.5 (\222)12.4 (s)12.5 ( share)12.4 (-)12.5 (based)12.4 ( payment)12.5 ( represents)12.5 ( transactions)12.4 ( in)12.5 ( which)12.5 ( the)14 ( )]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 ( )0.5 (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)2 ( )0.5 (instruments)2 ( )]TJ 0.038 Tc 0.07 Tw 0 -1.231 Td [(to)12.2 ( the)12.1 ( employee)12.1 ( or)12.1 ( other)12.2 ( suppliers)12.2 (.)12.1 ( The)12.2 ( Company)12.2 (\222)12.1 (s)12.2 ( share)12.1 (-)12.2 (based)12.1 ( payments)13 ( )]TJ 0.036 Tc 0.072 Tw 0 -1.231 Td [(included)11 ( )0.5 (equity)11.1 (-)11 (settled)10.9 ( )0.5 (share)11 (-)11 (based)11 ( )0.5 (payments)11 ( )0.5 (and)11 ( )0.5 (cash)11 (-)11 (settled)11 ( )0.5 (share)11 (-)11 (based)11 ( )]TJ 0.025 Tc -0.025 Tw 0 -1.231 Td (payments.)Tj /T1_1 1 Tf 0 Tw 13 0 3.4833 13 112.0517 632.409 Tm [(1. )-1105.5 (Equity-settled share-based payment and equity instrument)]TJ /T1_0 1 Tf 0.039 Tc 0.07 Tw 13 0 0 13 141.7323 600.409 Tm [(As)12.1 ( to)12.1 ( an)12.1 ( equity)12.2 (-)12.1 (settled)12.2 ( share)12.2 (-)12.1 (based)12.2 ( payment)12.2 ( in)12.2 ( return)12.1 ( for)12.2 ( services)12.2 ( of)14 ( )]TJ 0.047 Tc 0 -1.231 Td [(employees)12.7 (,)12.7 ( calculation)12.7 ( will)12.7 ( be)12.7 ( based)12.7 ( on)12.7 ( the)12.7 ( fair)12.7 ( value)12.8 ( of)12.7 ( the)12.7 ( equity)22 ( )]TJ 0.069 Tc 0 -1.231 Td [(i)0.5 (ns)0.5 (t)0.5 (r)0.5 (um)0.5 (e)0.5 (n)0.5 (t)13 ( g)0.5 (r)0.5 (a)0.5 (nt)0.5 (e)0.5 (d)13 ( t)0.5 (o)13 ( )0.5 (th)0.5 (e)13 ( )0.5 (e)0.5 (mp)0.5 (l)0.5 (o)0.5 (ye)0.5 (e)0.5 (s)13 (.)13 ( )0.5 (If)13 ( )0.5 (t)0.5 (he)13 ( )0.5 (s)0.5 (ha)0.5 (r)0.5 (e)13 (-)13 (ba)0.5 (s)0.5 (e)0.5 (d)13 ( )0.5 (pa)0.5 (y)0.5 (m)0.5 (en)0.5 (t)44 ( )]TJ 0.056 Tc 0 -1.231 Td [(tr)0.5 (an)0.5 (sac)0.5 (ti)0.5 (ons)13 ( gr)0.5 (an)0.5 (te)0.5 (d)12.9 ( t)0.5 (o)12.9 ( )0.5 (emp)0.5 (loy)0.5 (ee)0.5 (s)12.9 ( v)0.5 (es)0.5 (t)12.9 ( )0.5 (imm)0.5 (ed)0.5 (iat)0.5 (ely)13 (,)12.9 ( )0.5 (the)13 ( f)0.5 (air)13 ( v)0.5 (alu)0.5 (e)31 ( )]TJ 0.06 Tc 0 -1.231 Td [(of)12.1 ( the)12 ( share)12.1 (-)12.1 (based)12.1 ( payment)12.1 ( transactions)12.1 ( granted)12.1 ( is)12.1 (,)12.1 ( on)12 ( grant)12.1 ( date)12.2 (,)34.9 ( )]TJ 0.029 Tc 0.079 Tw 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 (s)0.5 (e)0.5 (d)4 ( )0.5 (a)0.5 (s)4 ( )0.5 (r)0.5 (e)0.5 (l)0.5 (e)0.5 (v)0.5 (a)0.5 (n)0.5 (t)4 ( )0.5 (c)0.5 (o)0.5 (s)0.5 (t)4 ( )0.5 (o)0.5 (r)4 ( )0.5 (e)0.5 (x)0.5 (p)0.5 (e)0.5 (n)0.5 (s)0.5 (e)0.5 (s)4 ( )0.5 (w)0.5 (i)0.5 (t)0.5 (h)4 ( )0.5 (a)4 ( )0.5 (c)0.5 (o)0.5 (r)0.5 (r)0.5 (e)0.5 (s)0.5 (p)0.5 (o)0.5 (n)0.5 (d)0.5 (i)0.5 (n)0.5 (g)4 ( )0.5 (i)0.5 (nc)0.6 (r)0.5 (e)0.5 (a)0.5 (s)0.5 (e)4 ( )]TJ 0.038 Tc 0.07 Tw 0 -1.231 Td [(in)12.6 ( capital)12.7 ( reserve)12.7 (.)12.6 ( If)12.7 ( the)12.7 ( share)12.7 (-)12.6 (based)12.7 ( payment)12.6 ( transactions)12.6 ( granted)12.7 ( to)13 ( )]TJ 0.043 Tc 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 (,)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 ( )0.6 (conditions)10 (,)10 ( )]TJ 0.046 Tc 0.07 Tw 0 -1.231 Td [(the)12.7 ( Company)12.6 (,)12.6 ( on)12.6 ( each)12.6 ( balance)12.7 ( sheet)12.7 ( date)12.6 ( during)12.6 ( the)12.6 ( vesting)12.7 ( period)12.7 (,)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)12.7 (,)12.6 ( includes)12.6 ( the)12.6 ( services)12.6 ( received)12.7 ( in)12.6 ( the)12.6 ( current)12.7 ( period)12.7 ( 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 0.045 Tc 0.07 Tw 0 -2.462 Td [(If)12.6 ( the)12.6 ( terms)12.6 ( of)12.5 ( the)12.6 ( equity)12.6 (-)12.5 (settled)12.5 ( share)12.5 (-)12.5 (based)12.6 ( payment)12.5 ( are)12.6 ( amended)12.5 (,)20 ( )]TJ 0.025 Tc 0.028 Tw 0 -1.231 Td (the Company shall recognise 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 recognised as an increase in the service received.)Tj 0.08 Tc 0.07 Tw 0 -2.462 Td [(During)12.4 ( the)12.3 ( vesting)12.3 ( period)12.4 (,)12.4 ( where)12.4 ( the)12.3 ( granted)12.3 ( equity)12.4 ( instrument)55 ( )]TJ 0.07 Tc 0 -1.231 Td [(is)12.6 ( cancelled)12.6 (,)12.6 ( the)12.6 ( Company)12.6 ( shall)12.6 ( accelerate)12.6 ( the)12.7 ( exercise)12.6 ( of)12.6 ( rights)45 ( )]TJ 0.04 Tc 0 -1.231 Td [(thereunder)12 (,)12.1 ( recognizing)12.1 ( the)12.1 ( outstanding)12 ( amount)12.1 ( for)12 ( the)12.1 ( remainder)12 ( of)15 ( )]TJ 0.033 Tc 0.075 Tw 0 -1.231 Td [(the)8.1 ( )0.5 (vesting)8 ( )0.5 (period)8 ( )0.5 (in)8 ( )0.6 (profit)8 ( )0.5 (or)8 ( )0.5 (loss)8 (,)8.1 ( )0.5 (while)8 ( )0.5 (recognizing)8 ( )0.5 (capital)8 ( )0.5 (reserve)8.1 (.)8 ( )]TJ 0.043 Tc 0.07 Tw 0 -1.231 Td [(However)12.6 (,)12.6 ( if)12.5 ( new)12.6 ( equity)12.6 ( instruments)12.5 ( are)12.6 ( vested)12.6 ( and)12.6 ( they)12.5 ( are)12.6 ( 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)12.5 ( cancelled)12.5 ( equity)12.5 ( instruments)12.4 (,)12.5 ( the)12.4 ( treatment)12.4 ( on)12.4 ( the)12.4 ( new)12.5 ( 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 endstreamendobj168 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 /T1_1 1 Tf -0.025 Tw 7.8 0 0 13 85.0394 776.409 Tm (\(XXV\))Tj 0 Tw 13 0 0 13 108.1034 776.409 Tm [( )-131.3 (Estimated liabilities)]TJ /T1_0 1 Tf 0.043 Tc 0.07 Tw 0.406 -2.462 Td [(The)12.2 ( Company)12.3 ( shall)12.2 ( recognise)12.3 ( an)12.3 ( obligation)12.2 ( related)12.3 ( to)12.2 ( contingency)12.3 ( as)12.3 ( the)18 ( )]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 0.05 Tc 0.07 Tw 0 -2.462 Td [(The)12.9 ( Company)12.8 ( shall)12.9 ( take)12.9 ( into)12.9 ( consideration)12.9 ( the)12.9 ( risks)12.9 (,)12.9 ( uncertainties)12.9 (,)12.9 ( time)25 ( )]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 0.04 Tw 0 -2.462 Td (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)6.1 ( contingency)6 ( )0.5 (is)6 ( )0.5 (related)6 ( )0.5 (to)6.1 ( )0.5 (individual)6 ( )0.6 (item)6 (,)6 ( )0.5 (the)6 ( )0.5 (best)6 ( )0.5 (estimate)6 ( )]TJ 0.025 Tc 0 Tw 2.18 -1.231 Td (should be determined as the most likely amount;)Tj 0.024 Tc -2.18 -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 (o)0.5 (nt)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 ( )0.5 (a )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 (e)0.5 (ms)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 2.18 -1.231 Td [(should)1 ( )0.5 (be)1 ( )0.5 (calculated)1 ( )0.5 (and)1 ( )0.6 (determined)1 ( )0.5 (according)1 ( )0.5 (to)1 ( )0.5 (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 -2.18 -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)12.1 ( liability)12.1 ( is)12.1 ( expected)12.1 ( to)12.1 ( be)12.1 ( compensated)12.1 ( by)12.1 ( a)12.2 ( third)12.1 ( party)12.1 (,)12.1 ( the)37 ( )]TJ 0.057 Tc 0 -1.231 Td [(compensation)12.7 ( should)12.7 ( be)12.8 ( separately)12.8 ( recognised)12.7 ( as)12.8 ( an)12.8 ( asset)12.7 ( only)12.7 ( when)12.8 ( it)32 ( )]TJ 0.056 Tc 0 -1.231 Td [(is)12.8 ( virtually)12.8 ( certain)12.8 ( that)12.8 ( the)12.8 ( compensation)12.8 ( will)12.9 ( be)12.9 ( received)12.8 (.)12.8 ( The)12.8 ( amount)31 ( )]TJ 0.029 Tc 0.079 Tw 0 -1.231 Td [(recognised)4 ( )0.5 (for)4 ( )0.5 (the)4 ( )0.5 (compensation)4 ( )0.5 (should)4 ( )0.5 (not)4 ( )0.5 (exceed)4 ( )0.5 (the)4 ( )0.5 (carrying)4 ( )0.5 (amount)4 ( )0.5 (of)4 ( )]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 (.)2 ( )0.5 (If)1.9 ( )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)2 ( )0.5 (does)2 ( )]TJ 0.029 Tc 0.079 Tw 0 -1.231 Td [(not)4 ( )0.5 (ref)0.5 (lect)4 ( )0.5 (the)4 ( )0.5 (cu)0.5 (rrent)4 ( )0.5 (bes)0.5 (t)4 ( )0.5 (estimate)4 (,)4 ( )0.6 (the)4 ( )0.5 (carrying)4.1 ( )0.5 (amount)4 ( )0.5 (is)4 ( )0.5 (adjus)0.5 (ted)4 ( )0.5 (to)4 ( )0.5 (the)4 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (best estimate.)Tj ET endstreamendobj167 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 51 \226)Tj 0.084 Tc 0.07 Tw 13 0 0 13 170.0787 776.3179 Tm [(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 -1.231 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 0.021 Tw 0 -1.231 Td (the assets of defined benefit scheme is recognised as net liabilities )Tj 0.023 Tc 0 Tw 0 -1.231 Td [(or net assets of a defined benefit scheme. When the defined benefit)-2 ( )]TJ 0.035 Tc 0.073 Tw 0 -1.231 Td [(scheme)10 ( )0.5 (has)10 ( )0.5 (surplus)10 (,)10 ( )0.5 (the)10 ( )0.5 (Company)10.1 ( )0.5 (will)10 ( )0.5 (measure)10 ( )0.5 (the)10 ( )0.5 (net)10 ( )0.5 (assets)10.1 ( )0.5 (of)10 ( )]TJ 0.027 Tc 0.081 Tw 0 -1.231 Td [(the)2 ( defined)2 ( )0.5 (benefit)2 ( )0.5 (scheme)2 ( )0.5 (at)2 ( the)2 ( )0.5 (lower)2 ( )0.5 (of)2 ( )0.5 (the)2 ( )0.5 (surplus)2 ( )0.5 (of)2 ( )0.5 (defined)2 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (benefit scheme and the upper limit of the assets.)Tj 0.066 Tw 0 -2.462 Td (All defined benefit plans obligations, including the expected duty )Tj 0.042 Tc 0.07 Tw 0 -1.231 Td [(of)12.7 ( payment)12.7 ( within)12.7 ( 1)12.6 (2)12.7 ( months)12.7 ( after)12.6 ( the)12.7 ( end)12.7 ( of)12.7 ( annual)12.7 ( Reporting)17 ( )]TJ 0.05 Tc 0 -1.231 Td [(Period)12.6 ( during)12.6 ( which)12.6 ( the)12.6 ( staff)12.7 ( provided)12.6 ( service)12.6 (,)12.6 ( are)12.6 ( discounted)25 ( )]TJ 0.059 Tc 0 -1.231 Td [(based)12.5 ( on)12.6 ( the)12.5 ( market)12.6 ( yield)12.5 ( of)12.6 ( government)12.6 ( bonds)12.6 ( matching)12.6 ( the)34 ( )]TJ 0.025 Tc 0.035 Tw 0 -1.231 Td (term and currency of defined benefit plan obligations or corporate )Tj 0.043 Tc 0.07 Tw 0 -1.231 Td [(bonds)12.2 ( of)12.1 ( high)12.2 ( quality)12.1 ( in)12.1 ( the)12.1 ( active)12.2 ( market)12.2 ( on)12.1 ( the)12.1 ( balance)12.1 ( sheet)18 ( )]TJ 0.025 Tc -0.025 Tw 0 -1.231 Td (date.)Tj 0.066 Tc 0.07 Tw 0 -2.462 Td [(The)12.8 ( service)12.9 ( cost)12.9 ( incurred)12.8 ( by)12.8 ( the)12.8 ( defined)12.8 ( benefit)12.9 ( scheme)12.9 ( and)41 ( )]TJ 0.092 Tc 0 -1.231 Td [(the)12.5 ( net)12.4 ( interest)12.4 ( of)12.4 ( the)12.5 ( net)12.4 ( liabilities)12.5 ( and)12.4 ( net)12.5 ( assets)12.5 ( of)12.4 ( the)67 ( )]TJ 0.06 Tc 0 -1.231 Td [(defined)12.7 ( benefit)12.6 ( scheme)12.7 ( would)12.6 ( be)12.6 ( charged)12.7 ( to)12.7 ( current)12.7 ( profit)12.6 ( or)35.1 ( )]TJ 0.059 Tc 0 -1.231 Td [(loss)12.6 ( or)12.6 ( relevant)12.6 ( costs)12.6 ( of)12.6 ( assets)12.6 (.)12.6 ( The)12.6 ( changes)12.6 ( arising)12.5 ( from)12.6 ( the)34.1 ( )]TJ 0.043 Tc 0 -1.231 Td [(r)0.5 (e)0.5 (m)0.5 (e)0.5 (a)0.5 (s)0.5 (u)0.5 (r)0.5 (e)0.5 (m)0.5 (e)0.5 (nt)13 ( )0.5 (o)0.5 (f)13 ( )0.5 (t)0.5 (h)0.5 (e)13 ( )0.5 (n)0.5 (e)0.5 (t)13 ( l)0.5 (i)0.5 (a)0.5 (b)0.5 (i)0.5 (l)0.5 (i)0.5 (t)0.5 (ie)0.6 (s)12.9 ( )0.5 (o)0.5 (r)13 ( )0.5 (n)0.5 (e)0.5 (t)13 ( )0.5 (a)0.5 (s)0.5 (s)0.5 (e)0.5 (t)0.5 (s)13 ( )0.5 (o)0.5 (f)12.9 ( )0.5 (t)0.5 (h)0.5 (e)13 ( )0.5 (d)0.5 (e)0.5 (f)0.5 (i)0.5 (n)0.5 (e)0.5 (d)18 ( )]TJ 0.025 Tc 0.041 Tw 0 -1.231 Td (benefit scheme would be included in other comprehensive income )Tj 0.033 Tc 0.075 Tw 0 -1.231 Td [(a)0.5 (n)0.5 (d)8 ( )0.5 (a)0.5 (r)0.5 (e)8 ( )0.5 (no)0.5 (t)8 ( )0.5 (r)0.5 (e)0.5 (v)0.5 (e)0.5 (rs)0.5 (e)0.5 (d)8 ( )0.5 (t)0.5 (o)8 ( )0.5 (p)0.5 (r)0.5 (of)0.5 (i)0.5 (t)8 ( )0.5 (o)0.5 (r)8 ( )0.5 (l)0.5 (o)0.5 (ss)8.1 ( )0.5 (in)8 ( )0.5 (a)8.1 ( )0.5 (su)0.5 (b)0.5 (s)0.5 (e)0.5 (qu)0.5 (e)0.5 (n)0.5 (t)8 ( )0.5 (a)0.5 (c)0.5 (c)0.5 (ou)0.5 (n)0.5 (t)0.5 (in)0.5 (g)8 ( )]TJ 0.038 Tc 0.07 Tw 0 -1.231 Td [(period)12.6 (;)12.6 ( when)12.6 ( the)12.6 ( previously)12.6 ( defined)12.6 ( benefits)12.6 ( plan)12.6 ( is)12.7 ( terminated)12.5 (,)13 ( )]TJ 0.029 Tc 0.079 Tw 0 -1.231 Td [(such)4 ( )0.5 (amount)4 ( )0.5 (previously)4 ( )0.5 (included)4 ( )0.5 (in)4 ( )0.5 (other)4 ( )0.5 (comprehensive)4 ( )0.5 (income)4 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (shall be transferred to undistributed profit.)Tj 0.049 Tc 0.07 Tw 0 -2.462 Td [(When)12 ( the)12.1 ( defined)12.1 ( benefit)12.1 ( scheme)12.1 ( is)12.1 ( settled)12 (,)12.1 ( the)12.1 ( gain)12.1 ( or)12.1 ( loss)12.1 ( is)24 ( )]TJ 0.036 Tc 0.072 Tw 0 -1.231 Td [(recognised)11 ( )0.5 (based)11 ( )0.5 (on)11 ( )0.5 (the)11 ( )0.5 (difference)11 ( )0.5 (between)11 ( )0.5 (the)11 ( )0.5 (present)11 ( )0.5 (value)11 ( )0.5 (of)11 ( )]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 264.3179 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 232.3179 Tm [(When)12.3 ( the)12.3 ( Company)12.4 ( provides)12.4 ( employees)12.4 ( with)12.4 ( termination)12.4 ( benefits)12.4 (,)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 0.029 Tc 0.079 Tw 0 -1.231 Td [(are)4.1 ( )0.5 (recognised)4 ( )0.5 (and)4 ( )0.5 (recorded)4 ( )0.5 (in)4 ( )0.5 (current)4 ( )0.5 (profit)4 ( )0.6 (or)4 ( )0.5 (loss)4.1 ( )0.5 (whichever)4 ( )0.5 (of)4 ( )0.5 (the)4 ( )]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 0.047 Tc 0.07 Tw 0 -1.231 Td [(plan)12.3 ( or)12.3 ( layoff)12.3 ( proposal)12.2 (;)12.3 ( when)12.3 ( the)12.2 ( Company)12.3 ( recognises)12.2 ( such)12.2 ( cost)12.2 ( or)22 ( )]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 ET endstreamendobj23 0 obj<>endobj24 0 obj<>endobj25 0 obj<>endobj26 0 obj<>endobj27 0 obj<>endobj192 0 obj</LastModified/NumberOfPageItemsInPage 1/NumberofPages 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841.89]/Type/Page>>endobj196 0 obj</LastModified/NumberOfPageItemsInPage 1/NumberofPages 1/OriginalDocumentID/PageItemUIDToLocationDataMap<>/PageTransformationMatrixList<>/PageUIDList<>/PageWidthList<>>>>>/Resources<>/Font<>/ProcSet[/PDF/Text]>>/TrimBox[0.0 0.0 595.276 841.89]/Type/Page>>endobj201 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 50 \226)Tj /T1_1 1 Tf -0.025 Tw 7.8 0 0 13 85.0394 776.409 Tm (\(XXIV\))Tj -0.117 Tw 13 0 0 13 111.3326 776.409 Tm [( Employee )-117 (benefits)]TJ 0 Tw 13 0 3.4833 13 112.0517 744.409 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 712.409 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 0.064 Tc 0 -1.231 Td [(Company)12.1 (,)12.1 ( short)12.1 (-)12.1 (term)12.1 ( benefits)12.1 ( actually)12.1 ( incurred)12.1 ( are)12.1 ( recognised)12.1 ( as)39 ( )]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 0.055 Tw 0 -1.231 Td (and recognise the corresponding employee benefits payables 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 0.048 Tc 0.07 Tw 0 -2.462 Td [(At)12.8 ( the)12.8 ( time)12.8 ( of)12.8 ( actual)12.8 ( occurrence)12.8 (,)12.8 ( the)12.8 ( Company)12.8 (\222)12.8 (s)12.8 ( employee)12.9 ( benefits)23 ( )]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)12.2 ( incurred)12.2 (.)12.2 ( The)12.2 ( non)12.2 (-)12.3 (currency)12.2 ( welfare)12.2 ( expenses)12.2 ( are)12.2 ( measured)12.2 ( at)12.2 ( fair)16 ( )]TJ 0.025 Tc -0.025 Tw 0 -1.231 Td (value.)Tj /T1_1 1 Tf 0 Tw 13 0 3.4833 13 112.0517 440.409 Tm [(2. )-1105.5 (Accounting treatment methods of post-employment benefits)]TJ /T1_0 1 Tf 2.84 -2.462 Td [(\(1\) )-664.5 (Defined contribution scheme)]TJ 0.024 Tc 13 0 0 13 170.0787 376.409 Tm [(The Company will pay basic pension insurance and unemployment)-1 ( )]TJ 0.027 Tc 0.081 Tw 0 -1.231 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 -1.231 Td [(of)12.5 ( the)12.4 ( local)12.4 ( government)12.4 (.)12.4 ( During)12.4 ( the)12.5 ( accounting)12.5 ( period)12.4 ( when)40 ( )]TJ 0.087 Tc 0 -1.231 Td [(t)0.5 (h)0.5 (e)13 ( )0.5 (s)0.5 (t)0.5 (a)0.5 (f)0.5 (f)13 ( )0.5 (p)0.5 (r)0.5 (o)0.5 (v)0.5 (i)0.5 (d)0.5 (e)0.5 (s)13 ( )0.5 (s)0.5 (e)0.5 (r)0.5 (v)0.5 (i)0.5 (c)0.5 (e)13 (,)13 ( )0.5 (t)0.5 (he)13.1 ( )0.5 (C)0.5 (o)0.5 (mp)0.5 (a)0.5 (n)0.5 (y)13 ( )0.5 (w)0.5 (i)0.5 (l)0.5 (l)13 ( )0.5 (c)0.5 (a)0.5 (l)0.5 (c)0.5 (u)0.5 (l)0.5 (a)0.5 (t)0.5 (e)13 ( )0.5 (t)0.5 (h)0.5 (e)62 ( )]TJ 0.062 Tc 0 -1.231 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 0.044 Tc 0 -1.231 Td [(and)12.2 ( proportions)12.3 ( which)12.2 ( will)12.3 ( be)12.2 ( recognised)12.2 ( as)12.3 ( liabilities)12.2 (,)12.3 ( and)12.3 ( the)19 ( )]TJ 0.025 Tc 0.083 Tw 0 -1.231 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 -1.231 Td (relevant assets.)Tj 13 0 3.4833 13 140.3981 232.409 Tm [(\(2\) )-664.5 (Defined benefit scheme)]TJ 0.066 Tc 0.07 Tw 13 0 0 13 170.0787 200.409 Tm [(In)12.1 ( respect)12.2 ( of)12.2 ( the)12.2 ( defined)12.1 ( benefit)12.2 ( scheme)12.2 (,)12.2 ( the)12.2 ( Company)12.2 ( shall)41 ( )]TJ 0.025 Tc 0.056 Tw 0 -1.231 Td (attribute the welfare obligations under the defined benefit scheme )Tj 0 Tw 0 -1.231 Td (in accordance with the formula determined by projected unit credit )Tj 0.045 Tw 0 -1.231 Td (method to the service period of relevant employee, and record the )Tj 0.03 Tc 0.078 Tw 0 -1.231 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 -1.231 Td (assets.)Tj ET endstreamendobj200 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 49 \226)Tj 0.042 Tw 13 0 0 13 113.3858 776.3179 Tm (For the purpose of impairment test on the relevant asset groups or the s\et of )Tj 0.022 Tw 0 -1.231 Td (asset groups containing goodwill, if any evidence shows that the impairm\ent )Tj 0.049 Tc 0.07 Tw 0 -1.231 Td [(of)12.3 ( asset)12.4 ( groups)12.4 ( or)12.4 ( set)12.4 ( of)12.4 ( asset)12.3 ( groups)12.4 ( related)12.4 ( to)12.4 ( goodwill)12.3 ( is)12.3 ( possible)12.4 (,)12.3 ( an)24.1 ( )]TJ 0.057 Tc 0 -1.231 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 -1.231 Td [(groups)12.5 ( not)12.5 ( containing)12.4 ( goodwill)12.5 (,)12.5 ( thus)12.5 ( calculating)12.5 ( the)12.5 ( recoverable)12.5 ( amount)22 ( )]TJ 0.049 Tc 0 -1.231 Td [(and)12.7 ( comparing)12.7 ( it)12.6 ( with)12.6 ( the)12.7 ( relevant)12.6 ( carrying)12.7 ( value)12.6 ( so)12.7 ( as)12.7 ( to)12.7 ( recognise)12.7 ( the)24.1 ( )]TJ 0.025 Tc 0.006 Tw 0 -1.231 Td (corresponding impairment loss. Then, the Company will conduct impairment\ )Tj 0.037 Tc 0.071 Tw 0 -1.231 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 -1.231 Td (compare its carrying value against its recoverable amount. If the recove\rable )Tj 0.039 Tc 0.07 Tw 0 -1.231 Td [(amount)12.9 ( is)12.9 ( lower)12.9 ( than)12.9 ( its)12.8 ( carrying)12.8 ( value)12.8 (,)12.9 ( the)12.9 ( amount)12.9 ( of)12.9 ( impairment)12.9 ( loss)12.9 ( is)14 ( )]TJ 0.029 Tc 0.079 Tw 0 -1.231 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 ( )0.6 (th)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 ( )0.6 (a)0.5 (ss)0.5 (e)0.5 (t)4 ( )]TJ 0.025 Tc 0.083 Tw 0 -1.231 Td [(groups or )0.5 (set 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 -1.231 Td [(value)12.2 ( of)12.2 ( other)12.3 ( assets)12.2 ( in)12.2 ( 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 -1.231 Td [(goodwill)12.1 (,)12.2 ( offset)12.2 ( against)12.1 ( the)12.2 ( carrying)12.1 ( value)12.1 ( of)12.1 ( other)12.1 ( assets)12.2 ( proportionally)12.2 (.)17 ( )]TJ 0.024 Tc 0 Tw 0 -1.231 Td [(Once the above asset impairment loss is recognised, it will not be rever\sed in)-1 ( )]TJ 0.025 Tc 0 -1.231 Td (subsequent accounting periods.)Tj /T1_1 1 Tf -0.025 Tw 7.8 0 0 13 85.0394 504.3179 Tm (\(XXII\))Tj 0 Tw 13 0 0 13 108.7352 504.3179 Tm [( )-82.7 (Long-term deferred expenses)]TJ /T1_0 1 Tf 0.048 Tc 0.07 Tw 0.358 -2.462 Td [(Long)12.7 (-)12.7 (term)12.7 ( deferred)12.7 ( expenses)12.7 ( are)12.7 ( expenses)12.7 ( which)12.7 ( have)12.7 ( occurred)12.7 ( but)12.7 ( will)23 ( )]TJ 0.061 Tc 0 -1.231 Td [(benefit)12.7 ( over)12.7 ( 1)12.7 ( year)12.8 ( and)12.8 ( shall)12.8 ( be)12.7 ( amortised)12.7 ( over)12.7 ( the)12.8 ( current)12.8 ( period)12.8 ( and)36 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (subsequent periods.)Tj 0.034 Tc 0.074 Tw 0 -2.462 Td [(The)9 ( )0.5 (long)9 (-)9 (term)9 ( )0.5 (deferred)9 ( )0.5 (expenses)9 ( )0.5 (incurred)9 ( )0.5 (by)9 ( )0.5 (the)9 ( )0.5 (Company)9 ( )0.5 (shall)9 ( )0.5 (be)9 ( )0.5 (priced)9 ( )]TJ 0.042 Tc 0.07 Tw 0 -1.231 Td [(at)12.9 ( the)12.9 ( actual)12.8 ( cost)12.9 ( and)12.9 ( evenly)12.9 ( amortised)12.9 ( in)12.9 ( the)13 ( expected)12.9 ( beneficial)12.9 ( period)12.9 (.)17 ( )]TJ 0.062 Tc 0.071 Tw 0 -1.231 Td [(As)12 ( )0.6 (for)12.1 ( )0.5 (an)12 ( )0.6 (item)12.1 ( )0.5 (of)12.1 ( )0.5 (long)12 (-)12.1 (term)12.1 ( )0.5 (deferred)12 ( )0.6 (expenses)12 ( )0.6 (that)12.1 ( )0.6 (cannot)12.1 ( )0.5 (benefit)12 ( )0.6 (any)37 ( )]TJ 0.025 Tc 0.053 Tw 0 -1.231 Td (future accounting period, the amortised value of this item shall, when b\eing )Tj 0.04 Tc 0.07 Tw 0 -1.231 Td [(determined)12.2 (,)12.2 ( be)12.2 ( entirely)12.2 ( recorded)12.2 ( into)12.2 ( the)12.2 ( profits)12.1 ( and)12.2 ( losses)12.1 ( of)12.2 ( the)12.2 ( current)15 ( )]TJ 0.025 Tc -0.025 Tw 0 -1.231 Td (period.)Tj /T1_1 1 Tf 7.8 0 0 13 85.0394 296.3179 Tm (\(XXIII\))Tj -0.166 Tw 13 0 0 13 111.9644 296.3179 Tm [( Contract )-166 (liabilities)]TJ /T1_0 1 Tf 0.052 Tc 0.07 Tw 0.109 -2.462 Td [(The)12.5 ( Company)12.5 ( has)12.5 ( presented)12.5 ( contract)12.5 ( assets)12.5 ( or)12.5 ( contract)12.4 ( liabilities)12.5 ( in)12.5 ( the)27.1 ( )]TJ 0.024 Tc 0 Tw 0 -1.231 Td [(balance sheet based on the connection between the fulfilment of performa\nce)-1 ( )]TJ 0.025 Tc 0.028 Tw 0 -1.231 Td (obligations and payment of the customers. 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 [(the)10.1 ( )0.5 (customer)10 (.)10 ( )0.5 (A)10 ( )0.5 (contract)10 ( )0.5 (asset)9.9 ( )0.6 (and)10 ( )0.5 (a)10 ( )0.5 (contract)9.9 ( )0.6 (liability)10 ( )0.5 (relating)10 ( )0.5 (to)10 ( )0.5 (the)10.1 ( )0.5 (same)10 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (contract are accounted for and presented on a net basis.)Tj ET endstreamendobj199 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 0.024 Tc 13 0 0 13 141.7323 776.3179 Tm [(\()-1 (4)-1 (\))-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 -1.231 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 -1.231 Td (intangible asset;)Tj 0.058 Tc 0.07 Tw -2.181 -2.462 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 -1.231 Td (intangible asset could be reliably measured.)Tj 0.05 Tw -2.181 -2.462 Td (If the expenditures cannot be distinguished between the research phase )Tj 0.071 Tw 0 -1.231 Td [(and development phase, )0.5 (all of which should be )0.5 (included )0.5 (in the current )]TJ 0 Tw 0 -1.231 Td (profit or loss.)Tj /T1_1 1 Tf -0.025 Tw 7.8 0 0 13 85.0394 600.3179 Tm (\(XXI\))Tj 0 Tw 13 0 0 13 105.5061 600.3179 Tm [( )-331.1 (Impairment of long-term assets)]TJ /T1_0 1 Tf 0.074 Tc 0.07 Tw 0.606 -2.462 Td [(Long)12.8 (-)12.8 (term)12.8 ( assets)12.9 ( such)12.8 ( as)12.8 ( long)12.8 (-)12.8 (term)12.8 ( equity)12.8 ( investments)12.9 (,)12.8 ( fixed)12.8 ( assets)12.9 (,)49 ( )]TJ 0.035 Tc 0.073 Tw 0 -1.231 Td [(construction)10 ( )0.5 (in)10 ( )0.5 (progress)10 (,)10.1 ( )0.5 (right)10 (-)10 (to)10 (-)10 (use)10 ( )0.5 (assets)10.1 (,)10 ( )0.5 (intangible)10 ( )0.5 (assets)10 ( )0.5 (with)10 ( )0.5 (a)10 ( )0.5 (finite)10 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td [(us)0.5 (e)0.5 (f)0.5 (ul)0.5 ( l)0.5 (i)0.5 (fe)0.5 ( )0.5 (ar)0.5 (e)0.5 ( t)0.5 (e)0.5 (st)0.5 (e)0.5 (d )0.5 (fo)0.5 (r)0.5 ( i)0.5 (mp)0.5 (a)0.5 (ir)0.5 (m)0.5 (en)0.5 (t )0.5 (i)0.5 (f )0.5 (t)0.5 (he)0.5 (re)0.5 ( )0.5 (is)0.5 ( )0.5 (an)0.5 (y)0.5 ( i)0.5 (nd)0.5 (i)0.5 (ca)0.5 (t)0.5 (io)0.5 (n )0.5 (t)0.5 (ha)0.5 (t )0.5 (s)0.5 (uc)0.5 (h)0.5 ( a)0.5 (s)0.5 (se)0.5 (t)0.5 (s )]TJ 0.038 Tc 0.07 Tw 0 -1.231 Td [(may)12.7 ( be)12.7 ( impaired)12.7 ( at)12.7 ( the)12.8 ( balance)12.8 ( sheet)12.7 ( date)12.7 (.)12.7 ( If)12.8 ( the)12.8 ( result)12.7 ( of)12.8 ( the)12.8 ( impairment)13 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td [(t)0.5 (es)0.5 (t)0.5 ( i)0.5 (nd)0.5 (ic)0.5 (a)0.5 (t)0.5 (es)0.5 ( t)0.5 (h)0.5 (at)0.5 ( )0.5 (th)0.5 (e)0.5 ( r)0.5 (ec)0.5 (o)0.5 (ve)0.5 (r)0.5 (ab)0.5 (l)0.5 (e )0.5 (a)0.5 (mo)0.5 (u)0.5 (nt)0.5 ( o)0.5 (f)0.5 ( t)0.5 (he)0.5 ( a)0.5 (s)0.5 (s)0.5 (et)0.5 ( )0.5 (is)0.5 ( l)0.5 (e)0.5 (ss)0.5 ( )0.5 (th)0.5 (an)0.5 ( )0.5 (it)0.5 (s )0.5 (c)0.5 (a)0.5 (rr)0.5 (yi)0.5 (n)0.5 (g )]TJ 0.03 Tc 0.078 Tw 0 -1.231 Td [(amount)5 (,)5 ( )0.5 (a)5 ( )0.6 (provision)5 ( )0.5 (for)5 ( )0.5 (impairment)5 ( )0.5 (and)5 ( )0.5 (an)5 ( )0.5 (impairment)5 ( )0.5 (loss)5 ( )0.5 (are)5.1 ( )0.5 (recognised)5 ( )]TJ 0.025 Tc 0.026 Tw 0 -1.231 Td (for the amount by which the asset\222s carrying amount exceeds its recov\erable )Tj 0.036 Tc 0.072 Tw 0 -1.231 Td [(a)0.5 (m)0.5 (o)0.5 (u)0.5 (n)0.5 (t)11 (.)11 ( )0.5 (T)0.5 (h)0.5 (e)11 ( )0.5 (r)0.5 (e)0.6 (co)0.6 (v)0.5 (e)0.5 (r)0.5 (a)0.5 (b)0.5 (l)0.5 (e)11 ( )0.5 (a)0.5 (m)0.5 (o)0.5 (u)0.5 (n)0.5 (t)11 ( )0.5 (i)0.5 (s)11 ( )0.5 (t)0.5 (h)0.5 (e)11 ( )0.5 (h)0.5 (i)0.5 (g)0.5 (h)0.5 (e)0.5 (r)11 ( )0.6 (o)0.5 (f)11 ( a)0.6 (n)11 ( )0.5 (a)0.5 (s)0.5 (s)0.5 (e)0.5 (t)11 (\222)11 (s)11 ( )0.5 (f)0.5 (a)0.5 (i)0.5 (r)11 ( )0.5 (v)0.5 (a)0.6 (l)0.5 (u)0.5 (e)11 ( )0.5 (l)0.5 (e)0.5 (s)0.5 (s)11 ( )]TJ 0.038 Tc 0.07 Tw 0 -1.231 Td [(costs)12.7 ( to)12.7 ( sell)12.7 ( and)12.7 ( the)12.7 ( present)12.7 ( value)12.7 ( of)12.7 ( the)12.7 ( future)12.7 ( cash)12.7 ( flows)12.7 ( expected)12.7 ( to)12.6 ( be)13 ( )]TJ 0.044 Tc 0 -1.231 Td [(derived)12.6 ( from)12.5 ( the)12.6 ( asset)12.5 (.)12.6 ( Provision)12.5 ( for)12.5 ( asset)12.6 ( impairment)12.5 ( is)12.6 ( determined)12.5 ( and)19 ( )]TJ 0.025 Tc 0.071 Tw 0 -1.231 Td (recognised on the individual asset basis. If it is not possible to estim\ate the )Tj 0.024 Tc 0 Tw 0 -1.231 Td [(recoverable amount of an individual asset, the recoverable amount of a)0.5 ( group)-1 ( )]TJ 0.025 Tc 0.082 Tw 0 -1.231 Td [(of assets )0.5 (to which )0.5 (the )0.5 (asset belongs )0.5 (is determined. A )0.5 (group )0.5 (of assets )0.5 (is the )]TJ 0 Tw 0 -1.231 Td (smallest group of assets that is able to generate independent cash inflo\ws.)Tj 0.062 Tc 0.07 Tw 0 -2.462 Td [(G)0.6 (o)0.5 (o)0.5 (d)0.6 (w)0.5 (i)0.5 (l)0.6 (l)13 ( )0.6 (f)0.5 (o)0.5 (r)0.6 (m)0.5 (e)0.6 (d)13 ( )0.6 (b)0.5 (y)13 ( )0.6 (b)0.5 (u)0.6 (s)0.5 (i)0.5 (n)0.6 (e)0.5 (s)0.6 (s)13 ( )0.6 (m)0.5 (e)0.6 (r)0.5 (g)0.5 (e)0.6 (r)13 (,)13.1 ( )0.5 (i)0.6 (n)0.5 (t)0.5 (a)0.6 (n)0.5 (g)0.6 (i)0.5 (b)0.5 (l)0.6 (e)13 ( )0.6 (a)0.5 (s)0.6 (s)0.5 (e)0.6 (t)0.5 (s)13 ( )0.6 (w)0.5 (i)0.6 (t)0.5 (h)13 ( )0.6 (i)0.5 (n)0.6 (d)0.5 (e)0.6 (f)0.5 (i)0.5 (n)0.6 (i)0.5 (t)0.6 (e)37 ( )]TJ 0.025 Tc 0.033 Tw 0 -1.231 Td (useful lives and intangible assets that are not yet ready for use are te\sted for )Tj 0.009 Tw 0 -1.231 Td (impairment at least at the end of each year regardless of whether there \is any )Tj 0 Tw 0 -1.231 Td (sign of impairment.)Tj 0.045 Tc 0.07 Tw 0 -2.462 Td [(When)12.5 ( the)12.5 ( Company)12.4 ( performs)12.5 ( impairment)12.5 ( test)12.5 ( on)12.5 ( goodwill)12.5 (,)12.4 ( the)12.5 ( Company)20 ( )]TJ 0.046 Tc 0 -1.231 Td [(shall)12.2 (,)12.1 ( as)12.2 ( of)12.2 ( the)12.2 ( purchase)12.1 ( day)12.2 (,)12.1 ( allocate)12.2 ( on)12.1 ( a)12.1 ( reasonable)12.2 ( basis)12.1 ( the)12.2 ( carrying)21 ( )]TJ 0.026 Tc 0.082 Tw 0 -1.231 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 -1.231 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 -1.231 Td [(groups)12.6 (.)12.4 ( The)12.5 ( related)12.5 ( asset)12.5 ( groups)12.5 ( or)12.5 ( the)12.5 ( set)12.5 ( of)12.5 ( asset)12.5 ( groups)12.5 ( refers)12.5 ( to)12.5 ( these)16 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (ones that can benefit from the synergies of a business combination.)Tj ET endstreamendobj198 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 /T1_1 1 Tf 0.042 Tc 0.07 Tw 13 0 3.4833 13 112.0517 776.409 Tm [(3)17 (.)17 ( )-1018.5 (Basis)12.3 ( for)12.2 ( determining)12.2 ( intangible)12.2 ( assets)12.2 ( with)12.3 ( indefinite)12.3 ( useful)12.2 ( life)17 ( )]TJ 0.025 Tc 0 Tw 2.51 -1.231 Td (and procedure for reviewing its useful life)Tj /T1_0 1 Tf 0.074 Tc 0.07 Tw 13 0 0 13 141.7323 728.409 Tm [(The)12.3 ( useful)12.3 ( life)12.3 ( of)12.2 ( intangible)12.3 ( assets)12.3 ( with)12.3 ( indefinite)12.3 ( useful)12.3 ( life)12.3 ( is)49.1 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (reviewed at the end of each period.)Tj /T1_1 1 Tf 0.018 Tw 13 0 3.4833 13 112.0517 680.409 Tm [(4. )-1087.5 (Specific criteria for the division of research phase and development )]TJ -0.025 Tw 2.51 -1.231 Td (phase)Tj /T1_0 1 Tf 0.049 Tc 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Tw 0 -1.231 Td (profit or loss for the period:)Tj 0.078 Tw 0 -2.462 Td [(\(1\) )-586.5 (the technical feasibility of completing the intangible asset so that )]TJ 0 Tw 2.181 -1.231 Td (it will be available for use or for sale;)Tj -2.181 -2.462 Td [(\(2\) )-664.5 (the intention to complete the intangible asset for use or for sale;)]TJ 0.013 Tw 0 -2.462 Td [(\(3\) )-651.5 (the ways in which the intangible asset generate economic benefits, )]TJ 0.036 Tc 0.072 Tw 2.181 -1.231 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 -1.231 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 -1.231 Td [(a)12.2 ( market)12.2 (,)12.2 ( or)12.2 ( if)12.2 ( the)12.2 ( intangible)12.2 ( asset)12.2 ( is)12.2 ( for)12.2 ( internal)12.2 ( use)12.2 (,)12.2 ( there)12.2 ( is)28 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (evidence that proves its usefulness;)Tj ET endstreamendobj197 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 13 0 0 13 85.0394 776.409 Tm [(\(XX\) )-873 (Intangible assets)]TJ 13 0 3.4833 13 112.0517 744.409 Tm [(1. )-1105.5 (Measurement of intangible assets)]TJ /T1_0 1 Tf 0.016 Tw 2.84 -2.462 Td [(\(1\) )-648.5 (Intangible assets are initially measured at cost upon acquisition by )]TJ 0 Tw 2.51 -1.231 Td (the Company)Tj 0.031 Tc 0.077 Tw 13 0 0 13 170.0787 664.409 Tm [(The)6.1 ( )0.5 (costs)6 ( )0.5 (of)6 ( )0.5 (an)6 ( )0.5 (externally)6.1 ( )0.5 (purchased)6 ( )0.5 (intangible)6 ( )0.5 (asset)6 ( )0.5 (include)6 ( )0.5 (the)6 ( )]TJ 0.058 Tc 0.07 Tw 0 -1.231 Td [(purchase)12.1 ( price)12.1 (,)12.1 ( relevant)12.1 ( tax)12.1 ( expenses)12.1 (,)12.1 ( and)12.1 ( other)12.1 ( expenditures)33 ( )]TJ 0.022 Tc 0 Tw 0 -1.231 Td (directly attributable to bringing the asset ready for its intended use.)Tj 0.025 Tc 13 0 3.4833 13 140.3981 600.409 Tm [(\(2\) )-664.5 (Subsequent measurement)]TJ 0.042 Tw 13 0 0 13 170.0787 568.409 Tm (The Company shall analyse and judge the useful life of intangible )Tj 0 Tw 0 -1.231 Td (assets upon acquisition.)Tj 0.001 Tw 0 -2.462 Td (As for intangible assets with a finite useful life, they are amortised )Tj 0.051 Tw 0 -1.231 Td (over the term in which economic benefits are brought to the firm; )Tj 0.063 Tw 0 -1.231 Td [(if the )0.5 (term in which )0.5 (economic benefits )0.5 (are brought to the )0.5 (firm by )]TJ 0.027 Tc 0.081 Tw 0 -1.231 Td [(a)0.5 (n)2 ( )0.5 (i)0.6 (n)0.5 (t)0.6 (a)0.5 (n)0.6 (g)0.5 (i)0.5 (b)0.6 (l)0.5 (e)2 ( )0.5 (a)0.6 (s)0.5 (s)0.6 (e)0.5 (t)2 ( )0.5 (c)0.6 (a)0.5 (n)0.6 (n)0.5 (o)0.5 (t)2 ( )0.5 (b)0.5 (e)2.1 ( e)0.6 (s)0.5 (t)0.6 (i)0.5 (m)0.6 (a)0.5 (t)0.6 (e)0.5 (d)2 (,)2 ( )0.5 (t)0.5 (h)0.6 (e)2 ( )0.5 (i)0.5 (n)0.6 (t)0.5 (a)0.5 (n)0.6 (g)0.5 (i)0.6 (b)0.5 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determined)12.1 ( by)50 ( )]TJ 0.025 Tc 0 -1.231 Td [(multiplying )0.5 (the )0.5 (weighted )0.5 (average )0.5 (asset disbursement )0.5 (of )0.5 (the )0.5 (part )0.5 (of )0.5 (the )]TJ 0.04 Tc 0 -1.231 Td [(accumulative)12.5 ( asset)12.5 ( disbursements)12.5 ( minus)12.5 ( the)12.6 ( specific)12.4 ( borrowings)12.5 ( and)15 ( )]TJ 0.025 Tc 0.011 Tw 0 -1.231 Td (the capitalisation rate of the said general borrowings. The capitalisati\on )Tj 0.06 Tc 0.07 Tw 0 -1.231 Td [(rate)12.8 ( shall)12.8 ( be)12.8 ( calculated)12.7 ( and)12.8 ( determined)12.8 ( according)12.7 ( to)12.8 ( the)12.7 ( weighted)35 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (average actual interest rate of general borrowings.)Tj 0.043 Tc 0.07 Tw 0 -2.462 Td [(During)12.1 ( the)12.1 ( capitalisation)12.2 ( period)12.1 (,)12.2 ( exchange)12.2 ( differences)12.2 ( related)12.1 ( to)12.2 ( the)18.1 ( )]TJ 0.047 Tc 0 -1.231 Td [(principal)12.2 ( and)12.3 ( interest)12.3 ( on)12.2 ( a)12.2 ( specific)12.2 (-)12.3 (purpose)12.3 ( borrowing)12.2 ( denominated)22 ( )]TJ 0.025 Tc 0 -1.231 Td (in foreign currency are capitalised as part of the cost of the qualifyin\g )Tj 0.062 Tw 0 -1.231 Td (asset. The exchange differences related to the principal and interest on\ )Tj 0.037 Tc 0.071 Tw 0 -1.231 Td [(foreign)12 ( )0.5 (currency)12 ( )0.5 (borrowings)12 ( )0.5 (other)12 ( )0.5 (than)12.1 ( )0.5 (a)12 ( )0.5 (specific)12 (-)12 (purpose)12 ( )0.5 (borrowing)12 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (are included in the current profits and losses.)Tj ET endstreamendobj205 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 7.15 0 0 13 85.0394 776.409 Tm (\(XVIII\))Tj 0 Tw 13 0 0 13 109.7206 776.409 Tm [( )-7 (Construction in progress)]TJ /T1_0 1 Tf 0.033 Tc 0.075 Tw 0.282 -2.385 Td [(Construction)8 ( )0.5 (in)8 ( )0.5 (progress)8 ( )0.5 (is)8 ( )0.5 (measured)8 ( )0.5 (at)8 ( )0.5 (actual)8 ( )0.5 (cost)8 (.)8.1 ( Actual)8 ( )0.5 (cost)8 ( )0.5 (comprises)8 ( )]TJ 0.04 Tc 0.07 Tw 0 -1.192 Td [(construction)12.7 ( costs)12.7 (,)12.7 ( installation)12.7 ( costs)12.7 (,)12.7 ( borrowing)12.7 ( costs)12.7 ( that)12.7 ( are)12.7 ( eligible)12.8 ( for)15 ( )]TJ 0.025 Tc 0.034 Tw 0 -1.192 Td (capitalisation and other costs necessary to bring the construction in pr\ogress )Tj 0.057 Tw 0 -1.192 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 -1.192 Td [(assets)12.8 ( when)12.9 ( the)12.9 ( assets)12.9 ( a)0.5 (re)12.9 ( ready)12.9 ( f)0.5 (or)12.9 ( their)12.9 ( intended)12.9 ( use)12.9 (,)12.8 ( and)12.9 ( depreciation)23 ( )]TJ 0.025 Tc 0 Tw 0 -1.192 Td (begins from the following month.)Tj /T1_1 1 Tf -0.025 Tw 7.15 0 0 13 85.0394 636.909 Tm (\(XIX\))Tj 0 Tw 13 0 0 13 103.8005 636.909 Tm [( )-462.3 (Borrowing costs)]TJ 13 0 3.4833 13 112.0517 605.909 Tm [(1. )-1105.5 (Criteria for recognition of capitalised borrowing costs)]TJ /T1_0 1 Tf 0.075 Tc 0.07 Tw 13 0 0 13 141.7323 574.909 Tm [(The)12.5 ( Company)12.5 (\222)12.5 (s)12.5 ( borrowing)12.5 ( costs)12.5 ( that)12.5 ( are)12.5 ( directly)12.5 ( attributable)12.5 ( to)50 ( )]TJ 0.048 Tc 0 -1.192 Td [(the)12.7 ( acquisition)12.7 (,)12.7 ( construction)12.8 ( or)12.8 ( production)12.7 ( of)12.8 ( a)12.7 ( qualifying)12.8 ( asset)12.7 ( are)23 ( )]TJ 0.035 Tc 0.073 Tw 0 -1.192 Td [(capitalised)10 ( )0.5 (into)10 ( )0.5 (the)10 ( )0.5 (cost)10 ( )0.5 (of)10 ( )0.5 (relevant)10 ( )0.5 (assets)10 (.)10 ( )0.5 (Other)10 ( )0.5 (borrowing)10 ( )0.5 (costs)10 ( )0.6 (are)10 ( )]TJ 0.025 Tc 0.048 Tw 0 -1.192 Td [(recognised as )0.5 (expenses in )0.5 (profit or loss in )0.5 (the period )0.5 (in )0.5 (which they are )]TJ -0.025 Tw 0 -1.192 Td (incurred.)Tj 0.079 Tc 0.07 Tw 0 -2.385 Td [(Qualifying)12.2 ( assets)12.2 ( include)12.1 ( fixed)12.2 ( assets)12.2 (,)12.2 ( investment)12.2 ( property)12.1 ( and)54 ( )]TJ 0.072 Tc 0 -1.192 Td [(in)0.5 (vent)0.5 (ori)0.5 (es)12.9 ( )0.5 (that)13 ( ne)0.5 (ce)0.5 (ssa)0.5 (rily)13 ( ta)0.5 (ke)12.9 ( )0.5 (a)12.9 ( s)0.5 (ubs)0.5 (tan)0.5 (tial)13 ( pe)0.5 (riod)13 ( of)13 ( ti)0.5 (me)12.9 ( )0.5 (for)47 ( )]TJ 0.032 Tc 0.076 Tw 0 -1.192 Td [(acquisition)7 (,)7 ( )0.5 (construction)7 ( )0.5 (or)7 ( )0.5 (production)7 ( )0.5 (to)7 ( )0.5 (get)6.9 ( )0.6 (ready)7 ( )0.5 (for)7 ( )0.5 (their)7 ( )0.5 (intended)7 ( )]TJ 0.025 Tc 0 Tw 0 -1.192 Td (use or sale.)Tj /T1_1 1 Tf 13 0 3.4833 13 112.0517 404.409 Tm [(2. )-1105.5 (Capitalisation period of borrowing costs)]TJ /T1_0 1 Tf 0.068 Tc 0.07 Tw 13 0 0 13 141.7323 373.409 Tm [(T)0.5 (h)0.5 (e)13 ( )0.5 (c)0.5 (a)0.6 (pi)0.5 (t)0.5 (a)0.5 (l)0.5 (i)0.5 (s)0.6 (a)0.5 (t)0.5 (i)0.5 (o)0.5 (n)13 ( )0.5 (p)0.5 (e)0.5 (r)0.5 (i)0.5 (o)0.5 (d)13 ( )0.5 (r)0.5 (e)0.5 (f)0.5 (e)0.5 (r)0.5 (s)13 ( )0.5 (t)0.5 (o)13 ( )0.5 (t)0.5 (h)0.5 (e)13 ( )0.5 (p)0.5 (e)0.6 (r)0.5 (i)0.5 (o)0.5 (d)13 ( )0.5 (be)0.6 (g)0.5 (i)0.5 (n)0.5 (n)0.5 (i)0.5 (n)0.5 (g)13 ( )0.5 (f)0.5 (r)0.5 (o)0.5 (m)13 ( )0.5 (t)0.5 (h)0.5 (e)43 ( )]TJ 0.034 Tc 0.074 Tw 0 -1.192 Td [(commencement)9 ( )0.5 (of)9 ( )0.5 (capitalising)9 ( )0.5 (borrowing)9 ( )0.5 (costs)9 ( )0.5 (to)9 ( )0.5 (the)9 ( )0.5 (date)9 ( )0.5 (of)9 ( )0.5 (ceasing)9 ( )]TJ 0.025 Tc 0 Tw 0 -1.192 Td (capitalisation, excluding the period of suspension of capitalisation.)Tj 0.057 Tc 0.07 Tw 0 -2.385 Td [(Capitalisation)12.9 ( of)12.8 ( borrowing)12.9 ( costs)12.8 ( begins)12.9 ( when)12.9 ( the)12.8 ( following)12.9 ( three)32 ( )]TJ 0.025 Tc 0 Tw 0 -1.192 Td (conditions are fully satisfied:)Tj 0.053 Tc 0.07 Tw 0 -2.385 Td [(\()28 (1)28 (\))28 ( )-566.5 (expenditures)12.7 ( for)12.7 ( the)12.7 ( assets)12.6 ( \()12.7 (including)12.7 ( cash)12.6 ( paid)12.7 (,)12.7 ( non)12.7 (-)12.7 (currency)28 ( )]TJ 0.045 Tc 2.181 -1.192 Td [(a)0.5 (s)0.6 (s)0.5 (e)0.5 (t)0.5 (s)13.1 ( )0.5 (t)0.5 (r)0.5 (a)0.5 (n)0.6 (s)0.5 (f)0.5 (e)0.5 (r)0.6 (r)0.5 (e)0.5 (d)13 ( )0.6 (o)0.5 (r)13 ( )0.5 (i)0.6 (n)0.5 (t)0.5 (e)0.5 (r)0.5 (e)0.6 (s)0.5 (t)13 (-)13 (b)0.6 (e)0.5 (a)0.5 (r)0.5 (i)0.6 (n)0.5 (g)13 ( )0.5 (l)0.5 (i)0.5 (a)0.6 (b)0.5 (i)0.5 (l)0.5 (i)0.6 (t)0.5 (i)0.5 (e)0.5 (s)13 ( )0.6 (a)0.5 (s)0.5 (s)0.5 (u)0.6 (m)0.5 (e)0.5 (d)13 ( )0.6 (f)0.5 (o)0.5 (r)13 ( )0.5 (t)0.5 (h)0.6 (e)20 ( )]TJ 0.028 Tc 0.08 Tw 0 -1.192 Td [(acquisition)3 (,)3 ( )0.5 (construction)3 ( )0.5 (or)3 ( )0.5 (production)3 ( )0.5 (of)3 ( )0.5 (qualifying)3 ( )0.5 (assets)3 (\))3 ( )0.5 (have)3 ( )]TJ 0.025 Tc 0 Tw 0 -1.192 Td (been incurred;)Tj -2.181 -2.385 Td [(\(2\) )-664.5 (borrowing costs have been incurred;)]TJ 0.068 Tc 0.07 Tw 0 -2.385 Td [(\()43 (3)43 (\))43 ( )-551.5 (acquisition)12.7 (,)12.6 ( construction)12.7 ( or)12.7 ( production)12.6 ( that)12.6 ( are)12.7 ( necessary)12.6 ( to)43 ( )]TJ 0.041 Tc 2.181 -1.192 Td [(enable)12.8 ( the)12.8 ( asset)12.8 ( to)12.8 ( get)12.8 ( ready)12.8 ( for)12.8 ( their)12.8 ( intended)12.8 ( use)12.8 ( or)12.8 ( sale)12.8 ( have)16 ( )]TJ 0.025 Tc -0.025 Tw 0 -1.192 Td (commenced.)Tj 0.053 Tw -2.181 -2.385 Td (Capitalisation of borrowing costs shall cease when the qualifying asset \)Tj 0.021 Tc 0 Tw 0 -1.192 Td [(u)0.5 (n)0.5 (d)0.5 (e)0.5 (r)0.5 ( )0.5 (a)0.5 (c)0.5 (q)0.5 (u)0.5 (i)0.5 (s)0.5 (i)0.5 (t)0.5 (i)0.5 (on)0.5 (,)0.5 ( )0.5 (c)0.5 (o)0.5 (n)0.5 (s)0.5 (t)0.5 (r)0.5 (u)0.5 (c)0.5 (t)0.5 (i)0.5 (o)0.5 (n)0.5 ( )0.5 (o)0.5 (r)0.5 ( )0.5 (p)0.5 (r)0.5 (o)0.5 (du)0.5 (c)0.5 (t)0.6 (io)0.5 (n)0.5 ( )0.5 (g)0.5 (e)0.5 (t)0.5 (s)0.5 ( )0.5 (r)0.5 (e)0.5 (a)0.5 (d)0.5 (y)0.5 ( )0.5 (f)0.5 (o)0.5 (r)0.5 ( )0.5 (i)0.5 (n)0.5 (t)0.5 (e)0.5 (n)0.5 (d)0.5 (e)0.5 (d)0.5 ( )0.5 (u)0.5 (s)0.5 (e)-4 ( )]TJ 0.025 Tc 0 -1.192 Td (or sale.)Tj ET endstreamendobj204 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 0.091 Tc 0.07 Tw 13 0 0 13 141.7323 776.3179 Tm [(For)12.6 ( subsequent)12.6 ( expenses)12.6 ( related)12.6 ( to)12.6 ( fixed)12.6 ( assets)12.6 (,)12.5 ( if)12.6 ( the)12.6 ( 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 ( )0.6 (reliably)7 ( )0.5 (measured)7 (,)7 ( )0.5 (such)7 ( )0.5 (expenses)7 ( )0.5 (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)12.5 ( fixed)12.5 ( asset)12.6 (;)12.5 ( and)12.5 ( the)12.5 ( carrying)12.6 ( amount)12.5 ( of)12.5 ( the)12.6 ( replaced)12.5 ( part)12.5 ( will)12.5 ( be)17 ( )]TJ 0.044 Tc 0 -1.231 Td [(derecognised)12.7 (.)12.7 ( All)12.7 ( other)12.7 ( subsequent)12.7 ( expenses)12.7 ( are)12.7 ( included)12.7 ( in)12.7 ( current)19 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (profit or loss upon occurrence.)Tj /T1_1 1 Tf 13 0 3.4833 13 112.0517 664.3179 Tm [(2. )-1105.5 (Methods for depreciation)]TJ /T1_0 1 Tf 0.04 Tc 0.07 Tw 13 0 0 13 141.7323 632.3179 Tm [(Fixed)12.8 ( assets)12.8 ( of)12.8 ( the)12.7 ( Company)12.8 ( are)12.8 ( depreciated)12.7 ( by)12.7 ( categories)12.8 ( using)12.8 ( the)15 ( )]TJ 0.029 Tc 0.079 Tw 0 -1.231 Td [(s)0.5 (t)0.5 (r)0.5 (a)0.5 (ig)0.5 (h)0.5 (t)4 (-)4 (l)0.5 (i)0.5 (n)0.5 (e)4 ( )0.5 (m)0.5 (e)0.5 (th)0.5 (o)0.5 (d)4 (,)4 ( )0.5 (a)0.5 (n)0.5 (d)4 ( )0.5 (t)0.5 (h)0.5 (e)4 ( )0.5 (a)0.5 (n)0.5 (n)0.5 (ua)0.5 (l)4 ( )0.5 (d)0.5 (e)0.5 (p)0.5 (r)0.5 (e)0.5 (c)0.5 (i)0.5 (a)0.5 (ti)0.5 (o)0.5 (n)4 ( )0.5 (r)0.5 (a)0.5 (t)0.5 (e)0.5 (s)4 ( )0.5 (a)0.5 (r)0.5 (e)4 ( )0.5 (d)0.5 (e)0.5 (t)0.5 (e)0.5 (rm)0.5 (i)0.5 (n)0.5 (e)0.5 (d)4 ( )]TJ 0.022 Tc 0 Tw 0 -1.231 Td [(by categories based upon their estimated useful lives and their estimate\d)-3 ( )]TJ 0.062 Tc 0.07 Tw 0 -1.231 Td [(r)0.5 (e)0.5 (s)0.6 (i)0.5 (d)0.5 (u)0.5 (a)0.5 (l)13 ( )0.5 (v)0.5 (a)0.6 (l)0.5 (u)0.5 (e)0.5 (s)13 (.)13 ( )0.5 (F)0.5 (o)0.6 (r)13 ( )0.5 (f)0.5 (i)0.5 (x)0.5 (e)0.5 (d)13 ( )0.6 (a)0.5 (s)0.5 (s)0.5 (e)0.5 (t)0.6 (s)13 ( )0.5 (t)0.5 (h)0.5 (a)0.5 (t)13 ( )0.6 (ha)0.6 (v)0.5 (e)13 ( )0.5 (m)0.5 (a)0.6 (d)0.5 (e)13 ( )0.5 (p)0.5 (r)0.5 (o)0.5 (v)0.5 (i)0.6 (s)0.5 (i)0.5 (o)0.5 (n)13 ( )0.5 (f)0.5 (o)0.5 (r)13 ( )0.6 (t)0.5 (h)0.5 (e)37 ( )]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)12.2 ( during)12.2 ( the)12.3 ( future)12.2 ( period)12.2 (.)12.3 ( Where)12.2 ( different)12.2 ( components)12.3 ( of)12.3 ( a)12.2 ( 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 0.042 Tc 0.07 Tw 0 -2.462 Td [(T)0.5 (h)0.6 (e)13 ( )0.6 (d)0.5 (e)0.5 (p)0.6 (r)0.5 (e)0.6 (c)0.5 (i)0.5 (a)0.6 (t)0.5 (i)0.6 (o)0.5 (n)13 ( )0.6 (m)0.5 (e)0.6 (t)0.5 (h)0.5 (o)0.5 (d)0.6 (s)13 (,)13 ( )0.6 (u)0.5 (s)0.6 (e)0.5 (f)0.6 (u)0.5 (l)13 ( )0.6 (l)0.5 (i)0.5 (f)0.6 (e)13 ( )0.6 (o)0.5 (f)13 ( )0.6 (d)0.5 (e)0.5 (p)0.6 (r)0.5 (e)0.6 (c)0.5 (i)0.6 (a)0.5 (t)0.5 (i)0.6 (o)0.5 (n)13 (,)13.1 ( )0.5 (r)0.5 (e)0.6 (s)0.5 (i)0.6 (d)0.5 (u)0.5 (a)0.6 (l)13 ( )0.6 (v)0.5 (a)0.5 (l)0.6 (u)0.5 (e)17 ( )]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 10.4 0 0 13 141.7323 360.3179 Tm (Category)Tj 10.357 1.231 Td (Depreciation )Tj 0 -1.231 Td (methods)Tj 0 Tw 10.163 0 Td (Useful life)Tj -0.025 Tw 6.653 1.231 Td (Residual)Tj 0 Tw -0.851 -1.231 Td ( value rate )Tj -0.025 Tw 8.543 2.462 Td (Annual )Tj -2.315 -1.231 Td (depreciation)Tj 0 Tw 3.537 -1.231 Td ( rate)Tj /T1_0 1 Tf -0.025 Tw 10.4 0 3.4833 13 372.7527 344.3179 Tm (\(Year\))Tj 7.181 0 Td (\(%\))Tj 7.087 0 Td (\(%\))Tj 0 Tw 10.4 0 0 13 141.7322 312.3179 Tm (Plant and buildings)Tj 10.357 0 Td (Straight-line method)Tj -0.025 Tw 13.693 0 Td (30)Tj 0 Tc 0 Tw 6.521 0 Td (3)Tj 0.025 Tc -0.025 Tw 5.762 0 Td (3.23)Tj 0 Tw -36.334 -1.231 Td (Machinery and )Tj -0.025 Tw 1.254 -1.231 Td (equipment)Tj 0 Tw 9.104 1.231 Td (Straight-line method)Tj -0.025 Tw 12.81 0 Td (6-18)Tj 0 Tc 0 Tw 7.404 0 Td (3)Tj 0.025 Tc -0.025 Tw 3.029 0 Td (5.28-16.17)Tj 0 Tw -33.601 -2.462 Td (Transportation tools)Tj 10.357 0 Td (Straight-line method)Tj 0 Tc 14.218 0 Td (5)Tj 5.996 0 Td (3)Tj 0.025 Tc -0.025 Tw 5.237 0 Td (19.40)Tj 0 Tw -35.809 -1.231 Td (Office equipment )Tj 0 Tc 10.4 0 0 13 221.8216 248.3179 Tm ( )Tj 0.025 Tc 10.4 0 0 13 154.7717 232.3179 Tm (and others)Tj 9.104 1.231 Td (Straight-line method)Tj 0 Tc 14.218 0 Td (5)Tj 5.996 0 Td (3)Tj 0.025 Tc -0.025 Tw 5.237 0 Td (19.40)Tj /T1_1 1 Tf 0 Tw 13 0 3.4833 13 112.0518 201.9689 Tm [(3. )-1105.5 (Disposal of fixed assets)]TJ /T1_0 1 Tf 0.081 Tw 13 0 0 13 141.7323 169.9689 Tm [(A )0.5 (fixed )0.5 (asset )0.5 (is )0.5 (derecognised )0.6 (on )0.6 (disposal )0.6 (or )0.6 (when )0.5 (no )0.5 (future )0.5 (economic )]TJ 0.029 Tc 0.079 Tw 0 -1.231 Td [(benefits)4 ( )0.5 (are)4.1 ( )0.5 (expected)4 ( )0.5 (from)4 ( )0.5 (using)4 ( )0.5 (or)4 ( )0.5 (disposal)4 (.)4 ( )0.5 (The)4 ( )0.6 (amount)4 ( )0.5 (of)4 ( )0.5 (proceeds)4 ( )]TJ 0.067 Tc 0.07 Tw 0 -1.231 Td [(on)12.4 ( sale)12.5 (,)12.5 ( transfer)12.4 (,)12.5 ( retirement)12.4 ( or)12.4 ( damage)12.4 ( of)12.5 ( a)12.5 ( fixed)12.5 ( asset)12.5 ( net)12.5 ( of)12.5 ( its)42 ( )]TJ 0.025 Tc 0.006 Tw 0 -1.231 Td (carrying amount and related taxes and expenses is recognised in current \)Tj 0 Tw 0 -1.231 Td (profit or loss.)Tj ET endstreamendobj203 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 42 \226)Tj 0.05 Tc 0.07 Tw 13 0 0 13 170.0787 776.3179 Tm [(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 [(by)12.9 ( multiple)12.8 ( transactions)12.8 ( resulting)12.8 ( in)12.8 ( the)12.9 ( loss)12.9 ( of)12.9 ( control)12.8 (,)12.8 ( where)24.1 ( )]TJ 0.03 Tc 0.078 Tw 0 -1.231 Td [(t)0.5 (h)0.6 (e)5 ( )0.5 (C)0.6 (o)0.5 (m)0.6 (p)0.5 (a)0.6 (n)0.5 (y)5 ( )0.5 (a)0.6 (c)0.6 (c)0.5 (o)0.6 (u)0.5 (n)0.6 (t)0.5 (s)5 ( )0.5 (f)0.6 (o)0.5 (r)5 ( )0.5 (a)5.1 ( )0.5 (p)0.5 (a)0.6 (c)0.5 (k)0.6 (a)0.6 (g)0.5 (e)5 ( )0.5 (d)0.6 (e)0.5 (a)0.6 (l)0.6 (s)5 (,)5 ( )0.5 (a)0.5 (c)0.6 (c)0.6 (o)0.5 (u)0.5 (n)0.6 (t)0.6 (i)0.5 (n)0.6 (g)4.9 ( )0.6 (t)0.5 (r)0.5 (e)0.6 (a)0.6 (t)0.5 (m)0.6 (e)0.5 (n)0.6 (t)5 ( )]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 0.051 Tc 0.07 Tw 0 -1.231 Td [(I)0.5 (n)13.1 ( )0.5 (t)0.5 (h)0.6 (e)13 ( )0.6 (i)0.5 (n)0.5 (d)0.5 (i)0.6 (v)0.5 (i)0.5 (d)0.6 (u)0.5 (a)0.5 (l)13.1 ( )0.5 (f)0.6 (i)0.5 (n)0.5 (a)0.6 (n)0.5 (c)0.5 (i)0.6 (a)0.5 (l)13 ( )0.6 (s)0.5 (t)0.6 (a)0.5 (t)0.5 (e)0.6 (m)0.5 (e)0.6 (n)0.5 (t)0.5 (s)13 (,)13.1 ( )0.5 (t)0.5 (h)0.6 (e)13 ( )0.6 (d)0.5 (i)0.5 (f)0.6 (f)0.5 (e)0.6 (r)0.5 (e)0.5 (n)0.6 (c)0.5 (e)0.6 (s)13 ( )0.5 (b)0.6 (e)0.5 (t)0.5 (w)0.6 (e)0.5 (e)0.6 (n)26 ( )]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 0.055 Tc 0.07 Tw 0 -1.231 Td [(of)13 ( l)0.5 (ong)13 (-)12.9 (t)0.5 (er)0.5 (m)12.9 ( )0.5 (eq)0.5 (ui)0.5 (ty)12.9 ( )0.5 (in)0.5 (ves)0.5 (tm)0.5 (en)0.5 (t)12.9 ( )0.5 (of)13 ( th)0.5 (e)12.9 ( )0.5 (dis)0.5 (p)0.5 (ose)0.5 (d)12.9 ( )0.5 (eq)0.5 (uit)0.5 (y)12.9 ( )0.5 (in)13 ( e)0.5 (ac)0.5 (h)30 ( )]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 ( be)12.6 ( recognised)12.7 ( in)36 ( )]TJ 0.042 Tc 0 -1.231 Td [(other)12.3 ( comprehensive)12.3 ( income)12.3 ( first)12.3 ( and)12.3 ( transferred)12.3 ( to)12.3 ( the)12.3 ( current)17 ( )]TJ 0.044 Tc 0 -1.231 Td [(profit)12.5 ( or)12.5 ( loss)12.4 ( when)12.4 ( the)12.5 ( parent)12.5 ( eventually)12.5 ( loses)12.5 ( control)12.5 ( over)12.5 ( the)19 ( )]TJ 0.049 Tc 0 -1.231 Td [(subsidiary)12.4 (.)12.4 ( Where)12.4 ( the)12.4 ( Company)12.4 ( doesn)12.4 (\222)12.4 (t)12.4 ( account)12.4 ( for)12.4 ( a)12.5 ( package)24.1 ( )]TJ 0.024 Tc -0.001 Tw 0 -1.231 Td [(d)0.6 (e)0.5 (a)0.6 (l)0.5 (s)0.6 (,)0.5 ( a)0.6 (c)0.5 (c)0.6 (o)0.5 (u)0.6 (n)0.5 (t)0.6 (i)0.5 (n)0.6 (g)0.5 ( t)0.5 (r)0.6 (e)0.6 (a)0.5 (t)0.6 (m)0.5 (e)0.6 (n)0.5 (t)0.6 ( s)0.6 (h)0.5 (a)0.6 (l)0.6 (l)0.5 ( b)0.6 (e)0.6 ( c)0.6 (o)0.5 (n)0.6 (d)0.5 (u)0.6 (c)0.5 (t)0.6 (e)0.6 (d)0.5 ( f)0.5 (o)0.6 (r)0.5 ( e)0.5 (a)0.6 (c)0.6 (h)0.5 ( t)0.5 (r)0.6 (a)0.5 (n)0.6 (s)0.5 (a)0.6 (c)0.6 (t)0.5 (i)0.6 (o)0.5 (n)-1 ( )]TJ 0.025 Tc -0.025 Tw 0 -1.231 Td (individually.)Tj /T1_1 1 Tf 10.4 0 0 13 85.0394 536.3179 Tm (\(XVI\))Tj -0.194 Tw 13 0 0 13 112.3284 536.3179 Tm [( Investment )-194 (property)]TJ /T1_0 1 Tf 0.048 Tc 0.07 Tw 0.081 -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)5 (;)5 ( )0.5 (leased)4.9 ( )0.6 (buildings)5 ( )0.5 (\()5 (including)5 ( )0.5 (buildings)5 ( )0.6 (after)5 ( )0.5 (self)5.1 (-)5 (completion)5 ( )0.5 (of)5 ( )]TJ 0.025 Tc 0.053 Tw 0 -1.231 Td (construction or development for the purpose of leasing and buildings tha\t is )Tj 0 Tw 0 -1.231 Td (being constructed or developed for the purpose of leasing in future\).)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 amortisation policy for the intangible asse\ts.)Tj /T1_1 1 Tf -0.025 Tw 8.45 0 0 13 85.0394 328.3179 Tm (\(XVII\))Tj -0.069 Tw 13 0 0 13 110.7099 328.3179 Tm [( Fixed )-69 (assets)]TJ 0 Tw 13 0 3.4833 13 112.0517 296.3179 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 264.3179 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 0.031 Tc 0.077 Tw 0 -1.231 Td [(supply)6 ( )0.5 (of)6 ( )0.5 (goods)6 ( )0.5 (or)6 ( )0.5 (services)6 (,)6 ( )0.5 (for)6 ( )0.5 (rental)6 ( )0.5 (to)6 ( )0.5 (others)6 (,)6 ( )0.5 (or)6 ( )0.6 (for)6 ( )0.5 (administrative)6 ( )]TJ 0.052 Tc 0.07 Tw 0 -1.231 Td [(purposes)12.2 (,)12.3 ( and)12.2 ( have)12.2 ( a)12.2 ( useful)12.2 ( life)12.2 ( of)12.2 ( more)12.2 ( than)12.3 ( one)12.2 ( accounting)12.2 ( year)12.3 (.)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 ET endstreamendobj202 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 41 \226)Tj 13 0 3.4833 13 140.3981 776.3179 Tm [(\(3\) )-664.5 (Disposal of long-term equity investments)]TJ 0.007 Tw 13 0 0 13 170.0787 744.3179 Tm (When long-term equity investments are disposed of, the difference )Tj 0.051 Tc 0.07 Tw 0 -1.231 Td [(between)12.5 ( the)12.5 ( carrying)12.5 ( amount)12.6 ( and)12.5 ( the)12.5 ( actual)12.5 ( proceeds)12.5 ( received)26 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (should be charged to current profit or loss.)Tj 0.059 Tc 0.07 Tw 0 -2.462 Td [(For)12.7 ( the)12.7 ( certain)12.7 ( long)12.8 (-)12.7 (term)12.7 ( equity)12.7 ( investment)12.8 ( treated)12.8 ( under)12.7 ( the)34.1 ( )]TJ 0.078 Tc 0 -1.231 Td [(equity)12.4 ( method)12.4 (,)12.3 ( where)12.5 ( the)12.5 ( remaining)12.4 ( equity)12.4 ( continues)12.4 ( to)12.4 ( be)53.1 ( )]TJ 0.036 Tc 0.072 Tw 0 -1.231 Td [(accounted)11 ( )0.5 (for)11 ( )0.5 (using)11 ( )0.5 (the)11 ( )0.5 (equity)11 ( )0.5 (method)11 (,)11 ( )0.5 (the)11 ( )0.5 (other)11 ( )0.5 (comprehensive)11 ( )]TJ 0.043 Tc 0.07 Tw 0 -1.231 Td [(income)12.9 ( previously)12.9 ( re)0.5 (cognised)12.9 ( under)12.9 ( the)12.9 ( equity)12.9 ( method)12.9 ( shall)12.9 ( be)18.1 ( )]TJ 0.032 Tc 0.076 Tw 0 -1.231 Td [(transferred)7 ( )0.5 (in)7 ( )0.5 (proportion)7 ( )0.5 (by)7 ( )0.5 (using)7 ( )0.5 (the)7 ( )0.5 (same)7 ( )0.5 (basis)7 ( )0.5 (as)7.1 ( )0.5 (the)7 ( )0.5 (investee)7 ( )]TJ 0.056 Tc 0.07 Tw 0 -1.231 Td [(used)12.7 ( for)12.8 ( direct)12.8 ( disposal)12.7 ( of)12.8 ( relevant)12.7 ( assets)12.8 ( or)12.7 ( liabilities)12.7 (.)12.8 ( Other)31 ( )]TJ 0.025 Tc 0.043 Tw 0 -1.231 Td (Changes of Owner\222s Equity shall be transferred in proportion into )Tj 0 Tw 0 -1.231 Td (current profit or loss.)Tj 0.035 Tc 0.073 Tw 0 -2.462 Td [(When)10 ( )0.5 (the)10.1 ( )0.5 (Group)10 ( )0.5 (loses)10 ( )0.5 (the)10 ( )0.5 (control)10 ( )0.5 (or)10 ( )0.5 (material)10 ( )0.5 (influence)10 ( )0.5 (over)10 ( )0.5 (the)10 ( )]TJ 0.037 Tc 0.071 Tw 0 -1.231 Td [(investee)12 ( )0.5 (due)12 ( )0.5 (to)12.1 ( disposal)12 ( )0.5 (of)12.1 ( equity)12 ( )0.5 (investment)12 ( )0.5 (and)12.1 ( other)12 ( )0.5 (reasons)12 (,)12 ( )]TJ 0.025 Tc 0.076 Tw 0 -1.231 Td (for other comprehensive income recognised in the original equity )Tj 0.038 Tw 0 -1.231 Td (investment due to the equity method is adopted, it shall be treated )Tj 0.046 Tc 0.07 Tw 0 -1.231 Td [(using)12.9 ( the)12.8 ( same)12.8 ( accounting)12.8 ( basis)12.9 ( as)12.9 ( the)12.8 ( investee)12.9 ( used)12.9 ( for)12.8 ( direct)20.9 ( )]TJ 0.067 Tc 0 -1.231 Td [(disposal)12.6 ( of)12.6 ( relevant)12.6 ( assets)12.6 ( or)12.6 ( liabilities)12.6 ( when)12.6 ( ceasing)12.6 ( to)12.5 ( use)42 ( )]TJ 0.054 Tc 0 -1.231 Td [(the)12.2 ( equity)12.2 ( method)12.3 (.)12.2 ( Other)12.2 ( Changes)12.2 ( of)12.2 ( Owner)12.3 (\222)12.2 (s)12.2 ( Equity)12.3 ( shall)12.3 ( be)29.1 ( )]TJ 0.025 Tc 0.082 Tw 0 -1.231 Td [(transferred )0.5 (into the )0.5 (current )0.5 (profit or )0.5 (loss )0.5 (when ceasing )0.5 (to )0.5 (use the )]TJ 0 Tw 0 -1.231 Td (equity method.)Tj 0.023 Tc 0 -2.462 Td [(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)12.4 ( of)12.4 ( equity)12.4 ( investment)12.4 ( and)12.3 ( other)12.3 ( reasons)12.4 (,)12.3 ( the)12.4 ( 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 0.034 Tc 0.074 Tw 0 -1.231 Td [(di)0.5 (re)0.5 (ct)9 ( )0.5 (d)0.5 (isp)0.5 (os)0.5 (al)9 ( )0.5 (of)9.1 ( )0.5 (re)0.5 (le)0.5 (van)0.5 (t)9 ( )0.5 (as)0.5 (se)0.5 (ts)9 ( )0.5 (or)9.1 ( )0.5 (lia)0.5 (bi)0.5 (lit)0.5 (ie)0.5 (s)9 (.)9 ( )0.5 (Ot)0.5 (he)0.5 (r)8.9 ( )0.6 (Cha)0.5 (ng)0.5 (es)9 ( )0.5 (of)9.1 ( )]TJ 0.023 Tc 0 Tw 0 -1.231 Td [(Owner\222s Equity recognised as a result of the adoption of the equity)-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 0.04 Tc 0.07 Tw 0 -1.231 Td [(b)0.5 (a)0.5 (s)0.6 (i)0.5 (s)13 (.)13 ( )0.5 (W)0.5 (h)0.6 (e)0.5 (r)0.5 (e)13.1 ( )0.5 (t)0.5 (h)0.5 (e)13 ( )0.5 (r)0.6 (e)0.5 (m)0.5 (a)0.5 (i)0.5 (n)0.6 (i)0.5 (n)0.5 (g)13 ( )0.5 (e)0.5 (q)0.6 (u)0.5 (i)0.5 (t)0.5 (y)13 ( )0.5 (i)0.5 (n)0.6 (t)0.5 (e)0.5 (r)0.5 (e)0.5 (s)0.6 (t)13 ( )0.5 (a)0.5 (f)0.5 (t)0.6 (e)0.5 (r)13 ( )0.5 (d)0.5 (i)0.5 (s)0.6 (p)0.5 (o)0.5 (s)0.5 (a)0.6 (l)13 ( )0.5 (c)0.5 (a)0.5 (n)0.6 (n)0.5 (o)0.5 (t)15 ( )]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. 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)0.5 (assets)3 ( )0.5 (at)3 ( )0.5 (the)3 ( )0.5 (acquisition)3 ( )0.5 (date)3 (,)3 ( )0.5 (the)3 ( )0.5 (difference)3 ( )0.6 (shall)3.1 ( )]TJ 0.053 Tc 0.07 Tw 0 -1.231 Td [(be)12.8 ( charged)12.7 ( to)12.7 ( current)12.7 ( profit)12.7 ( or)12.8 ( loss)12.7 ( and)12.8 ( the)12.8 ( cost)12.7 ( for)12.8 ( long)12.7 (-)12.8 (term)28 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (equity investment shall be adjusted.)Tj ET endstreamendobj209 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 13 0 3.4833 13 112.0517 776.409 Tm [(2. )-1105.5 (Determination of initial investment cost)]TJ /T1_0 1 Tf 0.101 Tc 0.07 Tw 2.84 -2.462 Td [(\()76 (1)76 (\))76 ( )-518.5 (Long)12.8 (-)12.8 (term)12.8 ( equity)12.8 ( investments)12.9 ( acquired)12.9 ( through)12.8 ( business)76 ( )]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 ( )0.5 (a)11 ( )0.5 (long)11.1 (-)11 (term)11 ( )0.5 (equity)11 ( )0.5 (investment)11 ( )0.5 (in)11 ( )0.5 (subsidiaries)11.1 ( )0.5 (resulting)10.9 ( )0.6 (from)11 ( )]TJ 0.026 Tc 0.082 Tw 0 -1.231 Td [(a)1 ( )0.5 (business)1.1 ( )0.5 (combination)1 ( )0.5 (involving)0.9 ( )0.6 (entities)1 ( )0.5 (under)1 ( )0.5 (common)1 ( )0.5 (control)1 (,)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)1.1 ( value)1 ( )0.5 (of)1 ( )0.5 (the)1 ( )0.5 (own)1 (\222)1 ( )0.5 (equity)1 ( )0.5 (of)1 ( )0.5 (the)1.1 ( )0.5 (acquiree)1 ( )0.5 (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 [(of)12.8 ( combinations)12.8 (.)12.8 ( The)12.9 ( difference)12.8 ( between)12.8 ( initial)12.8 ( investment)12.8 ( cost)15 ( )]TJ 0.054 Tc 0 -1.231 Td [(of)12.8 ( long)12.9 (-)12.8 (term)12.8 ( equity)12.9 ( investment)12.8 ( and)12.9 ( the)12.9 ( carrying)12.9 ( value)12.9 ( of)12.8 ( paid)29 ( )]TJ 0.053 Tc 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)12.6 (.)12.5 ( If)12.5 ( the)12.6 ( balance)12.6 ( of)12.6 ( share)12.5 ( premium)12.5 ( in)12.5 ( the)12.5 ( capital)12.5 ( reserve)25 ( )]TJ 0.057 Tc 0 -1.231 Td [(is)12.3 ( insufficient)12.3 (,)12.2 ( any)12.2 ( excess)12.3 ( is)12.3 ( adjusted)12.2 ( to)12.2 ( retained)12.3 ( earnings)12.2 (.)12.3 ( 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 0.053 Tc 0.07 Tw 0 -1.231 Td [(difference)12.6 ( between)12.6 ( initial)12.7 ( investment)12.6 ( cost)12.6 ( of)12.7 ( long)12.7 (-)12.6 (term)12.7 ( equity)28 ( )]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 0.056 Tc 0.069 Tw 0 -1.231 Td [(p)0.5 (r)0.5 (e)0.5 (mi)0.5 (u)0.5 (m)13 (.)13 ( )-0.6 (I)0.5 (f)13 ( t)0.5 (he)13 ( b)0.5 (a)0.5 (l)0.5 (a)0.5 (n)0.5 (c)0.5 (e)12.9 ( o)0.5 (f)13 ( sh)0.5 (a)0.5 (r)0.5 (e)13 ( p)0.5 (r)0.5 (em)0.5 (i)0.5 (u)0.5 (m)13 ( )-0.6 (i)0.5 (s)13 ( i)0.5 (n)0.5 (su)0.5 (f)0.5 (f)0.5 (i)0.5 (c)0.5 (i)0.5 (en)0.5 (t)13 (,)13 ( a)0.5 (ny)31 ( )]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 ( )0.5 (a)11 ( )0.5 (long)11.1 (-)11 (term)11 ( )0.5 (equity)11 ( )0.5 (investment)11 ( )0.5 (in)11 ( )0.5 (subsidiaries)11.1 ( )0.5 (resulting)10.9 ( )0.6 (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 [(control)12.7 (,)12.8 ( the)12.8 ( cost)12.8 ( of)12.8 ( the)12.8 ( combination)12.8 ( determined)12.8 ( on)12.8 ( the)12.8 ( date)12.8 ( of)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)3.9 ( )0.5 (other)4 ( )0.5 (reasons)4 (,)4 ( )0.6 (the)4 ( )0.5 (initial)4 ( )0.5 (investment)4.1 ( )0.5 (cost)4.1 ( shall)4 ( )0.6 (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 ET endstreamendobj208 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 0.06 Tw 13 0 0 13 113.3858 776.3179 Tm [(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 (.)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)12.1 ( )0.5 (the)12 ( )0.5 (relevant)12 ( )0.5 (authorities)12 ( )]TJ 0.049 Tc 0.07 Tw 0 -1.231 Td [(or)12.5 ( supervision)12.6 ( department)12.6 ( of)12.6 ( the)12.6 ( Company)12.6 (,)12.5 ( such)12.6 ( approval)12.6 ( has)12.6 ( been)24 ( )]TJ 0.025 Tc -0.025 Tw 0 -1.231 Td (obtained.)Tj 0.056 Tc 0.07 Tw -2.181 -2.462 Td [(Wh)0.5 (en)13 ( n)0.5 (on)12.9 (-)13 (cu)0.5 (rre)0.5 (nt)13 ( a)0.5 (ss)0.5 (et)13 ( \()13 (exc)0.5 (lu)0.5 (din)0.5 (g)12.9 ( )0.5 (fin)0.5 (an)0.5 (ci)0.5 (al)12.9 ( )0.5 (as)0.5 (se)0.5 (t)12.9 (,)13 ( de)0.5 (fe)0.5 (rr)0.5 (ed)13 ( i)0.5 (nco)0.5 (me)13 ( ta)0.5 (x)31 ( )]TJ 0.031 Tc 0.077 Tw 0 -1.231 Td [(asset)6 (,)6 ( )0.5 (and)6 ( )0.5 (asset)6 ( )0.5 (formed)6 ( )0.5 (by)6 ( )0.5 (employee)6 ( )0.5 (benefits)6 (\))6 ( )0.5 (or)6 ( )0.5 (disposal)6 ( )0.5 (group)5.9 ( )0.6 (which)6 ( )0.5 (are)6 ( )]TJ 0.054 Tc 0.07 Tw 0 -1.231 Td [(classified)12.4 ( as)12.4 ( held)12.4 (-)12.4 (for)12.4 (-)12.4 (sale)12.5 (,)12.4 ( if)12.5 ( the)12.5 ( book)12.4 ( value)12.5 ( of)12.4 ( the)12.4 ( non)12.4 (-)12.5 (current)12.4 ( asset)12.4 ( or)29 ( )]TJ 0.042 Tc 0 -1.231 Td [(disposal)12.2 ( group)12.2 ( is)12.2 ( higher)12.1 ( than)12.2 ( the)12.2 ( net)12.2 ( amount)12.2 ( after)12.1 ( deducting)12.2 ( the)12.2 ( disposal)17 ( )]TJ 0.038 Tc 0 -1.231 Td [(cost)12.1 ( from)12.1 ( its)12.2 ( fair)12.2 ( value)12.2 (,)12.2 ( the)12.2 ( book)12.2 ( value)12.1 ( is)12.2 ( reduced)12.2 ( to)12.2 ( the)12.2 ( net)12.1 ( amount)12.1 ( after)13 ( )]TJ 0.061 Tc 0 -1.231 Td [(deducting)12.6 ( the)12.6 ( disposal)12.6 ( cost)12.6 ( from)12.6 ( its)12.6 ( fair)12.6 ( value)12.6 (.)12.6 ( The)12.6 ( reduced)12.6 ( amount)12.6 ( is)36.1 ( )]TJ 0.025 Tc 0.077 Tw 0 -1.231 Td [(recognised as )0.5 (an asset impairment loss and )0.5 (accounted for as profit and )0.5 (loss )]TJ 0.035 Tc 0.073 Tw 0 -1.231 Td [(for)10 ( )0.5 (the)10 ( )0.6 (current)10 ( )0.5 (period)10 (,)10 ( )0.5 (with)9.9 ( )0.6 (provision)10 ( )0.5 (for)10 ( )0.5 (impairment)10 ( )0.5 (loss)10 ( )0.5 (on)10 ( )0.5 (held)10 (-)10 (for)10.1 (-)10 (sale)10 ( )]TJ 0.025 Tc -0.025 Tw 0 -1.231 Td (assets.)Tj /T1_1 1 Tf 10.4 0 0 13 85.0394 504.3179 Tm (\(XV\))Tj 0 Tw 13 0 0 13 108.0229 504.3179 Tm [( )-137.5 (Long-term equity investments)]TJ 13 0 3.4833 13 112.0517 472.3179 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 440.3179 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)12.2 (,)12.1 ( and)12.2 ( exists)12.2 ( only)12.1 ( when)12.2 ( decisions)12.1 ( about)12.2 ( the)12.2 ( 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 0.042 Tc 0 -1.231 Td [(par)0.5 (ties)12.9 ( sha)0.5 (ring)12.9 ( c)0.5 (ontrol)12.9 (.)12.9 ( I)0.5 (f)12.9 ( the)12.9 ( C)0.5 (ompany)12.9 ( )0.5 (together)13 ( with)12.9 ( t)0.5 (he)12.9 ( othe)0.5 (r)12.9 ( joint)17 ( )]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)12.5 ( on)12.4 ( the)12.5 ( financial)12.4 ( and)12.4 ( operating)12.5 ( policies)12.4 ( of)12.5 ( investee)12.4 (,)12.5 ( but)42 ( )]TJ 0.047 Tc 0 -1.231 Td [(not)12.9 ( the)12.9 ( power)12.9 ( to)12.9 ( control)12.8 (,)12.9 ( or)12.9 ( jointly)12.8 ( control)12.9 (,)12.9 ( the)12.9 ( formulation)12.9 ( of)12.9 ( such)22 ( )]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 endstreamendobj207 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 36 \226)Tj /T1_1 1 Tf -0.025 Tw 9.1 0 0 13 85.0394 776.409 Tm (\(XIII\))Tj 0 Tw 13 0 0 13 109.6543 776.409 Tm [( )-12.1 (Contract assets)]TJ 13 0 3.4833 13 112.0517 744.409 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 712.409 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 [(obligations)12.8 ( and)12.8 ( customer)12.8 ( payments)12.8 (.)12.7 ( The)12.7 ( consideration)12.8 ( that)12.8 ( the)60 ( )]TJ 0.045 Tc 0 -1.231 Td [(C)0.5 (o)0.5 (mp)0.5 (a)0.5 (n)0.5 (y)13 ( )0.5 (h)0.5 (a)0.5 (s)12.9 ( )0.5 (t)0.5 (h)0.5 (e)13 ( )0.5 (r)0.5 (ig)0.5 (h)0.5 (t)13 ( )0.5 (\()13 (a)0.5 (nd)13 ( )0.5 (t)0.5 (h)0.5 (is)13 ( )0.5 (r)0.5 (i)0.5 (g)0.5 (ht)13 ( )0.5 (d)0.5 (e)0.5 (p)0.5 (e)0.5 (nd)0.5 (s)13 ( )0.5 (o)0.5 (n)13 ( f)0.5 (a)0.5 (c)0.5 (t)0.5 (o)0.5 (r)0.5 (s)13 ( o)0.5 (t)0.5 (h)0.5 (e)0.5 (r)13 ( t)0.5 (h)0.5 (a)0.5 (n)20 ( )]TJ 0.025 Tc 0.066 Tw 0 -1.231 Td (passage of time\) to receive for goods transferred to customers is liste\d )Tj 0.038 Tc 0.07 Tw 0 -1.231 Td [(as)12.2 ( a)12.2 ( contract)12.2 ( assets)12.2 (.)12.2 ( Contract)12.2 ( assets)12.2 ( and)12.2 ( contract)12.2 ( liabilities)12.2 ( under)12.2 ( the)13 ( )]TJ 0.025 Tc 0.043 Tw 0 -1.231 Td [(same )0.5 (contract shall be )0.5 (shown on a )0.5 (net )0.5 (basis. The )0.5 (right )0.5 (of the Company )]TJ 0.04 Tw 0 -1.231 Td (to charge the customer unconditionally \(only depending on the passage )Tj 0 Tw 0 -1.231 Td (of time\) is listed as a receivable individually.)Tj /T1_1 1 Tf 0.03 Tc 0.078 Tw 13 0 3.4833 13 112.0517 552.409 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 504.409 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 10.4 0 0 13 85.0394 440.409 Tm (\(XIV\))Tj 0 Tw 13 0 0 13 112.3284 440.409 Tm [( )193.7 (Assets classified as held-for-sale)]TJ /T1_0 1 Tf 0.049 Tc 0.07 Tw 0.081 -2.462 Td [(A)12.2 ( non)12.1 (-)12.2 (current)12.1 ( asset)12.1 ( or)12.2 ( disposal)12.2 ( group)12.1 ( is)12.2 ( classified)12.1 ( as)12.2 ( asset)12.2 ( held)12.1 (-)12.2 (for)12.1 (-)12.2 (sale)24 ( )]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 [(disposal)12.4 ( \()12.4 (including)12.5 ( an)12.5 ( exchange)12.5 ( of)12.5 ( non)12.5 (-)12.4 (monetary)12.4 ( assets)12.5 ( with)12.4 ( commercial)17 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (substance\) rather than through continuing use.)Tj 0.027 Tc 0.081 Tw 0 -2.462 Td [(The)2 ( Company)1.9 ( )0.5 (recognises)2 ( )0.5 (non)2 (-)2 (current)2 ( )0.5 (assets)2 ( )0.5 (or)2 ( )0.5 (disposal)2 ( )0.5 (groups)2 ( )0.5 (which)2 ( )0.5 (meet)2 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (the following conditions as assets held for sale:)Tj 0.038 Tc 0.07 Tw 0 -2.462 Td [(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 ET endstreamendobj177 0 obj</LastModified/NumberOfPageItemsInPage 1/NumberofPages 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( )0.6 (and)6.9 ( )0.6 (relevant)7 ( )]TJ 0.044 Tc 0.07 Tw 0 -1.231 Td [(taxes)12.2 (;)12.3 ( the)12.2 ( net)12.2 ( realisable)12.3 ( value)12.3 ( of)12.2 ( inventory)12.2 ( materials)12.2 (,)12.3 ( which)12.2 ( need)12.3 ( to)19 ( )]TJ 0.041 Tc 0 -1.231 Td [(be)12 ( processed)12.1 (,)12 ( during)12.1 ( the)12.1 ( normal)12.1 ( course)12.1 ( of)12.1 ( production)12.1 ( and)12 ( operation)12 (,)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 0.031 Tc 0.077 Tw 0 -1.231 Td [(selling)6 ( )0.5 (price)6 ( )0.5 (of)6 ( )0.5 (finished)6 ( )0.5 (goods)6.1 (;)6 ( )0.5 (the)6 ( )0.5 (net)6 ( )0.5 (realisable)6 ( )0.5 (value)6.1 ( )0.5 (of)6.1 ( )0.5 (inventories)6 ( )]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 [(more)4 ( )0.5 (inve)0.5 (ntories)4 ( )0.5 (than)4 ( )0.5 (the)4.1 ( )0.5 (quantity)4 ( )0.5 (stipula)0.5 (ted)4 ( )0.5 (in)4 ( )0.5 (the)4 ( )0.5 (sal)0.5 (es)4 ( )0.5 (contrac)0.5 (t)4 (,)4 ( )0.5 (the)4 ( )]TJ 0.025 Tc 0.029 Tw 0 -1.231 Td (net realisable 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 ( )0.5 (of)3 ( )0.5 (inventories)3 ( )0.5 (has)3 ( )0.5 (been)3 ( )0.5 (made)3.1 (,)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)12.6 (,)12.6 ( as)12.6 ( a)12.6 ( result)12.6 ( of)12.6 ( which)12.6 ( the)12.6 ( net)12.6 ( realisable)12.6 ( value)12.6 ( of)12.6 ( the)51 ( )]TJ 0.054 Tc 0 -1.231 Td [(inventories)12.8 ( became)12.8 ( higher)12.8 ( than)12.7 ( its)12.7 ( book)12.7 ( value)12.8 (,)12.7 ( it)12.7 ( would)12.7 ( be)12.8 ( written)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 0.043 Tc 0 -1.231 Td [(inventories)12.8 (,)12.9 ( and)12.8 ( such)12.8 ( written)12.8 (-)12.8 (back)12.8 ( amounts)12.8 ( would)12.8 ( be)12.8 ( charged)12.8 ( to)12.8 ( the)18 ( )]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 408.3179 Tm [(4. )-1105.5 (Inventory system)]TJ /T1_0 1 Tf 13 0 0 13 141.7323 376.3179 Tm (The perpetual inventory system is adopted.)Tj /T1_1 1 Tf 13 0 3.4833 13 112.0517 344.3179 Tm [(5. )-1105.5 (Amortisation of low-value consumables and packaging materials)]TJ /T1_0 1 Tf 0.079 Tc 0.07 Tw 13 0 0 13 141.7323 312.3179 Tm [(\()54 (1)54 (\))54 ( )-540.5 (Low)12.7 (-)12.8 (value)12.8 ( consumables)12.8 ( are)12.8 ( amortised)12.7 ( using)12.7 ( the)12.8 ( immediate)54 ( )]TJ 0.025 Tc 0 Tw 2.181 -1.231 Td (write-off method;)Tj 0.032 Tc 0.076 Tw -2.181 -2.462 Td [(\()7 (2)7 (\))7 ( )-581.5 (Packaging)7 ( )0.5 (materials)7 ( )0.5 (are)7.1 ( )0.5 (amortised)7 ( )0.6 (using)7 ( )0.5 (the)7 ( )0.5 (immediate)7 ( )0.5 (write)7 (-)7 (off)7 ( )]TJ 0.025 Tc -0.025 Tw 2.181 -1.231 Td (method.)Tj ET endstreamendobj215 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 -0.025 Tw 10.4 0 0 13 85.0394 776.409 Tm (\(XII\))Tj 0.073 Tw 13 0 0 13 108.8653 776.409 Tm ( Inventories)Tj 0 Tw 13 0 3.4833 13 112.0517 744.409 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 712.409 Tm [(Inventories)12.1 ( are)12.2 ( classified)12.1 ( into)12.1 (:)12.1 ( raw)12.1 ( materials)12.2 (,)12.1 ( work)12.1 ( in)12.1 ( progress)12.2 (,)51 ( )]TJ 0.061 Tc 0 -1.231 Td [(revolving)12.2 ( materials)12.2 (,)12.2 ( low)12.2 (-)12.2 (value)12.2 ( consumables)12.2 (,)12.2 ( packaging)12.2 ( materials)12.2 (,)36 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (goods in stock \(finished goods\), and goods in transit, etc.)Tj 0.007 Tw 0 -2.462 Td (Inventories are measured initially at cost. Cost of inventories comprise\s )Tj 0.027 Tc 0.081 Tw 0 -1.231 Td [(costs)2.1 ( of)2 ( )0.5 (purchase)2 (,)2 ( )0.5 (costs)2 ( )0.5 (of)2 ( )0.5 (processing)1.9 ( )0.5 (and)2 ( )0.5 (other)2 ( )0.5 (expenditures)2 ( )0.5 (incurred)2 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (in bringing the inventories to their present location and condition.)Tj /T1_1 1 Tf 13 0 3.4833 13 112.0517 584.409 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 552.409 Tm [(Upon)12.8 ( delivery)12.7 (,)12.7 ( inventories)12.7 ( are)12.8 ( measured)12.7 ( with)12.7 ( the)12.8 ( weighted)12.7 ( average)23 ( )]TJ 0.025 Tc -0.025 Tw 0 -1.231 Td (method.)Tj /T1_1 1 Tf 0.05 Tw 13 0 3.4833 13 112.0517 504.409 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 456.409 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)12.7 ( realisable)12.7 ( value)12.7 (,)12.7 ( the)12.7 ( provision)12.7 ( for)12.7 ( decline)12.7 ( in)12.7 ( value)12.7 ( of)12.6 ( 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 0.033 Tc 0.075 Tw 0 -1.231 Td [(c)0.5 (o)0.6 (s)0.5 (t)0.6 (s)8 ( )0.5 (u)0.5 (p)0.6 (o)0.5 (n)8 ( )0.5 (c)0.6 (o)0.5 (m)0.6 (p)0.5 (l)0.5 (e)0.6 (t)0.5 (i)0.6 (o)0.5 (n)8 (,)8 ( )0.5 (t)0.6 (h)0.5 (e)8 ( )0.5 (e)0.6 (s)0.5 (t)0.6 (i)0.5 (m)0.6 (a)0.5 (t)0.6 (e)0.5 (d)8 ( )0.5 (s)0.6 (e)0.5 (l)0.6 (l)0.5 (i)0.5 (n)0.6 (g)8 ( )0.5 (e)0.6 (x)0.5 (p)0.5 (e)0.6 (n)0.5 (s)0.6 (e)0.5 (s)8 ( )0.6 (a)0.5 (n)0.5 (d)8 ( )0.5 (t)0.6 (h)0.5 (e)8 ( )0.6 (r)0.5 (e)0.5 (l)0.6 (a)0.6 (t)0.5 (e)0.6 (d)7.9 ( )]TJ 0.025 Tc -0.025 Tw 0 -1.231 Td (taxes.)Tj ET endstreamendobj214 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 /T1_1 1 Tf 13 0 3.4833 13 112.0517 776.409 Tm [(3. )-1105.5 (Other receivables)]TJ /T1_0 1 Tf 0.064 Tc 0.07 Tw 13 0 0 13 141.7323 744.409 Tm [(The)13 ( rea)0.5 (son)12.9 ( of)13 ( choo)0.5 (sing)12.9 ( t)0.5 (he)12.9 ( por)0.5 (tfolio)13 ( of)12.9 ( ot)0.5 (her)12.9 ( )0.5 (rece)0.5 (ivable)0.5 (s)12.9 ( an)0.5 (d)12.9 ( the)39 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (method of calculating expected credit loss are as follows:)Tj /T1_1 1 Tf -0.025 Tw 7.8 0 0 13 141.7323 680.409 Tm (Items)Tj 0 Tw 9.449 1.231 Td (The reason of)Tj 0 -1.231 Td (choosing the portfolio)Tj 11.266 0 Td (The method of calculating expected credit loss)Tj /T1_0 1 Tf -20.715 -9.846 Td (Other receivables)Tj 9.449 7.385 Td (The portfolio of aging)Tj 11.266 0 Td (With reference to historical credit loss experience, and in combination \)Tj 1.09 -1.231 Td (current conditions and future economic conditions forecast, a )Tj 0 -1.231 Td (comparison table between the aging of other receivables and the )Tj 0 -1.231 Td (expected credit loss rate over the entire lifetime is 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(impairment)6 ( )0.5 (and)6 ( )]TJ 0.048 Tc 0.07 Tw 0 -1.231 Td [(those)12.4 ( that)12.5 ( are)12.5 ( suitable)12.5 ( for)12.5 ( individual)12.5 ( assessment)12.5 (,)12.5 ( the)12.5 ( Company)23.1 ( )]TJ 0.034 Tc 0.074 Tw 0 -1.231 Td [(conducted)9 ( )0.5 (impairment)9 ( )0.5 (test)9 ( )0.5 (separately)8.9 (,)9.1 ( )0.5 (confirmed)9 ( )0.5 (expected)9 ( )0.5 (credit)9 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (loss and made provision for individual impairment.)Tj 13 0 3.4833 13 140.3981 456.409 Tm [(\(2\) )-664.5 (Accounts receivable for which provision for bad debts by portfolio)]TJ 0.011 Tw 13 0 0 13 170.0787 424.409 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)12.4 ( for)12.4 ( an)12.4 ( individual)12.4 ( provision)12.4 ( at)12.4 ( a)12.4 ( reasonable)12.5 ( cost)12.5 (,)12.4 ( 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 0.003 Tw 0 -2.462 Td (The reason of choosing the portfolio of the bills receivable and the )Tj 0 Tw 0 -1.231 Td (method of calculating expected credit loss are as follows:)Tj /T1_1 1 Tf -0.025 Tw 10.4 0 0 13 170.0787 216.409 Tm (Items)Tj 0 Tw 7.632 2.462 Td (The reason of )Tj 0 -1.231 Td (choosing the )Tj -0.025 Tw 0 -1.231 Td (portfolio)Tj 0 Tw 10.085 1.231 Td (The method of calculating expected )Tj 0 -1.231 Td (credit loss)Tj /T1_0 1 Tf -17.717 -5.538 Td (Bills receivable)Tj 7.632 3.077 Td (Bank acceptance bills)Tj 10.085 0 Td (Credit risk is characterized by the credit )Tj 1.363 -1.231 Td (rating of the accepting bank in the )Tj 0 -1.231 Td (bank acceptance bills)Tj -0.025 Tw -11.448 -1.231 Td (Commercial )Tj 0 Tw 0 -1.231 Td (acceptance bills)Tj 10.085 1.231 Td (Credit risk is characterized by the credit )Tj 1.363 -1.231 Td (rating of the accepting company in the )Tj 0 -1.231 Td (commercial acceptance bills)Tj ET endstreamendobj219 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 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)12.2 ( has)12.3 ( increased)12.2 ( significantly)12.2 (,)12.2 ( unless)12.3 ( there)12.3 ( is)12.3 ( 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 (,)12.1 ( the)12.1 ( Company)12 ( shall)12.1 ( make)12 ( individual)12 ( provision)12 ( for)12.1 ( 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 0.025 Tc 0.038 Tw 0 -1.231 Td (regulated in the Accounting Standards for Business Enterprises No.14\226\)Tj 0.058 Tc 0.07 Tw 0 -1.231 Td [(Revenue)12.7 ( \()12.7 (2)12.7 (0)12.7 (1)12.7 (7)12.7 (\))12.8 ( whether)12.7 ( contain)12.8 ( significant)12.7 ( financing)12.7 ( components)33 ( )]TJ 0.036 Tc 0.072 Tw 0 -1.231 Td [(o)0.5 (r)11 ( )0.5 (o)0.5 (t)0.5 (h)0.5 (e)0.5 (r)0.5 (w)0.5 (i)0.6 (s)0.5 (e)11 (,)11 ( )0.5 (t)0.5 (h)0.5 (e)11 ( )0.5 (C)0.5 (o)0.5 (m)0.5 (p)0.5 (a)0.5 (n)0.5 (y)11 ( )0.5 (a)0.5 (l)0.5 (w)0.5 (a)0.6 (ys)11.1 ( )0.5 (m)0.5 (e)0.5 (a)0.5 (s)0.5 (u)0.5 (r)0.5 (e)0.5 (s)11 ( )0.5 (t)0.5 (h)0.5 (e)11 ( )0.5 (l)0.6 (o)0.5 (s)0.5 (s)11 ( )0.5 (p)0.5 (r)0.5 (o)0.5 (v)0.5 (i)0.5 (s)0.5 (i)0.5 (o)0.5 (n)11 ( )0.5 (a)0.5 (t)11 ( )0.5 (t)0.5 (h)0.5 (e)11 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (lifetime expected credit loss.)Tj 0.025 Tw 0 -2.462 Td (For lease receivables, the Company chooses to always measure the loss )Tj 0 Tw 0 -1.231 Td (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 ET endstreamendobj218 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 /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)12.7 ( for)12.6 ( financial)12.6 ( instruments)12.7 ( with)12.7 ( an)12.6 ( active)12.6 ( market)12.6 (,)12.6 ( their)12.6 ( fair)73.1 ( )]TJ 0.047 Tc 0 -1.231 Td [(values)12.8 ( are)12.9 ( determined)12.8 ( by)12.8 ( quoted)12.8 ( prices)12.8 ( in)12.8 ( the)12.8 ( active)12.9 ( market)12.8 (.)12.8 ( As)12.8 ( for)22 ( )]TJ 0 -1.231 Td [(financial)12.6 ( instruments)12.6 ( without)12.6 ( an)12.6 ( active)12.6 ( market)12.6 (,)12.5 ( their)12.6 ( fair)12.5 ( values)12.5 ( are)22 ( )]TJ 0.046 Tc 0 -1.231 Td [(determined)12.1 ( by)12.1 ( using)12 ( valuation)12.1 ( techniques)12.1 (.)12.1 ( At)12.1 ( the)12.1 ( time)12.1 ( of)12.1 ( valuation)12.1 (,)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 0 -1.231 Td [(current)12.2 ( circumstances)12.2 ( and)12.2 ( sufficiently)12.2 ( supported)12.2 ( by)12.2 ( available)12.2 ( data)31 ( )]TJ 0.039 Tc 0 -1.231 Td [(and)12.2 ( other)12.2 ( information)12.1 (,)12.1 ( and)12.1 ( selects)12.2 ( inputs)12.2 ( that)12.1 ( are)12.2 ( consistent)12.1 ( with)12.2 ( the)14 ( )]TJ 0.055 Tc 0 -1.231 Td [(characteristics)12.1 ( of)12.1 ( the)12.2 ( assets)12.1 ( or)12.1 ( liabilities)12.1 ( considered)12.2 ( by)12.2 ( the)12.1 ( market)30 ( )]TJ 0.026 Tc 0.082 Tw 0 -1.231 Td [(participants)1 ( )0.5 (in)1 ( )0.5 (the)1 ( )0.5 (transactions)1 ( )0.6 (of)1 ( )0.5 (the)1 ( )0.5 (relevant)1 ( )0.5 (assets)1 ( )0.5 (or)1 ( )0.5 (liabilities)1 (,)1 ( )0.5 (and)1 ( )]TJ 0.035 Tc 0.073 Tw 0 -1.231 Td [(prioritises)10 ( )0.5 (the)10 ( )0.6 (use)10 ( )0.5 (of)10 ( )0.6 (relevant)10.1 ( )0.5 (observable)10 ( )0.6 (inputs)10 (.)10 ( )0.5 (Unobservable)10 ( )0.5 (inputs)10 ( )]TJ 0.037 Tc 0.071 Tw 0 -1.231 Td [(a)0.5 (r)0.6 (e)12 ( )0.5 (u)0.5 (s)0.5 (e)0.6 (d)12 ( )0.5 (o)0.5 (n)0.5 (l)0.5 (y)12 ( )0.5 (i)0.5 (f)12.1 ( t)0.6 (h)0.5 (e)12 ( )0.5 (r)0.5 (e)0.6 (l)0.5 (e)0.5 (v)0.5 (a)0.6 (n)0.5 (t)12 ( )0.5 (o)0.5 (b)0.5 (s)0.6 (e)0.5 (r)0.5 (v)0.5 (a)0.6 (b)0.5 (l)0.5 (e)12 ( )0.5 (i)0.5 (n)0.6 (p)0.5 (u)0.5 (t)0.5 (s)12 ( )0.5 (a)0.6 (r)0.5 (e)12 ( )0.5 (u)0.5 (n)0.5 (a)0.6 (v)0.5 (a)0.5 (i)0.5 (l)0.6 (a)0.5 (b)0.5 (l)0.5 (e)12 ( )0.6 (o)0.5 (r)12 ( )0.5 (n)0.5 (o)0.5 (t)12 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (reasonably available.)Tj /T1_1 1 Tf 13 0 3.4833 13 112.0517 520.409 Tm [(6. )-1105.5 (Test and accounting methods for impairment of financial assets)]TJ /T1_0 1 Tf 0.046 Tc 0.07 Tw 13 0 0 13 141.7323 488.409 Tm [(The)12.3 ( Company)12.2 ( estimates)12.3 ( financial)12.2 ( assets)12.3 ( measured)12.3 ( at)12.3 ( amortised)12.2 ( cost)21 ( )]TJ 0.064 Tc 0 -1.231 Td [(by)12.8 ( way)12.8 ( of)12.8 ( single)12.8 ( or)12.8 ( combination)12.8 (,)12.8 ( or)12.8 ( the)12.8 ( expected)12.8 ( credit)12.8 ( losses)12.8 ( of)39 ( )]TJ 0.025 Tc 0.038 Tw 0 -1.231 Td (financial assets \(debt instruments\) measured at fair value through oth\er )Tj 0 Tw 0 -1.231 Td (comprehensive income and the financial guarantee contract, etc.)Tj 0.049 Tc 0.07 Tw 0 -2.462 Td [(The)12.2 ( probability)12.1 (-)12.1 (weighted)12.2 ( amount)12.1 ( of)12.1 ( the)12.1 ( difference)12.2 ( in)12.2 ( present)12.1 ( value)24 ( )]TJ 0.025 Tc 0.053 Tw 0 -1.231 Td (between the contractual cash flow of receivable from contracts and the )Tj 0.039 Tc 0.07 Tw 0 -1.231 Td [(c)0.5 (a)0.5 (sh)13 ( f)0.5 (l)0.5 (ow)13 ( )0.5 (ex)0.5 (p)0.5 (e)0.5 (ct)0.5 (e)0.5 (d)12.9 ( )0.5 (t)0.5 (o)12.9 ( )0.5 (be)13 ( )0.5 (re)0.5 (c)0.5 (e)0.5 (iv)0.5 (e)0.5 (d)12.9 (,)13 ( )0.5 (we)0.5 (i)0.5 (gh)0.5 (t)0.5 (ed)13 ( )0.5 (wi)0.5 (t)0.5 (h)12.9 ( )0.5 (th)0.5 (e)13 ( r)0.5 (i)0.5 (sk)13 ( )0.5 (of)13 ( )0.5 (de)0.5 (f)0.5 (au)0.5 (l)0.5 (t)12.9 (,)14 ( )]TJ 0.071 Tc 0 -1.231 Td [(will)12.5 ( be)12.5 ( measured)12.5 ( by)12.5 ( taking)12.5 ( into)12.5 ( account)12.6 ( of)12.5 ( reasonable)12.5 ( and)12.5 ( valid)46 ( )]TJ 0.025 Tc 0.064 Tw 0 -1.231 Td (information on, among other things, past events, current status and the \)Tj 0.047 Tw 0 -1.231 Td (forecast of future economic conditions to recognise the expected credit \)Tj -0.025 Tw 0 -1.231 Td (losses.)Tj 0.037 Tc 0.071 Tw 0 -2.462 Td [(If)12 ( )0.5 (the)12 ( )0.5 (credit)12 ( )0.5 (risk)12 ( )0.5 (of)12 ( )0.5 (a)12.1 ( )0.5 (financial)12 ( )0.5 (instrument)12 ( )0.5 (has)12.1 ( )0.5 (increased)11.9 ( )0.6 (significantly)12 ( )]TJ 0.025 Tc 0.037 Tw 0 -1.231 Td (since the initial recognition, the Company measures the loss provisions \)Tj 0.093 Tc 0.07 Tw 0 -1.231 Td [(according)12.6 ( to)12.5 ( the)12.5 ( lifetime)12.6 ( expected)12.6 ( credit)12.6 ( loss)12.5 ( of)12.5 ( the)12.5 ( financial)68 ( )]TJ 0.025 Tc 0.016 Tw 0 -1.231 Td (instrument; if the credit risk on a financial instrument has not increas\ed )Tj 0.038 Tc 0.07 Tw 0 -1.231 Td [(significantly)12.2 ( since)12.1 ( the)12.1 ( initial)12.1 ( recognition)12.1 (,)12.1 ( the)12.2 ( Company)12.1 ( measures)12.1 ( the)13 ( )]TJ 0.06 Tc 0 -1.231 Td [(loss)12.7 ( provisions)12.7 ( at)12.7 ( an)12.7 ( amount)12.6 ( equal)12.6 ( to)12.6 ( the)12.7 ( next)12.6 ( 1)12.7 (2)12.6 (-)12.7 (month)12.7 ( expected)35 ( )]TJ 0.04 Tc 0 -1.231 Td [(credit)12.9 ( losses)12.9 ( of)12.9 ( the)12.9 ( financial)12.9 ( instrument)12.8 (.)12.9 ( The)12.9 ( resulting)12.9 ( increase)12.9 ( in)12.8 ( or)15 ( )]TJ 0.027 Tc 0.081 Tw 0 -1.231 Td [(re)0.5 (v)0.5 (er)0.5 (sa)0.5 (l)2 ( )0.5 (of)2 ( )0.5 (lo)0.5 (ss)2.1 ( p)0.5 (ro)0.5 (vi)0.5 (si)0.5 (on)2 ( )0.5 (s)0.5 (ha)0.5 (ll)2 ( )0.5 (be)2 ( )0.5 (i)0.5 (nc)0.5 (lu)0.5 (de)0.5 (d)2 ( )0.5 (in)2 ( )0.5 (cu)0.5 (rr)0.5 (e)0.5 (nt)2 ( )0.5 (pr)0.5 (of)0.5 (it)2 ( )0.5 (o)0.5 (r)2 ( )0.5 (los)0.5 (s)2 ( )0.5 (a)0.5 (s)1.9 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (impairment losses or gains.)Tj ET endstreamendobj217 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 13 0 3.4833 13 112.0517 776.409 Tm [(4. )-1105.5 (Derecognition of financial liabilities)]TJ /T1_0 1 Tf 0.027 Tw 13 0 0 13 141.7323 744.409 Tm (If all or part of the current obligations of a financial liability have \been )Tj 0.046 Tc 0.07 Tw 0 -1.231 Td [(discharged)12.3 (,)12.4 ( the)12.4 ( financial)12.4 ( liability)12.3 ( or)12.4 ( part)12.3 ( of)12.4 ( it)12.3 ( will)12.4 ( be)12.3 ( derecognised)12.3 (;)21 ( )]TJ 0.05 Tc 0 -1.231 Td [(if)12.4 ( the)12.4 ( Company)12.4 ( signs)12.3 ( an)12.4 ( agreement)12.3 ( with)12.3 ( the)12.4 ( creditor)12.3 ( to)12.3 ( replace)12.4 ( the)25 ( )]TJ 0.031 Tc 0.077 Tw 0 -1.231 Td [(existing)6.1 ( )0.5 (financial)6 ( )0.5 (liability)6 ( )0.5 (with)6 ( )0.5 (new)6 ( )0.5 (financial)6 ( )0.5 (liability)6 ( )0.5 (of)6 ( )0.5 (substantially)6 ( )]TJ 0.056 Tc 0.07 Tw 0 -1.231 Td [(different)12.1 ( contractual)12.2 ( terms)12.2 (,)12.1 ( the)12.2 ( existing)12.1 ( financial)12.2 ( liability)12.1 ( shall)12.1 ( be)31 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (derecognised while the new financial liability shall be recognised.)Tj 0.031 Tw 0 -2.462 Td (If substantial changes are made to the contractual terms \(in whole or i\n )Tj 0.038 Tc 0.07 Tw 0 -1.231 Td [(part)12.5 (\))12.5 ( of)12.5 ( the)12.5 ( existing)12.5 ( financial)12.5 ( liability)12.5 (,)12.5 ( the)12.5 ( existing)12.5 ( financial)12.4 ( liability)13 ( )]TJ 0.025 Tc 0.043 Tw 0 -1.231 Td (\(or part of it\) shall be derecognised, and the financial liability aft\er the )Tj 0 Tw 0 -1.231 Td (modification of terms shall be recognised as a new financial liability.)Tj 0.059 Tc 0.07 Tw 0 -2.462 Td [(When)12.2 ( a)12.2 ( financial)12.2 ( liability)12.2 ( is)12.2 ( derecognised)12.2 ( in)12.3 ( whole)12.3 ( or)12.3 ( in)12.3 ( part)12.2 (,)12.2 ( the)34 ( )]TJ 0.022 Tc 0 Tw 0 -1.231 Td [(difference between the book value of the financial liability derecognise\d)-3 ( )]TJ 0.04 Tc 0.07 Tw 0 -1.231 Td [(and)12.5 ( the)12.5 ( consideration)12.4 ( paid)12.5 ( \()12.4 (including)12.4 ( the)12.4 ( non)12.5 (-)12.5 (cash)12.5 ( assets)12.5 ( transferred)14.9 ( )]TJ 0.025 Tc 0.066 Tw 0 -1.231 Td (out or the new financial liability assumed\) shall be included in curren\t )Tj 0 Tw 0 -1.231 Td (profit or loss.)Tj 0.062 Tc 0.07 Tw 0 -2.462 Td [(If)12.1 ( the)12.1 ( Company)12.1 ( repurchases)12.2 ( part)12.2 ( of)12.2 ( a)12.1 ( financial)12.1 ( liability)12.1 (,)12.2 ( the)12.2 ( book)37 ( )]TJ 0.058 Tc 0 -1.231 Td [(value)12.3 ( of)12.3 ( the)12.3 ( entire)12.3 ( financial)12.3 ( liability)12.3 ( is)12.4 ( allocated)12.3 ( between)12.3 ( the)12.3 ( part)33 ( )]TJ 0.046 Tc 0 -1.231 Td [(that)12.3 ( continues)12.3 ( to)12.4 ( be)12.3 ( recognised)12.3 ( and)12.3 ( the)12.4 ( part)12.4 ( that)12.3 ( is)12.3 ( derecognised)12.3 ( on)21 ( )]TJ 0.04 Tc 0 -1.231 Td [(t)0.5 (h)0.5 (e)13.1 ( )0.5 (r)0.5 (e)0.6 (p)0.5 (u)0.5 (r)0.5 (c)0.5 (h)0.5 (a)0.6 (s)0.5 (e)13 ( )0.6 (d)0.5 (a)0.5 (t)0.5 (e)13.1 ( )0.5 (b)0.5 (a)0.5 (s)0.6 (e)0.5 (d)13 ( )0.5 (o)0.6 (n)13 ( )0.5 (t)0.5 (h)0.5 (e)0.6 (i)0.5 (r)13 ( )0.5 (r)0.6 (e)0.5 (s)0.5 (p)0.5 (e)0.6 (c)0.5 (t)0.5 (i)0.5 (v)0.5 (e)13.1 ( )0.5 (r)0.5 (e)0.6 (l)0.5 (a)0.5 (t)0.5 (i)0.5 (v)0.6 (e)13 ( )0.5 (f)0.5 (a)0.6 (i)0.5 (r)13 ( )0.5 (v)0.6 (a)0.5 (l)0.5 (u)0.5 (e)13.1 (.)13 ( )0.5 (T)0.5 (h)0.5 (e)15 ( )]TJ 0.041 Tc 0 -1.231 Td [(difference)12.4 ( between)12.4 ( the)12.4 ( book)12.4 ( value)12.4 ( assigned)12.4 ( to)12.4 ( the)12.4 ( part)12.4 ( derecognised)16 ( )]TJ 0.04 Tc 0 -1.231 Td [(and)12.5 ( the)12.5 ( consideration)12.4 ( paid)12.5 ( \()12.4 (including)12.4 ( the)12.4 ( non)12.5 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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 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the)12.1 ( date)12.1 ( of)12.1 ( purchase)12.1 (,)12.1 ( in)12 ( the)28 ( )]TJ 0.031 Tc 0.077 Tw 0 -1.231 Td [(consolidated)6 ( )0.5 (financial)6 ( )0.5 (statements)6 ( )0.5 (based)6.1 ( on)6 ( )0.5 (the)6 ( )0.5 (fair)6 ( )0.5 (value)6 ( )0.5 (of)6 ( )0.5 (each)6 ( )]TJ 0.06 Tc 0.07 Tw 0 -1.231 Td [(of)12.5 ( the)12.5 ( identifiable)12.5 ( assets)12.5 (,)12.5 ( liabilities)12.5 ( and)12.5 ( contingent)12.5 ( liabilities)35 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (determined on the date of purchase.)Tj 0.056 Tc 0.07 Tw 0 -2.462 Td [(Where)12.5 ( control)12.5 ( over)12.4 ( the)12.5 ( investee)12.5 ( not)12.5 ( under)12.5 ( common)12.4 ( control)12.5 ( is)31 ( )]TJ 0.039 Tc 0 -1.231 Td [(obtained)12.1 ( due)12.1 ( to)12 ( reasons)12.1 ( such)12.1 ( as)12.1 ( increase)12.1 ( in)12.1 ( investments)12.1 (,)12.1 ( for)12.1 ( the)14 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (equity interest of the acquiree held before the date of purchase, the )Tj 0.083 Tw 0 -1.231 Td [(Company )0.5 (remeasures the )0.5 (equity interest )0.5 (at )0.5 (its )0.5 (fair )0.5 (value )0.5 (as )0.5 (at )0.5 (the )]TJ 0.019 Tw 0 -1.231 Td (date of purchase, and any difference between the fair value and its )Tj 0.023 Tc 0 Tw 0 -1.231 Td [(book value will be accounted for as investment gains of the period.)-2 ( )]TJ 0.032 Tc 0.076 Tw 0 -1.231 Td [(Other)7 ( )0.5 (comprehensive)7 ( )0.5 (income)7 ( )0.5 (that)7 ( )0.5 (will)7 ( )0.5 (be)7 ( )0.5 (reclassified)7 ( )0.5 (into)7 ( )0.5 (losses)7 ( )]TJ 0.06 Tc 0.07 Tw 0 -1.231 Td [(and)12.5 ( profits)12.5 ( and)12.5 ( other)12.5 ( changes)12.4 ( in)12.5 ( owners)12.5 (\222)12.5 ( equity)12.5 ( under)12.5 ( equity)35 ( )]TJ 0.025 Tc 0.065 Tw 0 -1.231 Td [(accounting with respect )0.5 (to )0.5 (the equity interest in the acquiree )0.5 (held )]TJ 0.073 Tw 0 -1.231 Td (before the date of purchase are transferred to investment gains of )Tj 0 Tw 0 -1.231 Td (the period to which the date of purchase belongs.)Tj ET endstreamendobj251 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 14 \226)Tj /T1_1 1 Tf 13 0 0 13 85.0394 776.409 Tm [(\(VI\) )-28.5 (Preparation method of consolidated financial statements)]TJ 13 0 3.4833 13 112.0517 744.409 Tm [(1. )-1105.5 (Scope of consolidation)]TJ /T1_0 1 Tf 0.048 Tc 0.07 Tw 13 0 0 13 141.7323 712.409 Tm [(The)12.3 ( scope)12.3 ( of)12.3 ( consolidation)12.3 ( of)12.3 ( the)12.3 ( consolidated)12.3 ( financial)12.3 ( statements)23 ( )]TJ 0.04 Tc 0 -1.231 Td [(i)0.5 (s)12.9 ( )0.5 (d)0.5 (et)0.5 (e)0.5 (rm)0.5 (i)0.5 (ne)0.5 (d)13 ( o)0.5 (n)12.9 ( )0.5 (t)0.5 (he)13 ( )0.5 (ba)0.5 (s)0.5 (i)0.5 (s)12.9 ( )0.5 (o)0.5 (f)12.9 ( )0.5 (c)0.5 (on)0.5 (tr)0.5 (o)0.5 (l)12.9 (,)13 ( )0.5 (an)0.5 (d)13 ( t)0.5 (he)13 ( )0.5 (s)0.5 (co)0.5 (p)0.5 (e)12.9 ( )0.5 (o)0.5 (f)12.9 ( )0.5 (c)0.5 (on)0.5 (s)0.5 (ol)0.5 (i)0.5 (da)0.5 (t)0.5 (io)0.5 (n)15 ( )]TJ 0.045 Tc 0 -1.231 Td [(comprises)12.8 ( the)12.8 ( Company)12.8 ( and)12.9 ( all)12.8 ( of)12.8 ( its)12.8 ( subsidiaries)12.8 (.)12.8 ( Control)12.8 ( refers)12.8 ( to)20 ( )]TJ 0.025 Tc 0.074 Tw 0 -1.231 Td (the power of a company over the investee, the rights to enjoy variable )Tj 0.028 Tc 0.08 Tw 0 -1.231 Td [(r)0.5 (e)0.5 (t)0.5 (u)0.5 (r)0.5 (n)0.5 (s)3 ( )0.5 (f)0.5 (r)0.5 (o)0.5 (m)3 ( )0.5 (i)0.5 (t)0.5 (s)3 ( )0.5 (i)0.5 (n)0.5 (v)0.5 (o)0.5 (l)0.5 (v)0.5 (e)0.5 (m)0.5 (e)0.5 (n)0.5 (t)3 ( )0.5 (i)0.5 (n)3 ( )0.5 (r)0.5 (e)0.5 (l)0.5 (e)0.5 (v)0.5 (a)0.5 (n)0.5 (t)3 ( )0.5 (a)0.5 (c)0.5 (t)0.5 (i)0.5 (v)0.5 (i)0.5 (t)0.5 (i)0.5 (e)0.5 (s)3 ( )0.5 (o)0.5 (f)3 ( )0.5 (t)0.5 (h)0.5 (e)3 ( )0.5 (i)0.5 (n)0.5 (v)0.5 (e)0.5 (s)0.5 (t)0.5 (e)0.5 (e)3.1 (,)3 ( )0.5 (a)0.5 (n)0.5 (d)3 ( )]TJ 0.025 Tc 0.039 Tw 0 -1.231 Td [(the )0.5 (ability )0.5 (to )0.5 (use )0.5 (its power )0.5 (over )0.5 (the )0.5 (investee )0.5 (to )0.5 (affect )0.5 (the )0.5 (amount of )0.5 (its )]TJ -0.025 Tw 0 -1.231 Td (returns.)Tj /T1_1 1 Tf 0 Tw 13 0 3.4833 13 112.0517 584.409 Tm [(2. )-1105.5 (Consolidation procedures)]TJ /T1_0 1 Tf 0.044 Tc 0.07 Tw 13 0 0 13 141.7323 552.409 Tm [(When)12.6 ( preparing)12.7 ( the)12.7 ( consolidated)12.6 ( financial)12.7 ( statements)12.6 (,)12.7 ( the)12.7 ( Company)19 ( )]TJ 0.028 Tc 0.08 Tw 0 -1.231 Td [(c)0.5 (o)0.5 (n)0.6 (s)0.5 (i)0.5 (d)0.5 (e)0.5 (r)0.6 (s)3 ( )0.5 (t)0.5 (h)0.5 (e)3 ( )0.5 (e)0.5 (n)0.6 (t)0.5 (i)0.5 (r)0.5 (e)3 ( )0.5 (e)0.6 (n)0.5 (t)0.5 (e)0.5 (r)0.5 (p)0.6 (r)0.5 (i)0.5 (s)0.5 (e)3 ( )0.5 (g)0.5 (r)0.6 (o)0.5 (u)0.5 (p)3 ( )0.5 (a)0.5 (s)3 ( )0.5 (a)3.1 ( s)0.6 (i)0.5 (n)0.5 (g)0.5 (l)0.5 (e)3.1 ( )0.5 (a)0.5 (c)0.5 (c)0.5 (o)0.6 (u)0.5 (n)0.5 (t)0.5 (i)0.5 (n)0.5 (g)3 ( )0.5 (e)0.6 (n)0.5 (t)0.5 (i)0.5 (t)0.5 (y)3 ( )0.5 (a)0.5 (n)0.6 (d)3 ( )]TJ 0.025 Tc 0.044 Tw 0 -1.231 Td (presents the overall financial position, operating results and cash flow\s )Tj 0.048 Tc 0.07 Tw 0 -1.231 Td [(of)12.9 ( the)12.9 ( enterprise)12.9 ( group)12.8 ( based)12.8 ( on)12.9 ( the)12.9 ( consistent)12.8 ( accounting)12.9 ( policies)12.9 (.)23 ( )]TJ 0.064 Tc 0 -1.231 Td [(The)12.2 ( impact)12.2 ( of)12.2 ( internal)12.2 ( transactions)12.2 ( between)12.2 ( the)12.2 ( Company)12.2 ( and)12.2 ( its)39 ( )]TJ 0.053 Tc 0 -1.231 Td [(subsidiaries)12.4 (,)12.5 ( and)12.4 ( among)12.4 ( its)12.5 ( subsidiaries)12.5 (,)12.4 ( shall)12.4 ( be)12.5 ( offset)12.4 (.)12.5 ( If)12.5 ( internal)28 ( )]TJ 0.028 Tc 0.08 Tw 0 -1.231 Td [(transactions)3 ( )0.5 (indicate)3 ( )0.5 (impairment)3 ( )0.5 (losses)3 ( )0.5 (on)2.9 ( )0.5 (relevant)3 ( )0.5 (assets)3 (,)3 ( )0.5 (such)3 ( )0.5 (losses)3 ( )]TJ 0.04 Tc 0.07 Tw 0 -1.231 Td [(shall)12.1 ( be)12.1 ( recognised)12.1 ( in)12.1 ( full)12.2 (.)12 ( Any)12.1 ( inconsistent)12.1 ( accounting)12.1 ( policies)12 ( and)14.9 ( )]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)12.3 (\222)12.2 ( equity)12.2 (,)12.3 ( net)12.2 ( profit)12.2 ( or)12.3 ( loss)12.2 ( of)12.3 ( the)12.2 ( current)12.2 ( period)12.2 ( 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)12.4 ( period)12.4 ( of)12.5 ( subsidiaries)12.5 ( are)12.4 ( stated)12.5 ( separately)12.5 ( under)12.4 ( owners)12.5 (\222)37 ( )]TJ 0.025 Tc 0.083 Tw 0 -1.231 Td [(equity in )0.5 (the 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)12.1 ( )0.5 (respectively)12 (.)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 0.053 Tc 0.07 Tw 0 -1.231 Td [(in)12.8 ( excess)12.8 ( of)12.8 ( minority)12.7 ( shareholders)12.8 (\222)12.7 ( share)12.8 ( of)12.8 ( owners)12.8 (\222)12.7 ( equity)12.8 ( in)12.7 ( that)28 ( )]TJ 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 endstreamendobj250 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 13 0 0 13 85.0394 776.409 Tm [(\(IV\) )-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)12.6 ( combinations)12.7 ( under)12.7 ( common)12.6 ( control)12.7 (:)12.6 ( The)12.6 ( assets)12.6 ( and)12.6 ( 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 ( )0.5 (assets)1 (,)1 ( )0.5 (liabilities)1 ( )0.5 (\()1 (including)1 ( )0.5 (goodwill)1 ( )0.5 (arising)1 ( )0.5 (from)1 ( )]TJ 0.043 Tc 0.07 Tw 0 -1.231 Td [(the)12.2 ( acquisition)12.3 ( of)12.2 ( the)12.3 ( acquire)12.2 ( by)12.2 ( controlling)12.3 ( party)12.2 (\))12.3 ( of)12.3 ( the)12.2 ( acquiree)12.2 ( in)12.2 ( the)18 ( )]TJ 0.047 Tc 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 0.049 Tc 0 -1.231 Td [(d)0.5 (a)0.5 (t)0.5 (e)13 ( )0.5 (of)13 ( )0.5 (c)0.5 (o)0.5 (m)0.5 (b)0.5 (i)0.5 (n)0.5 (a)0.5 (ti)0.5 (o)0.5 (n)13 (.)13 ( )0.5 (T)0.5 (he)13 ( )0.5 (d)0.5 (i)0.5 (f)0.5 (f)0.5 (e)0.5 (r)0.5 (e)0.5 (n)0.5 (c)0.5 (e)13 ( )0.5 (b)0.5 (et)0.5 (w)0.5 (e)0.5 (e)0.5 (n)13 ( )0.5 (t)0.5 (h)0.5 (e)13 ( )0.5 (c)0.5 (a)0.5 (r)0.5 (r)0.5 (yi)0.5 (n)0.5 (g)13 ( )0.5 (a)0.5 (m)0.5 (ou)0.5 (n)0.5 (t)13 ( )0.5 (o)0.5 (f)13 ( )0.5 (th)0.5 (e)24 ( )]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 ( )0.6 (combination)1 ( )0.5 (\()1 (or)1 ( )0.5 (total)1 ( )0.5 (nominal)1 ( )0.5 (value)1 ( )0.5 (of)1 ( )0.5 (the)1 ( )0.5 (issued)1 ( )0.5 (shares)1 (\))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 0.067 Tw 0 -1.231 Td (is the assets paid, the liabilities incurred or committed and fair value\ of the )Tj 0.038 Tc 0.07 Tw 0 -1.231 Td [(equity)12.8 ( securities)12.8 ( issued)12.7 ( by)12.8 ( the)12.8 ( acquirer)12.7 ( for)12.8 ( acquisition)12.7 ( of)12.8 ( control)12.8 ( over)12.7 ( the)13 ( )]TJ 0.025 Tc 0.044 Tw 0 -1.231 Td (acquiree on the date of acquisition. Where the cost of combination is hi\gher )Tj 0.012 Tw 0 -1.231 Td (than the fair value of the identifiable net assets acquired from the acq\uirer in )Tj 0.022 Tc 0 Tw 0 -1.231 Td [(business combination, such difference shall be recognised as goodwill; w\here)-3 ( )]TJ 0.048 Tc 0.07 Tw 0 -1.231 Td [(the)12.6 ( cost)12.6 ( of)12.6 ( combination)12.6 ( is)12.6 ( less)12.6 ( than)12.5 ( the)12.5 ( fair)12.6 ( value)12.6 ( of)12.6 ( the)12.6 ( identifiable)12.5 ( net)23 ( )]TJ 0.03 Tc 0.078 Tw 0 -1.231 Td [(assets)5 ( )0.5 (acquired)5 ( )0.5 (from)5 ( )0.5 (the)5 ( )0.5 (acquiree)5 ( )0.5 (in)5 ( )0.5 (business)5 ( )0.5 (combination)5 (,)5 ( )0.5 (such)5 ( )0.5 (difference)5 ( )]TJ 0.045 Tc 0.07 Tw 0 -1.231 Td [(shall)12.4 ( be)12.4 ( charged)12.4 ( to)12.4 ( current)12.4 ( profit)12.3 ( or)12.4 ( loss)12.5 (.)12.4 ( Each)12.4 ( of)12.4 ( the)12.4 ( identifiable)12.4 ( assets)12.4 (,)20 ( )]TJ 0.025 Tc 0.004 Tw 0 -1.231 Td (liabilities and contingent liabilities of the acquiree, which are acquir\ed in the )Tj 0.081 Tw 0 -1.231 Td (combination and meet the criteria for recognition, shall be measured at \fair )Tj 0 Tw 0 -1.231 Td (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)12.6 ( as)12.6 ( the)12.6 ( profit)12.7 ( or)12.6 ( loss)12.6 ( in)12.6 ( the)12.6 ( period)12.7 ( when)12.6 ( the)12.7 ( costs)12.6 ( are)12.6 ( incurred)12.7 (;)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 endstreamendobj249 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)12.2 ( Standards)12.2 ( for)12.2 ( Business)12.2 ( Enterprises)12.1 (\226)12.2 (Basic)12.2 ( Standards)12.2 ( and)12.1 ( its)29.1 ( )]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 ( )0.5 (Business)4 ( )0.5 (Enterprises)4 (,)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 [(for)5 ( )0.5 (Busi)0.5 (ness)5 ( )0.5 (Enterp)0.5 (rises)5 ( )0.5 (and)5 ( )0.5 (o)0.5 (th)0.5 (er)5 ( )0.5 (rele)0.5 (va)0.5 (nt)5 ( )0.5 (require)0.5 (ments)5 ( )0.5 (\()5 (togethe)0.5 (r)5 ( )0.5 (refer)0.5 (red)5 ( )]TJ 0.026 Tc 0.082 Tw 0 -1.231 Td [(to)1 ( )0.5 (as)1 ( )0.5 (the)1 ( )0.5 (\223)]TJ /T1_1 1 Tf 4.553 0 Td [(Accounting)1 ( )0.5 (Standards)1 ( )0.5 (for)1 ( )0.5 (Business)1 ( )0.5 (Enterprises)]TJ /T1_0 1 Tf 21.656 0 Td [(\224)1 (\))1 ( )0.5 (promulgated)1 ( )]TJ 0.025 Tc 0.056 Tw -26.209 -1.231 Td (by the Ministry of Finance of the PRC. In addition, the financial statem\ents )Tj 0.083 Tc 0.07 Tw 0 -1.231 Td [(complied)12.2 ( with)12.2 ( the)12.2 ( applicable)12.2 ( disclosure)12.2 ( provisions)12.2 ( under)12.1 ( the)12.2 ( Rules)58 ( )]TJ 0.029 Tc 0.079 Tw 0 -1.231 Td [(G)0.6 (o)0.5 (v)0.6 (e)0.6 (r)0.5 (n)0.6 (i)0.5 (n)0.6 (g)4 ( )0.5 (t)0.5 (h)0.6 (e)4 ( )0.5 (L)0.6 (i)0.5 (s)0.6 (t)0.6 (i)0.5 (n)0.6 (g)4 ( )0.5 (o)0.5 (f)4 ( )0.5 (S)0.6 (e)0.6 (c)0.5 (u)0.6 (r)0.6 (i)0.5 (t)0.6 (i)0.5 (e)0.6 (s)4 ( )0.5 (o)0.6 (n)4 ( )0.5 (T)0.6 (h)0.5 (e)4 ( )0.5 (S)0.6 (t)0.5 (o)0.6 (c)0.6 (k)4 ( )0.5 (E)0.5 (x)0.6 (c)0.6 (h)0.5 (a)0.6 (n)0.5 (g)0.6 (e)4 ( )0.5 (o)0.6 (f)4 ( )0.5 (H)0.6 (o)0.5 (n)0.6 (g)4 ( )0.5 (K)0.6 (o)0.5 (n)0.6 (g)4 ( )]TJ 0.025 Tc 0.043 Tw 0 -1.231 Td (Limited as well as the applicable disclosure requirements of the Hong Ko\ng )Tj 0 Tw 0 -1.231 Td (Companies Ordinance.)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 0.006 Tc -4.361 -2.462 Td [(I)-19 (I)-19 (I)-19 (.)-19 ( )-407.5 (S)0.5 (I)0.5 (GN)0.5 (I)0.5 (F)0.5 (I)0.5 (C)0.5 (A)0.5 (N)0.5 (T)0.5 ( A)0.5 (C)0.5 (C)0.5 (O)0.5 (U)0.5 (N)0.5 (T)0.5 (I)0.5 (N)0.5 (G)0.5 ( P)0.5 (O)0.5 (L)0.5 (I)0.5 (C)0.5 (I)0.5 (ES)0.5 ( )0.5 (A)0.5 (N)0.5 (D)0.5 ( )0.5 (A)0.5 (C)0.5 (C)0.5 (OU)0.5 (N)0.5 (T)0.5 (I)0.5 (N)0.5 (G)0.5 ( )0.5 (ES)0.5 (T)0.5 (I)0.5 (M)0.5 (A)0.5 (T)0.5 (E)0.5 (S)]TJ /T1_0 1 Tf 0.025 Tc 2.181 -2.462 Td (Specific accounting policies and accounting estimates indication:)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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