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Tc 0.081 Tw 0 -2.462 Td [(For)2 ( )0.5 (details,)2 ( please)2 ( )0.5 (refer)2 ( )0.5 (to)2 ( )0.5 (the)2 ( )0.5 (announcements)2 ( )0.5 (and)2 ( )0.5 (notice)2 ( )0.5 (of)2 ( )0.5 (the)2 ( )0.5 (Company)2 ( )0.5 (dated)2 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (29 April 2025, 8 May 2025 and 29 May 2025.)Tj /T1_1 1 Tf -2.181 -2.462 Td [(2. )-1105.5 (Change of Senior Management)]TJ /T1_0 1 Tf 0.078 Tc 0.07 Tw 2.181 -2.462 Td [(On)12.6 ( 2)12.5 (7)12.6 ( March)12.6 ( 2)12.6 (0)12.5 (2)12.5 (5)12.5 (,)12.6 ( the)12.5 ( Board)12.5 ( received)12.5 ( a)12.5 ( written)12.5 ( resignation)12.6 ( report)12.5 ( from)53 ( )]TJ 0.034 Tc 0.074 Tw 0 -1.231 Td [(Mr.)9 ( )0.5 (Huang)9 ( )0.5 (Weihong,)9 ( in)9 ( )0.5 (which)9 ( )0.5 (Mr.)9 ( )0.5 (Huang)8.9 ( )0.6 (Weihong)9 ( )0.5 (tendered)9 ( )0.5 (his)9 ( )0.5 (resignation)9 ( )0.5 (as)9 ( )]TJ 0.025 Tc 0.058 Tw 0 -1.231 Td (the chief financial officer of the Company due to changes in work arrang\ements, )Tj 0.001 Tw 0 -1.231 Td (and the resignation report took effect from the date of delivery to the \Board. After )Tj 0.026 Tc 0.082 Tw 0 -1.231 Td [(resigning)1 ( )0.5 (as)1 ( )0.5 (the)1 ( )0.5 (chief)1 ( )0.5 (financial)1 ( )0.5 (officer)1 ( )0.5 (of)1 ( )0.5 (the)1 ( )0.5 (Company,)1 ( )0.5 (Mr.)1 ( )0.5 (Huang)1 ( )0.5 (Weihong)1 ( )]TJ 0 Tc 0 Tw 33.862 0 Td (n)Tj 0.025 Tc -0.025 Tw 0.526 0 Td (o )Tj 0.035 Tc 0.073 Tw -34.388 -1.231 Td [(longer)10.1 ( )0.5 (hold)10.1 ( )0.5 (any)10 ( )0.5 (position)10 ( )0.5 (in)10 ( )0.5 (the)10 ( )0.5 (Company.)10 ( )0.5 (On)10 ( )0.5 (the)10 ( )0.6 (same)10 ( )0.5 (day,)10 ( )0.5 (Mr.)10 ( )0.5 (Li)10 ( )0.5 (Yunpu)10 ( )0.5 (was)10 ( )]TJ 0.025 Tc 0.048 Tw 0 -1.231 Td (appointed as the Company\222s chief financial officer for a term commenc\ing on 27 )Tj 0.08 Tw 0 -1.231 Td (March 2025 and ending on the date of expiry of the term of the sixth ses\sion of )Tj 0 Tw 0 -1.231 Td (the Board.)Tj 0.041 Tc 0.07 Tw 0 -2.462 Td [(O)0.5 (n)12.9 ( 2)13 (9)12.9 ( )0.5 (Apr)0.5 (il)13 ( 2)12.9 (0)13 (2)12.9 (5)13 (,)12.9 ( a)0.5 (s)12.9 ( )0.5 (Mr)0.5 (.)12.9 ( M)0.5 (a)12.9 ( )0.5 (Zh)0.5 (ibi)0.5 (n)12.9 ( )0.5 (had)13 ( r)0.5 (ea)0.5 (ch)0.5 (ed)12.9 ( )0.5 (th)0.5 (e)12.9 ( )0.5 (sta)0.5 (tu)0.5 (tor)0.5 (y)12.9 ( )0.5 (re)0.5 (tir)0.5 (em)0.5 (en)0.5 (t)12.9 ( a)0.5 (ge)0.5 (,)16 ( )]TJ 0.065 Tc 0 -1.231 Td [(he)12.7 ( also)12.7 ( ceased)12.7 ( to)12.7 ( be)12.7 ( the)12.8 ( general)12.6 ( manager)12.7 ( of)12.7 ( the)12.7 ( Company.)12.7 ( The)12.8 ( Board)12.7 ( also)40 ( )]TJ 0.032 Tc 0.076 Tw 0 -1.231 Td [(announced)7 ( )0.5 (that)7 ( )0.5 (Mr.)7 ( )0.5 (Gao)7 ( )0.5 (Feng\222an)7 ( )0.5 (has)7 ( )0.5 (been)7 ( )0.5 (appointed)7 ( )0.5 (as)7 ( )0.5 (the)7.1 ( )0.5 (general)7 ( )0.5 (manager)7 ( )0.5 (of)7 ( )]TJ 0.041 Tc 0.07 Tw 0 -1.231 Td [(the)12.6 ( Company)12.6 ( with)12.6 ( effect)12.6 ( from)12.6 ( 2)12.6 (9)12.6 ( April)12.5 ( 2)12.6 (0)12.6 (2)12.6 (5)12.6 ( for)12.6 ( a)12.6 ( term)12.6 ( commencing)12.6 ( from)12.6 ( the)16 ( )]TJ 0.025 Tc 0.078 Tw 0 -1.231 Td (date of consideration and approval at the Board meeting to the date of e\xpiry of )Tj 0.013 Tw 0 -1.231 Td (the term of office of the sixth session of the Board. )Tj (Mr. G)Tj (ao Feng\222an)Tj ( ceased to be )Tj 0 Tw 0 -1.231 Td (the deputy general manager of the Company.)Tj 0.034 Tc 0.074 Tw 0 -2.462 Td [(For)9.1 ( )0.5 (details,)9 ( )0.5 (please)9 ( )0.5 (refer)9 ( )0.5 (to)9 ( )0.5 (the)9 ( )0.5 (announcements)8.9 ( )0.6 (of)9 ( )0.5 (the)9 ( )0.5 (Company)9 ( )0.5 (dated)9 ( )0.5 (2)9 (7)9 ( )0.5 (March)8.9 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (2025 and 29 April 2025.)Tj ET endstreamendobj75 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 (\226 100 \226)Tj /T1_1 1 Tf 13 0 0 13 56.6929 776.409 Tm (PURCHASE, REDEMPTION OR 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 0.03 Tc 0.078 Tw 0 -2.462 Td [(The)5 ( )0.5 (Company\222s)5 ( )0.5 (corporate)5 ( )0.5 (governance)5.1 ( )0.5 (practices)5 ( )0.5 (are)5.1 ( )0.5 (based)5 ( )0.5 (on)5 ( )0.5 (the)5 ( )0.5 (principles)5 ( )0.5 (and)5 ( )0.5 (code)5 ( )]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 \(the \223)Tj /T1_1 1 Tf -0.02 Tw [(CG)-5 ( )]TJ 0.025 Tc -0.025 Tw 0 -1.231 Td (Code)Tj /T1_0 1 Tf 0.042 Tw (\224\) contained in Appendix C1 of the Rules Governing the Listing of Se\curities on )Tj 0.052 Tw 0 -1.231 Td (the Stock Exchange \(the \223)Tj /T1_1 1 Tf (Listing Rules)Tj /T1_0 1 Tf (\224\). The Company has complied with the Code )Tj 0 Tw 0 -1.231 Td (Provisions set out in part 2 of the CG Code for the six months ended 30 \June 2025.)Tj /T1_1 1 Tf 0 -2.462 Td (AUDIT COMMITTEE)Tj /T1_0 1 Tf 0.095 Tc 0.07 Tw 0 -2.462 Td [(The)12.5 ( Company)12.5 ( established)12.5 ( an)12.5 ( audit)12.6 ( committee)12.5 ( under)12.6 ( the)12.5 ( Board)12.6 ( \(the)12.6 ( \223)]TJ /T1_1 1 Tf -0.095 Tw [(Audit)70 ( )]TJ 0.027 Tc -0.027 Tw 0 -1.231 Td (Committee)Tj /T1_0 1 Tf 0.081 Tw [(\224\).)1.9 ( )0.5 (The)2 ( )0.5 (Board)1.9 ( )0.5 (adopted)1.9 ( )0.5 (all)2 ( )0.5 (contents)2 ( )0.5 (set)2 ( )0.5 (out)2 ( )0.5 (in)2 ( )0.5 (Code)2 ( Provision)2 ( )0.5 (D.)2 (3)2 (.)2 (3)2 ( )0.5 (of)2 ( )0.5 (the)2 ( )]TJ 0.04 Tc 0.07 Tw 0 -1.231 Td [(CG)12.2 ( Code)12.2 ( as)12.2 ( the)12.2 ( terms)12.2 ( of)12.2 ( reference)12.2 ( for)12.2 ( the)12.2 ( Audit)12.2 ( Committee.)12.2 ( The)12.2 ( Audit)12.2 ( Committee)15 ( )]TJ 0.042 Tc 0 -1.231 Td [(has)12.2 ( considered)12.1 ( and)12.1 ( reviewed)12.1 ( the)12.2 ( accounting)12.1 ( standards)12.1 ( and)12.1 ( methods)12.1 ( adopted)12.1 ( by)12.2 ( the)17 ( )]TJ 0.025 Tc 0.018 Tw 0 -1.231 Td (Company and other matters relating to auditing, risk management and inte\rnal controls )Tj 0.053 Tw 0 -1.231 Td (as well as financial reporting, including the unaudited condensed interi\m consolidated )Tj 0 Tw 0 -1.231 Td (financial statements for the six months ended 30 June 2025.)Tj 0.023 Tc 0 -2.462 Td [(The interim financial report has been reviewed by the Company\222s audit\or in accordance)-2 ( )]TJ 0.025 Tc 0.002 Tw 0 -1.231 Td (with the requirements of China Certified Public Accountant Review Standa\rd No. 2101 )Tj 0 Tw 0 -1.231 Td (\226 Review of Financial Statements.)Tj /T1_1 1 Tf 0 -2.462 Td (MATERIAL ACQUISITION AND DISPOSAL)Tj /T1_0 1 Tf 0.078 Tw 0 -2.462 Td (During the Reporting Period, the Company had no material acquisition or \disposal of )Tj 0 Tw 0 -1.231 Td (subsidiaries or associates.)Tj /T1_1 1 Tf 0 -2.462 Td (OTHER MATTERS)Tj 0 -2.462 Td [(1. )-1105.5 (Change of Executive Directors)]TJ /T1_0 1 Tf 0.008 Tw 2.18 -2.462 Td (On 29 April 2025, Mr. Ma Zhibin retired as an executive director of the \Company )Tj 0.065 Tc 0.07 Tw 0 -1.231 Td [(and)12.6 ( ceased)12.6 ( to)12.6 ( be)12.6 ( a)12.5 ( member)12.6 ( of)12.6 ( the)12.6 ( nomination)12.6 ( committee,)12.5 ( a)12.6 ( member)12.6 ( of)12.5 ( the)40 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (remuneration and appraisal committee and the chairman of the strategy co\mmittee )Tj 0.036 Tw 0 -1.231 Td (of the Company as he had reached the statutory retirement age. On the sa\me day, )Tj 0.012 Tw 0 -1.231 Td (the Board of the Company resolved to nominate Mr. Gao Feng\222an to be a\ppointed )Tj 0 Tw 0 -1.231 Td (as an executive director of the Company.)Tj ET endstreamendobj74 0 obj<>stream BT 0 0 0 1 k /Perceptual ri /GS0 gs /T1_0 1 Tf 0.025 Tc 12 0 0 12 281.8878 18.7502 Tm (\226 99 \226)Tj 0.03 Tc 0.078 Tw 13 0 0 13 85.0394 776.3179 Tm [(During)5 ( )0.5 (the)5 ( )0.5 (Reporting)5 ( )0.5 (Period,)5 ( )0.5 (the)5 ( )0.5 (inventory)5 ( )0.5 (turnover)5 ( )0.5 (days)5 ( )0.5 (of)5 ( )0.5 (the)5 ( )0.5 (Group)5.1 ( were)5 ( )0.5 (5)5 (7)5 ( )]TJ 0.049 Tc 0.07 Tw 0 -1.231 Td [(days,)12.7 ( representing)12.7 ( a)12.7 ( perio)]TJ -0.049 Tw (d-on-p)Tj 0.07 Tw [(eriod)12.7 ( increase)12.7 ( of)12.8 ( 2)12.7 (5)12.7 ( days,)12.7 ( which)12.8 ( was)12.7 ( mainly)24 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (attributable to the perio)Tj -0.025 Tw (d-on-p)Tj 0 Tw (eriod increase in the average balance of inventory.)Tj /T1_1 1 Tf -0.025 Tw -2.181 -2.462 Td (3.)Tj 0 Tc 0 Tw ( )Tj 0.025 Tc 2.181 0 Td (Foreign exchange risk)Tj /T1_0 1 Tf 0.044 Tc 0.07 Tw 0 -2.462 Td [(The)12.6 ( Group\222s)12.5 ( income)12.5 ( and)12.6 ( most)12.5 ( of)12.5 ( its)12.5 ( expenses)12.6 ( were)12.6 ( denominated)12.6 ( in)12.5 ( Renminbi)19 ( )]TJ 0.025 Tc 0.061 Tw 0 -1.231 Td (and US dollar. For the six months ended 30 June 2025, the net foreign ex\change )Tj 0.041 Tw 0 -1.231 Td [(loss )0.5 (of )0.5 (the )0.5 (Group )0.5 (was )0.5 (RMB3,629.13 )0.5 (\(the )0.5 (first )0.6 (half )0.6 (of )0.5 (2024: )0.5 (net )0.5 (foreign )0.5 (exchange )]TJ 0.05 Tc 0.07 Tw 0 -1.231 Td [(gain)12.3 ( of)12.4 ( RMB)12.3 (6)12.4 (9)12.3 (4)12.4 (.)12.3 (6)12.4 (8)12.3 (\))12.4 ( as)12.4 ( a)12.4 ( result)12.4 ( of)12.3 ( exchange)12.4 ( rate)12.3 ( fluctuations.)12.4 ( Exchange)12.3 ( rate)25 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (fluctuations had no material effect on the Group\222s working capital or\ liquidity.)Tj /T1_1 1 Tf -0.025 Tw -2.181 -2.462 Td (4.)Tj 0 Tc 0 Tw ( )Tj 0.025 Tc -0.025 Tw 2.181 0 Td (Commitments)Tj /T1_0 1 Tf 0.039 Tw 0 -2.462 Td (As at 30 June 2025, the capital expenditure commitments of the Group amo\unted )Tj 0 Tw 0 -1.231 Td (to RMB1,290.4801 million \(31 December 2024: RMB1,361.3008 million\).)Tj /T1_1 1 Tf -0.025 Tw -2.181 -2.462 Td (5.)Tj 0 Tc 0 Tw ( )Tj 0.025 Tc 2.181 0 Td (Contingent liabilities)Tj /T1_0 1 Tf 0 -2.462 Td (As at 30 June 2025, the Group had no material contingent liability.)Tj /T1_1 1 Tf -0.025 Tw -2.181 -2.462 Td (6.)Tj 0 Tc 0 Tw ( )Tj 0.025 Tc 2.181 0 Td (Pledged assets)Tj /T1_0 1 Tf 0.021 Tc 0 -2.462 Td [(As at 30 June 2025, the Group had bank borrowings of RMB788.25 million, \which)-4 ( )]TJ 0.025 Tc 0.046 Tw 0 -1.231 Td (were obtained by pledging fixed assets with a net book value of RMB1,447\.9763 )Tj 0.015 Tw 0 -1.231 Td (million. As at 31 December 2024, the Group had bank borrowings of RMB608\.00 )Tj 0.032 Tc 0.076 Tw 0 -1.231 Td [(million,)7 ( )0.5 (which)7 ( )0.5 (were)7 ( )0.5 (obtained)7 ( )0.5 (by)7 ( )0.5 (pledging)6.9 ( )0.6 (fixed)7 ( )0.5 (assets)7 ( )0.5 (with)7 ( )0.5 (a)7 ( )0.5 (net)7 ( )0.5 (book)7 ( )0.5 (value)7 ( )0.5 (of)7 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (RMB1,139.9152 million.)Tj /T1_1 1 Tf -0.025 Tw -2.181 -2.462 Td (7.)Tj 0 Tc 0 Tw ( )Tj 0.025 Tc 2.181 0 Td (Pension scheme)Tj /T1_0 1 Tf 0.052 Tw 0 -2.462 Td (The Company participated in the pension scheme established by the govern\ment, )Tj 0.047 Tc 0.07 Tw 0 -1.231 Td [(u)0.5 (nde)0.5 (r)13 ( w)0.5 (hi)0.5 (ch)13 ( t)0.5 (he)13 ( a)0.5 (nn)0.5 (ua)0.5 (l)12.9 ( )0.5 (c)0.5 (ont)0.5 (ri)0.5 (bu)0.5 (ti)0.5 (on)13 ( i)0.5 (s)12.9 ( )0.5 (ap)0.5 (pr)0.5 (ox)0.5 (im)0.5 (at)0.5 (el)0.5 (y)12.9 ( )0.5 (1)12.9 (6)13 (%)12.9 ( )0.5 (of)13 ( t)0.5 (he)13 ( )0.5 (emp)0.5 (lo)0.5 (ye)0.5 (e)0.5 (\222s)22 ( )]TJ 0.054 Tc 0 -1.231 Td [(s)0.5 (a)0.5 (l)0.5 (a)0.6 (r)0.5 (y)0.5 (.)13 ( )0.5 (U)0.5 (n)0.5 (d)0.5 (e)0.5 (r)13 ( )0.5 (t)0.6 (he)13.1 ( )0.5 (s)0.5 (c)0.5 (h)0.5 (e)0.5 (m)0.5 (e)0.5 (,)13 ( )0.6 (t)0.5 (h)0.5 (e)13 ( )0.5 (p)0.5 (e)0.5 (n)0.5 (s)0.5 (i)0.5 (o)0.5 (n)0.5 (s)13 ( )0.6 (o)0.5 (f)13 ( )0.5 (c)0.5 (u)0.5 (r)0.5 (r)0.5 (e)0.5 (n)0.5 (t)13 ( )0.5 (a)0.6 (n)0.5 (d)13 ( )0.5 (r)0.5 (e)0.5 (t)0.5 (i)0.5 (r)0.5 (e)0.6 (d)13 ( )0.5 (e)0.5 (m)0.5 (p)0.5 (l)0.5 (o)0.5 (y)0.5 (e)0.5 (e)0.5 (s)13 ( )0.6 (a)0.5 (r)0.5 (e)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 0.047 Tw 0 -1.231 Td (location. During the Reporting Period, the Group did not have the right \to utilize )Tj 0.046 Tc 0.07 Tw 0 -1.231 Td [(the)12.8 ( contributions)12.8 ( to)12.7 ( the)12.8 ( aforementioned)12.7 ( pension)12.8 ( scheme)12.8 ( to)12.8 ( reduce)12.8 ( the)12.8 ( current)21 ( )]TJ 0.025 Tc 0.077 Tw 0 -1.231 Td [(level of contributions and therefore )0.5 (there was no utilisation of the )0.5 (contributions. )]TJ 0 Tw 0 -1.231 Td (The Group did not have any defined benefit schemes during the Reporting \Period.)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 12 281.8878 18.7502 Tm (\226 98 \226)Tj /T1_1 1 Tf -0.025 Tw 13 0 3.4833 13 83.7052 776.409 Tm (\(4\))Tj 0 Tc 0 Tw 13 0 0 13 101.1722 776.409 Tm ( )Tj 0.025 Tc 13 0 3.4833 13 112.0517 776.409 Tm (Selling expenses)Tj /T1_0 1 Tf 0.067 Tw 13 0 0 13 113.3858 744.409 Tm (During the Reporting Period, the Group\222s selling expenses were RMB2.4\86 )Tj 0.084 Tc 0.07 Tw 0 -1.231 Td [(m)0.5 (i)0.5 (l)0.5 (l)0.5 (i)0.6 (o)0.5 (n)13 ( )0.5 (\()0.5 (t)0.5 (h)0.6 (e)13 ( )0.5 (f)0.5 (i)0.5 (r)0.6 (s)0.5 (t)13 ( )0.5 (h)0.5 (a)0.5 (l)0.6 (f)13 ( )0.5 (o)0.5 (f)13 ( )0.6 (2)13 (0)13 (2)13 (4)13 (:)13 ( )0.5 (R)0.6 (M)0.5 (B)13 (3)13 (.)13 (2)13 (8)13 (2)13.1 (8)13 ( )0.5 (m)0.5 (i)0.5 (l)0.5 (l)0.5 (i)0.6 (o)0.5 (n)0.5 (\))0.5 (,)13 ( )0.5 (r)0.6 (e)0.5 (p)0.5 (r)0.5 (e)0.6 (s)0.5 (e)0.5 (n)0.5 (t)0.5 (i)0.5 (n)0.6 (g)13 ( )0.5 (a)59 ( )]TJ 0.05 Tc -0.05 Tw 0 -1.231 Td (perio)Tj (d-on-p)Tj 0.07 Tw [(eriod)12.4 ( decrease)12.4 ( of)12.4 ( RMB)12.4 (0)12.4 (.)12.4 (7)12.4 (9)12.4 (6)12.4 (8)12.5 ( million)12.4 ( or)12.5 ( 2)12.4 (4)12.4 (.)12.4 (2)12.4 (7)12.4 (%,)12.5 ( which)12.4 ( was)25 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (mainly due to the decrease in travel expenses and entertainment expenses\.)Tj /T1_1 1 Tf 13 0 3.4833 13 83.7052 664.409 Tm [(\(5\) )-664.5 (Research and development expenses)]TJ /T1_0 1 Tf 0.076 Tc 0.07 Tw 13 0 0 13 113.3858 632.409 Tm [(During)12 ( the)12.1 ( Reporting)12.1 ( Period,)12.1 ( the)12.1 ( Group\222s)12.1 ( research)12 ( and)12 ( development)51 ( )]TJ 0.044 Tc 0 -1.231 Td [(expenses)12.6 ( were)12.5 ( RMB)12.5 (5)12.6 (0)12.6 (.)12.5 (9)12.6 (2)12.5 (5)12.6 (4)12.6 ( million)12.6 ( \(the)12.6 ( first)12.5 ( half)12.6 ( of)12.6 ( 2)12.5 (0)12.6 (2)12.6 (4)12.5 (:)12.6 ( RMB)12.6 (6)12.5 (6)12.6 (.)12.6 (4)12.5 (3)12.6 (2)12.5 (5)19.1 ( )]TJ 0.032 Tc 0.076 Tw 0 -1.231 Td [(million\),)7 ( )0.5 (representing)7 ( )0.5 (a)7 ( )0.5 (perio)]TJ -0.032 Tw (d-on-p)Tj 0.076 Tw [(eriod)7 ( )0.5 (decrease)7 ( )0.5 (of)7 ( )0.5 (RMB)7 (1)7 (5)7 (.)7 (5)7 (0)7 (7)7 (1)7 ( )0.5 (million)7 ( )]TJ 0.041 Tc 0.07 Tw 0 -1.231 Td [(or)12.5 ( 2)12.6 (3)12.5 (.)12.6 (3)12.5 (4)12.6 (%,)12.5 ( which)12.6 ( was)12.6 ( mainly)12.6 ( due)12.6 ( to)12.6 ( the)12.6 ( fewer)12.6 ( research)12.6 ( and)12.6 ( development)16 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (projects for the year.)Tj /T1_1 1 Tf -4.361 -2.462 Td [(2. )-1105.5 (Capital structure)]TJ /T1_0 1 Tf 0.042 Tc 0.07 Tw 2.18 -2.462 Td [(As)12.3 ( at)12.3 ( 3)12.3 (0)12.3 ( June)12.3 ( 2)12.3 (0)12.3 (2)12.3 (5)12.3 (,)12.3 ( the)12.3 ( Group)12.3 ( continued)12.4 ( maintaining)12.3 ( a)12.3 ( suitable)12.3 ( ratio)12.3 ( of)12.3 ( share)17 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (capital to liabilities to ensure an effective capital structure.)Tj 0.038 Tc 0.07 Tw 0 -2.462 Td [(A)0.5 (s)13 ( )0.5 (a)0.6 (t)13 ( )0.5 (3)13 (0)13 ( J)0.6 (u)0.5 (n)0.5 (e)13 ( )0.5 (2)13 (0)13 (2)13 (5)13 (,)13 ( )0.5 (t)0.5 (h)0.5 (e)13 ( )0.6 (t)0.5 (o)0.5 (t)0.5 (a)0.5 (l)13 ( )0.5 (a)0.6 (s)0.5 (s)0.5 (e)0.6 (t)0.5 (s)13 ( )0.5 (o)0.5 (f)13 ( )0.5 (t)0.5 (h)0.5 (e)13 ( )0.6 (G)0.5 (r)0.5 (o)0.5 (u)0.5 (p)13 ( )0.6 (a)0.5 (m)0.5 (o)0.5 (u)0.5 (n)0.6 (t)0.5 (e)0.5 (d)13 ( )0.5 (t)0.5 (o)13 ( )0.5 (R)0.6 (M)0.5 (B)13 (8)13 (,)13 (8)13 (9)13 (2)12.9 (.)13 (3)13 (7)13 (6)13 (1)13 ( )]TJ 0.033 Tc 0.075 Tw 0 -1.231 Td [(million)8 ( )0.6 (\()8 (3)8 (1)8 ( )0.5 (December)8.1 ( )0.5 (2)8 (0)8 (2)8 (4)8 (:)8 ( )0.5 (RMB)8 (8)8 (,)8 (7)8 (7)8 (5)8.1 (.)8 (2)8 (7)8 (0)8 (8)8 ( )0.5 (million\),)8 ( )0.5 (including)8 ( )0.5 (cash)8 ( )0.5 (and)8 ( )0.5 (bank)8 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (balances of RMB865.3465 million \(31 December 2024: RMB423.4628 million\)\.)Tj 0.062 Tc 0.07 Tw 0 -2.462 Td [(As)12.4 ( at)12.4 ( 3)12.4 (0)12.4 ( June)12.4 ( 2)12.4 (0)12.4 (2)12.5 (5)12.3 (,)12.4 ( the)12.4 ( total)12.4 ( liabilities)12.4 ( of)12.4 ( the)12.4 ( Group)12.4 ( were)12.4 ( RMB)12.4 (7)12.5 (,)12.4 (7)12.4 (7)12.4 (3)12.4 (.)12.4 (8)12.4 (5)12.4 (6)12.4 (8)37 ( )]TJ 0.026 Tc 0.082 Tw 0 -1.231 Td [(m)0.5 (i)0.6 (l)0.5 (l)0.5 (i)0.6 (o)0.5 (n)1 ( )0.5 (\()1 (3)1 (1)1 ( )0.5 (D)0.6 (e)0.5 (c)0.6 (e)0.5 (m)0.6 (b)0.5 (e)0.5 (r)1.1 ( )0.5 (2)0.9 (0)1 (2)1.1 (4)1 (:)1 ( )0.5 (R)0.5 (M)0.5 (B)1.1 (7)1 (,)0.9 (2)1.1 (9)1 (8)1 (.)1 (7)1 (9)1 (0)1 (6)1 ( )0.5 (m)0.5 (i)0.5 (l)0.6 (l)0.5 (i)0.5 (o)0.6 (n)0.5 (\))0.6 (,)0.9 ( )0.6 (i)0.5 (n)0.5 (c)0.6 (l)0.5 (u)0.6 (d)0.5 (i)0.5 (n)0.6 (g)0.9 ( )0.6 (b)0.5 (a)0.5 (n)0.6 (k)1 ( )0.5 (a)0.5 (n)0.6 (d)1 ( )0.5 (o)0.5 (t)0.5 (h)0.6 (e)0.5 (r)1 ( )]TJ 0.042 Tc 0 -1.231 Td [(b)-12 (o)-12 (r)-11.9 (r)-12 (o)-12 (w)-11.9 (i)-12 (n)-11.9 (g)-12 (s)0.5 ( o)-11.9 (f)0.5 ( R)-11.9 (M)-12 (B)0.5 (4)0.6 (,)0.5 (7)0.5 (9)0.6 (3)0.5 (.)0.5 (2)0.5 (4)0.6 (9)0.5 (3)0.5 ( m)-11.9 (i)-12 (l)-12 (l)-11.9 (i)-12 (o)-12 (n)0.5 ( \()0.5 (3)0.5 (1)0.6 ( D)-12 (e)-11.9 (c)-12 (e)-11.9 (m)-12 (b)-12 (e)-11.9 (r)0.5 ( 2)0.6 (0)0.5 (2)0.5 (4)0.5 (:)0.6 ( R)-12 (M)-11.9 (B)0.5 (3)0.5 (,)0.6 (7)0.5 (4)0.5 (7)0.5 (.)0.6 (7)0.5 (7)0.5 (4)0.6 (4)17 ( )]TJ 0.025 Tc -0.025 Tw 0 -1.231 Td (million\).)Tj 0.031 Tc 0.077 Tw 0 -2.462 Td [(As)6 ( )0.6 (at)6 ( )0.5 (3)6 (0)6 ( )0.5 (June)6 ( )0.5 (2)6 (0)6 (2)6 (5)6.1 (,)5.9 ( )0.6 (the)6 ( )0.5 (total)6 ( )0.5 (owners\222)6 ( )0.5 (equity)6 ( )0.5 (of)6 ( )0.5 (the)6.1 ( )0.5 (Group)6 ( )0.5 (was)6 ( )0.5 (RMB)6 (1)6 (,)6 (1)6 (1)6 (8)6 (.)6 (5)6 (1)6 (9)6 (3)6 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (million \(31 December 2024: RMB1,476.4802 million\).)Tj 0.027 Tc 0.081 Tw 0 -2.462 Td [(A)0.5 (s)2 ( a)0.5 (t)2 ( )0.5 (3)2 (0)2 ( )0.5 (Ju)0.5 (ne)2 ( )0.5 (2)2 (0)2 (2)2 (5)2 (,)2 ( )0.5 (the)2.1 ( g)0.5 (e)0.5 (ar)0.5 (in)0.5 (g)2 ( )0.5 (ra)0.5 (ti)0.5 (o)2 ( )0.5 (\(t)0.5 (ot)0.5 (al)2 ( )0.5 (li)0.5 (a)0.5 (bil)0.5 (it)0.5 (ie)0.5 (s)2 ( )0.5 (di)0.5 (vi)0.5 (de)0.5 (d)2 ( )0.5 (by)2 ( )0.5 (to)0.5 (ta)0.5 (l)2 ( )0.5 (as)0.5 (s)0.5 (et)0.5 (s\))2 ( )0.5 (o)0.5 (f)2 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (the Group was 87.42% \(31 December 2024: 83.17%\).)Tj 0.044 Tc 0.07 Tw 0 -2.462 Td [(During)12.8 ( the)12.8 ( Reporting)12.8 ( Period,)12.9 ( the)12.9 ( turnover)12.9 ( days)12.9 ( for)12.9 ( accounts)12.8 ( receivable)12.9 ( of)12.8 ( the)19 ( )]TJ 0.025 Tc 0.028 Tw 0 -1.231 Td (Group were 100 days, representing a perio)Tj -0.025 Tw (d-on-p)Tj 0.028 Tw (eriod increase of 30 days, which )Tj 0.039 Tc 0.07 Tw 0 -1.231 Td [(was)12.3 ( mainly)12.4 ( attributable)12.4 ( to)12.4 ( the)12.4 ( perio)]TJ -0.039 Tw (d-on-p)Tj 0.07 Tw [(eriod)12.4 ( decrease)12.4 ( in)12.4 ( revenue)12.4 ( due)12.4 ( to)12.4 ( the)14 ( )]TJ 0.024 Tc 0 Tw 0 -1.231 Td [(impact of price reductions of photovoltaic glass during the interim peri\od of 2025,)-1 ( )]TJ 0.044 Tc 0.07 Tw 0 -1.231 Td [(and)12.2 ( the)12.3 ( increase)12.2 ( in)12.2 ( accounts)12.2 ( receivables)12.2 ( as)12.2 ( a)12.2 ( result)12.2 ( of)12.2 ( intensified)12.2 ( competition)19 ( )]TJ 0.04 Tc 0 -1.231 Td [(in)12.7 ( the)12.7 ( photovoltaic)12.7 ( glass)12.7 ( industry)12.7 ( in)12.7 ( the)12.6 ( first)12.6 ( half)12.6 ( of)12.7 ( the)12.7 ( year,)12.7 ( the)12.7 ( extension)12.6 ( of)15 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (account period of certain clients and the lag in the return of payments.\)Tj ET endstreamendobj72 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 /T1_1 1 Tf 13 0 0 13 56.6929 776.409 Tm (FINANCIAL REVIEW)Tj -0.025 Tw 0 -2.462 Td (1.)Tj 0 Tc 0 Tw ( )Tj 0.025 Tc 2.181 0 Td (Overall performance)Tj -0.025 Tw 13 0 3.4833 13 83.7052 712.409 Tm (\(1\))Tj 0 Tc 0 Tw 13 0 0 13 101.1722 712.409 Tm ( )Tj 0.025 Tc 13 0 3.4833 13 112.0517 712.409 Tm (Operating revenue from principal business and profit)Tj /T1_0 1 Tf 0.08 Tc 0.07 Tw 13 0 0 13 113.3858 680.409 Tm [(During)12.6 ( the)12.6 ( Reporting)12.6 ( Period,)12.6 ( the)12.6 ( Group)12.6 ( recorded)12.6 ( operating)12.6 ( revenue)55 ( )]TJ 0.067 Tc 0 -1.231 Td [(f)0.5 (r)0.5 (o)0.5 (m)13 ( i)0.5 (t)0.5 (s)13 ( )0.5 (p)0.5 (r)0.5 (i)0.5 (nc)0.5 (i)0.5 (p)0.5 (a)0.5 (l)13 ( )0.5 (b)0.5 (u)0.5 (si)0.5 (n)0.5 (e)0.5 (s)0.5 (s)13 ( )0.5 (o)0.5 (f)13 ( R)0.5 (M)0.5 (B)13 (1)13 (,)13 (5)13 (0)13 (9)12.9 (.)13 (3)13 (6)13 (0)13 (6)13 ( m)0.5 (i)0.5 (l)0.5 (l)0.5 (i)0.5 (o)0.5 (n,)13 ( )0.5 (r)0.5 (e)0.5 (p)0.5 (r)0.5 (e)0.5 (s)0.5 (e)0.5 (n)0.5 (ti)0.5 (n)0.5 (g)13 ( )0.5 (a)42 ( )]TJ 0.032 Tc -0.032 Tw 0 -1.231 Td (perio)Tj (d-on-p)Tj 0.076 Tw [(eriod)7 ( )0.5 (decrease)7 ( )0.5 (of)7 ( )0.5 (RMB)7 (5)7 (1)7 (8)7 (.)7 (1)7 (5)6.9 (2)7 (7)7 ( )0.6 (million)7 ( )0.5 (or)7 ( )0.5 (2)7 (5)7 (.)7 (5)7 (6)7 (%,)7 ( )0.5 (which)7 ( )0.5 (was)7 ( )]TJ 0.025 Tc 0.056 Tw 0 -1.231 Td (mainly due to the price of photovoltaic glass products dropped significa\ntly )Tj 0.059 Tc 0.07 Tw 0 -1.231 Td [(period)12.8 ( on)12.7 ( period)12.7 ( as)12.7 ( a)12.8 ( result)12.7 ( of)12.8 ( the)12.8 ( staged)12.7 ( suppl)]TJ -0.059 Tw (y-d)Tj 0.07 Tw [(emand)12.8 ( imbalance)12.8 ( of)34 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (photovoltaic glass production capacity.)Tj 0.112 Tc 0.07 Tw 0 -2.462 Td [(D)0.5 (ur)0.5 (in)0.5 (g)12.9 ( )0.5 (th)0.5 (e)12.9 ( )0.5 (Re)0.5 (po)0.5 (r)0.5 (ti)0.5 (ng)12.9 ( )0.5 (Pe)0.5 (r)0.5 (io)0.5 (d,)13 ( t)0.5 (he)13 ( G)0.5 (r)0.5 (ou)0.5 (p)12.9 ( )0.5 (re)0.5 (co)0.5 (rd)0.5 (e)0.5 (d)12.9 ( )0.5 (to)0.5 (ta)0.5 (l)12.9 ( )0.5 (pr)0.5 (of)0.5 (it)13 ( o)0.5 (f)87 ( )]TJ 0.079 Tc -0.079 Tw 0 -1.231 Td (RM)Tj 0.067 Tc -0.067 Tw [(B)-12.4 (-2)]TJ 0.079 Tc 0.07 Tw [(9)12.1 (5)12.1 (.)12.2 (0)12.1 (7)12.2 (0)12.1 (9)12.1 ( million,)12.1 ( representing)12.2 ( a)12.2 ( perio)]TJ -0.079 Tw (d-on-p)Tj 0.07 Tw [(eriod)12.1 ( decrease)12.2 ( of)54 ( )]TJ 0.077 Tc 0 -1.231 Td [(R)0.5 (M)0.6 (B)13 (3)13.1 (0)13 (8)13 (.)13.1 (9)13 (3)13 (4)13.1 (6)13 ( )0.5 (m)0.6 (i)0.5 (l)0.5 (l)0.6 (i)0.5 (o)0.5 (n)0.6 (,)13 ( )0.5 (w)0.6 (h)0.5 (i)0.6 (c)0.5 (h)13 ( )0.6 (w)0.5 (a)0.6 (s)13 ( )0.6 (m)0.5 (a)0.5 (i)0.6 (n)0.5 (l)0.5 (y)13.1 ( )0.5 (d)0.5 (u)0.6 (e)0.5 (:)13.1 ( )0.5 (a)0.5 (s)13.1 ( )0.5 (c)0.6 (o)0.5 (m)0.5 (p)0.6 (e)0.5 (t)0.6 (i)0.5 (t)0.5 (i)0.6 (o)0.5 (n)13 ( )0.6 (i)0.5 (n)13 ( )0.6 (t)0.5 (h)0.5 (e)52.1 ( )]TJ 0.025 Tc 0.062 Tw 0 -1.231 Td (photovoltaic glass industry intensified due to the imbalance between sup\ply )Tj 0.058 Tc 0.07 Tw 0 -1.231 Td [(and)12.4 ( demand)12.4 ( and)12.4 ( the)12.4 ( mismatch)12.4 ( of)12.4 ( production)12.4 ( capacity,)12.4 ( the)12.4 ( Group)12.4 ( made)33 ( )]TJ 0.046 Tc 0 -1.231 Td [(every)12.3 ( effort)12.3 ( to)12.3 ( carry)12.3 ( out)12.3 ( cost)12.3 ( reduction)12.3 ( and)12.3 ( efficiency)12.4 ( enhancement,)12.3 ( and)21 ( )]TJ 0.023 Tc 0 Tw 0 -1.231 Td [(accelerated technological innovation as well as the research and develop\ment)-2 ( )]TJ 0.025 Tc 0.018 Tw 0 -1.231 Td (and mass production of high valu)Tj -0.025 Tw (e-a)Tj 0.018 Tw (dded products. However, the continuous )Tj 0.068 Tw 0 -1.231 Td (decline in product prices resulted in a significant decline in the gross\ profit )Tj 0.034 Tc 0.074 Tw 0 -1.231 Td [(margin)8.9 ( )0.6 (of)9 ( )0.5 (the)9 ( )0.5 (Group\222s)9 ( )0.5 (photovoltaic)9 ( )0.5 (glass)9.1 ( )0.5 (business.)9 ( )0.5 (In)9 ( )0.5 (accordance)9 ( )0.5 (with)9 ( )0.5 (the)9.1 ( )]TJ 0.032 Tc 0.076 Tw 0 -1.231 Td [(r)0.5 (equ)0.5 (ir)0.5 (em)0.5 (ent)0.5 (s)7 ( )0.5 (of)7 ( )0.5 (A)0.5 (cc)0.5 (ou)0.5 (nti)0.5 (ng)7 ( )0.5 (S)0.5 (tan)0.5 (da)0.5 (rd)0.5 (s)7 ( )0.5 (fo)0.5 (r)6.9 ( )0.6 (Bus)0.5 (in)0.5 (es)0.5 (s)7 ( )0.5 (En)0.5 (ter)0.5 (pr)0.5 (is)0.5 (es,)7 ( )0.5 (t)0.5 (he)7 ( )0.5 (G)0.5 (ro)0.5 (up)7 ( )]TJ 0.046 Tc 0.07 Tw 0 -1.231 Td [(has)12.8 ( made)12.8 ( provisions)12.8 ( for)12.7 ( impairment)12.8 ( of)12.8 ( certain)12.7 ( assets)12.7 ( of)12.7 ( the)12.8 ( photovoltaic)21 ( )]TJ 0.051 Tc 0 -1.231 Td [(glass)12.3 ( products)12.3 ( based)12.3 ( on)12.3 ( the)12.3 ( current)12.3 ( industry)12.2 ( situation)12.3 ( and)12.2 ( product)12.2 ( price)26 ( )]TJ 0.025 Tc -0.025 Tw 0 -1.231 Td (fluctuations.)Tj /T1_1 1 Tf 13 0 3.4833 13 83.7052 328.409 Tm (\(2\))Tj 0 Tc 0 Tw 13 0 0 13 101.1722 328.409 Tm ( )Tj 0.025 Tc 13 0 3.4833 13 112.0517 328.409 Tm (Administrative expenses)Tj /T1_0 1 Tf 0.052 Tc 0.07 Tw 13 0 0 13 113.3858 296.409 Tm [(During)12.2 ( the)12.2 ( Reporting)12.2 ( Period,)12.2 ( the)12.2 ( Group\222s)12.1 ( administrative)12.2 ( expenses)12.2 ( were)27 ( )]TJ 0.085 Tc 0 -1.231 Td [(RMB)12.9 (4)12.8 (6)12.9 (.)12.9 (8)12.9 (9)12.9 (4)12.8 (4)12.9 ( million)12.8 ( \(the)12.9 ( first)12.9 ( half)12.9 ( of)12.8 ( 2)12.9 (0)12.9 (2)12.9 (4)12.8 (:)12.9 ( RMB)12.9 (5)12.8 (9)12.9 (.)12.9 (4)12.9 (1)12.9 (6)12.8 (6)12.9 ( million\),)60 ( )]TJ 0.024 Tc 0 Tw 0 -1.231 Td (representing a perio)Tj -0.024 Tw (d-on-p)Tj 0 Tw [(eriod decrease of RMB12.5223 million or 21.08%,)-1 ( )]TJ 0.025 Tc 0.075 Tw 0 -1.231 Td [(which was )0.5 (mainly )0.5 (due to the reclassification of repair costs and increase )0.5 (in )]TJ 0 Tw 0 -1.231 Td (employee benefits.)Tj /T1_1 1 Tf -0.025 Tw 13 0 3.4833 13 83.7052 200.409 Tm (\(3\))Tj 0 Tc 0 Tw 13 0 0 13 101.1722 200.409 Tm ( )Tj 0.025 Tc 13 0 3.4833 13 112.0517 200.409 Tm (Finance costs)Tj /T1_0 1 Tf 0.039 Tc 0.07 Tw 13 0 0 13 113.3858 168.409 Tm [(During)12.2 ( the)12.2 ( Reporting)12.2 ( Period,)12.2 ( the)12.2 ( Group\222s)12.2 ( finance)12.2 ( costs)12.2 ( included)12.2 ( in)12.2 ( profit)14 ( )]TJ 0.036 Tc 0.083 Tw 0 -1.231 Td [(a)-12.4 (n)-12.5 (d )0.6 (l)-12.5 (o)-12.5 (s)-12.4 (s )0.5 (w)-12.4 (e)-12.4 (r)-12.5 (e )0.5 (R)-12.5 (M)-12.4 (B75.8586 )0.5 (m)-12.4 (i)-12.5 (l)-12.5 (l)-12.4 (i)-12.5 (o)-12.5 (n )0.5 (\()-12.4 (t)-12.5 (h)-12.5 (e )0.5 (f)-12.4 (i)-12.5 (r)-12.4 (s)-12.5 (t )0.6 (h)-12.5 (a)-12.4 (l)-12.5 (f )0.6 (o)-12.5 (f )0.5 (2024: )0.5 (R)-12.4 (M)-12.5 (B67.5925)11 ( )]TJ 0.043 Tc 0.07 Tw 0 -1.231 Td [(million\),)12.3 ( representing)12.3 ( a)12.3 ( perio)]TJ -0.043 Tw (d-on-p)Tj 0.07 Tw [(eriod)12.3 ( increase)12.3 ( of)12.4 ( RMB)12.3 (8)12.3 (.)12.4 (2)12.3 (6)12.3 (6)12.3 (1)12.4 ( million)18.1 ( )]TJ 0.025 Tc 0.08 Tw 0 -1.231 Td (or 12.23%, which was mainly due to the decrease in mediu)Tj -0.025 Tw (m-t)Tj 0.08 Tw (erm deposits )Tj 0.028 Tc 0 -1.231 Td [(in)3 ( )0.6 (2)3 (0)3 (2)2.9 (5)3 (,)3 ( )0.6 (resulting)3 ( )0.5 (in)3 ( )0.5 (a)3 ( )0.6 (perio)]TJ -0.028 Tw (d-on-p)Tj 0.08 Tw [(eriod)3 ( )0.5 (decrease)3 ( )0.5 (of)3 ( )0.5 (RMB)3 (7)3 (.)3 (2)3 (0)3 (8)3 (9)3 ( )0.5 (million)3 ( )0.5 (in)3 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (interest income.)Tj ET endstreamendobj67 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 0.06 Tc 0.07 Tw 13 0 0 13 56.6929 776.3179 Tm [(During)12.2 ( the)12.3 ( Reporting)12.2 ( Period,)12.2 ( the)12.2 ( Group)12.2 ( placed)12.2 ( great)12.2 ( emphasis)12.2 ( on)12.2 ( technological)35 ( )]TJ 0.042 Tc 0 -1.231 Td [(innovation,)12.2 ( accelerating)12.2 ( the)12.2 ( research,)12.1 ( development,)12.2 ( and)12.2 ( mass)12.2 ( production)12.1 ( of)12.2 ( 1)12.2 (.)12.2 (6)12.1 (mm)17 ( )]TJ 0.039 Tc -0.039 Tw 0 -1.231 Td (ultr)Tj (a-t)Tj 0.07 Tw [(hin,)12.2 ( ultr)]TJ -0.039 Tw (a-h)Tj (ig)Tj (h-t)Tj 0.07 Tw [(ransparency)12.2 ( products)12.2 ( and)12.2 ( photovoltaic)12.2 ( glass)12.2 ( for)12.2 ( BC)12.2 ( modules.)14 ( )]TJ 0.027 Tc 0.081 Tw 0 -1.231 Td [(The)2 ( ultr)]TJ -0.027 Tw (a-h)Tj (ig)Tj (h-t)Tj 0.081 Tw [(ransparency)2 ( products)2 ( )0.5 (have)2 ( )0.5 (received)2 ( )0.5 (high)2 ( )0.5 (recognition)2 ( )0.5 (from)2 ( )0.5 (customers,)2 ( )]TJ 0.046 Tc 0.07 Tw 0 -1.231 Td [(leading)12.5 ( the)12.6 ( industry)12.5 ( in)12.6 ( quality.)12.5 ( The)12.5 ( Group)12.6 ( also)12.5 ( expedited)12.6 ( the)12.6 ( development)12.5 ( of)12.6 ( new)21.1 ( )]TJ 0.04 Tc 0.083 Tw 0 -1.231 Td [(2.0m)-12.6 (m a)-12.6 (l)]TJ 0.053 Tc -0.053 Tw 4.219 0 Td (l-s)Tj 0.07 Tw [(teel)12.9 ( photovoltaic)12.9 ( )0.5 (gla)0.5 (ss)12.9 ( products,)12.9 ( leveraging)12.9 ( tec)0.5 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(s.)13 ( O)0.5 (n)12.9 ( )0.5 (t)0.5 (he)13 ( o)0.5 (th)0.5 (er)13 ( )0.5 (ha)0.5 (nd)0.5 (,)12.9 ( )0.5 (th)0.5 (e)12.9 ( )0.5 (G)0.5 (ro)0.5 (up)13 ( c)0.5 (o)0.5 (nti)0.5 (n)0.5 (uou)0.5 (s)0.5 (ly)58 ( )]TJ 0.086 Tc -9.238 -1.231 Td [(strengthened)12.3 ( its)12.4 ( management,)12.3 ( implemented)12.3 ( the)12.4 ( \223Three)12.4 ( Comprehensives,)12.3 ( Six)61 ( )]TJ 0.038 Tc 0 -1.231 Td [(I)0.5 (n)0.5 (n)0.5 (o)0.5 (v)0.5 (a)0.5 (t)0.5 (i)0.5 (o)0.5 (n)0.5 (s)13 ( )0.5 (\()]TJ /C0_0 1 Tf 0.552 Tc -0.552 Tw 5.962 0 Td <0267038C02AC0E2D>Tj /T1_0 1 Tf 0.038 Tc 0.07 Tw 5.805 0 Td [(\))0.5 (\224)13 ( )0.5 (l)0.5 (o)0.5 (s)]TJ -0.038 Tw 2.476 0 Td [(s)0.5 (-)0.5 (r)]TJ 0.07 Tw 1.167 0 Td [(e)0.5 (d)0.5 (u)0.5 (c)0.5 (t)0.5 (i)0.5 (o)0.5 (n)13 ( )0.5 (a)0.5 (n)0.5 (d)13 ( )0.5 (p)0.5 (r)0.5 (o)0.5 (f)0.5 (i)]TJ -0.038 Tw 8.122 0 Td [(t)0.5 (-)0.5 (g)]TJ 0.07 Tw 1.223 0 Td [(r)0.5 (o)0.5 (w)0.5 (t)0.5 (h)13 ( )0.5 (p)0.5 (r)0.5 (o)0.5 (j)0.5 (e)0.5 (c)0.5 (t)0.5 (,)13 ( )0.5 (a)0.5 (n)0.5 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(\224)13 ( )0.5 (t)0.5 (o)13 ( )0.5 (d)0.5 (r)0.5 (i)0.5 (v)0.5 (e)13 ( )0.5 (e)0.5 (x)0.5 (t)0.5 (e)0.5 (n)0.5 (s)0.5 (i)0.5 (v)0.5 (e)13 ( )]TJ 0.035 Tc 0.073 Tw -28.009 -1.231 Td [(cost)10.1 ( )0.5 (reduction)10 ( )0.5 (and)10 ( )0.5 (efficiency)10 ( )0.5 (improvement)10 ( )0.5 (and)10 ( )0.5 (achieve)10 ( )0.6 (breakthrough)10 ( )0.5 (innovations)10 ( )0.5 (in)10 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (multiple fields.)Tj /T1_1 1 Tf 0 -2.462 Td (FUTURE PROSPECTS)Tj /T1_0 1 Tf 0.01 Tw 0 -2.462 Td (The photovoltaic glass industry is currently in a phase of an intense ra\ce to the bottom. )Tj 0.031 Tw 0 -1.231 Td (Strengthening technological innovation, improving internal management, a\nd reducing )Tj 0.052 Tc 0.07 Tw 0 -1.231 Td [(production)12.2 ( costs)12.2 ( have)12.2 ( become)12.1 ( core)12.2 ( survival)12.1 ( strategies)12.1 ( for)12.2 ( companies.)12.2 ( Faced)12.2 ( with)27 ( )]TJ 0.05 Tc 0 -1.231 Td [(a)12.4 ( complex)12.3 ( economic)12.4 ( situation)12.3 ( and)12.4 ( a)12.4 ( challenging)12.4 ( industry)12.4 ( environment,)12.4 ( the)12.4 ( Group)25 ( )]TJ 0.037 Tc 0.071 Tw 0 -1.231 Td [(will)12 ( )0.5 (focus)12 ( )0.5 (on)12 ( )0.5 (its)12 ( )0.5 (core)12 ( )0.5 (business)12.1 ( )0.5 (of)12 ( )0.5 (photovoltaic)12 ( )0.6 (glass,)12 ( )0.5 (fully)12 ( )0.5 (commit)12.1 ( )0.5 (to)12 ( )0.5 (cost)12 ( )0.5 (reduction)12 ( )]TJ 0.048 Tc 0.07 Tw 0 -1.231 Td [(and)12.3 ( efficiency)12.3 ( improvement,)12.4 ( and)12.3 ( ramp)12.3 ( up)12.3 ( the)12.3 ( R&D,)12.4 ( mass)12.3 ( production)12.3 ( and)12.3 ( sales)12.3 ( of)23 ( )]TJ 0.025 Tc -0.025 Tw 0 -1.231 Td (hig)Tj (h-v)Tj (alu)Tj (e-a)Tj 0 Tw (dded products to enhance its core competitiveness.)Tj /T1_1 1 Tf 0 -2.462 Td (RESULTS AND DIVIDEND)Tj /T1_0 1 Tf 0.023 Tc 0 -2.462 Td [(D)0.5 (u)0.5 (r)0.5 (in)0.5 (g)0.5 ( )0.5 (t)0.5 (he)0.5 ( )0.5 (R)0.5 (e)0.5 (p)0.5 (o)0.5 (rt)0.5 (i)0.5 (n)0.5 (g)0.5 ( P)0.5 (e)0.5 (r)0.5 (i)0.5 (o)0.5 (d,)0.5 ( )0.5 (t)0.5 (h)0.5 (e)0.5 ( G)0.5 (r)0.5 (o)0.5 (u)0.5 (p)0.5 ( 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0.09 Tc 0.07 Tw 2.181 -2.462 Td [(Diluted)12.4 ( earnings)12.4 ( per)12.5 ( share)12.4 ( is)12.5 ( calculated)12.4 ( by)12.4 ( consolidated)12.4 ( net)12.5 ( profit)65 ( )]TJ 0.059 Tc 0 -1.231 Td [(attributable)12.4 ( to)12.4 ( the)12.4 ( shareholders)12.4 ( of)12.4 ( the)12.4 ( parent)12.4 ( company)12.4 ( \(diluted\))12.4 ( by)12.4 ( the)34 ( )]TJ 0.067 Tc 0 -1.231 Td [(weighted)12.5 ( average)12.4 ( number)12.4 ( of)12.4 ( ordinary)12.5 ( shares)12.4 ( in)12.5 ( issue)12.5 ( of)12.4 ( the)12.4 ( Company)42 ( )]TJ 0.025 Tc -0.025 Tw 0 -1.231 Td (\(diluted\):)Tj /T1_1 1 Tf 0 -3.692 Td (Item)Tj 0 Tw 17.516 1.231 Td (From January)Tj 0.805 -1.231 Td (to June 2025)Tj /T1_0 1 Tf 8.584 1.231 Td (From January)Tj 0.416 -1.231 Td (to June 2024)Tj -27.321 -2.462 Td (Consolidated net profit attributable )Tj 0.658 -1.231 Td (to the shareholders of the parent )Tj 0 -1.231 Td (company \(diluted\))Tj /T1_1 1 Tf -0.025 Tw 16.395 0 Td (-295,699,679.89)Tj /T1_0 1 Tf 10.13 0 Td (4,192,939.69)Tj 0 Tw -27.182 -1.231 Td (Weighted average number of )Tj 0.658 -1.231 Td (ordinary shares in issue of the )Tj 0 -1.231 Td (Company \(diluted\))Tj /T1_1 1 Tf -0.025 Tw 16.753 0 Td (176,322,070.00)Tj /T1_0 1 Tf 8.722 0 Td (176,322,070.00)Tj 0 Tw -26.132 -1.231 Td (Diluted earnings per share )Tj 0 Tc ( )Tj 0.025 Tc -0.025 Tw 13 0 3.4833 13 121.9358 504.409 Tm (\(RMB/share\))Tj /T1_1 1 Tf 13 0 0 13 383.1679 504.409 Tm (-1.6770)Tj /T1_0 1 Tf 9.08 0 Td (0.0238)Tj 0 Tw -29.832 -1.231 Td [(Including: Di )275 (luted earnings per )]TJ 5.686 -1.231 Td (share relating to )Tj 0 -1.231 Td (continuing operations )Tj -0.025 Tw 13 0 3.4833 13 187.304 440.409 Tm (\(RMB/share\))Tj /T1_1 1 Tf 13 0 0 13 383.1679 440.409 Tm (-1.6770)Tj /T1_0 1 Tf 9.08 0 Td (0.0238)Tj 0.021 Tc 0 Tw -25.628 -1.231 Td [(Diluted earnings per share)-4 ( )]TJ 0.025 Tc 0.658 -1.231 Td (relating to discontinued )Tj -0.025 Tw 0 -1.231 Td (operations )Tj 13 0 3.4833 13 236.2466 392.409 Tm (\(RMB/share\))Tj /T1_1 1 Tf 7.8 0 0 13 56.6929 362.0599 Tm (\(XXII\))Tj 0.083 Tw 13 0 0 13 80.3888 362.0599 Tm ( DIVIDEND)Tj /T1_0 1 Tf 0 Tw 0.358 -2.462 Td (As of 30 June 2025, the Board did not declare any dividend.)Tj ET endstreamendobj91 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 0 Tc 13 0 0 13 56.6929 776.409 Tm (\()Tj 0.025 Tc -0.025 Tw 9.1 0 0 13 61.3468 776.409 Tm (XXI\))Tj 0 Tw 13 0 0 13 81.967 776.409 Tm [( )38.7 (EARNINGS PER SHARE)]TJ 0.236 -2.462 Td [(1. )-1105.5 (Basic earnings per share)]TJ /T1_0 1 Tf 0.042 Tc 0.07 Tw 2.18 -2.462 Td [(Basic)12.3 ( earnings)12.3 ( per)12.3 ( share)12.3 ( is)12.3 ( calculated)12.3 ( by)12.3 ( dividing)12.3 ( consolidated)12.3 ( net)12.3 ( profit)17 ( )]TJ 0.025 Tc 0.078 Tw 0 -1.231 Td (attributable to the shareholders of the parent company by weighted avera\ge )Tj 0 Tw 0 -1.231 Td (number of ordinary shares in issue of the Company:)Tj /T1_1 1 Tf -0.025 Tw 0 -3.692 Td (Item)Tj 0 Tw 17.516 1.231 Td (From January)Tj 0.805 -1.231 Td (to June 2025)Tj /T1_0 1 Tf 8.584 1.231 Td (From January)Tj 0.416 -1.231 Td (to June 2024)Tj -27.321 -2.462 Td (Consolidated net profit attributable )Tj 0.658 -1.231 Td (to the shareholders of the parent )Tj -0.025 Tw 0 -1.231 Td (company)Tj /T1_1 1 Tf 16.395 0 Td (-295,699,679.89)Tj /T1_0 1 Tf 10.13 0 Td (4,192,939.69)Tj 0 Tw -27.182 -1.231 Td (Weighted average number of )Tj 0.658 -1.231 Td (ordinary shares in issue of the )Tj -0.025 Tw 0 -1.231 Td (Company)Tj /T1_1 1 Tf 16.753 0 Td (176,322,070.00)Tj /T1_0 1 Tf 8.722 0 Td (176,322,070.00)Tj 0 Tc 0 Tw -26.132 -1.231 Td (Basic earnings per share)Tj 13 0 3.4833 13 240.0033 504.409 Tm ( \(RMB/share\))Tj /T1_1 1 Tf 0.025 Tc -0.025 Tw 13 0 0 13 383.1679 504.409 Tm (-1.6770)Tj /T1_0 1 Tf 9.08 0 Td (0.0238)Tj 0 Tw -29.832 -1.231 Td [(Including: Ba )275 (sic earnings per share )]TJ 5.797 -1.231 Td (relating to continuing )Tj -0.025 Tw 0 -1.231 Td (operations )Tj 13 0 3.4833 13 248.3952 456.409 Tm (\(RMB/)Tj -4.361 -1.231 Td (share\))Tj /T1_1 1 Tf 13 0 0 13 383.1679 440.409 Tm (-1.6770)Tj /T1_0 1 Tf 9.08 0 Td (0.0238)Tj 0.005 Tc 0 Tw -25.191 -1.231 Td [(Ba )255 (sic earnings per share )]TJ 0.003 Tc 1.121 -1.231 Td [(r)0.5 (e)0.5 (l)0.5 (a)0.5 (t)0.6 (in)0.6 (g )0.6 (to)0.6 ( )0.5 (d)0.5 (i)0.5 (s)0.5 (c)0.5 (o)0.5 (n)0.5 (t)0.5 (i)0.5 (n)0.5 (u)0.5 (e)0.5 (d)-2 ( )]TJ 0 Tc 9.722 0 Td ( )Tj -0.015 Tc 0.015 Tw -9.722 -1.231 Td (operations )Tj 13 0 3.4833 13 242.2194 392.409 Tm [(\(RMB/s)-20 (h)-20 (a)-20 (r)-19.9 (e)-20 (\))]TJ ET endstreamendobj90 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 0.077 Tc 0.07 Tw 13 0 0 13 113.3858 776.3179 Tm [(\()52 (2)52 (\))52 ( )-542.5 (t)0.5 (he)13 ( c)0.5 (u)0.5 (s)0.5 (to)0.5 (me)0.5 (r)13 ( )0.5 (ga)0.5 (i)0.5 (ns)13 ( c)0.5 (o)0.5 (nt)0.5 (r)0.5 (ol)13 ( )0.5 (of)13 ( a)0.5 (n)13 ( )0.5 (as)0.5 (s)0.5 (et)13 ( )0.5 (as)13 ( )0.5 (th)0.5 (e)13 ( a)0.5 (s)0.5 (se)0.5 (t)13 ( )0.5 (is)13 ( c)0.5 (r)0.5 (e)0.5 (at)0.5 (e)0.5 (d)12.9 ( )0.5 (o)0.5 (r)52 ( )]TJ 0.025 Tc 0 Tw 2.181 -1.231 Td (enhanced by the Company in the course of performance.)Tj 0.009 Tw -2.181 -2.462 Td [(\(3\) )-655.5 (the Company\222s performance does not create an asset with an alternativ\e )]TJ 0.092 Tc 0.07 Tw 2.181 -1.231 Td [(use)12.3 ( and)12.3 ( the)12.3 ( Company)12.3 ( has)12.4 ( an)12.3 ( enforceable)12.3 ( right)12.3 ( to)12.3 ( payment)12.3 ( for)67 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (performance completed to date.)Tj 0.06 Tc 0.07 Tw -2.181 -2.462 Td [(If)12.1 ( the)12.2 ( performance)12.2 ( obligation)12.1 ( is)12.2 ( satisfied)12.2 ( over)12.2 ( time,)12.1 ( the)12.2 ( Company)12.1 ( will)35 ( )]TJ 0.08 Tc -0.08 Tw 0 -1.231 Td (recognise)Tj 0.07 Tw 4.54 0 Td [( revenue)12.5 ( via)12.5 ( contract)12.4 ( performance)12.5 ( schedule,)12.5 ( otherwise)12.4 ( the)55 ( )]TJ 0.038 Tc -4.54 -1.231 Td [(Company)12.8 ( satisfies)12.8 ( the)12.7 ( performance)12.7 ( obligation)12.7 ( at)12.8 ( a)12.7 ( point)12.7 ( in)12.8 ( time.)12.7 ( Contract)13 ( )]TJ 0.05 Tc 0 -1.231 Td [(p)0.5 (e)0.6 (r)0.5 (f)0.5 (o)0.6 (r)0.5 (m)0.5 (a)0.6 (n)0.5 (c)0.6 (e)13 ( )0.5 (s)0.6 (c)0.5 (h)0.5 (e)0.6 (d)0.5 (u)0.5 (l)0.6 (e)13 ( )0.5 (i)0.6 (s)13 ( )0.5 (b)0.6 (a)0.5 (s)0.5 (e)0.6 (d)13 ( )0.6 (o)0.5 (n)13 ( )0.5 (t)0.6 (h)0.5 (e)13 ( )0.6 (v)0.5 (a)0.5 (l)0.6 (u)0.5 (e)13 ( )0.6 (o)0.5 (f)13 ( )0.6 (t)0.5 (h)0.5 (e)13.1 ( )0.5 (g)0.5 (o)0.6 (o)0.5 (d)0.5 (s)13.1 ( )0.5 (t)0.5 (h)0.6 (a)0.5 (t)13 ( )0.6 (h)0.5 (a)0.5 (v)0.6 (e)13 ( )0.5 (b)0.6 (e)0.5 (e)0.5 (n)25.1 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (transferred to the customer to determine the contract performance schedu\le.)Tj /T1_1 1 Tf -0.025 Tw 9.1 0 0 13 56.6929 568.3179 Tm (XIX.)Tj 0 Tw 13 0 0 13 76.5578 568.3179 Tm [( )-377.4 (FINANCE COSTS)]TJ -0.025 Tw 0.652 -3.692 Td (Item)Tj 0 Tw 19.697 1.231 Td (From January)Tj 0.805 -1.231 Td (to June 2025)Tj /T1_0 1 Tf 8.584 1.231 Td (From January)Tj 0.416 -1.231 Td (to June 2024)Tj -29.502 -2.462 Td (Interest expenses)Tj /T1_1 1 Tf -0.025 Tw 20.116 0 Td (81,708,935.70)Tj /T1_0 1 Tf 8.722 0 Td (80,122,872.89)Tj 0 Tw -28.838 -1.231 Td [(Including: In )275 (terest expenses for lease )]TJ -0.025 Tw 5.519 -1.231 Td (liabilities)Tj /T1_1 1 Tf 15.122 0 Td (4,835,591.23)Tj /T1_0 1 Tf 8.722 0 Td (5,457,289.90)Tj 0 Tw -29.363 -1.231 Td (Less: Interest income)Tj /T1_1 1 Tf -0.025 Tw 20.641 0 Td (6,655,167.49)Tj /T1_0 1 Tf 8.197 0 Td (13,864,065.64)Tj 0 Tw -28.838 -1.231 Td (Exchange losses or gains)Tj /T1_1 1 Tf -0.025 Tw 22.491 0 Td (3,629.13)Tj /T1_0 1 Tf 9.164 0 Td (-694.68)Tj 0 Tw -31.655 -1.231 Td (Other expenses)Tj /T1_1 1 Tf -0.025 Tw 21.441 0 Td (801,236.47)Tj /T1_0 1 Tf 7.922 0 Td (1,334,419.12)Tj ET 0 0 0 1 K 0.5 w q 1 0 0 1 323.1496 403.9078 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 405.3088 Tm ( )Tj ET q 1 0 0 1 436.5354 403.9078 cm 0 0 m 102.047 0 l S Q BT /T1_0 1 Tf 13 0 0 13 430.8661 405.3088 Tm ( )Tj 0.025 Tc -0.025 Tw -26.602 -2.462 Td (Total)Tj /T1_1 1 Tf 20.116 0 Td (75,858,633.81)Tj /T1_0 1 Tf 8.722 0 Td (67,592,531.69)Tj ET 2.5 w q 1 0 0 1 323.1496 367.7443 cm 0 0 m 102.047 0 l S Q 0.835 w q 1 0 0 1 323.1496 364.4117 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 365.6453 Tm ( )Tj ET 2.5 w q 1 0 0 1 436.5355 367.7443 cm 0 0 m 102.047 0 l S Q 0.835 w q 1 0 0 1 436.5354 364.4117 cm 0 0 m 102.047 0 l S Q BT /T1_0 1 Tf 13 0 0 13 531.4327 365.6453 Tm ( )Tj /T1_1 1 Tf 0.025 Tc -36.518 -2.335 Td [(\(XX\) )-284.3 (INVESTMENT INCOME)]TJ -0.025 Tw 2.18 -3.692 Td (Item)Tj 0 Tw 19.697 1.231 Td (From January)Tj 0.805 -1.231 Td (to June 2025)Tj /T1_0 1 Tf 8.584 1.231 Td (From January)Tj 0.416 -1.231 Td (to June 2024)Tj -29.502 -2.462 Td (Interest income from certificates of )Tj -0.025 Tw 0.658 -1.231 Td (deposit)Tj /T1_1 1 Tf 19.983 0 Td (4,999,999.92)Tj /T1_0 1 Tf 8.722 0 Td (4,999,999.92)Tj 0 Tw -29.363 -1.231 Td (Investment income from the period )Tj 0.658 -1.231 Td (holding held-for-trading financial )Tj -0.025 Tw 0 -1.231 Td (assets)Tj 30.03 0 Td (20,816.72)Tj 0 Tw -30.688 -1.231 Td (Income from long-term equity )Tj 0.658 -1.231 Td (investment accounted for by cost )Tj -0.025 Tw 0 -1.231 Td (method)Tj 0 Tw -0.658 -1.231 Td (Bills discounted interest)Tj /T1_1 1 Tf -0.025 Tw 21.083 0 Td (-263,901.88)Tj /T1_0 1 Tf 7.922 0 Td (-1,957,427.18)Tj ET 0.5 w q 1 0 0 1 323.1496 122.8862 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 124.2872 Tm ( )Tj ET q 1 0 0 1 436.5354 122.8862 cm 0 0 m 102.047 0 l S Q BT /T1_0 1 Tf 13 0 0 13 430.8661 124.2872 Tm ( )Tj /T1_1 1 Tf -0.986 -1.231 Td ( )Tj /T1_0 1 Tf 0.025 Tc -0.025 Tw -25.616 -1.231 Td (Total)Tj /T1_1 1 Tf 20.641 0 Td (4,736,098.04)Tj /T1_0 1 Tf 8.722 0 Td (3,063,389.46)Tj ET 2.5 w q 1 0 0 1 323.1496 86.7227 cm 0 0 m 102.047 0 l S Q 0.835 w q 1 0 0 1 323.1496 83.3902 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 84.6236 Tm ( )Tj ET 2.5 w q 1 0 0 1 436.5355 86.7227 cm 0 0 m 102.047 0 l S Q 0.835 w q 1 0 0 1 436.5354 83.3902 cm 0 0 m 102.047 0 l S Q BT /T1_0 1 Tf 13 0 0 13 531.4327 84.6236 Tm ( )Tj ET endstreamendobj89 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 13 0 0 13 113.3858 776.3179 Tm (Details of operating revenue:)Tj /T1_1 1 Tf -0.025 Tw 0 -3.692 Td (Item)Tj 0 Tw 17.517 1.231 Td (From January)Tj 0.805 -1.231 Td (to June 2025)Tj /T1_0 1 Tf 8.584 1.231 Td (From January)Tj 0.141 -1.231 Td ( to June 2024)Tj -27.046 -2.462 Td [(1. )-1105.5 (Su )275 (btotal of revenue from )]TJ 3.286 -1.231 Td (principal businesses)Tj /T1_1 1 Tf -0.025 Tw 13.324 0 Td (1,509,360,618.73)Tj /T1_0 1 Tf 8.722 0 Td (2,027,513,323.68)Tj 0 Tw -23.152 -1.231 Td (Including: Photovoltaic glass)Tj /T1_1 1 Tf -0.025 Tw 14.43 0 Td (1,509,360,618.73)Tj /T1_0 1 Tf 8.722 0 Td (2,027,513,323.68)Tj 0 Tw -25.332 -1.231 Td [(2. )-1105.5 (Su )275 (btotal of revenue from other )]TJ -0.025 Tw 3.286 -1.231 Td (businesses)Tj /T1_1 1 Tf 15.174 0 Td (9,380,048.59)Tj /T1_0 1 Tf 8.197 0 Td (11,534,145.72)Tj 0 Tw -24.477 -1.231 Td [(Including: Re )274.9 (venue from )]TJ -0.025 Tw 5.797 -1.231 Td (hydropower)Tj /T1_1 1 Tf 10.483 0 Td (3,720,473.29)Tj /T1_0 1 Tf 8.722 0 Td (4,084,537.93)Tj 0 Tw -20.182 -1.231 Td (Sales of scrap)Tj /T1_1 1 Tf -0.025 Tw 11.46 0 Td (1,492,688.90)Tj /T1_0 1 Tf 8.722 0 Td (3,596,930.03)Tj -20.182 -1.231 Td (Others)Tj /T1_1 1 Tf 11.46 0 Td (4,166,886.40)Tj /T1_0 1 Tf 8.722 0 Td (3,852,677.76)Tj ET 0 0 0 1 K 0.5 w q 1 0 0 1 323.1495 563.9078 cm 0 0 m 102.047 0 l S Q BT /T1_1 1 Tf 0 Tc 0 Tw 13 0 0 13 317.4802 565.3088 Tm ( )Tj ET q 1 0 0 1 436.5353 563.9078 cm 0 0 m 102.047 0 l S Q BT /T1_0 1 Tf 13 0 0 13 430.8661 565.3088 Tm ( )Tj 0.025 Tc -0.025 Tw -24.422 -2.462 Td (Total)Tj /T1_1 1 Tf 16.61 0 Td (1,518,740,667.32)Tj /T1_0 1 Tf 8.722 0 Td (2,039,047,469.40)Tj ET 2.5 w q 1 0 0 1 323.1495 527.7443 cm 0 0 m 102.047 0 l S Q 0.835 w q 1 0 0 1 323.1495 524.4117 cm 0 0 m 102.047 0 l S Q BT /T1_1 1 Tf 0 Tc 0 Tw 13 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0 Td (39,836,814.75)Tj ET 2.5 w q 1 0 0 1 323.1495 173.7916 cm 0 0 m 102.047 0 l S Q 0.835 w q 1 0 0 1 323.1495 170.4591 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 171.6926 Tm ( )Tj ET 2.5 w q 1 0 0 1 436.5353 173.7916 cm 0 0 m 102.047 0 l S Q 0.835 w q 1 0 0 1 436.5353 170.4591 cm 0 0 m 102.047 0 l S Q BT /T1_0 1 Tf 13 0 0 13 531.4326 171.6926 Tm ( )Tj ET endstreamendobj94 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 86 \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 -6.154 Td (Creditors)Tj 0 Tw 19.165 1.231 Td (Balance as at)Tj 0.08 -1.231 Td (30 June 2025)Tj 6.703 3.692 Td (Reasons for)Tj -0.025 Tw 0 -1.231 Td (outstanding)Tj 0 Tw 0 -1.231 Td (or non-carried)Tj -0.025 Tw 0 -1.231 Td (forward)Tj /T1_0 1 Tf 0.02 Tc 0 Tw -25.948 -2.462 Td (Qinhuangdao Tucheng Glass Technology )Tj 0.807 -1.231 Td (Co., Ltd. \()Tj /C0_0 1 Tf 0.22 Tc -0.22 Tw 4.484 0 Td <096207AC08A50FA103D3079A11A804A60B9403DE>Tj -4.484 -1.231 Td <082202AE0321>Tj /T1_0 1 Tf 0 Tc 0 Tw 3.585 0 Td (\))Tj /T1_1 1 Tf 0.025 Tc -0.025 Tw 14.634 2.462 Td (22,367,787.59)Tj /T1_0 1 Tf 0 Tw 6.922 0 Td (Not settled)Tj -25.948 -3.692 Td (Shaanxi Rainbow Industrial Intelligent )Tj 0.807 -1.231 Td (Technology Co., Ltd. \()Tj /C0_0 1 Tf 0.225 Tc -0.225 Tw 9.841 0 Td <09EF04130A7908000288>Tj -9.841 -1.231 Td <0E380C7D099007C504A603DE082202AE0321>Tj /T1_0 1 Tf 0 Tc 0 Tw 10.95 0 Td (\))Tj /T1_1 1 Tf 0.025 Tc -0.025 Tw 7.269 2.462 Td (21,811,086.83)Tj /T1_0 1 Tf 0 Tw 6.922 0 Td (Not settled)Tj 0.02 Tc -25.948 -3.692 Td (Qinhuangdao Glass Industry Research )Tj 0.807 -1.231 Td (and Design Institute Company Limited )Tj 0 Tc 0 -1.231 Td (\()Tj /C0_0 1 Tf 0.22 Tc -0.22 Tw 0.478 0 Td <096207AC08A5079A11A802880E3807BC04FA0BA3080709EB03DE>Tj -0.478 -1.231 Td <082202AE0321>Tj /T1_0 1 Tf 0 Tc 0 Tw 3.585 0 Td (\))Tj /T1_1 1 Tf 0.025 Tc -0.025 Tw 14.634 3.692 Td 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3.585 0 Td (\))Tj /T1_1 1 Tf 0.025 Tc -0.025 Tw 14.634 2.462 Td (15,105,654.14)Tj /T1_0 1 Tf 0 Tw 6.922 0 Td (Not settled)Tj 0.02 Tc -25.948 -3.692 Td (Xindi Energy Engineering Technology )Tj 0.807 -1.231 Td (Co., Ltd. \()Tj /C0_0 1 Tf 0.22 Tc -0.22 Tw 4.484 0 Td <0E2D03AE09900E5502880CFB04A60B9403DE0822>Tj -4.484 -1.231 Td <02AE0321>Tj /T1_0 1 Tf 0 Tc 0 Tw 2.365 0 Td (\))Tj /T1_1 1 Tf 0.025 Tc -0.025 Tw 15.854 2.462 Td (14,000,000.00)Tj /T1_0 1 Tf 0 Tw 6.922 0 Td (Not settled)Tj 0.02 Tc -25.948 -3.692 Td (Luoyang Mountain Intelligent Equipment )Tj 0.807 -1.231 Td (Co., Ltd. \()Tj /C0_0 1 Tf 0.22 Tc -0.22 Tw 4.484 0 Td <077E0DA203A409240C7D09900BA30BEA06700385>Tj -4.484 -1.231 Td <03DE082202AE0321>Tj /T1_0 1 Tf 0 Tc 0 Tw 4.805 0 Td (\))Tj /T1_1 1 Tf 0.025 Tc -0.025 Tw 13.414 2.462 Td (12,632,743.36)Tj /T1_0 1 Tf 0 Tw 6.922 0 Td (Not settled)Tj 0.02 Tc -25.948 -3.692 Td (Shanghai Mingshuo Automation )Tj 0.807 -1.231 Td (Technology Co., Ltd. \()Tj /C0_0 1 Tf 0.22 Tc -0.22 Tw 9.731 0 Td 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Td (\226 Transferred to Stage III)Tj 0 -1.231 Td (\226 Reversed to Stage II)Tj 0 -1.231 Td (\226 Reversed to Stage I)Tj 0 -1.231 Td (Addition in the period)Tj -0.025 Tw 20.843 0 Td (40,207,049.91)Tj 23.985 0 Td (40,207,049.91)Tj 0 Tw -44.828 -1.231 Td (Derecognition in the period)Tj -0.025 Tw 21.368 0 Td (9,513,924.15)Tj 23.985 0 Td (9,513,924.15)Tj 0 Tw -45.353 -1.231 Td (Other changes)Tj 0 -1.231 Td (Balance as at 30 June 2025)Tj /T1_1 1 Tf -0.025 Tw 20.843 0 Td (58,713,444.00)Tj 10.37 0 Td (9,917.00)Tj 13.615 0 Td (58,723,361.00)Tj ET 0 0 0 1 K 2.5 w q 1 0 0 1 294.8032 498.8444 cm 0 0 m 56.693 0 l S Q 0.835 w q 1 0 0 1 294.8032 495.5119 cm 0 0 m 56.693 0 l S Q BT 0 Tc 0 Tw 7.8 0 0 13 347.2061 496.7454 Tm ( )Tj ET 2.5 w q 1 0 0 1 357.1654 498.8444 cm 0 0 m 56.693 0 l S Q 0.835 w q 1 0 0 1 357.1654 495.5119 cm 0 0 m 56.693 0 l S Q BT 7.8 0 0 13 409.5683 496.7454 Tm ( )Tj ET 2.5 w q 1 0 0 1 419.5276 498.8444 cm 0 0 m 56.693 0 l S Q 0.835 w q 1 0 0 1 419.5276 495.5119 cm 0 0 m 56.693 0 l S Q BT 7.8 0 0 13 471.9305 496.7454 Tm ( )Tj ET 2.5 w q 1 0 0 1 481.8898 498.8444 cm 0 0 m 56.693 0 l S Q 0.835 w q 1 0 0 1 481.8898 495.5119 cm 0 0 m 56.693 0 l S Q BT 7.8 0 0 13 534.2927 496.7454 Tm ( )Tj 0.029 Tc 0.079 Tw 13 0 3.4833 13 112.0517 466.3964 Tm [(\()4 (6)4 (\))4 ( )-581.5 (Top)4 ( )0.5 (five)4 ( )0.5 (other)4.1 ( )0.5 (account)4 ( )0.5 (receivables)4 ( )0.5 (according)4 ( )0.5 (to)4 ( )0.5 (closing)4 ( )0.6 (balance)4 ( )0.5 (of)4 ( )]TJ 0.025 Tc -0.025 Tw 2.51 -1.231 Td (debtors)Tj 0 Tw 7.8 0 0 13 141.7323 338.3964 Tm (Name of unit)Tj 19.988 1.231 Td (Nature of)Tj -0.025 Tw 0 -1.231 Td (payment)Tj 0 Tw 6.809 1.231 Td (Balance as at)Tj 0.08 -1.231 Td (30 June 2025)Tj /T1_0 1 Tf -0.025 Tw 7.575 0 Td (Aging)Tj /T1_1 1 Tf 0 Tw 5.392 6.154 Td ( Percentage)Tj 2.018 -1.231 Td (of total)Tj -0.025 Tw 0.107 -1.231 Td (closing)Tj -0.333 -1.231 Td (balance)Tj 0 Tw -0.107 -1.231 Td (of other)Tj -0.025 Tw -1.436 -1.231 Td (receivables )Tj 0 Tw 6.089 3.692 Td (Balance of)Tj -0.025 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Tc 0 Tw 7.8 0 0 13 392.5602 74.7328 Tm ( )Tj ET 2.5 w q 1 0 0 1 453.5431 76.8318 cm 0 0 m 39.685 0 l S Q 0.835 w q 1 0 0 1 453.5431 73.4993 cm 0 0 m 39.685 0 l S Q BT /T1_0 1 Tf 7.8 0 0 13 447.8738 74.7328 Tm ( )Tj ET 2.5 w q 1 0 0 1 504.5667 76.8318 cm 0 0 m 34.016 0 l S Q 0.835 w q 1 0 0 1 504.5667 73.4993 cm 0 0 m 34.016 0 l S Q BT 7.8 0 0 13 498.8974 74.7328 Tm ( )Tj ET endstreamendobj100 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 /C0_0 1 Tf 0 Tc 13 0 3.4833 13 140.3981 776.3179 Tm <01FB>Tj /T1_0 1 Tf 0.025 Tc 1.025 0 Td [( )-880.5 (Group 2: by deposits, margins and reserves)]TJ /T1_1 1 Tf 6.5 0 0 13 308.4508 744.3179 Tm (30 June 2025)Tj /T1_0 1 Tf 21.165 0 Td (31 December 2024)Tj /T1_1 1 Tf -0.025 Tw -42.453 -2.462 Td (Portfolio)Tj 0 Tw 13.599 0 Td (Book balance)Tj 7.557 1.231 Td (Provision for )Tj 1.543 -1.231 Td (bad debts)Tj -0.025 Tw 5.231 1.231 Td (Appropriation )Tj 1.631 -1.231 Td (proportion)Tj /T1_0 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643.9078 cm 0 0 m 42.52 0 l S Q BT 6.5 0 0 13 535.0076 645.3088 Tm ( )Tj 0.025 Tc -0.025 Tw -56.143 -2.462 Td (Total)Tj /T1_1 1 Tf 13.574 0 Td (57,918,492.02)Tj /T1_0 1 Tf 22.241 0 Td (27,164,891.16)Tj ET 2.5 w q 1 0 0 1 255.118 607.7443 cm 0 0 m 42.52 0 l S Q 0.835 w q 1 0 0 1 255.118 604.4117 cm 0 0 m 42.52 0 l S Q BT /T1_1 1 Tf 0 Tc 0 Tw 6.5 0 0 13 294.0627 605.6453 Tm ( )Tj ET 2.5 w q 1 0 0 1 303.307 607.7443 cm 0 0 m 42.52 0 l S Q 0.835 w q 1 0 0 1 303.307 604.4117 cm 0 0 m 42.52 0 l S Q BT /T1_0 1 Tf 6.5 0 0 13 342.2516 605.6453 Tm ( )Tj ET 2.5 w q 1 0 0 1 351.4959 607.7443 cm 0 0 m 42.52 0 l S Q 0.835 w q 1 0 0 1 351.4959 604.4117 cm 0 0 m 42.52 0 l S Q BT 6.5 0 0 13 390.4406 605.6453 Tm ( )Tj ET 2.5 w q 1 0 0 1 399.6849 607.7443 cm 0 0 m 42.52 0 l S Q 0.835 w q 1 0 0 1 399.6849 604.4117 cm 0 0 m 42.52 0 l S Q BT 6.5 0 0 13 438.6296 605.6453 Tm ( )Tj ET 2.5 w q 1 0 0 1 447.8739 607.7443 cm 0 0 m 42.52 0 l S Q 0.835 w q 1 0 0 1 447.8739 604.4117 cm 0 0 m 42.52 0 l S Q BT 6.5 0 0 13 486.8185 605.6453 Tm ( )Tj ET 2.5 w q 1 0 0 1 496.0628 607.7443 cm 0 0 m 42.52 0 l S Q 0.835 w q 1 0 0 1 496.0628 604.4117 cm 0 0 m 42.52 0 l S Q BT 6.5 0 0 13 535.0075 605.6453 Tm ( )Tj /T1_1 1 Tf 0.025 Tc 13 0 3.4833 13 112.0514 575.2963 Tm [(\(4\) )-664.5 (Allowances for bad debts)]TJ 7.8 0 0 13 327.1445 543.2963 Tm (Stage I)Tj 7.581 0 Td (Stage II)Tj 7.581 0 Td (Stage III)Tj -38.933 -3.692 Td (Allowances for bad debts)Tj 21.477 2.462 Td (ECL for the)Tj -0.025 Tw 1.271 -1.231 Td (following)Tj 0 Tw -0.472 -1.231 Td (12 months)Tj 6.421 2.462 Td (Lifetime ECL)Tj -0.519 -1.231 Td (\(without credit)Tj -0.025 Tw 1.072 -1.231 Td (impairment\))Tj 0 Tw 7.442 2.462 Td (Lifetime ECL)Tj 0.945 -1.231 Td (\(with credit)Tj -0.025 Tw -0.392 -1.231 Td (impairment\))Tj 11.255 0 Td (Total)Tj /T1_0 1 Tf 0 Tw -48.5 -2.462 Td (Balance as at 31 December 2024)Tj -0.025 Tw 31.213 0 Td (9,917.00)Tj 15.99 0 Td (9,917.00)Tj 0 Tw -47.203 -1.231 Td (Balance as at 31 December 2024 )Tj 0 Tc 7.8 0 0 13 252.1784 447.2963 Tm ( )Tj 0.025 Tc 7.8 0 0 13 149.6691 431.2963 Tm (during the period)Tj -1.018 -1.231 Td (\226 Transferred to Stage II)Tj 0 -1.231 Td (\226 Transferred to Stage III)Tj 0 -1.231 Td (\226 Reversed to Stage II)Tj 0 -1.231 Td (\226 Reversed to Stage I)Tj 0 -1.231 Td (Made in the period)Tj 0 -1.231 Td (Reversed in the period)Tj 0 -1.231 Td (Charged off in the period)Tj 0 -1.231 Td (Written off in the period)Tj 0 -1.231 Td (Other changes)Tj 0 -1.231 Td (Balance as at 30 June 2025)Tj /T1_1 1 Tf -0.025 Tw 31.213 0 Td (9,917.00)Tj 15.99 0 Td (9,917.00)Tj ET 2.5 w q 1 0 0 1 300.4722 265.7317 cm 0 0 m 51.024 0 l S Q 0.835 w q 1 0 0 1 300.4722 262.3992 cm 0 0 m 51.024 0 l S Q BT 0 Tc 0 Tw 7.8 0 0 13 347.2058 263.6327 Tm ( )Tj ET 2.5 w q 1 0 0 1 362.8344 265.7317 cm 0 0 m 51.024 0 l S Q 0.835 w q 1 0 0 1 362.8344 262.3992 cm 0 0 m 51.024 0 l S Q BT 7.8 0 0 13 409.5681 263.6327 Tm ( )Tj ET 2.5 w q 1 0 0 1 425.1966 265.7317 cm 0 0 m 51.024 0 l S Q 0.835 w q 1 0 0 1 425.1966 262.3992 cm 0 0 m 51.024 0 l S Q BT 7.8 0 0 13 471.9303 263.6327 Tm ( )Tj ET 2.5 w q 1 0 0 1 487.5588 265.7317 cm 0 0 m 51.024 0 l S Q 0.835 w q 1 0 0 1 487.5588 262.3992 cm 0 0 m 51.024 0 l S Q BT 7.8 0 0 13 534.2924 263.6327 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 81 \226)Tj 7.8 0 0 13 360.0439 770.8479 Tm (31 December 2024)Tj -6.347 -2.462 Td (Carrying Book balance)Tj 12.96 1.231 Td (Allowance for bad)Tj -0.318 -1.231 Td (debts Appropriation)Tj -0.025 Tw 12.865 0 Td (Carrying)Tj 0 Tw 0.33 -1.231 Td ( amount)Tj -0.025 Tw -47.478 0 Td (Category)Tj 23.49 0 Td (Amount)Tj 4.407 0 Td (proportion)Tj 6.495 0 Td (Amount)Tj 4.407 0 Td (proportion)Tj 7.8 0 3.4833 13 380.5996 706.8479 Tm (\(%\))Tj 10.902 0 Td (\(%\))Tj 0.062 Tc 0.07 Tw 7.8 0 0 13 141.7324 674.8479 Tm [(Other)12.4 ( receivables)12.5 ( with)12.4 ( provision)12.5 ( for)12.5 ( bad)37 ( )]TJ 0.025 Tc 0 Tw 1.018 -1.231 Td (debts made on group basis)Tj -0.025 Tw 19.825 0 Td (28,030,235.24)Tj 8.626 0 Td (100)Tj (.00)Tj 4.651 0 Td (9,917.00)Tj 7.301 0 Td (0.04)Tj 3.407 0 Td (28,020,318.24)Tj 0 Tw -44.828 -1.231 Td (Including: By aging )Tj -0.025 Tw 22.168 0 Td (865,344.08)Tj 8.351 0 Td (3.09)Tj 3.601 0 Td (9,917.00)Tj 7.301 0 Td (1.15)Tj 4.732 0 Td (855,427.08)Tj 0.02 Tc 0 Tw -41.538 -1.231 Td (By deposits, margins and reserves)Tj 0.025 Tc -0.025 Tw 16.227 0 Td (27,164,891.16)Tj 9.151 0 Td (96.91)Tj 14.834 0 Td (27,164,891.16)Tj ET 0 0 0 1 K 0.5 w q 1 0 0 1 297.638 622.4379 cm 0 0 m 53.858 0 l S Q BT 0 Tc 0 Tw 13 0 0 13 297.638 623.8389 Tm ( )Tj ET q 1 0 0 1 357.1655 622.4379 cm 0 0 m 36.85 0 l S Q BT 13 0 0 13 386.8659 623.8389 Tm ( )Tj ET q 1 0 0 1 399.6852 622.4379 cm 0 0 m 36.85 0 l S Q BT 13 0 0 13 429.3856 623.8389 Tm ( )Tj ET q 1 0 0 1 442.2049 622.4379 cm 0 0 m 36.85 0 l S Q BT 13 0 0 13 471.9053 623.8389 Tm ( )Tj ET q 1 0 0 1 484.7246 622.4379 cm 0 0 m 53.858 0 l S Q BT 13 0 0 13 484.7246 623.8389 Tm ( )Tj 0.025 Tc -0.025 Tw 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m 102.047 0 l S Q 0.835 w q 1 0 0 1 323.1495 154.4593 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 155.6927 Tm ( )Tj ET 2.5 w q 1 0 0 1 436.5353 157.7918 cm 0 0 m 102.047 0 l S Q 0.835 w q 1 0 0 1 436.5353 154.4593 cm 0 0 m 102.047 0 l S Q BT /T1_0 1 Tf 13 0 0 13 531.4326 155.6927 Tm ( )Tj 0.025 Tc -29.977 -2.462 Td (Less: provision for bad debts)Tj /T1_1 1 Tf -0.025 Tw 18.13 0 Td (9,917.00)Tj /T1_0 1 Tf 8.722 0 Td (9,917.00)Tj ET 0.5 w q 1 0 0 1 323.1495 119.2827 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 120.6837 Tm ( )Tj ET q 1 0 0 1 436.5353 119.2827 cm 0 0 m 102.047 0 l S Q BT /T1_0 1 Tf 13 0 0 13 531.4326 120.6837 Tm ( )Tj 0.025 Tc -0.025 Tw -29.977 -2.462 Td (Total)Tj /T1_1 1 Tf 15.755 0 Td (58,713,444.00)Tj /T1_0 1 Tf 8.722 0 Td (28,020,318.24)Tj ET 2.5 w q 1 0 0 1 323.1495 83.1192 cm 0 0 m 102.047 0 l S Q 0.835 w q 1 0 0 1 323.1495 79.7867 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 81.0201 Tm ( )Tj ET 2.5 w q 1 0 0 1 436.5353 83.1192 cm 0 0 m 102.047 0 l S Q 0.835 w q 1 0 0 1 436.5353 79.7867 cm 0 0 m 102.047 0 l S Q BT /T1_0 1 Tf 13 0 0 13 531.4326 81.0201 Tm ( )Tj ET endstreamendobj107 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 78 \226)Tj /T1_1 1 Tf 13 0 0 13 56.6929 776.409 Tm [(VIII. )-230.3 (RECEIVABLES FINANCING)]TJ 2.181 -2.462 Td [(1. )-1105.5 (Receivables financing by category)]TJ -0.025 Tw 2.18 -2.462 Td (Item)Tj 0 Tw 18.154 0 Td (30 June 2025)Tj /T1_0 1 Tf 6.569 0 Td (31 December 2024)Tj -24.724 -2.462 Td (Bills receivable)Tj /T1_1 1 Tf -0.025 Tw 17.41 0 Td (300,813,183.43)Tj /T1_0 1 Tf 8.722 0 Td (423,850,829.11)Tj ET 0 0 0 1 K 0.5 w q 1 0 0 1 323.1495 675.9989 cm 0 0 m 102.047 0 l S Q BT /T1_1 1 Tf 0 Tc 0 Tw 13 0 0 13 317.4803 677.3999 Tm ( )Tj ET q 1 0 0 1 436.5354 675.9989 cm 0 0 m 102.047 0 l S Q BT /T1_0 1 Tf 13 0 0 13 430.8661 677.3999 Tm ( )Tj 0.025 Tc -0.025 Tw -24.422 -2.462 Td (Total)Tj /T1_1 1 Tf 17.41 0 Td (300,813,183.43)Tj /T1_0 1 Tf 8.722 0 Td (423,850,829.11)Tj ET 2.5 w q 1 0 0 1 323.1495 639.8353 cm 0 0 m 102.047 0 l S Q 0.835 w q 1 0 0 1 323.1495 636.5028 cm 0 0 m 102.047 0 l S Q BT /T1_1 1 Tf 0 Tc 0 Tw 13 0 0 13 418.0468 637.7363 Tm ( )Tj ET 2.5 w q 1 0 0 1 436.5354 639.8353 cm 0 0 m 102.047 0 l S Q 0.835 w q 1 0 0 1 436.5354 636.5028 cm 0 0 m 102.047 0 l S Q BT /T1_0 1 Tf 13 0 0 13 531.4326 637.7363 Tm ( )Tj /T1_1 1 Tf 0.025 Tc -34.338 -2.335 Td [(2. )-1105.5 (Receivables financing pledged as of 30 June 2025)]TJ -0.025 Tw 2.18 -4.923 Td (Item)Tj 0 Tw 25.299 2.462 Td (Amount pledged)Tj 0.121 -1.231 Td (at the end of the)Tj -0.025 Tw 4.385 -1.231 Td (period)Tj /T1_0 1 Tf 0 Tw -29.804 -2.462 Td (Bank acceptance bills)Tj -0.025 Tw 26.132 0 Td (107,361,956.44)Tj 0 Tw -26.132 -1.231 Td (Commercial acceptance bills)Tj ET 0.5 w q 1 0 0 1 436.5354 490.9773 cm 0 0 m 102.047 0 l S Q BT 0 Tc 13 0 0 13 430.8661 492.3782 Tm ( )Tj 0.025 Tc -0.025 Tw -24.422 -2.462 Td (Total)Tj 26.132 0 Td (107,361,956.44)Tj ET 2.5 w q 1 0 0 1 436.5354 454.8135 cm 0 0 m 102.047 0 l S Q 0.835 w q 1 0 0 1 436.5354 451.481 cm 0 0 m 102.047 0 l S Q BT 0 Tc 0 Tw 13 0 0 13 531.4326 452.7145 Tm ( )Tj /T1_1 1 Tf 0.037 Tc 0.071 Tw -34.338 -2.335 Td [(3)12 (.)12 ( )-1022.5 (Receivables)12 ( )0.5 (financing)12 ( )0.5 (endorsed)11.9 ( )0.6 (or)12.1 ( )0.5 (discounted)12 ( )0.5 (at)12 ( )0.5 (the)12 ( )0.5 (end)12 ( )0.5 (of)12 ( )0.5 (the)12 ( )0.5 (period)12 ( )]TJ 0.025 Tc 0 Tw 2.18 -1.231 Td (but not mature at the balance sheet date)Tj -0.025 Tw 0 -6.154 Td (Item)Tj 20.36 3.692 Td (Amount)Tj -2.205 -1.231 Td (de)Tj (recognised)Tj 0 Tw 0.225 -1.231 Td (at the end of)Tj 0.744 -1.231 Td ( the period)Tj /T1_0 1 Tf 8.552 3.692 Td (Amount not)Tj -0.025 Tw -0.52 -1.231 Td (de)Tj (recognised)Tj 0 Tw 0.28 -1.231 Td (at the end of)Tj 1.019 -1.231 Td (the period)Tj -28.455 -2.462 Td (Bank acceptance bills)Tj -0.025 Tw 17.41 0 Td (222,051,325.32)Tj ET 0.5 w q 1 0 0 1 323.1496 289.9553 cm 0 0 m 102.047 0 l S Q BT 0 Tc 0 Tw 13 0 0 13 317.4803 291.3563 Tm ( )Tj ET q 1 0 0 1 436.5354 289.9553 cm 0 0 m 102.047 0 l S Q BT 13 0 0 13 430.8661 291.3563 Tm ( )Tj 0.025 Tc -0.025 Tw -24.422 -2.462 Td (Total)Tj 17.41 0 Td (222,051,325.32)Tj ET 2.5 w q 1 0 0 1 323.1496 253.7917 cm 0 0 m 102.047 0 l S Q 0.835 w q 1 0 0 1 323.1496 250.4592 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 251.6927 Tm ( )Tj ET 2.5 w q 1 0 0 1 436.5355 253.7917 cm 0 0 m 102.047 0 l S Q 0.835 w q 1 0 0 1 436.5354 250.4592 cm 0 0 m 102.047 0 l S Q BT /T1_0 1 Tf 13 0 0 13 531.4327 251.6927 Tm ( )Tj ET endstreamendobj106 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 77 \226)Tj /T1_1 1 Tf 13 0 0 13 85.0394 776.409 Tm [(4. )-1105.5 (Top five accounts receivable according to closing balance of debtors)]TJ 10.4 0 0 13 113.3858 680.409 Tm (Name of unit)Tj 18.075 2.462 Td (Balance as at)Tj 2.455 -1.231 Td (30 June)Tj -0.025 Tw 1.381 -1.231 Td (2025)Tj 0 Tw 4.694 4.923 Td (Percentage of )Tj 0.664 -1.231 Td (total closing )Tj 0.853 -1.231 Td (balance of )Tj -0.025 Tw 0.689 -1.231 Td (accounts )Tj -0.66 -1.231 Td (receivable)Tj 0.024 Tc 0 Tw 5.102 2.462 Td [(Closing balance)-1 ( )]TJ 0.025 Tc 1.507 -1.231 Td (of allowance )Tj 0.027 -1.231 Td (for bad debt)Tj /T1_0 1 Tf -0.025 Tw 10.4 0 3.4833 13 436.0998 664.409 Tm (\(%\))Tj 0 Tw 10.4 0 0 13 113.3858 632.409 Tm (Zhejiang Aikosolar Technology Co., )Tj -0.025 Tw 0.736 -1.231 Td (Ltd. )Tj 0 Tc 0 Tw 10.4 0 0 13 141.9848 616.409 Tm ( )Tj 10.4 0 0 13 121.0393 600.409 Tm (\()Tj /C0_0 1 Tf 0.153 Tc -0.153 Tw 0.393 0 Td <090F03EA0E0C03DB02C40DA2099007C504A603DE082202AE0321>Tj /T1_0 1 Tf 0 Tc 0 Tw 14.892 0 Td (\))Tj 0.025 Tc -0.025 Tw 1.935 0 Td (150,091,490.65)Tj 12.402 0 Td (13.87)Tj 0 Tw -30.357 -1.231 Td (Hefei GCL System Integration Solar )Tj 0.736 -1.231 Td (Technology Co., Ltd. \()Tj /C0_0 1 Tf 0.225 Tc -0.225 Tw 9.841 0 Td <03A5066D055834A5>Tj -9.841 -1.231 Td <0DAB03D30388099007C504A603DE082202AE0321>Tj /T1_0 1 Tf 0 Tc 0 Tw 12.175 0 Td (\))Tj 0.025 Tc -0.025 Tw 5.045 0 Td (148,921,357.50)Tj 12.402 0 Td (13.76)Tj 0 Tw -30.357 -1.231 Td (Funing GCL System Integration Solar )Tj 0.736 -1.231 Td (Technology Co., Ltd. \()Tj /C0_0 1 Tf 0.225 Tc -0.225 Tw 9.841 0 Td <06990FB9055834A5>Tj -9.841 -1.231 Td <0DAB03D30388099007C504A603DE082202AE0321>Tj /T1_0 1 Tf 0.025 Tc -0.025 Tw 12.175 0 Td (\),)Tj 5.045 0 Td (120,369,090.60)Tj 12.402 0 Td (11.13)Tj 0 Tw -30.357 -1.231 Td (DAS Solar Co., Ltd. )Tj 0 Tc 10.4 0 0 13 206.1217 488.409 Tm ( )Tj 10.4 0 0 13 121.0393 472.409 Tm (\()Tj /C0_0 1 Tf 0.153 Tc -0.153 Tw 0.393 0 Td <02530F380E2D09900E5507C504A60670038503DE082202AE0321>Tj /T1_0 1 Tf 0 Tc 0 Tw 14.892 0 Td (\))Tj 0.025 Tc -0.025 Tw 2.46 0 Td (95,390,201.37)Tj 12.402 0 Td (8.82)Tj 5.277 0 Td (358,909.96)Tj 0 Tw -36.159 -1.231 Td (Lianyu \(Suzhou\) Photovoltaic )Tj 0.736 -1.231 Td (Technology Co., Ltd. \()Tj /C0_0 1 Tf -0.025 Tw 9.841 0 Td [<1016>-200 <0E6C>420 <0080163D>-200 <03C80081>]TJ 0.225 Tc -0.225 Tw -9.841 -1.231 Td <0388037F07C504A603DE082202AE0321>Tj /T1_0 1 Tf 0.025 Tc -0.025 Tw 9.725 0 Td (\).)Tj 8.02 0 Td (68,659,510.26)Tj 12.402 0 Td (6.35)Tj ET 0 0 0 1 K 0.5 w q 1 0 0 1 294.8031 419.9989 cm 0 0 m 73.701 0 l S Q BT 0 Tc 0 Tw 10.4 0 0 13 362.7839 421.3998 Tm ( )Tj ET q 1 0 0 1 379.8425 419.9989 cm 0 0 m 73.701 0 l S Q BT 10.4 0 0 13 447.8233 421.3998 Tm ( )Tj ET q 1 0 0 1 464.8819 419.9989 cm 0 0 m 73.701 0 l S Q BT 10.4 0 0 13 532.8627 421.3998 Tm ( )Tj 0.025 Tc -0.025 Tw -40.334 -2.462 Td (Total)Tj 17.956 0 Td (583,431,650.38)Tj 12.402 0 Td (53.93)Tj 5.802 0 Td (358,909.96)Tj ET 2.5 w q 1 0 0 1 291.9685 383.8353 cm 0 0 m 76.535 0 l S Q 0.835 w q 1 0 0 1 291.9685 380.5028 cm 0 0 m 76.535 0 l S Q BT 0 Tc 0 Tw 10.4 0 0 13 362.7839 381.7363 Tm ( )Tj ET 2.5 w q 1 0 0 1 377.0079 383.8353 cm 0 0 m 76.535 0 l S Q 0.835 w q 1 0 0 1 377.0079 380.5028 cm 0 0 m 76.535 0 l S Q BT 10.4 0 0 13 447.8233 381.7363 Tm ( )Tj ET 2.5 w q 1 0 0 1 462.0472 383.8353 cm 0 0 m 76.535 0 l S Q 0.835 w q 1 0 0 1 462.0472 380.5028 cm 0 0 m 76.535 0 l S Q BT 10.4 0 0 13 532.8627 381.7363 Tm ( )Tj /T1_1 1 Tf 0.025 Tc 13 0 0 13 85.0393 351.3872 Tm [(5. )-1105.5 (The situation of overdue accounts receivable at the end of the period)]TJ -0.025 Tw 2.181 -2.462 Td (Item)Tj 0 Tw 26.876 0 Td (30 June 2025)Tj /T1_0 1 Tf -26.876 -2.462 Td (Accounts receivable not overdue and not impaired)Tj /T1_1 1 Tf -0.025 Tw 26.132 0 Td (834,189,119.52)Tj /T1_0 1 Tf 0 Tw -26.132 -1.231 Td (Accounts receivable overdue and not impaired)Tj /T1_1 1 Tf -0.025 Tw 26.132 0 Td (158,287,932.98)Tj /T1_0 1 Tf 0 Tw -26.132 -1.231 Td (Accounts receivable overdue and impaired)Tj /T1_1 1 Tf -0.025 Tw 26.657 0 Td (89,452,318.23)Tj ET 0.5 w q 1 0 0 1 436.5354 250.9772 cm 0 0 m 102.047 0 l S Q BT /T1_0 1 Tf 0 Tc 0 Tw 13 0 0 13 488.9129 252.3781 Tm ( )Tj 0.025 Tc -0.025 Tw -28.887 -2.462 Td (Total)Tj /T1_1 1 Tf 25.332 0 Td (1,081,929,370.73)Tj ET 2.5 w q 1 0 0 1 433.7007 214.8136 cm 0 0 m 104.882 0 l S Q 0.835 w q 1 0 0 1 433.7007 211.4811 cm 0 0 m 104.882 0 l S Q BT 0 Tc 0 Tw 13 0 0 13 531.4326 212.7146 Tm ( )Tj /T1_0 1 Tf 0.082 Tc 0.07 Tw -32.157 -2.335 Td [(As)12.4 ( of)12.4 ( 3)12.4 (0)12.5 ( June)12.4 ( 2)12.4 (0)12.5 (2)12.4 (5)12.5 (,)12.4 ( the)12.5 ( information)12.5 ( on)12.4 ( the)12.5 ( impairment)12.4 ( of)12.5 ( accounts)57 ( )]TJ 0.029 Tc 0.079 Tw 0 -1.231 Td [(receivable)4 ( )0.5 (and)4 ( )0.5 (the)4 ( )0.5 (Company\222s)4 ( )0.5 (exposure)4 ( )0.5 (to)4 ( )0.5 (credit)4 ( )0.5 (risk)4 ( )0.5 (and)4.1 ( )0.5 (foreign)4.1 ( )0.5 (currency)4 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (risk is set out in Note VIII.)Tj 0.038 Tc 0.07 Tw 0 -2.462 Td [(As)12.5 ( at)12.5 ( 3)12.4 (0)12.5 ( June)12.5 ( 2)12.4 (0)12.5 (2)12.5 (5)12.4 (,)12.5 ( the)12.5 ( carrying)12.5 ( amounts)12.5 ( of)12.5 ( accounts)12.5 ( receivable)12.5 ( equalled)13 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (their fair values.)Tj 0 -2.462 Td (The basis of accounts receivable aging analysis is set out in Note III. \\()Tj -0.025 Tw (XII)Tj (\).)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 76 \226)Tj /C0_0 1 Tf 0 Tc 13 0 3.4833 13 140.3981 776.3179 Tm <01FB>Tj /T1_0 1 Tf 0.025 Tc 1.025 0 Td [( )-880.5 (Group 2: low credit risk portfolio)]TJ /T1_1 1 Tf 6.5 0 0 13 305.6162 744.3179 Tm (30 June 2025)Tj /T1_0 1 Tf 21.601 0 Td (31 December 2024)Tj /T1_1 1 Tf -0.025 Tw -42.453 -2.462 Td (Portfolio)Tj 0 Tw 13.599 0 Td (Book balance)Tj 8.041 1.231 Td (Allowance for )Tj 1.931 -1.231 Td (bad debts)Tj -0.05 Tc 0.05 Tw 5.259 1.231 Td (Appropriation )Tj 1.406 -1.231 Td (proportion)Tj /T1_0 1 Tf 0.025 Tc 0 Tw 6.757 0 Td (Book balance)Tj 6.676 1.231 Td (Allowance for )Tj 2.043 -1.231 Td (bad debts)Tj -0.025 Tw 5.017 1.231 Td (Appropriation )Tj 1.519 -1.231 Td (proportion)Tj /T1_1 1 Tf 6.5 0 3.4833 13 381.5278 696.3179 Tm (\(%\))Tj /T1_0 1 Tf 22.408 0 Td (\(%\))Tj 0 Tw 6.5 0 0 13 170.0788 664.3179 Tm (Low credit risk portfolio)Tj /T1_1 1 Tf -0.025 Tw 13.574 0 Td (19,919,344.40)Tj /T1_0 1 Tf 23.113 0 Td (17,615,871.79)Tj ET 0 0 0 1 K 0.5 w q 1 0 0 1 249.4489 659.9078 cm 0 0 m 48.189 0 l S Q BT /T1_1 1 Tf 0 Tc 0 Tw 13 0 0 13 249.4489 661.3088 Tm ( )Tj ET q 1 0 0 1 303.3072 659.9078 cm 0 0 m 48.189 0 l S Q BT 13 0 0 13 303.3072 661.3088 Tm ( )Tj ET q 1 0 0 1 357.1655 659.9078 cm 0 0 m 36.85 0 l S Q BT 13 0 0 13 357.1655 661.3088 Tm ( )Tj ET q 1 0 0 1 399.6852 659.9078 cm 0 0 m 48.189 0 l S Q BT /T1_0 1 Tf 13 0 0 13 399.6852 661.3088 Tm ( )Tj ET q 1 0 0 1 453.5434 659.9078 cm 0 0 m 39.685 0 l S Q BT 13 0 0 13 453.5434 661.3088 Tm ( )Tj ET q 1 0 0 1 498.8978 659.9078 cm 0 0 m 39.685 0 l S Q BT 13 0 0 13 498.8978 661.3088 Tm ( )Tj 0.025 Tc -0.025 Tw 6.5 0 0 13 170.0789 629.3088 Tm (Total)Tj /T1_1 1 Tf 13.574 0 Td (19,919,344.40)Tj /T1_0 1 Tf 23.113 0 Td (17,615,871.79)Tj ET 2.5 w q 1 0 0 1 249.449 623.7443 cm 0 0 m 48.189 0 l S Q 0.835 w q 1 0 0 1 249.449 620.4117 cm 0 0 m 48.189 0 l S Q BT /T1_1 1 Tf 0 Tc 0 Tw 6.5 0 0 13 294.063 621.6453 Tm ( )Tj ET 2.5 w q 1 0 0 1 303.3073 623.7443 cm 0 0 m 48.189 0 l S Q 0.835 w q 1 0 0 1 303.3073 620.4117 cm 0 0 m 48.189 0 l S Q BT /T1_0 1 Tf 6.5 0 0 13 347.9212 621.6453 Tm ( )Tj ET 2.5 w q 1 0 0 1 357.1655 623.7443 cm 0 0 m 36.85 0 l S Q 0.835 w q 1 0 0 1 357.1655 620.4117 cm 0 0 m 36.85 0 l S Q BT 6.5 0 0 13 390.4409 621.6453 Tm ( )Tj ET 2.5 w q 1 0 0 1 399.6852 623.7443 cm 0 0 m 48.189 0 l S Q 0.835 w q 1 0 0 1 399.6852 620.4117 cm 0 0 m 48.189 0 l S Q BT /T1_2 1 Tf 6.5 0 0 13 443.8988 621.6453 Tm ( )Tj ET 2.5 w q 1 0 0 1 453.5435 623.7443 cm 0 0 m 39.685 0 l S Q 0.835 w q 1 0 0 1 453.5435 620.4117 cm 0 0 m 39.685 0 l S Q BT 6.5 0 0 13 489.2531 621.6453 Tm ( )Tj ET 2.5 w q 1 0 0 1 498.8978 623.7443 cm 0 0 m 39.685 0 l S Q 0.835 w q 1 0 0 1 498.8978 620.4117 cm 0 0 m 39.685 0 l S Q BT 6.5 0 0 13 534.6075 621.6453 Tm ( )Tj /T1_1 1 Tf 0.025 Tc 13 0 0 13 85.0396 591.2963 Tm [(3. )-1105.5 (Allowances for bad debts)]TJ -0.025 Tw 7.8 0 0 13 113.386 511.2963 Tm (Category)Tj /T1_0 1 Tf 0 Tw 20.194 1.231 Td (31 December)Tj -0.025 Tw 3.534 -1.231 Td (2024)Tj /T1_1 1 Tf 0 Tw 5.015 3.692 Td (Changes during the period Recovered)Tj 19.939 -3.692 Td (30 June 2025)Tj -0.025 Tw -19.867 0 Td (Provision)Tj -0.075 Tc 0.075 Tw 5.082 2.462 Td (Recovered)Tj 3.029 -1.231 Td (or)Tj -2.271 -1.231 Td (reversed)Tj 0.025 Tc -0.025 Tw 4.326 1.231 Td (Written)Tj 2.322 -1.231 Td (off)Tj 3.285 1.231 Td (Other )Tj -0.884 -1.231 Td (changes)Tj /T1_0 1 Tf 0.032 Tc 0.076 Tw -43.705 -2.462 Td [(Accounts)7 ( )0.5 (receivables)7 ( )0.5 (that)7 ( )0.5 (are)7 ( )0.6 (subject)7 ( )0.6 (to)7 ( )]TJ 0.048 Tc 0.07 Tw 0.618 -1.231 Td [(allowance)12.5 ( for)12.4 ( bad)12.5 ( debts)12.5 ( estimated)12.5 ( on)23 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (individual basis)Tj -0.025 Tw 20.46 0 Td (496,731.45)Tj /T1_1 1 Tf 28.71 0 Td (496,731.45)Tj /T1_0 1 Tf 0.032 Tc 0.076 Tw -49.787 -1.231 Td [(Accounts)7 ( )0.5 (receivables)7 ( )0.5 (that)7 ( )0.5 (are)7 ( )0.6 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Tm ( )Tj ET 2.5 w q 1 0 0 1 379.8424 387.2527 cm 0 0 m 48.189 0 l S Q 0.835 w q 1 0 0 1 379.8424 383.9202 cm 0 0 m 48.189 0 l S Q BT 13 0 0 13 374.1732 385.1537 Tm ( )Tj ET 2.5 w q 1 0 0 1 439.37 387.2527 cm 0 0 m 39.685 0 l S Q 0.835 w q 1 0 0 1 439.37 383.9202 cm 0 0 m 39.685 0 l S Q BT 13 0 0 13 433.7007 385.1537 Tm ( )Tj ET 2.5 w q 1 0 0 1 490.3936 387.2527 cm 0 0 m 48.189 0 l S Q 0.835 w q 1 0 0 1 490.3936 383.9202 cm 0 0 m 48.189 0 l S Q BT 13 0 0 13 484.7243 385.1537 Tm ( )Tj /T1_0 1 Tf 0.025 Tc 6.5 0 0 13 377.9892 354.8047 Tm (31 December 2024)Tj -11.964 -1.231 Td (Book balance)Tj 14.704 0 Td (Allowance for bad debts)Tj -0.025 Tw 18.236 -1.231 Td (Carrying)Tj 0.605 -1.231 Td (amount)Tj -62.29 0 Td (Category)Tj 27.996 0 Td (Amount)Tj 6.75 0 Td (Proportion)Tj 10.258 0 Td (Amount)Tj 5.287 1.231 Td (Appropriation)Tj 1.519 -1.231 Td (proportion)Tj 6.5 0 3.4833 13 359.2658 290.8047 Tm (\(%\))Tj 17.008 0 Td (\(%\))Tj 0 Tw 6.5 0 0 13 113.3869 258.8047 Tm (Accounts receivables that are subject to allowance )Tj 0.95 -1.231 Td (for bad debts on individual basis)Tj -0.025 Tw 25.724 0 Td (496,731.45)Tj 10.75 0 Td (0.08)Tj 6.258 0 Td (496,731.45)Tj 9.7 0 Td (100.00)Tj 0 Tw -53.382 -1.231 Td (Accounts receivables that are subject to allowance )Tj 0.95 -1.231 Td (for bad debts group basis)Tj -0.025 Tw 23.874 0 Td (613,125,503.95)Tj 12.075 0 Td (99.92)Tj 5.983 0 Td (5,039,600.85)Tj 11.55 0 Td (0.82)Tj 4.408 0 Td (608,085,903.10)Tj 0 Tw -58.84 -1.231 Td (Including: By aging)Tj -0.025 Tw 24.824 0 Td (595,509,632.16)Tj 12.075 0 Td (97.05)Tj 5.983 0 Td (5,039,600.85)Tj 11.55 0 Td (0.85)Tj 4.408 0 Td (590,470,031.31)Tj 0 Tw -54.033 -1.231 Td (Low credit risk portfolio)Tj -0.025 Tw 20.542 0 Td (17,615,871.79)Tj 12.075 0 Td (2.87)Tj 21.941 0 Td (17,615,871.79)Tj ET 0.5 w q 1 0 0 1 269.2911 174.3946 cm 0 0 m 48.189 0 l S Q BT 0 Tc 0 Tw 6.5 0 0 13 263.6218 175.7956 Tm ( )Tj ET q 1 0 0 1 328.8187 174.3946 cm 0 0 m 39.685 0 l S Q BT 6.5 0 0 13 323.1494 175.7956 Tm ( )Tj ET q 1 0 0 1 379.8423 174.3946 cm 0 0 m 48.189 0 l S Q BT 6.5 0 0 13 374.173 175.7956 Tm ( )Tj ET q 1 0 0 1 439.3699 174.3946 cm 0 0 m 39.685 0 l S Q BT 6.5 0 0 13 433.7006 175.7956 Tm ( )Tj ET q 1 0 0 1 490.3935 174.3946 cm 0 0 m 48.189 0 l S Q BT 6.5 0 0 13 484.7242 175.7956 Tm ( )Tj -26.28 -1.231 Td ( )Tj 34.016 0 Td ( )Tj 0.025 Tc -0.025 Tw -64.865 -1.231 Td (Total)Tj 24.824 0 Td (613,622,235.40)Tj 11.55 0 Td (100.00)Tj 6.508 0 Td (5,536,332.30)Tj 11.55 0 Td (0.90)Tj 4.408 0 Td (608,085,903.10)Tj ET 2.5 w q 1 0 0 1 269.2912 138.2311 cm 0 0 m 48.189 0 l S Q 0.835 w q 1 0 0 1 269.2912 134.8986 cm 0 0 m 48.189 0 l S Q BT 0 Tc 0 Tw 6.5 0 0 13 263.6219 136.1321 Tm ( )Tj ET 2.5 w q 1 0 0 1 328.8187 138.2311 cm 0 0 m 39.685 0 l S Q 0.835 w q 1 0 0 1 328.8187 134.8986 cm 0 0 m 39.685 0 l S Q BT 6.5 0 0 13 323.1494 136.1321 Tm ( )Tj ET 2.5 w q 1 0 0 1 379.8424 138.2311 cm 0 0 m 48.189 0 l S Q 0.835 w q 1 0 0 1 379.8424 134.8986 cm 0 0 m 48.189 0 l S Q BT 6.5 0 0 13 374.1731 136.1321 Tm ( )Tj ET 2.5 w q 1 0 0 1 439.3699 138.2311 cm 0 0 m 39.685 0 l S Q 0.835 w q 1 0 0 1 439.3699 134.8986 cm 0 0 m 39.685 0 l S Q BT 6.5 0 0 13 433.7007 136.1321 Tm ( )Tj ET 2.5 w q 1 0 0 1 490.3936 138.2311 cm 0 0 m 48.189 0 l S Q 0.835 w q 1 0 0 1 490.3936 134.8986 cm 0 0 m 48.189 0 l S Q BT 6.5 0 0 13 484.7243 136.1321 Tm ( )Tj ET endstreamendobj139 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 0 13 56.6929 776.409 Tm [(VI. )-469.5 (BILLS RECEIVABLE)]TJ 2.181 -2.462 Td [(1. )-1105.5 (Bills receivables by category)]TJ -0.025 Tw 2.18 -2.462 Td (Item)Tj 0 Tw 18.154 0 Td (30 June 2025)Tj /T1_0 1 Tf 6.569 0 Td (31 December 2024)Tj -24.724 -2.462 Td (Bank acceptance bills)Tj /T1_1 1 Tf -0.025 Tw 17.41 0 Td (472,719,926.82)Tj /T1_0 1 Tf 8.722 0 Td (864,586,411.05)Tj 0 Tw -26.132 -1.231 Td (Commercial acceptance bills)Tj /T1_1 1 Tf -0.025 Tw 17.935 0 Td (35,644,425.57)Tj /T1_0 1 Tf 9.247 0 Td (8,241,771.07)Tj ET 0 0 0 1 K 0.5 w q 1 0 0 1 323.1495 659.9989 cm 0 0 m 102.047 0 l S Q BT /T1_1 1 Tf 0 Tc 0 Tw 13 0 0 13 317.4803 661.3999 Tm ( )Tj ET q 1 0 0 1 436.5354 659.9989 cm 0 0 m 102.047 0 l S Q BT /T1_0 1 Tf 13 0 0 13 430.8661 661.3999 Tm ( )Tj 0.025 Tc -0.025 Tw -24.422 -2.462 Td (Total)Tj /T1_1 1 Tf 17.41 0 Td (508,364,352.39)Tj /T1_0 1 Tf 8.722 0 Td (872,828,182.12)Tj ET 2.5 w q 1 0 0 1 323.1495 623.8353 cm 0 0 m 102.047 0 l S Q 0.835 w q 1 0 0 1 323.1495 620.5028 cm 0 0 m 102.047 0 l S Q BT /T1_1 1 Tf 0 Tc 0 Tw 13 0 0 13 317.4803 621.7363 Tm ( )Tj ET 2.5 w q 1 0 0 1 436.5354 623.8353 cm 0 0 m 102.047 0 l S Q 0.835 w q 1 0 0 1 436.5354 620.5028 cm 0 0 m 102.047 0 l S Q BT /T1_0 1 Tf 13 0 0 13 430.8661 621.7363 Tm ( )Tj /T1_1 1 Tf 0.025 Tc 0.064 Tw -26.602 -2.335 Td [(2. )-1041.5 (Bills receivable endorsed or discounted at the end of the period but not\ )]TJ 0 Tw 2.181 -1.231 Td (yet due on the balance sheet date)Tj -0.025 Tw 0 -6.154 Td (Item)Tj 20.36 3.692 Td (Amount)Tj -2.205 -1.231 Td (de)Tj (recognised)Tj 0 Tw 0.225 -1.231 Td (at the end of)Tj 1.019 -1.231 Td (the period)Tj /T1_0 1 Tf -0.025 Tw 9.905 3.692 Td (Amount)Tj 0 Tw -3.776 -1.231 Td (not de)Tj -0.025 Tw (recognised)Tj 0 Tw 1.908 -1.231 Td (at the end of)Tj 1.019 -1.231 Td (the period)Tj -28.455 -2.462 Td (Bank acceptance bills)Tj -0.025 Tw 26.132 0 Td (277,858,386.24)Tj 0 Tw -26.132 -1.231 Td (Commercial acceptance bills)Tj -0.025 Tw 26.657 0 Td (31,191,786.80)Tj ET 0.5 w q 1 0 0 1 323.1495 442.9773 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 444.3782 Tm ( )Tj ET q 1 0 0 1 436.5354 442.9773 cm 0 0 m 102.047 0 l S Q BT /T1_0 1 Tf 13 0 0 13 430.8661 444.3782 Tm ( )Tj 0.025 Tc -0.025 Tw -24.422 -2.462 Td (Total)Tj 26.132 0 Td (309,050,173.04)Tj ET 2.5 w q 1 0 0 1 323.1495 406.8135 cm 0 0 m 102.047 0 l S Q 0.835 w q 1 0 0 1 323.1495 403.481 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 404.7145 Tm ( )Tj ET 2.5 w q 1 0 0 1 436.5354 406.8135 cm 0 0 m 102.047 0 l S Q 0.835 w q 1 0 0 1 436.5354 403.481 cm 0 0 m 102.047 0 l S Q BT /T1_0 1 Tf 13 0 0 13 430.8661 404.7145 Tm ( )Tj /T1_1 1 Tf 0.025 Tc -28.783 -2.335 Td [(VII )-330.5 (ACCOUNTS RECEIVABLE)]TJ 2.18 -2.462 Td [(1. )-1105.5 (Accounts receivable shown by aging)]TJ -0.025 Tw 2.181 -2.462 Td (Aging)Tj 0 Tw 18.154 0 Td (30 June 2025)Tj /T1_0 1 Tf 6.569 0 Td (31 December 2024)Tj -24.724 -2.462 Td (Within 1 year)Tj /T1_1 1 Tf -0.025 Tw 16.61 0 Td (1,058,953,641.53)Tj /T1_0 1 Tf 9.522 0 Td (598,186,907.44)Tj 0 Tw -26.132 -1.231 Td (Including: 0\2266 months \(inclusive\))Tj /T1_1 1 Tf -0.025 Tw 17.41 0 Td (972,673,501.97)Tj /T1_0 1 Tf 8.722 0 Td (593,660,307.89)Tj 0 Tw -21.444 -1.231 Td (7\22612 months \(inclusive\))Tj /T1_1 1 Tf -0.025 Tw 13.247 0 Td (86,280,139.56)Tj /T1_0 1 Tf 9.247 0 Td (4,526,599.55)Tj 0 Tw -27.182 -1.231 Td (1\2262 years \(inclusive\))Tj /T1_1 1 Tf -0.025 Tw 18.46 0 Td (7,540,401.24)Tj /T1_0 1 Tf 8.722 0 Td (2,152,537.16)Tj 0 Tw -27.182 -1.231 Td (2\2263 years \(inclusive\))Tj /T1_1 1 Tf -0.025 Tw 18.46 0 Td (2,152,537.16)Tj /T1_0 1 Tf 8.722 0 Td (4,710,853.80)Tj 0 Tw -27.182 -1.231 Td (Over 3 years)Tj /T1_1 1 Tf -0.025 Tw 17.935 0 Td (13,282,790.80)Tj /T1_0 1 Tf 9.247 0 Td (8,571,937.00)Tj ET 0.5 w q 1 0 0 1 323.1495 193.9554 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 195.3564 Tm ( )Tj ET q 1 0 0 1 436.5354 193.9554 cm 0 0 m 102.047 0 l S Q BT /T1_0 1 Tf 13 0 0 13 430.8661 195.3564 Tm ( )Tj 0.025 Tc -0.025 Tw -24.422 -2.462 Td (Subtotal)Tj /T1_1 1 Tf 16.61 0 Td (1,081,929,370.73)Tj /T1_0 1 Tf 9.522 0 Td (613,622,235.40)Tj ET 2.5 w q 1 0 0 1 323.1495 157.7919 cm 0 0 m 102.047 0 l S Q 0.835 w q 1 0 0 1 323.1495 154.4594 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 155.6929 Tm ( )Tj ET 2.5 w q 1 0 0 1 436.5354 157.7919 cm 0 0 m 102.047 0 l S Q 0.835 w q 1 0 0 1 436.5354 154.4594 cm 0 0 m 102.047 0 l S Q BT /T1_0 1 Tf 13 0 0 13 430.8661 155.6929 Tm ( )Tj ET endstreamendobj138 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 0.05 Tw 13 0 0 13 141.7323 776.3179 Tm [(strength of the )0.5 (VAT )0.5 (refund policy )0.5 (for )0.5 (\223manufacturing\224 and )0.5 (other )0.5 (VAT )]TJ 0.034 Tc 0.074 Tw 0 -1.231 Td [(cre)0.5 (dits)9 ( )0.5 (at)9 ( )0.5 (th)0.5 (e)9 ( )0.5 (end)9 ( )0.5 (of)9 ( )0.5 (th)0.5 (e)9 ( )0.5 (period)0.5 (.)9 ( )0.5 (Eligible)9.1 ( e)0.5 (nter)0.5 (prises)9 ( )0.6 (in)9 ( )0.5 (manufa)0.5 (cturi)0.5 (ng)9 ( )]TJ 0.047 Tc 0.07 Tw 0 -1.231 Td [(and)12.7 ( other)12.8 ( industries)12.8 ( shall)12.7 ( apply)12.8 ( to)12.8 ( the)12.7 ( competent)12.8 ( tax)12.7 ( authorities)12.8 ( for)22 ( )]TJ 0.051 Tc 0 -1.231 Td [(refunding)12.3 ( the)12.3 ( incremental)12.3 ( retained)12.2 ( tax)12.2 ( credits)12.3 ( starting)12.3 ( from)12.3 ( the)12.3 ( tax)26 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (declaration period in April 2022.)Tj /T1_1 1 Tf -6.541 -2.462 Td [(V. )-883.5 (SEGMENT REPORT)]TJ /T1_0 1 Tf 0.023 Tw 2.181 -2.462 Td (Due to the highly integrated business and unified internal organi)Tj 0 Tc 0 Tw (s)Tj 0.025 Tc 0.023 Tw 27.994 0 Td (ational structure )Tj 0.042 Tc 0.07 Tw -27.994 -1.231 Td [(of)12.3 ( the)12.4 ( Group,)12.3 ( in)12.3 ( terms)12.3 ( of)12.3 ( technology)12.3 ( and)12.4 ( marketing)12.3 ( strategy,)12.3 ( the)12.3 ( management)17 ( )]TJ 0.06 Tc 0 -1.231 Td [(does)12.6 ( not)12.7 ( separately)12.6 ( manage)12.6 ( operating)12.6 ( activities)12.6 ( and)12.7 ( there)12.6 ( are)12.7 ( no)12.6 ( reportable)35 ( )]TJ 0.025 Tc -0.025 Tw 0 -1.231 Td (segments.)Tj /T1_1 1 Tf 0 Tw 0 -2.462 Td (Revenue from geographical information)Tj -0.025 Tw 0 -3.692 Td (Item)Tj 0 Tw 18.539 1.231 Td (From January to)Tj 3.121 -1.231 Td (June 2025)Tj /T1_0 1 Tf 6.323 1.231 Td (From January to)Tj 2.622 -1.231 Td (June 2024)Tj -30.605 -2.769 Td (The PRC \(excluding Hong Kong\))Tj /T1_1 1 Tf -0.025 Tw 18.791 0 Td (1,518,740,667.32)Tj /T1_0 1 Tf 8.722 0 Td (2,038,289,101.52)Tj 0 Tw -27.513 -1.231 Td (Other countries or regions)Tj -0.025 Tw 30.163 0 Td (758,367.88)Tj ET 0 0 0 1 K 0.5 w q 1 0 0 1 323.1496 463.9078 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 465.3088 Tm ( )Tj ET q 1 0 0 1 436.5354 463.9078 cm 0 0 m 102.047 0 l S Q BT /T1_0 1 Tf 13 0 0 13 430.8661 465.3088 Tm ( )Tj 0.025 Tc -0.025 Tw -26.602 -2.462 Td (Total)Tj /T1_1 1 Tf 18.791 -0 Td (1,518,740,667.32)Tj /T1_0 1 Tf 8.722 0 Td (2,039,047,469.40)Tj ET 2.5 w q 1 0 0 1 323.1496 427.7439 cm 0 0 m 102.047 0 l S Q 0.835 w q 1 0 0 1 323.1496 424.4114 cm 0 0 m 102.047 0 l S Q BT 0 Tc 0 Tw 13 0 0 13 317.4803 425.6449 Tm ( )Tj ET 2.5 w q 1 0 0 1 436.5355 427.7439 cm 0 0 m 102.047 0 l S Q 0.835 w q 1 0 0 1 436.5354 424.4114 cm 0 0 m 102.047 0 l S Q BT 13 0 0 13 430.8661 425.6449 Tm ( )Tj /T1_1 1 Tf 0.025 Tc -26.602 -2.604 Td (Information about major customers)Tj /T1_0 1 Tf 0.026 Tc 0.082 Tw 0 -2.462 Td [(F)0.5 (ro)0.5 (m)1 ( )0.5 (J)0.5 (a)0.5 (n)0.5 (ua)0.5 (r)0.5 (y)1 ( )0.5 (t)0.5 (o)1 ( )0.5 (J)0.5 (u)0.5 (ne)1 ( )0.6 (2)0.9 (0)1.1 (2)1 (5)1 (,)1 ( )0.5 (th)0.5 (e)1 ( )0.5 (C)0.5 (o)0.5 (m)0.5 (pa)0.5 (n)0.5 (y)1 ( )0.5 (h)0.5 (a)0.5 (s)1 ( )0.5 (th)0.5 (r)0.5 (e)0.5 (e)1 ( )0.5 (c)0.5 (u)0.5 (s)0.5 (to)0.5 (m)0.5 (e)0.5 (rs)1 ( )0.6 (\(F)0.5 (r)0.5 (o)0.5 (m)1 ( )0.5 (J)0.5 (an)0.5 (u)0.5 (a)0.5 (r)0.5 (y)1 ( )0.5 (to)1 ( )]TJ 0.031 Tc 0.077 Tw 0 -1.231 Td [(June)6 ( )0.5 (2)6 (0)6 (2)6 (4)6.1 (:)5.9 ( )0.6 (two)6 ( )0.6 (customers\))6 ( )0.5 (which)6 ( )0.5 (represented)6 ( )0.5 (over)6 ( )0.5 (1)6 (0)6 (%)6.1 ( )0.5 (of)6 ( )0.5 (the)6 ( )0.5 (Company\222s)6 ( )0.5 (total)6 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (external sales.)Tj 0 -2.462 Td (The external sales to the major customer during the year are as follows:\)Tj /T1_1 1 Tf -0.025 Tw 0 -3.692 Td (Customer)Tj 0 Tw 18.539 1.231 Td (From January to)Tj 3.121 -1.231 Td (June 2025)Tj /T1_0 1 Tf 6.323 1.231 Td (From January to)Tj 2.622 -1.231 Td (June 2024)Tj -30.605 -2.462 Td (Customer A)Tj -0.025 Tw 28.313 0 Td (240,548,443.66)Tj 0 Tw -28.313 -1.231 Td (Customer B)Tj /T1_1 1 Tf -0.025 Tw 19.591 0 Td (162,051,825.06)Tj /T1_0 1 Tf 8.722 0 Td (206,513,398.31)Tj 0 Tw -28.313 -1.231 Td (Customer C)Tj /T1_1 1 Tf -0.025 Tw 19.591 0 Td (241,006,673.79)Tj /T1_0 1 Tf 0 Tw -19.591 -1.231 Td (Customer D)Tj /T1_1 1 Tf -0.025 Tw 19.591 0 Td (160,116,790.22)Tj ET 0.5 w q 1 0 0 1 323.1496 163.3778 cm 0 0 m 102.047 0 l S Q BT 0 Tc 0 Tw 13 0 0 13 317.4803 164.7788 Tm ( )Tj ET q 1 0 0 1 436.5354 163.3778 cm 0 0 m 102.047 0 l S Q BT /T1_0 1 Tf 13 0 0 13 430.8661 164.7788 Tm ( )Tj 0.025 Tc -0.025 Tw -26.602 -2.462 Td (Total)Tj /T1_1 1 Tf 19.591 0 Td (563,175,289.07)Tj /T1_0 1 Tf 8.722 0 Td (447,061,841.97)Tj ET 2.5 w q 1 0 0 1 323.1496 127.2142 cm 0 0 m 102.047 0 l S Q 0.835 w q 1 0 0 1 323.1496 123.8817 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 125.1152 Tm ( )Tj ET 2.5 w q 1 0 0 1 436.5355 127.2142 cm 0 0 m 102.047 0 l S Q 0.835 w q 1 0 0 1 436.5354 123.8817 cm 0 0 m 102.047 0 l S Q BT /T1_0 1 Tf 13 0 0 13 430.8661 125.1152 Tm ( )Tj 0.025 Tc -0.025 Tw 11 0 2.9474 11 83.9105 96.7663 Tm (Note:)Tj 0.037 Tc 0.071 Tw 11 0 0 11 110.856 96.7663 Tm [( )128 (The)12 ( )0.5 (revenue)12 ( )0.5 (from)11.9 ( )0.5 (Customer)12 ( )0.5 (A,)11.9 ( )0.5 (Customer)12 ( )0.5 (B,)11.9 ( )0.6 (Customer)12 ( )0.5 (C)12 ( )0.5 (and)12 ( )0.5 (Customer)12.1 ( )0.5 (D)12 ( )0.5 (was)12 ( )0.5 (all)12 ( )0.5 (from)12 ( )]TJ 0.025 Tc 0 Tw 0.23 -1.273 Td (products of photovoltaic glass industry.)Tj ET endstreamendobj137 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 -0.025 Tw 13 0 0 13 113.3858 776.3179 Tm (4.)Tj 0.055 Tc 0.07 Tw [( )-1005.5 (Yan\222an)12.1 ( New)12.2 ( Energy,)12.1 ( a)12.1 ( subsidiary)12.1 ( of)12.2 ( the)12.1 ( Company,)12.1 ( was)12.1 ( accredited)29.9 ( )]TJ 0.119 Tc 2.181 -1.231 Td [(as)12.5 ( a)12.5 ( High)12.4 ( and)12.5 ( New)12.5 ( Technology)12.5 ( Enterprise)12.5 ( \(Certificate)12.5 ( No.)94 ( )]TJ 0.084 Tc 0 -1.231 Td [(GR)12.5 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0.081 Tw 0 -1.231 Td [(belongs)2 ( )0.5 (to)2 ( )0.5 (the)2 ( encouraged)2 ( )0.5 (industry)2 ( )0.5 (in)2 ( western)2 ( )0.5 (regions.)2 ( )0.5 (The)2 ( )0.5 (Company,)2 ( )]TJ 0.041 Tc 0.07 Tw 0 -1.231 Td [(Xianyang)12.4 ( Photovoltaic)12.5 ( and)12.4 ( Yan\222)12.4 ( an)12.5 ( New)12.5 ( Energy,)12.4 ( the)12.5 ( subsidiaries)12.5 ( of)16 ( )]TJ 0.052 Tc 0 -1.231 Td [(the)12.9 ( Company,)12.9 ( fulfilled)12.9 ( the)13 ( conditions)12.9 ( for)12.9 ( prefe)0.5 (renti)0.5 (al)12.9 ( tax)12.9 ( policy)13 ( of)27 ( )]TJ 0.025 Tc 0.081 Tw 0 -1.231 Td (the western development, was entitled to the preferential tax policy of \)Tj 0.041 Tc 0.07 Tw 0 -1.231 Td [(the)12.8 ( western)12.9 ( development)12.9 ( and)12.9 ( shall)12.9 ( be)12.9 ( subject)12.8 ( to)12.9 ( a)12.9 ( reduced)12.9 ( corporate)16 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (income tax rate at 15% during the Reporting Period.)Tj -0.025 Tw -2.181 -2.462 Td (2.)Tj 1.106 Tw [( )0.5 (On )]TJ 0.038 Tw 3.766 0 Td (29 October 2024)Tj (, 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(n)0.5 (d)18 ( )]TJ 0.046 Tc 0 -1.231 Td [(forward-looking)12.8 ( estimates)12.8 ( at)12.8 ( the)12.9 ( end)12.8 ( of)12.8 ( each)12.8 ( reporting)12.9 ( period.)12.8 ( Note)21 ( )]TJ 0.053 Tc 0 -1.231 Td [(III.)12.6 ( \(X)]TJ 0 Tc 0 Tw (I)Tj 0.053 Tc 0.07 Tw 3.368 0 Td [(\))12.6 ( and)12.6 ( Note)12.7 ( III.)12.6 ( \(XI)]TJ 0 Tc 0 Tw (I)Tj 0.053 Tc 0.07 Tw 8.979 0 Td [(\))12.6 ( disclose)12.7 ( information)12.6 ( related)12.6 ( to)12.6 ( all)12.6 ( key)28 ( )]TJ 0.025 Tc -0.025 Tw -12.346 -1.231 Td (assumptions.)Tj /T1_1 1 Tf 0 Tw 13 0 3.4833 13 112.0517 616.409 Tm [(5. )-1105.5 (Impairment of non-financial assets)]TJ /T1_0 1 Tf 0.048 Tc 0.07 Tw 13 0 0 13 141.7323 584.409 Tm [(The)12.7 ( management)12.6 ( of)12.7 ( the)12.7 ( Company)12.7 ( needs)12.7 ( to)12.7 ( make)12.7 ( a)12.6 ( judgment)12.7 ( on)12.7 ( the)23 ( )]TJ 0.025 Tc 0.047 Tw 0 -1.231 Td (asset impairment on the balance sheet date, especially when evaluating )Tj 0.041 Tc 0.07 Tw 0 -1.231 Td [(l)0.5 (o)0.5 (n)0.5 (g)0.5 (-)0.5 (t)0.5 (e)0.5 (r)0.5 (m)13 ( )0.5 (a)0.5 (s)0.5 (s)0.5 (e)0.5 (t)0.5 (s)0.5 (,)13 ( )0.5 (i)0.5 (n)0.5 (c)0.6 (lu)0.5 (d)0.5 (i)0.5 (n)0.5 (g)13 ( )0.5 (f)0.5 (i)0.5 (x)0.5 (e)0.5 (d)13 ( )0.5 (a)0.6 (s)0.5 (s)0.5 (e)0.5 (t)0.5 (s)0.5 (,)13 ( )0.5 (p)0.5 (r)0.5 (o)0.5 (j)0.5 (e)0.5 (c)0.5 (t)0.5 (s)13 ( )0.5 (u)0.5 (n)0.5 (d)0.5 (e)0.5 (r)13 ( )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 (,)16 ( )]TJ 0.061 Tc 0 -1.231 Td [(i)0.5 (n)0.5 (t)0.5 (a)0.6 (n)0.5 (g)0.5 (i)0.5 (b)0.5 (l)0.6 (e)13 ( )0.5 (a)0.5 (s)0.6 (s)0.5 (e)0.5 (t)0.5 (s)0.6 (,)13 ( )0.5 (e)0.5 (t)0.5 (c)0.6 (.)13 ( )0.5 (T)0.5 (h)0.5 (e)13.1 ( )0.5 (r)0.5 (e)0.6 (c)0.5 (o)0.5 (v)0.5 (e)0.6 (r)0.5 (a)0.5 (b)0.5 (l)0.6 (e)13 ( )0.5 (a)0.5 (m)0.6 (o)0.5 (u)0.5 (n)0.5 (t)13 ( )0.5 (i)0.6 (s)13 ( )0.5 (t)0.5 (h)0.5 (e)13.1 ( )0.5 (h)0.5 (i)0.5 (g)0.5 (h)0.6 (e)0.5 (r)13 ( )0.5 (v)0.5 (a)0.6 (l)0.5 (u)0.5 (e)36 ( )]TJ 0.053 Tc 0 -1.231 Td [(between)12.8 ( the)12.7 ( fair)12.8 ( value)12.8 ( of)12.7 ( the)12.8 ( asset)12.8 ( minus)12.8 ( the)12.8 ( disposal)12.8 ( expense)12.7 ( and)28 ( )]TJ 0.05 Tc 0 -1.231 Td [(t)0.5 (h)0.6 (e)13 ( )0.5 (p)0.6 (r)0.5 (e)0.6 (s)0.5 (e)0.5 (n)0.6 (t)13 ( )0.5 (v)0.5 (a)0.6 (l)0.5 (u)0.6 (e)13 ( )0.5 (o)0.6 (f)13 ( )0.5 (t)0.6 (h)0.5 (e)13 ( )0.6 (e)0.5 (x)0.6 (p)0.5 (e)0.5 (c)0.6 (t)0.5 (e)0.5 (d)13.1 ( )0.5 (f)0.5 (u)0.6 (t)0.5 (u)0.5 (r)0.6 (e)13 ( )0.5 (c)0.6 (a)0.5 (s)0.6 (h)13 ( )0.5 (f)0.6 (l)0.5 (o)0.5 (w)0.6 (.)13 ( )0.5 (T)0.6 (h)0.5 (e)13 ( )0.6 (r)0.5 (e)0.6 (v)0.5 (a)0.5 (l)0.6 (u)0.5 (a)0.5 (t)0.6 (i)0.5 (o)0.5 (n)25 ( )]TJ 0.029 Tc 0.079 Tw 0 -1.231 Td [(recoverable)4 ( )0.5 (amount)4 ( )0.5 (can)4 ( )0.5 (be)4 ( )0.5 (adjusted)4 ( )0.5 (at)4 ( )0.5 (each)4 ( )0.5 (impairment)4 ( )0.5 (test.)4 ( )0.5 (Note)4 ( )0.5 (III.)4 ( )]TJ 0.025 Tc -0.025 Tw 0 -1.231 Td (\(XXI)Tj 0 Tc 0 Tw (I)Tj 0.025 Tc 2.568 0 Td (\) disclose the relevant information.)Tj /T1_1 1 Tf -0.025 Tw 5.2 0 0 13 85.0394 440.409 Tm (\(XXXVIII\))Tj 0 Tw 13 0 0 13 110.758 440.409 Tm [( )72.9 (Determination method and selection basis for materiality criteria)]TJ -0.025 Tw 11.7 0 0 13 113.3859 408.409 Tm (Item)Tj 0 Tw 17.444 0 Td (Materiality criteria)Tj /T1_0 1 Tf -17.444 -2.462 Td (Significant recovery of allowance )Tj 0 Tc 11.7 0 0 13 284.4842 376.409 Tm ( )Tj 0.025 Tc 11.7 0 0 13 121.0394 360.409 Tm (for bad debts of receivables)Tj 16.79 1.231 Td (Single amount recovered or reversed of more )Tj 0.993 -1.231 Td (than 10% of the total assets of various )Tj 0 -1.231 Td (types of receivables)Tj -18.437 -1.231 Td (Significant construction in )Tj 0 Tc 11.7 0 0 13 248.6483 328.409 Tm ( )Tj 0.025 Tc -0.025 Tw 11.7 0 0 13 121.0394 312.409 Tm (progress)Tj 0 Tw 16.79 1.231 Td (Single project with a budget more than )Tj 0.993 -1.231 Td (RMB100 million)Tj -18.437 -1.231 Td (Significant accounts payable )Tj 0 Tc 11.7 0 0 13 259.3181 296.409 Tm ( )Tj 0.025 Tc 11.7 0 0 13 121.0394 280.409 Tm (and other payables)Tj 16.79 1.231 Td (Single accounts payable/other payables aged )Tj 0.993 -1.231 Td (more than 1 year account for more than )Tj 0 -1.231 Td (10% of the total accounts payable/other )Tj -0.025 Tw 0 -1.231 Td (payables)Tj ET endstreamendobj143 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 0.045 Tc 0.07 Tw 13 0 0 13 113.3858 776.3179 Tm [(e)0.6 (v)0.5 (e)0.6 (n)0.5 (t)0.5 (s)13.1 ( )0.5 (t)0.6 (h)0.5 (a)0.6 (t)13 ( )0.6 (w)0.5 (e)0.6 (r)0.5 (e)13.1 ( )0.5 (c)0.6 (o)0.6 (n)0.5 (s)0.5 (i)0.6 (d)0.5 (e)0.6 (r)0.5 (e)0.6 (d)13 ( )0.6 (t)0.5 (o)13.1 ( )0.5 (b)0.6 (e)13 ( )0.6 (j)0.5 (u)0.6 (s)0.5 (t)0.5 (i)0.6 (f)0.5 (i)0.6 (e)0.5 (d)13.1 ( )0.5 (i)0.6 (n)13 ( )0.6 (t)0.5 (h)0.6 (i)0.5 (s)13 ( )0.6 (c)0.6 (o)0.5 (n)0.5 (t)0.6 (e)0.5 (x)0.6 (t)0.5 (.)13.1 ( )0.5 (E)0.6 (s)0.5 (t)0.6 (i)0.5 (m)0.5 (a)0.6 (t)0.5 (e)0.6 (s)13 ( )0.6 (a)0.6 (n)0.5 (d)20 ( )]TJ 0.023 Tc 0 Tw 0 -1.231 Td [(ass)0.5 (umption)0.5 (s of a)0.5 ( sign)0.5 (ifica)0.5 (nt adj)0.5 (ustme)0.5 (nt risk)0.5 ( for t)0.5 (he c)0.5 (arryin)0.5 (g amou)0.5 (nt of a)0.5 (sset)0.5 (s)-2 ( )]TJ 0.025 Tc 0 -1.231 Td (and liabilities in the next year are as follows:)Tj /T1_1 1 Tf 13 0 3.4833 13 112.0517 712.3179 Tm [(1. )-1105.5 (Estimated service life and net residual value of fixed assets)]TJ /T1_0 1 Tf 0.031 Tc 0.077 Tw 13 0 0 13 141.7323 680.3179 Tm [(The)6 ( )0.5 (management)6 ( )0.5 (of)6 ( )0.5 (the)6.1 ( )0.5 (Company)6 ( )0.5 (confirms)6 ( )0.5 (the)6 ( )0.6 (estimated)6 ( )0.5 (service)6 ( )0.5 (life,)6 ( )]TJ 0.025 Tc 0.034 Tw 0 -1.231 Td (net residual value and related depreciation costs based on the historica\l )Tj 0.042 Tc 0.07 Tw 0 -1.231 Td [(e)0.5 (x)0.6 (p)0.5 (e)0.6 (r)0.5 (i)0.5 (e)0.6 (n)0.5 (c)0.6 (e)13 ( )0.5 (o)0.6 (f)13 ( )0.6 (t)0.5 (h)0.5 (e)13.1 ( )0.5 (a)0.6 (c)0.5 (t)0.5 (u)0.6 (a)0.5 (l)13.1 ( )0.5 (s)0.5 (e)0.6 (r)0.5 (v)0.6 (i)0.5 (c)0.5 (e)13.1 ( )0.5 (l)0.6 (i)0.5 (f)0.5 (e)13.1 ( )0.5 (o)0.5 (f)13.1 ( )0.5 (t)0.6 (h)0.5 (e)13 ( )0.6 (b)0.5 (u)0.6 (i)0.5 (l)0.5 (d)0.5 (i)0.6 (n)0.5 (g)0.5 (s)0.6 (,)13 ( )0.5 (m)0.6 (a)0.5 (c)0.6 (h)0.5 (i)0.6 (n)0.5 (e)0.5 (r)0.6 (y)13 ( )0.5 (a)0.6 (n)0.5 (d)17 ( )]TJ 0.025 Tc 0.007 Tw 0 -1.231 Td (equipment with similar properties or functions. Management will adjust )Tj 0.069 Tw 0 -1.231 Td (depreciation costs when previously estimated useful life is different or\ )Tj 0.041 Tc 0.07 Tw 0 -1.231 Td [(for)12.6 ( obsolete)12.6 ( or)12.6 ( sold)12.7 ( technically-obsolete)12.6 ( or)12.6 ( non-strategic)12.7 ( assets.)12.6 ( The)16 ( )]TJ 0.029 Tc 0.079 Tw 0 -1.231 Td [(actual)4 ( )0.5 (economic)4 ( )0.5 (life)4.1 ( )0.5 (may)4.1 ( )0.5 (differ)4 ( )0.5 (from)4 ( )0.5 (the)4.1 ( )0.5 (expected)4 ( )0.5 (useful)4 ( )0.6 (life,)4 ( )0.5 (and)4 ( )0.5 (the)4 ( )]TJ 0.024 Tc 0 Tw 0 -1.231 Td [(actual net residual value may also differ from the expected one. Regular\)-1 ( )]TJ 0.032 Tc 0.076 Tw 0 -1.231 Td [(inspection)7 ( )0.5 (of)7 ( )0.5 (depreciable)7 ( )0.6 (life,)7 ( )0.5 (estimated)7 ( )0.5 (net)7 ( )0.5 (residual)7 ( )0.5 (value)7 ( )0.5 (may)6.9 ( )0.6 (cause)7 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (changes and changes in depreciation costs for future periods.)Tj /T1_1 1 Tf 13 0 3.4833 13 112.0517 504.3179 Tm [(2. )-1105.5 (Net realizable value of the inventory)]TJ /T1_0 1 Tf 0.057 Tc 0.07 Tw 13 0 0 13 141.7323 472.3179 Tm [(The)12.5 ( net)12.5 ( realizable)12.5 ( value)12.6 ( of)12.5 ( the)12.5 ( inventory)12.5 ( is)12.5 ( equal)12.6 ( to)12.6 ( the)12.6 ( estimated)32 ( )]TJ 0.038 Tc 0 -1.231 Td [(selling)12.3 ( price)12.3 ( in)12.3 ( the)12.2 ( daily)12.3 ( business)12.2 ( activities)12.3 ( minus)12.3 ( the)12.3 ( estimated)12.3 ( cost)13 ( )]TJ 0.025 Tc 0.073 Tw 0 -1.231 Td (to occur at completion, the estimated sales expenses, and related taxes \)Tj 0.065 Tc 0.07 Tw 0 -1.231 Td [(and)12.5 ( fees.)12.5 ( The)12.5 ( estimate)12.5 ( is)12.4 ( based)12.5 ( on)12.5 ( current)12.4 ( market)12.5 ( conditions)12.5 ( and)40 ( )]TJ 0.048 Tc 0 -1.231 Td [(historical)12.8 ( experience)12.8 ( of)12.7 ( producing)12.8 ( and)12.7 ( selling)12.8 ( products)12.7 ( of)12.8 ( the)12.8 ( same)23 ( )]TJ 0.041 Tc 0 -1.231 Td [(nature,)12.4 ( which)12.5 ( may)12.4 ( change)12.4 ( significantly)12.4 ( by)12.4 ( technological)12.4 ( innovation,)16 ( )]TJ 0.039 Tc 0 -1.231 Td [(and)12.9 ( the)13 ( competitors\222)12.9 ( b)0.5 (ehavior)12.9 ( in)12.9 ( r)0.5 (esponse)12.9 ( to)12.9 ( s)0.5 (erious)12.9 ( industry)12.9 ( c)0.5 (ycles.)14 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (Management will reassess the estimate on the balance sheet date.)Tj /T1_1 1 Tf 13 0 3.4833 13 112.0517 328.3179 Tm [(3. )-1105.5 (Current period and deferred income tax)]TJ /T1_0 1 Tf 0.068 Tc 0.07 Tw 13 0 0 13 141.7323 296.3179 Tm [(The)12.7 ( Company)12.6 ( shall)12.6 ( pay)12.6 ( income)12.7 ( tax)12.7 ( in)12.7 ( different)12.7 ( jurisdictions)12.7 ( and)43 ( )]TJ 0.051 Tc 0 -1.231 Td [(make)12.1 ( significant)12.2 ( judgments)12.2 ( on)12.1 ( the)12.1 ( provision)12.1 ( of)12.2 ( income)12.1 ( tax)12.1 ( in)12.2 ( each)26 ( )]TJ 0.056 Tc 0 -1.231 Td [(jurisdiction.)12.7 ( In)12.7 ( daily)12.8 ( operations,)12.7 ( the)12.7 ( final)12.8 ( determined)12.7 ( tax)12.8 ( involved)31 ( )]TJ 0.052 Tc 0 -1.231 Td [(in)12.5 ( some)12.5 ( transactions)12.6 ( and)12.5 ( calculations)12.5 ( is)12.6 ( uncertain.)12.6 ( Considering)12.5 ( the)27 ( )]TJ 0.057 Tc 0 -1.231 Td [(long-term)12.5 ( nature)12.5 ( and)12.5 ( complexity)12.4 ( of)12.4 ( existing)12.5 ( provisions,)12.5 ( there)12.5 ( will)32.1 ( )]TJ 0.046 Tc 0 -1.231 Td [(be)12.3 ( differences)12.4 ( between)12.3 ( actual)12.3 ( results)12.4 ( and)12.3 ( assumptions,)12.4 ( and)12.4 ( relevant)21 ( )]TJ 0.025 Tc 0.062 Tw 0 -1.231 Td (assumptions will change in the future, thus affecting the determination \)Tj 0 Tw 0 -1.231 Td (of current income tax and deferred income tax.)Tj 0.049 Tc 0.07 Tw 0 -2.462 Td [(When)12.6 ( the)12.5 ( management)12.6 ( believes)12.5 ( that)12.5 ( it)12.5 ( is)12.5 ( likely)12.5 ( to)12.5 ( deduct)12.5 ( sufficient)24 ( )]TJ 0.054 Tc 0 -1.231 Td [(temporary)12.8 ( difference)12.8 ( or)12.8 ( income)12.8 ( tax)12.8 ( loss)12.8 ( in)12.8 ( the)12.8 ( future,)12.8 ( the)12.8 ( deferred)29 ( )]TJ 0.025 Tc 0.006 Tw 0 -1.231 Td (income tax assets related to the temporary difference or income tax loss\ )Tj -0.025 Tw 0 -1.231 Td (are )Tj 1.644 0 Td (recognised)Tj 0.073 Tw (. When the expected result is different from that before, )Tj 0.071 Tw -1.644 -1.231 Td [(the )0.5 (difference will )0.5 (affect )0.5 (the recognition of )0.5 (deferred )0.5 (income tax )0.5 (assets )]TJ 0.049 Tc 0.07 Tw 0 -1.231 Td [(and)12.1 ( current)12.1 ( income)12.1 ( tax)12.1 ( expenses,)12.1 ( which)12.1 ( are)12.1 ( included)12.2 ( in)12.1 ( the)12.2 ( current)24 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (period of the estimated change.)Tj ET endstreamendobj142 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 0.01 Tw 13 0 0 13 113.3858 776.3179 Tm [(The )0.5 (profits )0.5 (or )0.5 (losses from )0.5 (continuing operations )0.5 (and )0.5 (discontinued )0.5 (operations )]TJ 0.042 Tc 0.07 Tw 0 -1.231 Td [(are)12.3 ( presented)12.3 ( in)12.2 ( the)12.3 ( income)12.2 ( statement,)12.3 ( respectively.)12.3 ( The)12.3 ( profits)12.3 ( or)12.2 ( losses)17 ( )]TJ 0.069 Tc 0 -1.231 Td [(from)12.9 ( discontinued)12.9 ( operations)12.9 ( such)12.9 ( as)12.9 ( impairment)12.9 ( losses)12.9 ( and)12.9 ( reversed)44 ( )]TJ 0.061 Tc 0 -1.231 Td [(amounts)12.1 ( and)12.1 ( the)12.1 ( profits)12.2 ( or)12.1 ( losses)12.1 ( of)12.1 ( disposal)12.1 ( shall)12.1 ( be)12.1 ( presented)12 ( as)12.1 ( the)36.1 ( )]TJ 0.029 Tc 0.079 Tw 0 -1.231 Td [(profits)4 ( )0.5 (or)4 ( )0.5 (losses)4.1 ( )0.5 (from)4 ( )0.5 (discontinued)4 ( )0.5 (operations.)4 ( )0.5 (For)4 ( )0.5 (discontinued)4 ( )0.6 (operations)4 ( )]TJ 0.056 Tc 0.07 Tw 0 -1.231 Td [(presented)12.5 ( in)12.5 ( the)12.6 ( current)12.6 ( period,)12.5 ( the)12.6 ( information)12.6 ( originally)12.5 ( presented)12.6 ( as)31 ( )]TJ 0.054 Tc 0 -1.231 Td [(the)12.9 ( )0.5 (profits)12.9 ( or)13 ( losse)0.5 (s)12.9 ( from)12.9 ( c)0.5 (ontinuing)12.9 ( )0.5 (operations)13 ( in)12.9 ( the)13 ( curren)0.5 (t)12.9 ( financ)0.5 (ial)29 ( )]TJ 0 -1.231 Td [(s)0.5 (tat)0.5 (em)0.5 (en)0.5 (ts)13 ( s)0.5 (ha)0.5 (ll)12.9 ( )0.5 (be)13 ( p)0.5 (re)0.5 (se)0.5 (nt)0.5 (ed)13 ( a)0.5 (s)12.9 ( )0.5 (th)0.5 (e)12.9 ( )0.5 (pro)0.5 (fi)0.5 (ts)13 ( or)13 ( l)0.5 (os)0.5 (se)0.5 (s)12.9 ( )0.5 (fr)0.5 (om)13 ( di)0.5 (sc)0.5 (on)0.5 (ti)0.5 (nue)0.5 (d)29 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (operations during comparable accounting periods again.)Tj /T1_1 1 Tf -0.025 Tw 5.2 0 0 13 85.0394 616.3179 Tm (\(XXXVI\))Tj 0 Tw 13 0 0 13 106.4525 616.3179 Tm [( )-258.3 (Segment reporting)]TJ /T1_0 1 Tf 0.065 Tw 0.533 -2.462 Td (The Company will determine operation segment on the basis of the interna\l )Tj 0.062 Tc -0.062 Tw 0 -1.231 Td (organi)Tj 0 Tc 0 Tw (s)Tj 0.062 Tc 0.07 Tw 3.379 0 Td [(ational)12.3 ( structure,)12.3 ( management)12.3 ( requirements)12.3 ( and)12.3 ( internal)12.3 ( report)37 ( )]TJ 0.025 Tc 0.05 Tw -3.379 -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)12.2 ( of)12.1 ( the)12.2 ( Company)12.1 ( that)12.1 ( meets)12.1 ( the)44 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (following conditions simultaneously:)Tj -0.025 Tw 0 -2.462 Td (\(1\))Tj 0 Tc 0 Tw ( )Tj 0.025 Tc 0.031 Tw 2.181 0 Td [(the component is able to generate )0.5 (revenues and incur expenses )0.5 (from its )]TJ 0 Tw 0 -1.231 Td (ordinary activities;)Tj -0.025 Tw -2.18 -2.462 Td (\(2\))Tj 0 Tc 0 Tw ( )Tj 0.058 Tc 0.07 Tw 2.18 0 Td [(whose)13 ( opera)0.5 (ting)12.9 ( resu)0.5 (lts)12.9 ( ar)0.5 (e)12.9 ( regula)0.5 (rly)12.9 ( eva)0.5 (luated)12.9 ( b)0.5 (y)12.9 ( the)12.9 ( Com)0.5 (pany\222s)33 ( )]TJ 0.035 Tc 0.073 Tw 0 -1.231 Td [(management)10 ( )0.5 (to)10 ( )0.5 (make)10 ( )0.5 (decisions)10 ( )0.5 (about)10 ( )0.5 (resources)10 ( )0.5 (to)10 ( )0.5 (be)10 ( )0.6 (allocated)10 ( )0.5 (to)10 ( )0.5 (the)10 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (segment and to assess its performance;)Tj -0.025 Tw -2.18 -2.462 Td (\(3\))Tj 0 Tc 0 Tw ( )Tj 0.034 Tc 0.074 Tw 2.18 0 Td [(for)9 ( )0.5 (which)9 ( )0.5 (the)9 ( )0.5 (accounting)9 ( )0.5 (information)9 ( )0.5 (on)9 ( )0.5 (financial)9 ( )0.5 (position,)9 ( )0.5 (operating)8.9 ( )]TJ 0.064 Tc 0.07 Tw 0 -1.231 Td [(results)12.7 ( and)12.7 ( cash)12.7 ( flows)12.7 ( is)12.7 ( available)12.7 ( to)12.7 ( the)12.7 ( Company.)12.7 ( Two)12.7 ( or)12.7 ( more)39 ( )]TJ 0.025 Tc 0.061 Tw 0 -1.231 Td (operating segments may be aggregated into a single operating segment )Tj 0.071 Tc 0.07 Tw 0 -1.231 Td [(if)12.6 ( they)12.7 ( have)12.7 ( similar)12.7 ( economic)12.6 ( characteristics)12.7 ( and)12.7 ( meet)12.7 ( specified)46 ( )]TJ 0.025 Tc -0.025 Tw 0 -1.231 Td (conditions.)Tj /T1_1 1 Tf 5.2 0 0 13 85.0394 248.3179 Tm (\(XXXVII\))Tj 0 Tw 13 0 0 13 108.6053 248.3179 Tm [( )-92.8 (Main Accounting Estimates and Judgments)]TJ /T1_0 1 Tf 0.04 Tc 0.07 Tw 0.368 -2.462 Td [(Estimates)12.5 ( and)12.4 ( judgments)12.4 ( are)12.4 ( assessed)12.4 ( based)12.4 ( on)12.4 ( past)12.4 ( experience)12.4 ( and)12.4 ( other)15.1 ( )]TJ 0.071 Tc 0 -1.231 Td [(factors)12.2 ( \(including)12.2 ( reasonable)12.2 ( predictions)12.2 ( of)12.2 ( future)12.2 ( events)12.2 ( in)12.2 ( relevant)46.1 ( )]TJ 0.043 Tc 0 -1.231 Td [(circumstances\).)12.7 ( Estimates)12.8 ( were)12.8 ( continuously)12.7 ( assessed)12.8 ( and)12.8 ( were)12.8 ( based)12.7 ( on)18 ( )]TJ 0.052 Tc 0 -1.231 Td [(historical)12.8 ( experience)12.7 ( and)12.8 ( other)12.8 ( factors,)12.8 ( including)12.7 ( expectations)12.7 ( of)12.8 ( future)27.1 ( )]TJ ET endstreamendobj122 0 obj<>/Font<>/ProcSet[/PDF/Text]>>/TrimBox[0.0 0.0 595.276 841.89]/Type/Page/PieceInfo</LastModified/NumberOfPageItemsInPage 1/NumberofPages 1/OriginalDocumentID/PageItemUIDToLocationDataMap<>/PageTransformationMatrixList<>/PageUIDList<>/PageWidthList<>>>>>>>endobj123 0 obj<>/Font<>/ProcSet[/PDF/Text]>>/TrimBox[0.0 0.0 595.276 841.89]/Type/Page/PieceInfo</LastModified/NumberOfPageItemsInPage 1/NumberofPages 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0.025 Tc 12 0 0 12 281.8878 18.7502 Tm (\226 65 \226)Tj 0.06 Tw 13 0 0 13 170.0787 776.3179 Tm (If the transfer of assets in the after-sale and leaseback transaction )Tj 0.047 Tw 0 -1.231 Td (is not a sale, the Company, as a lessee, continues to )Tj -0.025 Tw (recognise)Tj 0.047 Tw ( the )Tj 0.028 Tc 0.08 Tw 0 -1.231 Td [(transferred)3 ( )0.5 (assets)3 ( )0.5 (and)3 ( )]TJ -0.028 Tw 9.725 0 Td (recognise)Tj 0.08 Tw [(s)3 ( )0.5 (a)3 ( )0.5 (financial)3 ( )0.5 (liability)3 ( )0.5 (equal)3 ( )0.5 (to)3 ( )0.5 (the)3 ( )]TJ -9.725 -1.231 Td [(transfer)3 ( )0.5 (income.)3 ( )0.5 (For)3 ( )0.5 (details)3 ( )0.5 (of)3 ( )0.5 (accounting)3 ( )0.5 (treatment)3 ( )0.6 (for)3 ( )0.5 (financial)3 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (liabilities, please see Note \223III. \()Tj -0.025 Tw (XI)Tj 0 Tw (\) Financial instruments\224.)Tj 13 0 3.4833 13 140.3981 680.3179 Tm [(\(2\) )-664.5 (As a lessor)]TJ 0.06 Tw 13 0 0 13 170.0787 648.3179 Tm (If the transfer of assets in the after-sale and leaseback transaction )Tj 0.038 Tc 0.07 Tw 0 -1.231 Td [(is)12.7 ( a)12.8 ( sale,)12.8 ( the)12.8 ( Company,)12.8 ( as)12.8 ( a)12.8 ( lessor,)12.8 ( accounts)12.8 ( for)12.8 ( asset)12.8 ( purchase,)13 ( )]TJ 0.049 Tc 0 -1.231 Td [(and)12.2 ( accounts)12.2 ( for)12.2 ( asset)12.2 ( lease)12.3 ( in)12.2 ( accordance)12.2 ( with)12.2 ( policies)12.2 ( in)12.2 ( the)24.1 ( )]TJ 0.038 Tc 0 -1.231 Td [(afore)0.5 (mentioned)12.9 ( \223)12.9 (2)12.9 (.)12.9 ( The)13 ( Company)12.9 ( as)12.9 ( a)13 ( lessor\224;)12.9 ( if)13 ( the)12.9 ( transfer)13 ( of)13 ( )]TJ 0.025 Tc 0.064 Tw 0 -1.231 Td (assets in the after-sale and leaseback transaction is not a sale, the )Tj 0.04 Tc 0.07 Tw 0 -1.231 Td [(Company,)12.8 ( as)12.7 ( a)12.9 ( lessor,)12.8 ( does)12.8 ( not)12.8 ( )]TJ -0.04 Tw (recognise)Tj 0.07 Tw 18.362 0 Td [( the)12.8 ( transferred)12.8 ( assets,)14.9 ( )]TJ 0.03 Tc -0.03 Tw -18.362 -1.231 Td [(but)5 ( )]TJ 1.72 0 Td (recognise)Tj 0.078 Tw [(s)5 ( )0.5 (a)5 ( )0.5 (financ)0.5 (ial)5 ( )0.5 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[(t)0.5 (o)13 ( )0.6 (a)13 ( )0.5 (s)0.6 (p)0.5 (e)0.5 (c)0.6 (i)0.5 (a)0.5 (l)13 ( )0.6 (p)0.5 (u)0.5 (r)0.5 (p)0.5 (o)0.6 (s)0.5 (e)13 ( )0.6 (e)0.5 (n)0.5 (t)0.5 (i)0.6 (t)0.5 (y)0.5 (,)13 ( )0.5 (w)0.6 (h)0.5 (i)0.5 (c)0.6 (h)13 ( )0.5 (t)0.5 (h)0.6 (e)0.5 (n)13 ( )0.5 (i)0.6 (s)0.5 (s)0.5 (u)0.5 (e)0.6 (s)13 ( )0.5 (s)0.6 (e)0.5 (c)0.5 (u)0.5 (r)0.6 (i)0.5 (t)0.5 (i)0.5 (e)0.6 (s)13 ( )0.5 (t)0.5 (o)13.1 ( )0.5 (i)0.5 (n)0.5 (v)0.6 (e)0.5 (s)0.5 (t)0.5 (o)0.6 (r)0.5 (s)0.5 (,)13 ( )0.6 (t)0.5 (h)0.5 (e)22 ( )]TJ 0.048 Tc 0 -1.231 Td [(transfer)12.1 ( of)12.2 ( these)12.2 ( financial)12.1 ( assets)12.2 ( meets)12.2 ( the)12.1 ( conditions)12.2 ( for)12.2 ( derecognition.)23 ( )]TJ 0.042 Tc 0 -1.231 Td [(For)12.3 ( the)12.3 ( prerequisites)12.3 ( for)12.3 ( derecognition)12.3 ( of)12.2 ( financial)12.3 ( assets,)12.3 ( please)12.3 ( refer)12.2 ( to)17 ( )]TJ 0.051 Tc 0 -1.231 Td [(the)12.9 ( aforementioned)12.9 ( financial)12.9 ( asset)12.9 ( transfer.)12.8 ( During)12.9 ( the)12.9 ( transfer)12.9 ( process,)26 ( )]TJ 0.06 Tc 0 -1.231 Td [(t)0.5 (h)0.5 (e)13.1 ( )0.5 (C)0.6 (o)0.5 (m)0.5 (p)0.5 (a)0.6 (n)0.5 (y)13 ( )0.5 (d)0.5 (o)0.6 (e)0.5 (s)13 ( )0.6 (n)0.5 (o)0.5 (t)13 ( )0.6 (r)0.5 (e)0.5 (t)0.6 (a)0.5 (i)0.5 (n)13 ( )0.6 (t)0.5 (h)0.5 (e)13 ( )0.6 (r)0.5 (i)0.5 (g)0.6 (h)0.5 (t)0.5 (s)13 ( )0.6 (a)0.5 (n)0.5 (d)13 ( )0.6 (i)0.5 (n)0.5 (t)0.5 (e)0.6 (r)0.5 (e)0.5 (s)0.6 (t)0.5 (s)13 ( )0.6 (o)0.5 (f)13 ( )0.5 (t)0.6 (h)0.5 (e)13 ( )0.6 (t)0.5 (r)0.5 (a)0.6 (n)0.5 (s)0.5 (f)0.5 (e)0.6 (r)0.5 (r)0.5 (e)0.6 (d)35 ( )]TJ 0.045 Tc 0 -1.231 Td [(financial)12.7 ( assets)12.8 ( and)12.8 ( only)12.7 ( provides)12.7 ( collection)12.7 ( services)12.8 ( in)12.7 ( accordance)12.7 ( with)20 ( )]TJ 0.047 Tc 0 -1.231 Td [(the)12 ( agreement.)12.1 ( During)12 ( the)12.1 ( securiti)]TJ 0 Tc 0 Tw (s)Tj 0.047 Tc 0.07 Tw 15.915 0 Td [(ation)12.1 ( process,)12.1 ( the)12.1 ( difference)12.1 ( between)22 ( )]TJ 0.028 Tc 0.08 Tw -15.915 -1.231 Td [(the)3 ( )0.5 (book)3 ( )0.5 (value)3 ( )0.5 (of)3 ( )0.6 (the)3 ( )0.6 (de)]TJ -0.028 Tw (recognised)Tj 0.08 Tw 15.31 0 Td [( )0.5 (financial)3 ( )0.5 (assets)3 ( )0.5 (and)3 ( )0.5 (its)3 ( )0.5 (consideration)3 ( )0.6 (is)3 ( )]TJ 0.025 Tc -0.025 Tw -15.31 -1.231 Td (recognised)Tj 0.066 Tw ( as a securiti)Tj 0 Tc 0 Tw (s)Tj 0.025 Tc 0.066 Tw 10.514 0 Td (ation gain or loss and included in the current profit )Tj 0 Tw -10.514 -1.231 Td (and loss.)Tj /T1_1 1 Tf -0.025 Tw 5.85 0 0 13 85.0394 264.3179 Tm (\(XXXV\))Tj 0 Tw 13 0 0 13 106.7073 264.3179 Tm [( )-238.7 (Discontinued operation)]TJ /T1_0 1 Tf 0.02 Tw 0.514 -2.462 Td (Discontinued operation refers to a component that meet one of the follow\ing )Tj 0.026 Tc 0.082 Tw 0 -1.231 Td [(conditions)1 ( )0.5 (and)1 ( )0.5 (can)1 ( )0.5 (be)1 ( )0.5 (distinguished)1 ( )0.5 (separately)1 ( )0.5 (and)1 ( )0.5 (has)1 ( )0.5 (been)1 ( )0.5 (disposed)1 ( )0.5 (of)1 ( )0.5 (or)1 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (classified by the Company as held for sale:)Tj 0.047 Tc 0.07 Tw 0 -2.462 Td [(1)22 (.)22 ( )-1013.5 (represents)12.8 ( a)12.8 ( separate)12.8 ( major)12.9 ( line)12.8 ( of)12.9 ( business)12.8 ( or)12.8 ( geographical)12.8 ( area)12.9 ( of)22 ( )]TJ 0.025 Tc -0.025 Tw 2.18 -1.231 Td (operations;)Tj 0.078 Tw -2.18 -2.462 Td [(2. )-1027.5 (is )0.5 (part )0.5 (of )0.5 (a )0.5 (single )0.6 (coordinated )0.6 (plan )0.6 (to )0.5 (dispose )0.6 (of )0.5 (a )0.5 (separate )0.5 (major )0.6 (line )]TJ 0 Tw 2.18 -1.231 Td (of business or geographical area of operations;)Tj -2.18 -2.462 Td [(3. )-1105.5 (is a subsidiary acquired exclusively with a view to resale.)]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 64 \226)Tj 0.024 Tc 13 0 0 13 170.0787 776.3179 Tm [(When a financial lease is changed and the following conditions are)-0.9 ( )]TJ 0.025 Tc 0.006 Tw 0 -1.231 Td (simultaneously met, the Company accounts for the lease change as )Tj 0 Tw 0 -1.231 Td (a separate lease:)Tj 0.069 Tw 0 -2.462 Td (The change expands the scope of lease by adding the right to use )Tj 0 Tw 0 -1.231 Td (one or more leased assets;)Tj 0.042 Tc 0.07 Tw 0 -2.462 Td [(T)0.5 (h)0.5 (e)13.1 ( )0.5 (c)0.5 (o)0.5 (n)0.5 (s)0.5 (i)0.6 (d)0.5 (e)0.5 (r)0.5 (a)0.5 (t)0.5 (i)0.6 (o)0.5 (n)13 ( )0.5 (a)0.5 (n)0.5 (d)13 ( )0.6 (t)0.5 (h)0.5 (e)13 ( )0.5 (s)0.5 (e)0.6 (p)0.5 (a)0.5 (r)0.5 (a)0.6 (t)0.5 (e)13 ( )0.5 (p)0.5 (r)0.5 (i)0.6 (c)0.5 (e)13 ( )0.5 (o)0.5 (f)13 ( )0.6 (t)0.5 (h)0.5 (e)13 ( )0.5 (e)0.6 (x)0.5 (p)0.5 (a)0.5 (n)0.5 (d)0.5 (e)0.6 (d)13 ( )0.5 (s)0.5 (c)0.5 (o)0.5 (p)0.5 (e)17.1 ( )]TJ 0.045 Tc 0 -1.231 Td [(of)12.7 ( lease)12.8 ( are)12.7 ( equivalent)12.7 ( to)12.7 ( the)12.8 ( amount)12.7 ( adjusted)12.7 ( according)12.7 ( to)12.8 ( the)20 ( )]TJ 0.025 Tc -0.025 Tw 0 -1.231 Td (contract.)Tj 0.055 Tc 0.07 Tw 0 -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 0.025 Tc 0.067 Tw 0 -1.231 Td (separate lease, the Company deals with the lease after the change )Tj 0 Tw 0 -1.231 Td (according to the following situation:)Tj 0.095 Tc 0.07 Tw 0 -2.462 Td [(In)12.5 ( case)12.5 ( where)12.5 ( the)12.5 ( lease)12.5 ( would)12.5 ( have)12.6 ( been)12.5 ( classified)12.5 ( as)12.5 ( an)70 ( )]TJ 0.051 Tc 0 -1.231 Td [(op)0.5 (er)0.5 (at)0.5 (in)0.5 (g)12.9 ( l)0.5 (ea)0.5 (se)13 ( )0.5 (as)0.5 (sum)0.5 (in)0.5 (g)12.9 ( t)0.5 (he)13 ( m)0.5 (od)0.5 (ifi)0.5 (ca)0.5 (ti)0.5 (on)13 ( be)0.5 (c)0.5 (ame)13 ( )0.5 (ef)0.5 (fe)0.5 (cti)0.5 (ve)13 ( a)0.5 (t)26 ( )]TJ 0.039 Tc 0 -1.231 Td [(the)12.9 ( commencement)12.8 ( date)12.9 ( of)12.8 ( the)12.9 ( lease,)12.9 ( the)12.9 ( Company)12.9 ( accounts)12.9 ( for)14 ( )]TJ 0.033 Tc 0.075 Tw 0 -1.231 Td [(it)8 ( )0.5 (as)8 ( )0.5 (a)8 ( )0.5 (new)8 ( )0.5 (lease)8 ( )0.5 (from)8.1 ( )0.5 (the)8.1 ( )0.5 (effective)8 ( )0.5 (date)8.1 ( )0.5 (of)8 ( )0.5 (the)8 ( )0.5 (modification)8 ( )0.5 (and)8 ( )]TJ 0.041 Tc 0.07 Tw 0 -1.231 Td [(the)12.6 ( net)12.6 ( investment)12.6 ( in)12.6 ( the)12.6 ( lease)12.5 ( prior)12.6 ( to)12.5 ( the)12.5 ( effective)12.5 ( date)12.6 ( of)12.6 ( the)16 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (modification is taken as the carrying amount of the leased assets;)Tj 0.106 Tc 0.07 Tw 0 -2.462 Td [(In)12.5 ( case)12.5 ( where)12.5 ( the)12.6 ( lease)12.6 ( would)12.5 ( have)12.5 ( been)12.5 ( classified)12.5 ( as)12.5 ( a)81.1 ( )]TJ 0.051 Tc 0 -1.231 Td [(fi)0.5 (na)0.5 (nc)0.5 (in)0.5 (g)12.9 ( l)0.5 (ea)0.5 (se)13 ( )0.5 (as)0.5 (sum)0.5 (in)0.5 (g)12.9 ( t)0.5 (he)13 ( m)0.5 (od)0.5 (ifi)0.5 (ca)0.5 (ti)0.5 (on)13 ( be)0.5 (c)0.5 (ame)13 ( )0.5 (ef)0.5 (fe)0.5 (cti)0.5 (ve)13 ( a)0.5 (t)26 ( )]TJ 0.067 Tc 0 -1.231 Td [(the)12.3 ( commencement)12.3 ( date)12.3 ( of)12.3 ( the)12.3 ( lease,)12.3 ( the)12.3 ( Company)12.3 ( conducts)42 ( )]TJ 0.028 Tc 0.08 Tw 0 -1.231 Td [(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)3 ( )0.5 (t)0.5 (r)0.5 (e)0.5 (a)0.5 (t)0.5 (m)0.5 (e)0.5 (n)0.5 (t)3 ( )0.5 (i)0.5 (n)3 ( )0.5 (a)0.5 (c)0.5 (c)0.5 (o)0.5 (r)0.5 (d)0.5 (a)0.5 (n)0.5 (c)0.5 (e)3 ( )0.5 (w)0.6 (i)0.5 (th)3 ( )0.6 (th)0.5 (e)3.1 ( )0.5 (p)0.5 (o)0.5 (li)0.5 (c)0.6 (y)2.9 ( )0.6 (re)0.6 (g)0.5 (a)0.5 (r)0.5 (d)0.5 (i)0.5 (n)0.5 (g)2.9 ( )0.6 (th)0.5 (e)3.1 ( )]TJ 0.034 Tc 0.074 Tw 0 -1.231 Td [(modification)9 ( )0.5 (or)9 ( )0.5 (renegotiation)9.1 ( of)9 ( )0.5 (contracts)9 ( )0.5 (described)9 ( )0.5 (in)9 ( )0.5 (this)9 ( )0.5 (Note)9.1 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (\223III. \()Tj -0.025 Tw (XI)Tj 0 Tw (\) \226 Financial instruments\224.)Tj /T1_1 1 Tf 13 0 3.4833 13 112.0517 312.3179 Tm [(3. )-1105.5 (After-sale and leaseback transactions)]TJ /T1_0 1 Tf 0.047 Tc 0.07 Tw 13 0 0 13 141.7323 280.3179 Tm [(The)12.9 ( Company)12.8 ( assesses)12.8 ( and)12.9 ( determines)12.9 ( whether)12.8 ( the)12.8 ( asset)12.8 ( transfer)12.8 ( in)22 ( )]TJ 0.045 Tc 0 -1.231 Td [(the)12.4 ( after-sale)12.3 ( and)12.3 ( leaseback)12.3 ( transaction)12.3 ( is)12.3 ( a)12.4 ( sale)12.4 ( in)12.3 ( accordance)12.3 ( with)20 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (principles described in Note \223III. \()Tj -0.025 Tw (XXIX)Tj 0 Tw (\) Revenue\224.)Tj 13 0 3.4833 13 140.3981 216.3179 Tm [(\(1\) )-664.5 (As a lessee)]TJ 0.033 Tc 0.075 Tw 13 0 0 13 170.0787 184.3179 Tm [(I)0.5 (f)8 ( )0.5 (th)0.5 (e)8 ( )0.5 (a)0.5 (ss)0.5 (e)0.5 (t)8 ( )0.5 (tr)0.5 (a)0.5 (ns)0.5 (fe)0.5 (r)8 ( )0.5 (i)0.5 (n)8 ( )0.5 (th)0.5 (e)8 ( )0.5 (a)0.5 (ft)0.5 (e)0.5 (r-)0.5 (s)0.5 (al)0.5 (e)8 ( )0.5 (a)0.5 (nd)8 ( )0.5 (l)0.5 (ea)0.5 (s)0.5 (e)0.5 (ba)0.5 (c)0.5 (k)8 ( )0.5 (tr)0.5 (an)0.5 (s)0.5 (ac)0.5 (t)0.5 (io)0.5 (n)8 ( )0.5 (is)8 ( )]TJ 0.025 Tc 0.07 Tw 0 -1.231 Td (a sale, the Company, as a lessee, measures the right-of-use assets )Tj 0.044 Tc 0 -1.231 Td [(f)0.6 (o)0.5 (r)0.6 (m)0.5 (e)0.6 (d)13 ( )0.6 (b)0.5 (y)13.1 ( )0.6 (t)0.5 (h)0.5 (e)13.1 ( )0.6 (a)0.5 (f)0.6 (t)0.5 (e)0.6 (r)0.6 (-)0.5 (s)0.6 (a)0.5 (l)0.6 (e)13.1 ( )0.5 (a)0.6 (n)0.5 (d)13.1 ( )0.5 (l)0.6 (e)0.6 (a)0.5 (s)0.6 (e)0.5 (b)0.6 (a)0.6 (c)0.5 (k)13.1 ( )0.5 (b)0.6 (a)0.5 (s)0.6 (e)0.6 (d)13 ( )0.6 (o)0.5 (n)13.1 ( )0.5 (t)0.6 (h)0.5 (e)13.1 ( )0.6 (p)0.5 (a)0.6 (r)0.5 (t)13.1 ( )0.5 (o)0.6 (f)13 ( )0.6 (t)0.6 (h)0.5 (e)19 ( )]TJ 0.025 Tc 0.044 Tw 0 -1.231 Td (book value of the original assets related to the use rights obtained )Tj 0.012 Tw 0 -1.231 Td (from the leaseback, and )Tj -0.025 Tw (recognise)Tj 0.012 Tw ( relevant gains or losses only for )Tj 0 Tw 0 -1.231 Td (the right to transfer to the lessor.)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 63 \226)Tj /T1_1 1 Tf 13 0 3.4833 13 112.0517 776.409 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 744.409 Tm [(At)12.5 ( the)12.4 ( commencement)12.4 ( date)12.5 ( of)12.4 ( lease)12.5 ( term,)12.4 ( the)12.5 ( Company)12.4 ( classifies)38 ( )]TJ 0.031 Tc 0.077 Tw 0 -1.231 Td [(l)0.5 (e)0.5 (as)0.5 (e)0.5 (s)6 ( )0.5 (a)0.5 (s)6 ( )0.5 (f)0.5 (in)0.5 (a)0.5 (n)0.5 (ci)0.5 (n)0.5 (g)6 ( )0.5 (le)0.5 (a)0.5 (s)0.5 (e)0.5 (s)6 ( )0.5 (a)0.5 (nd)6 ( )0.5 (o)0.5 (p)0.5 (er)0.5 (a)0.5 (t)0.5 (in)0.5 (g)6 ( )0.5 (l)0.5 (e)0.5 (as)0.5 (e)0.5 (s)0.5 (.)6 ( )0.5 (A)6 ( )0.5 (f)0.5 (i)0.5 (na)0.5 (n)0.5 (ci)0.5 (n)0.5 (g)6 ( )0.5 (l)0.5 (ea)0.5 (s)0.5 (e)6 ( )0.5 (i)0.5 (s)6 ( )0.5 (a)6 ( )]TJ 0.025 Tc 0.076 Tw 0 -1.231 Td (lease that transfers substantially all the risks and rewards incidental \to )Tj 0.034 Tc 0.074 Tw 0 -1.231 Td [(ownership)9 ( )0.5 (of)9 ( )0.5 (a)9 ( )0.5 (leased)9 ( )0.5 (asset,)9 ( )0.5 (irrespective)9 ( )0.5 (of)9 ( )0.5 (whether)9 ( )0.5 (the)9 ( )0.5 (ownership)9 ( )0.5 (of)9 ( )]TJ 0.032 Tc 0.076 Tw 0 -1.231 Td [(the)7 ( )0.5 (asset)7 ( )0.5 (is)7 ( )0.5 (eventually)7 ( )0.5 (transferred.)7.1 ( )0.5 (An)7 ( )0.5 (operating)6.9 ( )0.6 (lease)7 ( )0.5 (is)7 ( )0.5 (a)7 ( )0.5 (lease)7 ( )0.5 (other)7 ( )]TJ 0.025 Tc 0.062 Tw 0 -1.231 Td [(than a financing )0.5 (lease. As )0.5 (a )0.5 (sub-leasing )0.5 (lessor, )0.5 (the Company )0.5 (classifies )]TJ 0 Tw 0 -1.231 Td (the sub- leases based on the right-of-use assets of the original leases.\)Tj 13 0 3.4833 13 140.3981 616.409 Tm [(\(1\) )-664.5 (Accounting treatment of operating leases)]TJ 0.027 Tc 0.081 Tw 13 0 0 13 170.0787 584.409 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 0.025 Tc 0 -1.231 Td (as rental income on a straight-line basis over the respective lease )Tj 0.024 Tc 0 Tw 0 -1.231 Td [(terms. Initial direct costs relating to operating leases to be incurred)-1 ( )]TJ 0.073 Tc 0.07 Tw 0 -1.231 Td [(by)12.9 ( the)12.9 ( Company)12.9 ( sha)0.5 (ll)12.9 ( b)0.5 (e)12.9 ( capitali)]TJ 0 Tc 0 Tw (s)Tj 0.073 Tc 0.07 Tw 16.21 0 Td [(ed)12.9 ( and)12.9 ( then)12.9 ( alloc)0.5 (ated)12.9 ( and)48 ( )]TJ 0.023 Tc 0 Tw -16.21 -1.231 Td [(included in the current profit and loss by stages at the same base as)-2 ( )]TJ 0.025 Tc 0.053 Tw 0 -1.231 Td (the recognition of rental income over the lease term. The variable )Tj 0 Tw 0 -1.231 Td [(l)0.5 (ea)0.5 (s)0.5 (e )0.5 (p)0.5 (ay)0.5 (me)0.5 (n)0.5 (ts)0.5 ( )0.5 (no)0.5 (t )0.5 (i)0.5 (nc)0.5 (lu)0.5 (d)0.5 (ed)0.5 ( i)0.5 (n)0.5 ( t)0.5 (he)0.5 ( )0.5 (me)0.5 (a)0.5 (su)0.5 (r)0.5 (em)0.5 (e)0.5 (nt)0.5 ( o)0.5 (f)0.5 ( l)0.5 (ea)0.5 (s)0.5 (e)0.5 ( p)0.5 (ay)0.5 (m)0.5 (en)0.5 (t)0.5 (s )]TJ 0.009 Tw 0 -1.231 Td (shall be recognised in profit or loss in the period in which they are )Tj 0.036 Tc 0.072 Tw 0 -1.231 Td [(occurred.)11 ( )0.5 (In)11 ( )0.5 (case)11.1 ( )0.5 (of)11 ( )0.5 (modification)11 ( )0.5 (of)11 ( )0.5 (an)11 ( )0.5 (operating)11 ( )0.5 (lease)11 ( )0.5 (changes,)11 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (the Company shall treat it as a new lease from the effective date of )Tj 0.053 Tw 0 -1.231 Td (modification, and the amount of the advance receipt or receivable )Tj 0.039 Tc 0.07 Tw 0 -1.231 Td [(related)12.4 ( to)12.4 ( the)12.5 ( lease)12.5 ( before)12.4 ( the)12.4 ( modification)12.4 ( shall)12.4 ( be)12.4 ( regarded)12.4 ( as)14 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (the collection amount of the new lease.)Tj 13 0 3.4833 13 140.3981 360.409 Tm [(\(2\) )-664.5 (Accounting treatment of financing leases)]TJ 0.012 Tw 13 0 0 13 170.0787 328.409 Tm (At the commencement date of lease term, the Company )Tj -0.025 Tw (recognise)Tj (s )Tj 0.049 Tw 0 -1.231 Td [(financing lease )0.5 (receivable )0.5 (and de)]TJ -0.025 Tw (recognise)Tj 0.049 Tw [(s )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 ( )0.6 (a)0.5 (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 ( )0.5 (v)0.5 (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 ( )0.5 (of)3 ( )0.5 (lease)3 ( )0.5 (term,)3 ( )0.5 (discounted)3 ( )0.5 (at)3 ( )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 ( )]TJ -0.039 Tw (recognise)Tj 0.07 Tw [(s)12.6 ( interest)12.5 ( income)12.6 ( in)12.5 ( each)14 ( )]TJ 0.045 Tc 0 -1.231 Td [(p)0.5 (e)0.5 (r)0.5 (io)0.5 (d)13 ( )0.5 (d)0.5 (ur)0.5 (i)0.5 (n)0.5 (g)13 ( )0.5 (th)0.5 (e)13 ( )0.5 (l)0.5 (e)0.5 (a)0.5 (se)13 ( )0.5 (t)0.5 (e)0.5 (r)0.5 (m)0.5 (,)12.9 ( )0.5 (b)0.5 (a)0.5 (s)0.5 (e)0.5 (d)12.9 ( )0.5 (o)0.5 (n)13 ( )0.5 (a)13 ( f)0.5 (i)0.5 (x)0.5 (e)0.5 (d)13 ( )0.5 (pe)0.5 (r)0.5 (i)0.5 (o)0.5 (d)0.5 (ic)13 ( )0.5 (i)0.5 (n)0.5 (t)0.5 (er)0.5 (e)0.5 (s)0.5 (t)20 ( )]TJ 0.03 Tc 0.078 Tw 0 -1.231 Td [(rate.)5 ( )0.5 (The)5 ( )0.5 (derecognition)5 ( )0.5 (and)5 ( )0.5 (impairment)5 ( )0.5 (losses)5.1 ( )0.5 (of)5 ( )0.5 (financing)5 ( )0.5 (lease)5 ( )]TJ 0.025 Tc 0.001 Tw 0 -1.231 Td (receivable are accounted for in accordance with the Note \223III. \()Tj -0.025 Tw (XI)Tj (\) )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)12.8 ( loss)12.8 ( in)12.7 ( the)22 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (period in which they are occurred.)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 62 \226)Tj 13 0 3.4833 13 140.3981 776.3179 Tm [(\(3\) )-664.5 (Short-term leases and leases of low-value assets)]TJ 0.047 Tc 0.07 Tw 13 0 0 13 170.0787 744.3179 Tm [(The)12.3 ( right-of-use)12.3 ( asset)12.3 ( and)12.3 ( lease)12.3 ( liability)12.3 ( are)12.3 ( not)12.3 ( )]TJ -0.047 Tw (recognised)Tj 0.025 Tc 0.092 Tw 26.932 0 Td [( b)-22.2 (y )]TJ 0.047 Tw -26.932 -1.231 Td [(the )0.5 (Company )0.5 (for short-term )0.5 (leases )0.5 (and leases )0.5 (of )0.5 (low-value assets, )]TJ 0.038 Tc 0.07 Tw 0 -1.231 Td [(and)12.8 ( the)12.8 ( relevant)12.8 ( lease)12.8 ( payments)12.8 ( are)12.8 ( included)12.7 ( in)12.8 ( profit)12.8 ( or)12.8 ( loss)12.8 ( in)13 ( )]TJ 0 -1.231 Td [(th)0.5 (e)12.9 ( )0.5 (pe)0.5 (r)0.5 (iod)13 ( o)0.5 (r)12.9 ( )0.5 (co)0.5 (st)0.5 (s)12.9 ( )0.5 (of)13 ( r)0.5 (el)0.5 (e)0.5 (van)0.5 (t)12.9 ( )0.5 (as)0.5 (s)0.5 (ets)13 ( )0.5 (in)12.9 ( )0.5 (e)0.5 (ac)0.5 (h)12.9 ( )0.5 (pe)0.5 (ri)0.5 (od)13 ( of)13 ( t)0.5 (he)13 ( l)0.5 (ea)0.5 (s)0.5 (e)13 ( )]TJ 0.056 Tc 0 -1.231 Td [(te)0.5 (rm)13 ( on)13 ( a)12.9 ( )0.5 (str)0.5 (aig)0.5 (ht)0.5 (-li)0.5 (ne)12.9 ( )0.5 (bas)0.5 (is.)13 ( S)0.5 (hort)0.5 (-t)0.5 (erm)13 ( le)0.5 (ase)0.5 (s)12.9 ( )0.5 (ar)0.5 (e)12.9 ( )0.5 (def)0.5 (ine)0.5 (d)12.9 ( a)0.5 (s)31 ( )]TJ 0.055 Tc 0 -1.231 Td [(leases)12.8 ( with)12.7 ( a)12.8 ( lease)12.8 ( term)12.8 ( of)12.8 ( not)12.8 ( more)12.8 ( than)12.7 ( 1)12.8 (2)12.8 ( months)12.7 ( from)12.8 ( the)30 ( )]TJ 0.036 Tc 0.072 Tw 0 -1.231 Td [(commencement)11 ( )0.5 (date)11 ( )0.5 (and)11 ( )0.5 (excluding)11 ( )0.5 (a)11 ( )0.5 (purchase)11.1 ( )0.5 (option.)11 ( )0.5 (Leases)11 ( )0.5 (of)11 ( )]TJ 0.03 Tc 0.078 Tw 0 -1.231 Td [(low-value)5 ( )0.5 (assets)5 ( )0.6 (are)5 ( )0.5 (defined)4.9 ( )0.6 (as)5 ( )0.5 (leases)5.1 ( with)5 ( )0.5 (underlying)5 ( )0.5 (low)5.1 ( )0.5 (value)5 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (when new.)Tj 13 0 3.4833 13 140.3981 584.3179 Tm [(\(4\) )-664.5 (Lease change)]TJ 0.011 Tw 13 0 0 13 170.0787 552.3179 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 0.049 Tc 0.07 Tw 0 -2.462 Td [(The)12.4 ( lease)12.4 ( change)12.4 ( expands)12.4 ( the)12.4 ( scope)12.4 ( of)12.4 ( lease)12.4 ( by)12.4 ( increasing)12.4 ( the)24 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (rights to use one or more leased assets;)Tj 0.076 Tc 0.07 Tw 0 -2.462 Td [(The)12.8 ( increased)12.8 ( consideration)12.8 ( and)12.8 ( the)12.8 ( individual)12.7 ( price)12.8 ( of)12.8 ( the)51 ( )]TJ 0.032 Tc 0.076 Tw 0 -1.231 Td [(expanded)7 ( )0.5 (part)7 ( )0.5 (of)7.1 ( )0.5 (the)7 ( )0.5 (lease)7 ( )0.5 (are)7.1 ( )0.5 (equivalent)7 ( )0.5 (to)7 ( )0.5 (the)7 ( )0.5 (amount)7 ( )0.5 (adjusted)7 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (for the contract.)Tj 0.043 Tc 0.07 Tw 0 -2.462 Td [(If)12.5 ( the)12.5 ( lease)12.6 ( change)12.6 ( is)12.5 ( not)12.5 ( accounted)12.6 ( for)12.6 ( as)12.6 ( a)12.6 ( separate)12.6 ( lease,)12.5 ( 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 ( )0.5 (For)1 ( )0.5 (other)1 ( )0.5 (lease)1 ( )0.5 (change)1 ( )0.5 (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)12.6 ( remeasured,)12.5 ( the)12.6 ( Company)12.5 ( adjusts)12.5 ( the)12.5 ( carrying)12.5 ( amount)12.5 ( of)12.6 ( the)13.1 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (right-of-use assets accordingly.)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 61 \226)Tj 13 0 0 13 170.0787 776.3179 Tm (Variable lease payments that are based on an index or a rate;)Tj 0.047 Tc 0.07 Tw 0 -2.462 Td [(Amounts)12.4 ( expected)12.4 ( to)12.3 ( be)12.4 ( payable)12.3 ( under)12.4 ( the)12.4 ( guaranteed)12.4 ( residual)22 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (value provided by the Company;)Tj 0.083 Tc 0.07 Tw 0 -2.462 Td [(The)12.2 ( exercise)12.2 ( price)12.2 ( of)12.2 ( a)12.2 ( purchase)12.2 ( option)12.2 ( if)12.2 ( the)12.2 ( Company)12.1 ( is)58 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (reasonably certain to exercise that option;)Tj 0.026 Tw 0 -2.462 Td (Payments of penalties for terminating the lease option, if the lease )Tj 0 Tw 0 -1.231 Td (term reflects that the Company will exercise that option.)Tj 0.03 Tc 0.078 Tw 0 -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 0.045 Tc 0.071 Tw 0 -1.231 Td [(discount)12 ( )0.6 (rate.)12.1 ( )0.5 (If)12 ( )0.6 (that)12.1 ( )0.5 (rate)12.1 ( )0.5 (cannot)12 ( )0.6 (be)12.1 ( )0.6 (determined)12 ( )0.6 (reasonably,)12 ( )0.6 (the)20 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (Company\222s incremental borrowing rate is used.)Tj 0.047 Tc 0.07 Tw 0 -2.462 Td [(The)12.5 ( Company)12.6 ( shall)12.5 ( calculate)12.6 ( the)12.6 ( interest)12.6 ( tax)12.6 ( expenses)12.6 ( of)12.6 ( lease)22 ( )]TJ 0.045 Tc 0 -1.231 Td [(liabilities)12.7 ( in)12.6 ( each)12.7 ( period)12.7 ( of)12.7 ( the)12.7 ( lease)12.7 ( term)12.6 ( at)12.7 ( the)12.7 ( fixed)12.6 ( periodic)20 ( )]TJ 0.025 Tc 0.042 Tw 0 -1.231 Td (interest rate, and include it into profit or loss in the period or cost \)Tj 0 Tw 0 -1.231 Td (of relevant 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 0.062 Tc 0.07 Tw 0 -2.462 Td [(After)12.2 ( the)12.2 ( commencement)12.2 ( date)12.2 ( of)12.2 ( lease)12.2 ( term,)12.2 ( if)12.2 ( the)12.2 ( following)37 ( )]TJ 0.033 Tc 0.075 Tw 0 -1.231 Td [(circumstances)8 ( )0.5 (occur,)8 ( )0.5 (the)8.1 ( )0.5 (Company)8 ( )0.5 (remeasures)8 ( )0.5 (the)8 ( )0.5 (lease)8 ( )0.5 (liability)8 ( )]TJ 0.022 Tc 0 Tw 0 -1.231 Td [(a)0.5 (n)0.5 (d)0.5 ( a)0.5 (d)0.5 (j)0.5 (u)0.5 (st)0.5 (s)0.5 ( )0.5 (th)0.5 (e)0.5 ( )0.5 (c)0.5 (a)0.5 (r)0.5 (r)0.5 (yi)0.5 (n)0.5 (g)0.5 ( v)0.5 (a)0.5 (l)0.5 (u)0.5 (e)0.5 ( o)0.5 (f)0.5 ( )0.5 (th)0.5 (e)0.5 ( )0.5 (r)0.5 (i)0.5 (gh)0.5 (t)0.5 (-)0.5 (of)0.5 (-)0.5 (u)0.5 (s)0.5 (e)0.5 ( )0.5 (as)0.5 (s)0.5 (e)0.5 (t)0.5 ( )0.5 (ac)0.5 (c)0.5 (o)0.5 (r)0.5 (d)0.5 (i)0.5 (ng)0.5 (l)0.5 (y)0.5 (.)-3 ( )]TJ 0.025 Tc 0.062 Tw 0 -1.231 Td [(If )0.5 (the carrying )0.5 (value of )0.5 (the )0.5 (right-of-use asset )0.5 (has )0.5 (been reduced )0.5 (to )]TJ 0.04 Tc 0.07 Tw 0 -1.231 Td [(z)0.5 (e)0.5 (r)0.5 (o)12.9 ( )0.5 (a)0.5 (n)0.5 (d)13 ( t)0.5 (h)0.5 (e)13 ( l)0.5 (e)0.5 (a)0.5 (s)0.5 (e)13 ( )0.5 (li)0.5 (a)0.5 (b)0.5 (il)0.5 (i)0.5 (t)0.5 (y)12.9 ( )0.5 (s)0.5 (t)0.5 (il)0.5 (l)13 ( )0.5 (n)0.5 (e)0.5 (ed)0.5 (s)13 ( )0.5 (t)0.5 (o)12.9 ( )0.5 (b)0.5 (e)13 ( )0.5 (fu)0.5 (r)0.5 (t)0.5 (he)0.5 (r)13 ( )0.5 (r)0.5 (e)0.5 (du)0.5 (c)0.5 (e)0.5 (d)0.5 (,)12.9 ( )0.5 (t)0.5 (h)0.5 (e)15 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (Company accounts for the difference in the current profit or loss:)Tj 0.051 Tc 0.07 Tw 0 -2.462 Td [(When)12.5 ( there)12.5 ( are)12.5 ( changes)12.6 ( in)12.6 ( assessment)12.5 ( results)12.5 ( of)12.5 ( the)12.5 ( purchase,)26 ( )]TJ 0.041 Tc 0 -1.231 Td [(ex)0.5 (tensi)0.5 (on)12.9 ( or)13 ( ter)0.5 (mina)0.5 (tion)12.9 ( )0.5 (option)13 ( or)12.9 ( )0.5 (the)12.9 ( )0.5 (actua)0.5 (l)12.9 ( e)0.5 (xerc)0.5 (ise)12.9 ( )0.5 (cond)0.5 (ition)16 ( )]TJ 0.027 Tc 0.081 Tw 0 -1.231 Td [(is)2 ( )0.5 (inconsistent)2 ( with)2 ( the)2 ( original)2 ( )0.5 (assessment)2 ( )0.5 (results,)2 ( )0.5 (the)2 ( )0.5 (Company)2 ( )]TJ 0.07 Tc 0.07 Tw 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 (s)13 ( )0.5 (t)0.5 (h)0.5 (e)13 ( )0.5 (l)0.5 (e)0.5 (a)0.5 (s)0.5 (e)13 ( )0.6 (li)0.5 (a)0.5 (b)0.5 (i)0.5 (l)0.5 (i)0.5 (t)0.5 (i)0.5 (e)0.5 (s)13 ( )0.5 (i)0.5 (n)13 ( )0.5 (a)0.5 (c)0.5 (c)0.5 (o)0.5 (r)0.5 (d)0.5 (a)0.5 (n)0.5 (c)0.5 (e)13 ( )0.5 (w)0.5 (i)0.5 (t)0.5 (h)13 ( )0.5 (t)0.5 (h)0.5 (e)13 ( )0.5 (l)0.5 (e)0.5 (a)0.5 (s)0.5 (e)45 ( )]TJ 0.025 Tc 0.065 Tw 0 -1.231 Td (payments after changes and present value calculated based on the )Tj 0 Tw 0 -1.231 Td (revised discount rate;)Tj 0.049 Tc 0.07 Tw 0 -2.462 Td [(When)12.1 ( in-substance)12.2 ( fixed)12.1 ( payments,)12.1 ( the)12.1 ( amount)12.2 ( expected)12.1 ( to)12.1 ( be)24.1 ( )]TJ 0.037 Tc 0.071 Tw 0 -1.231 Td [(payable)12 ( )0.5 (under)12 ( )0.5 (the)12 ( )0.5 (guaranteed)12 ( )0.5 (residual)12 ( )0.6 (value)12.1 ( )0.5 (or)12 ( )0.5 (the)12 ( )0.5 (index)12.1 ( )0.5 (or)12 ( )0.5 (rate)12 ( )]TJ 0.057 Tc 0.07 Tw 0 -1.231 Td [(arising)12.5 ( from)12.5 ( the)12.5 ( confirmation)12.5 ( of)12.5 ( lease)12.5 ( payments)12.5 ( changed,)12.5 ( the)32 ( )]TJ 0.037 Tc 0.071 Tw 0 -1.231 Td [(C)0.5 (om)0.5 (p)0.5 (an)0.5 (y)12 ( )0.5 (r)0.5 (em)0.5 (e)0.5 (a)0.5 (su)0.5 (r)0.5 (e)0.5 (s)12 ( )0.5 (th)0.5 (e)12 ( )0.5 (l)0.5 (e)0.5 (as)0.5 (e)12 ( )0.5 (l)0.5 (i)0.5 (ab)0.5 (i)0.5 (li)0.5 (t)0.5 (ie)0.5 (s)12 ( )0.5 (i)0.5 (n)12 ( )0.5 (a)0.5 (cc)0.5 (o)0.5 (rd)0.5 (a)0.5 (n)0.5 (ce)12 ( )0.6 (wi)0.5 (th)12.1 ( )0.5 (th)0.5 (e)12 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (present value calculated based on the lease payments after changes )Tj 0.064 Tc 0.07 Tw 0 -1.231 Td [(and)12.1 ( the)12.1 ( initial)12.2 ( discount)12.1 ( rate.)12.2 ( However,)12.1 ( if)12.2 ( the)12.1 ( lease)12.2 ( payments)39 ( )]TJ 0.052 Tc 0 -1.231 Td [(change)12.1 ( is)12.1 ( due)12.1 ( to)12.1 ( a)12.1 ( change)12.1 ( in)12.1 ( a)12.1 ( floating)12 ( interest)12.1 ( rate,)12.1 ( a)12.1 ( revised)27.1 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (discount rate is used.)Tj ET endstreamendobj117 0 obj<>/Font<>/ProcSet[/PDF/Text]>>/TrimBox[0.0 0.0 595.276 841.89]/Type/Page/PieceInfo</LastModified/NumberOfPageItemsInPage 1/NumberofPages 1/OriginalDocumentID/PageItemUIDToLocationDataMap<>/PageTransformationMatrixList<>/PageUIDList<>/PageWidthList<>>>>>>>endobj118 0 obj<>/Font<>/ProcSet[/PDF/Text]>>/TrimBox[0.0 0.0 595.276 841.89]/Type/Page/PieceInfo</LastModified/NumberOfPageItemsInPage 1/NumberofPages 1/OriginalDocumentID/PageItemUIDToLocationDataMap<>/PageTransformationMatrixList<>/PageUIDList<>/PageWidthList<>>>>>>>endobj119 0 obj<>/Font<>/ProcSet[/PDF/Text]>>/TrimBox[0.0 0.0 595.276 841.89]/Type/Page/PieceInfo</LastModified/NumberOfPageItemsInPage 1/NumberofPages 1/OriginalDocumentID/PageItemUIDToLocationDataMap<>/PageTransformationMatrixList<>/PageUIDList<>/PageWidthList<>>>>>>>endobj120 0 obj<>/Font<>/ProcSet[/PDF/Text]>>/TrimBox[0.0 0.0 595.276 841.89]/Type/Page/PieceInfo</LastModified/NumberOfPageItemsInPage 1/NumberofPages 1/OriginalDocumentID/PageItemUIDToLocationDataMap<>/PageTransformationMatrixList<>/PageUIDList<>/PageWidthList<>>>>>>>endobj121 0 obj<>/Font<>/ProcSet[/PDF/Text]>>/TrimBox[0.0 0.0 595.276 841.89]/Type/Page/PieceInfo</LastModified/NumberOfPageItemsInPage 1/NumberofPages 1/OriginalDocumentID/PageItemUIDToLocationDataMap<>/PageTransformationMatrixList<>/PageUIDList<>/PageWidthList<>>>>>>>endobj156 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 60 \226)Tj /T1_1 1 Tf 13 0 3.4833 13 112.0517 776.409 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 712.409 Tm (At the commencement date of lease term, the Company )Tj -0.025 Tw (recognise)Tj (s )Tj 0.053 Tc 0.07 Tw 0 -1.231 Td [(right-of-use)12.1 ( assets)12 ( for)12.1 ( leases)12.1 ( \(excluding)12.1 ( short-term)12.1 ( leases)12.1 ( and)28 ( )]TJ 0.06 Tc 0 -1.231 Td [(leases)12.2 ( of)12.3 ( low-)]TJ 0 Tc 0 Tw (v)Tj 0.06 Tc -0.06 Tw 7.073 0 Td (alue)Tj 0.07 Tw 1.895 0 Td [( assets\).)12.3 ( Right-of-use)12.2 ( assets)12.2 ( are)12.2 ( measured)34.9 ( )]TJ 0.025 Tc 0 Tw -8.968 -1.231 Td (initially at cost. Such cost comprises:)Tj 0 -2.462 Td (The amount of the initial measurement of lease liability;)Tj 0.029 Tc 0.079 Tw 0 -2.462 Td [(Lease)4 ( )0.5 (payments)4 ( )0.5 (made)4 ( )0.6 (at)4 ( )0.5 (or)4 ( )0.5 (before)4 ( )0.5 (the)4 ( )0.5 (inception)4 ( )0.5 (of)4 ( )0.6 (the)4 ( )0.5 (lease)4 ( )0.5 (less)4 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td [(a)0.5 (n)0.6 (y)0.5 ( )0.5 (l)0.5 (e)0.5 (a)0.6 (s)0.5 (e)0.5 ( )0.6 (i)0.5 (n)0.5 (c)0.5 (e)0.5 (n)0.6 (t)0.5 (i)0.5 (v)0.5 (e)0.5 (s)0.6 ( )0.5 (a)0.5 (l)0.5 (r)0.6 (e)0.5 (a)0.5 (d)0.6 (y)0.5 ( )0.5 (r)0.5 (e)0.5 (c)0.6 (e)0.5 (i)0.5 (v)0.5 (e)0.6 (d)0.5 ( )0.5 (\()0.5 (i)0.6 (f)0.5 ( )0.5 (t)0.5 (h)0.5 (e)0.6 (r)0.5 (e)0.5 ( )0.5 (i)0.6 (s)0.5 ( )0.5 (a)0.5 ( )0.6 (l)0.5 (e)0.5 (a)0.5 (s)0.6 (e)0.5 ( )0.5 (i)0.5 (n)0.5 (c)0.6 (e)0.5 (n)0.5 (t)0.5 (i)0.5 (v)0.6 (e)0.5 (\))0.5 (;)]TJ 0 -2.462 Td (Initial direct costs incurred by the Company;)Tj 0.028 Tw 0 -2.462 Td [(The costs )0.5 (of the Company expected to be )0.5 (incurred for dismantling )]TJ 0.053 Tc 0.07 Tw 0 -1.231 Td [(and)12.3 ( removing)12.3 ( the)12.3 ( leased)12.2 ( asset,)12.3 ( restoring)12.2 ( the)12.2 ( site)12.2 ( on)12.2 ( which)12.3 ( the)28 ( )]TJ 0.025 Tc 0.054 Tw 0 -1.231 Td (leased asset is located or restoring it to the condition as agreed in )Tj 0 -1.231 Td (the terms of the lease, except those incurred for the production of )Tj -0.025 Tw 0 -1.231 Td (inventories.)Tj 0.077 Tw 0 -2.462 Td (The Company accrues depreciation for the right- of-use assets by )Tj 0.08 Tw 0 -1.231 Td (subsequently adopting straight line method. If there is reasonable )Tj 0.028 Tc 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)12.5 ( at)12.5 ( the)12.5 ( end)12.6 ( of)12.6 ( the)12.6 ( lease)12.6 ( term,)12.5 ( the)12.5 ( Company)12.6 ( depreciates)12.6 ( the)18 ( )]TJ 0.024 Tc 0 Tw 0 -1.231 Td [(leased asset in the remaining useful life of the asset; otherwise, the)-1 ( )]TJ 0.035 Tc 0.073 Tw 0 -1.231 Td [(Company)10 ( )0.5 (depreciates)10 ( )0.6 (the)10 ( )0.5 (leased)10 ( )0.5 (asset)10 ( )0.5 (in)10 ( )0.5 (the)10 ( )0.5 (lease)10 ( )0.5 (term)10 ( )0.5 (or)10 ( )0.5 (in)10 ( )0.5 (the)10.1 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (remaining useful life of the asset \(whichever is shorter\).)Tj 0.051 Tc 0.07 Tw 0 -2.462 Td [(The)12.2 ( Company)12.2 ( determines)12.2 ( whether)12.2 ( the)12.1 ( right-of-use)12.2 ( assets)12.2 ( have)26 ( )]TJ 0.061 Tc 0 -1.231 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 0.037 Tc 0.071 Tw 0 -1.231 Td [(Note)12 ( )0.5 (\223III.)12 ( )0.5 (\()]TJ -0.037 Tw (XXII)Tj 0.071 Tw [(\))12 ( )0.5 (Impairment)12 ( )0.5 (of)12.1 ( )0.5 (long-term)12 ( )0.5 (assets\224)12 ( )0.5 (and)11.9 ( )0.6 (conducts)12 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (accounting treatment for impairment loss identified.)Tj 13 0 3.4833 13 140.3981 216.409 Tm [(\(2\) )-664.5 (Lease liabilities)]TJ 0.012 Tw 13 0 0 13 170.0787 184.409 Tm (At the commencement date of lease term, the Company )Tj -0.025 Tw (recognise)Tj (s )Tj 0.026 Tc 0.082 Tw 0 -1.231 Td [(lease)1 ( )0.6 (liabilities)1 ( )0.5 (for)1 ( )0.5 (leases)1 ( )0.5 (\(excluding)1 ( )0.5 (short-term)1 ( )0.5 (leases)1 ( )0.5 (and)1 ( )0.5 (leases)1 ( )]TJ 0.025 Tc 0.053 Tw 0 -1.231 Td (of low-value assets\). 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 0.055 Tw 0 -2.462 Td (Fixed payments \(including in-substance fixed payments\), less any )Tj 0 Tw 0 -1.231 Td (lease incentives \(if there is a lease incentive\);)Tj ET endstreamendobj155 0 obj<>stream BT 0 0 0 1 k /Perceptual ri /GS0 gs /T1_0 1 Tf 0.025 Tc 12 0 0 12 281.8878 18.7502 Tm (\226 59 \226)Tj 0.024 Tc 13 0 0 13 113.3858 776.3179 Tm [(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 0.077 Tw 0 -1.231 Td (deferred tax assets will be utilised. Such reduction is reversed to the \extent )Tj 0 Tw 0 -1.231 Td (that it becomes probable that sufficient taxable profits will be availab\le.)Tj 0.065 Tc 0.07 Tw 0 -2.462 Td [(W)0.5 (h)0.5 (e)0.5 (n)13 ( )0.5 (th)0.5 (e)13 ( )0.5 (G)0.5 (r)0.5 (o)0.5 (u)0.5 (p)13 ( h)0.5 (a)0.5 (s)13 ( )0.5 (a)13 ( )0.5 (l)0.5 (e)0.5 (g)0.5 (a)0.5 (l)0.5 (ly)13 ( )0.5 (e)0.5 (n)0.5 (f)0.5 (o)0.5 (r)0.5 (c)0.5 (e)0.5 (ab)0.5 (l)0.5 (e)13 ( )0.5 (r)0.5 (i)0.5 (g)0.5 (ht)13 ( )0.5 (t)0.5 (o)13 ( )0.5 (s)0.5 (e)0.5 (t)0.5 (-)0.5 (of)0.5 (f)13 ( )0.5 (a)0.5 (n)0.5 (d)13 ( )0.5 (i)0.5 (nt)0.5 (e)0.5 (n)0.5 (d)0.5 (s)40 ( )]TJ 0.031 Tc 0.077 Tw 0 -1.231 Td [(either)6 ( )0.5 (to)6 ( )0.5 (settle)6.1 ( )0.5 (on)6.1 ( )0.5 (a)6 ( )0.5 (net)6 ( )0.5 (basis)6 ( )0.5 (or)6 ( )0.5 (to)6 ( )0.5 (acquire)6.1 ( )0.5 (the)6 ( )0.5 (asset)6 ( )0.5 (and)6 ( )0.5 (settle)6 ( )0.6 (the)6.1 ( )0.5 (liability)6.1 ( )]TJ 0.026 Tc 0.082 Tw 0 -1.231 Td [(simultaneously,)0.9 ( )0.6 (current)1 ( )0.5 (income)1.1 ( )0.5 (tax)1 ( )0.5 (assets)1 ( )0.5 (and)1 ( )0.5 (current)1.1 ( income)1 ( )0.5 (tax)1 ( )0.5 (liabilities)1 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (shall be presented as the net amount after offsetting.)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 0.021 Tc 0 -2.462 Td [(When the taxable entity has the legal right to set off current income ta\x assets)-4 ( )]TJ 0.025 Tc 0 -1.231 Td (and current income tax liabilities on a net basis;)Tj 0.071 Tw 0 -2.462 Td (When the deferred income tax assets and deferred income tax liabilities \are )Tj 0.029 Tc 0.079 Tw 0 -1.231 Td [(related)4 ( )0.5 (to)4 ( )0.5 (income)4 ( )0.5 (tax)4 ( )0.5 (to)4 ( )0.5 (be)4 ( )0.5 (paid)4 ( )0.5 (by)4.1 ( )0.5 (the)4 ( )0.5 (same)4 ( )0.5 (entity)4 ( )0.5 (liable)4 ( )0.6 (to)4 ( )0.5 (pay)4.1 ( )0.5 (tax)4 ( )0.5 (to)4 ( )0.6 (the)4 ( )]TJ 0.035 Tc 0.073 Tw 0 -1.231 Td [(same)10 ( )0.5 (tax)10 ( )0.5 (authority,)10 ( )0.5 (or)10 ( )0.5 (related)10 ( )0.5 (to)10 ( )0.5 (different)10 ( )0.5 (entities)10 ( )0.5 (liable)10 ( )0.5 (to)10 ( )0.5 (pay)9.9 ( )0.6 (tax)10 ( )0.5 (but)10 ( )0.5 (the)10 ( )]TJ 0.033 Tc 0.075 Tw 0 -1.231 Td [(relevant)8 ( )0.6 (entities)8 ( )0.5 (intend)8 ( )0.5 (to)8 ( )0.5 (settle)8 ( )0.5 (on)8 ( )0.5 (a)8 ( )0.5 (net)8 ( )0.5 (basis)8 ( )0.5 (or)8.1 ( to)8 ( )0.5 (acquire)8 ( )0.5 (the)8 ( )0.5 (assets)8 ( )0.5 (and)8 ( )]TJ 0.025 Tc 0.076 Tw 0 -1.231 Td (settle the liabilities simultaneously in the future period in which sign\ificant )Tj 0 Tw 0 -1.231 Td (deferred income tax assets and liabilities would be reversed.)Tj /T1_1 1 Tf -0.025 Tw 5.85 0 0 13 85.0394 392.3179 Tm (\(XXXIII\))Tj 0 Tc 0 Tw 6.5 0 0 13 109.603 392.3179 Tm ( )Tj 0.025 Tc -0.025 Tw 13 0 0 13 113.3858 392.3179 Tm (Lease)Tj /T1_0 1 Tf 0.008 Tw 0 -2.462 Td (A lease is a contract that a lessor conveys the right to use an asset to\ a lessee )Tj 0.024 Tc 0 Tw 0 -1.231 Td [(for a period of time in exchange for consideration. At inception of a co\ntract,)-1 ( )]TJ 0.016 Tc 0 -1.231 Td [(the Company assesses whether a contract is, or contains, a lease. A cont\ract is,)-9 ( )]TJ 0.025 Tc 0.016 Tw 0 -1.231 Td (or contains, a lease if the contract conveys the right to control the us\e of one )Tj 0.024 Tc 0 Tw 0 -1.231 Td (or more identified asset\(s\) for a period of time in exchange for consi\deration.)Tj 0.025 Tc 0.083 Tw 0 -2.462 Td [(For )0.5 (a )0.5 (contract )0.5 (that )0.5 (contains )0.5 (multiple separate )0.5 (lease, )0.5 (the Company )0.5 (separates )]TJ 0.07 Tw 0 -1.231 Td (and accounts for each lease component as a lease separately. For a contr\act )Tj 0.007 Tw 0 -1.231 Td [(that )0.5 (contains )0.5 (lease )0.5 (and )0.5 (non-lease )0.6 (components, )0.5 (the )0.5 (lessee )0.5 (and )0.5 (lessor )0.5 (separates )]TJ 0 Tw 0 -1.231 Td (the lease and non-lease components.)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 58 \226)Tj /T1_1 1 Tf -0.025 Tw 6.5 0 0 13 85.0394 776.409 Tm (\(XXXII\))Tj 0 Tc 0 Tw ( )Tj 0.025 Tc 13 0 0 13 113.3858 776.409 Tm (Deferred income tax assets and deferred income tax liabilities)Tj /T1_0 1 Tf 0.025 Tw 0 -2.462 Td (Income tax comprises current and deferred income tax. Current and deferr\ed )Tj 0.082 Tw 0 -1.231 Td (income tax are recognised in current profit or loss except to the extent\ that )Tj 0.011 Tw 0 -1.231 Td (they relate to a business combination or items recognised directly in ow\ners\222 )Tj 0 Tw 0 -1.231 Td (equity \(including other comprehensive income\).)Tj 0.032 Tw 0 -2.462 Td (Deferred income tax assets and deferred income tax liabilities are calcu\lated )Tj 0.041 Tc -0.041 Tw 0 -1.231 Td [(and)12.6 ( )]TJ 1.915 0 Td (recognised)Tj 0.07 Tw 4.729 0 Td [( based)12.6 ( on)12.5 ( the)12.6 ( temporary)12.5 ( differences)12.6 ( between)12.6 ( the)12.6 ( tax)12.6 ( bases)16 ( )]TJ 0.025 Tc 0 Tw -6.644 -1.231 Td (and the carrying amounts of assets and liabilities.)Tj 0.021 Tc 0 -2.462 Td (Deferred income tax assets are )Tj -0.021 Tw (recognised)Tj 0 Tw [( to the extent that it is probable 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 ( )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 utili)Tj 0 Tc 0 Tw (s)Tj 0.025 Tc 0.059 Tw 10.326 0 Td (ed. For deductible losses and tax credits that can be )Tj 0.038 Tc 0.07 Tw -10.326 -1.231 Td [(reversed)12.8 ( in)12.8 ( the)12.7 ( future)12.7 ( years,)12.7 ( deferred)12.7 ( tax)12.7 ( assets)12.7 ( shall)12.8 ( be)12.7 ( )]TJ -0.038 Tw (recognised)Tj 0.07 Tw 29.853 0 Td [( to)12.7 ( the)13 ( )]TJ 0.025 Tc 0.047 Tw -29.853 -1.231 Td (extent that it is probable that taxable profit will be available in the \future to )Tj 0 Tw 0 -1.231 Td (offset the deductible losses and tax credits.)Tj 0.031 Tc 0.077 Tw 0 -2.462 Td [(Save)6 ( )0.5 (for)6 ( )0.5 (exceptions,)6 ( )0.5 (deferred)6 ( )0.5 (income)6 ( )0.5 (tax)6 ( )0.5 (liabilities)6.1 ( )0.5 (shall)6 ( )0.6 (be)6.1 ( )]TJ -0.031 Tw 26.488 0 Td (recognised)Tj 0.077 Tw 4.634 0 Td [( )0.5 (for)6 ( )]TJ 0.025 Tc 0 Tw -31.122 -1.231 Td (the taxable temporary difference.)Tj 0.068 Tc 0.07 Tw 0 -2.462 Td [(The)12.9 ( exc)0.5 (eptions)12.9 ( for)12.9 ( not)12.9 ( recogniz)0.5 (in)0.5 (g)12.9 ( of)12.9 ( deferred)12.9 ( inc)0.5 (ome)12.9 ( tax)12.9 ( assets)13 ( and)43 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (liabilities include:)Tj 0 -2.462 Td (The initial recognition of the goodwill;)Tj 0.034 Tc 0.074 Tw 0 -2.462 Td [(Transactions)9 ( )0.5 (or)9 ( )0.5 (matters)9 ( )0.5 (other)9 ( )0.5 (than)9 ( )0.5 (business)9 ( )0.5 (combinations)9 ( )0.5 (in)9 ( )0.5 (which)9 ( )0.5 (neither)9.1 ( )]TJ 0.077 Tc 0.07 Tw 0 -1.231 Td [(profit)12.8 ( nor)12.8 ( taxable)12.8 ( income)12.9 ( \(or)12.8 ( deductible)12.8 ( loss\))12.8 ( will)12.8 ( be)12.9 ( affected)12.8 ( when)52 ( )]TJ 0.067 Tc 0 -1.231 Td [(transactions)12.8 ( occur,)12.7 ( and)12.8 ( the)12.8 ( initial)12.8 ( recognition)12.8 ( of)12.8 ( assets)12.8 ( and)12.7 ( liabilities)42 ( )]TJ 0.048 Tc 0 -1.231 Td [(does)12.1 ( not)12.1 ( result)12.1 ( in)12.1 ( an)12.1 ( equal)12.1 ( amount)12.2 ( of)12.1 ( taxable)12.2 ( temporary)12.1 ( differences)12.1 ( and)23 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (deductible temporary differences.)Tj 0.05 Tc 0.07 Tw 0 -2.462 Td [(Deferred)12.6 ( tax)12.7 ( liabilities)12.7 ( are)12.6 ( recognised)12.6 ( for)12.7 ( taxable)12.7 ( temporary)12.6 ( differences)25 ( )]TJ 0.058 Tc 0 -1.231 Td [(arising)12.2 ( from)12.2 ( investments)12.3 ( in)12.2 ( subsidiaries,)12.2 ( joint)12.2 ( ventures)12.2 ( and)12.3 ( associates,)33 ( )]TJ 0.038 Tc 0 -1.231 Td [(except)12.7 ( where)12.8 ( the)12.8 ( Company)12.8 ( is)12.8 ( able)12.9 ( to)12.8 ( control)12.8 ( the)12.8 ( timing)12.8 ( of)12.8 ( the)12.8 ( reversal)12.8 ( of)13 ( )]TJ 0.04 Tc 0 -1.231 Td [(the)12.1 ( temporary)12.1 ( difference,)12.1 ( and)12.1 ( it)12.1 ( is)12.1 ( probable)12.2 ( that)12.1 ( the)12.2 ( temporary)12.1 ( difference)15 ( )]TJ 0.032 Tc 0.076 Tw 0 -1.231 Td [(wi)0.5 (ll)7 ( )0.5 (not)7 ( )0.5 (be)7 ( )0.5 (r)0.5 (eve)0.5 (rse)0.5 (d)7 ( )0.5 (in)7 ( )0.5 (the)7 ( )0.5 (f)0.5 (ores)0.5 (eea)0.5 (ble)7 ( )0.5 (f)0.5 (uture)0.5 (.)7 ( )0.5 (Whe)0.5 (n)7 ( )0.5 (it)7 ( )0.5 (is)7 ( )0.5 (pr)0.5 (obab)0.5 (le)7 ( )0.5 (tha)0.5 (t)7 ( )0.5 (the)7 ( )]TJ 0.023 Tc 0 Tw 0 -1.231 Td [(temporar)0.5 (y )0.5 (diff)0.5 (erences a)0.5 (rising from investments in su)0.5 (bsidiaries, joint venture)0.5 (s)-2 ( )]TJ 0.025 Tc 0.038 Tw 0 -1.231 Td (and associates will be reversed in the foreseeable future and that the t\axable )Tj 0.024 Tw 0 -1.231 Td (profit will be available in the future against which the temporary diffe\rences )Tj 0 Tw 0 -1.231 Td (can be utilised, the corresponding deferred tax assets are recognised.)Tj 0.039 Tw 0 -2.462 Td [(On )0.5 (the )0.5 (balance )0.5 (sheet )0.5 (date, )0.5 (deferred )0.5 (tax )0.6 (assets )0.5 (and )0.5 (deferred )0.5 (tax )0.5 (liabilities )0.5 (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)12.9 ( 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 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 57 \226)Tj /T1_1 1 Tf 13 0 3.4833 13 112.0517 776.409 Tm [(2. )-1105.5 (Timing for recognition)]TJ /T1_0 1 Tf 0.027 Tw 13 0 0 13 141.7323 744.409 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 /T1_1 1 Tf 13 0 3.4833 13 112.0517 696.409 Tm [(3. )-1105.5 (Accounting treatment)]TJ /T1_0 1 Tf 0.045 Tc 0.07 Tw 13 0 0 13 141.7323 664.409 Tm [(Asse)0.5 (t-relate)0.5 (d)12.9 ( governmen)0.5 (t)12.9 ( grants)12.9 ( s)0.5 (ha)0.5 (ll)12.9 ( be)12.9 ( use)0.5 (d)12.9 ( to)12.9 ( offse)0.5 (t)12.9 ( the)12.9 ( ca)0.5 (rrying)20 ( )]TJ 0.025 Tc 0.025 Tw 0 -1.231 Td (amount of relevant asset or )Tj -0.025 Tw (recognised)Tj 0.025 Tw ( as deferred income. The amount )Tj -0.025 Tw 0 -1.231 Td (recognised)Tj 0 Tw ( as deferred income shall be recorded in current profit or loss )Tj 0.053 Tw 0 -1.231 Td (by installments in a reasonable and systematic way over the useful life \)Tj 0.059 Tw 0 -1.231 Td [(of )0.5 (the relevant )0.5 (assets )0.5 (\(the )0.5 (government )0.5 (grants )0.5 (related )0.5 (to )0.5 (the )0.5 (Company\222s )]TJ 0.027 Tc 0.081 Tw 0 -1.231 Td [(daily)2 ( )0.5 (activities)2 ( )0.5 (shall)2 ( )0.5 (be)2 ( )0.5 (included)2 ( )0.5 (in)1.9 ( )0.5 (other)2 ( )0.5 (income;)2 ( )0.5 (and)2 ( )0.5 (the)2 ( )0.5 (government)2 ( )]TJ 0.025 Tc 0.083 Tw 0 -1.231 Td [(grants )0.5 (unrelated )0.5 (to )0.5 (the Company\222s )0.5 (daily )0.5 (activities )0.5 (shall be )0.5 (included )0.5 (in )]TJ 0 Tw 0 -1.231 Td (non-operating income\);)Tj 0.062 Tc 0.07 Tw 0 -2.462 Td [(Government)12.9 ( grants)12.9 ( related)12.8 ( to)12.9 ( income)12.9 ( that)12.9 ( are)12.9 ( used)12.9 ( to)12.9 ( compensate)37 ( )]TJ 0.058 Tc 0 -1.231 Td [(r)0.5 (e)0.6 (l)0.5 (e)0.5 (v)0.6 (a)0.5 (n)0.5 (t)13.1 ( )0.5 (c)0.5 (o)0.6 (s)0.5 (t)0.5 (s)13.1 ( )0.5 (o)0.5 (r)13 ( )0.6 (l)0.5 (o)0.5 (s)0.6 (s)0.5 (e)0.5 (s)13.1 ( )0.5 (o)0.5 (f)13.1 ( )0.5 (t)0.5 (h)0.6 (e)13 ( )0.5 (C)0.6 (o)0.5 (m)0.5 (p)0.5 (a)0.6 (n)0.5 (y)13 ( )0.6 (i)0.5 (n)13 ( )0.6 (s)0.5 (u)0.5 (b)0.6 (s)0.5 (e)0.5 (q)0.5 (u)0.6 (e)0.5 (n)0.5 (t)13.1 ( )0.5 (p)0.5 (e)0.6 (r)0.5 (i)0.5 (o)0.6 (d)0.5 (s)13 ( )0.6 (a)0.5 (r)0.5 (e)33 ( )]TJ 0.043 Tc -0.043 Tw 0 -1.231 Td [(r)0.5 (e)0.5 (c)0.5 (og)0.5 (n)0.5 (is)0.5 (e)0.5 (d)]TJ 0.07 Tw 4.745 0 Td [( )0.5 (a)0.5 (s)13 ( d)0.5 (e)0.5 (f)0.5 (e)0.5 (rr)0.5 (e)0.5 (d)13 ( )0.5 (in)0.5 (c)0.5 (o)0.5 (me)13 ( )0.5 (a)0.5 (n)0.5 (d)12.9 ( )0.5 (r)0.5 (e)0.5 (c)0.5 (o)0.5 (rd)0.5 (e)0.5 (d)13 ( i)0.5 (n)13 ( )0.5 (cu)0.5 (r)0.5 (r)0.5 (e)0.5 (nt)13 ( )0.5 (p)0.5 (ro)0.5 (f)0.5 (i)0.5 (t)12.9 ( )0.5 (o)0.5 (r)13 ( l)0.5 (o)0.5 (s)0.5 (s)18 ( )]TJ 0.029 Tc 0.079 Tw -4.745 -1.231 Td [(when)4 ( )0.5 (such)4 ( )0.5 (costs)4 ( )0.5 (and)4 ( )0.5 (losses)4 ( )0.5 (are)4 ( )]TJ -0.029 Tw 13.9 0 Td (recognised)Tj 0.079 Tw 4.619 0 Td [( )0.5 (\(government)4.1 ( )0.5 (grants)4 ( )0.5 (related)4 ( )]TJ 0.043 Tc 0.07 Tw -18.519 -1.231 Td [(to)12.3 ( the)12.3 ( Company\222s)12.2 ( daily)12.2 ( activities)12.3 ( shall)12.3 ( be)12.3 ( included)12.2 ( in)12.3 ( other)12.2 ( income;)18 ( )]TJ 0.046 Tc 0 -1.231 Td [(government)12.8 ( grants)12.9 ( unrelated)12.9 ( to)12.8 ( the)12.9 ( Company\222s)12.9 ( daily)12.8 ( activities)12.8 ( shall)21 ( )]TJ 0.066 Tc 0 -1.231 Td [(be)12.4 ( included)12.4 ( in)12.3 ( non-)12.3 ( operating)12.3 ( income\))12.4 ( or)12.3 ( offset)12.3 ( relevant)12.4 ( costs)12.3 ( or)41 ( )]TJ 0.025 Tc 0.036 Tw 0 -1.231 Td (losses; and the government grants used to compensate relevant costs or )Tj 0.039 Tc 0.07 Tw 0 -1.231 Td [(losses)12.6 ( that)12.6 ( have)12.6 ( been)12.6 ( incurred)12.5 ( by)12.6 ( the)12.6 ( Company)12.6 ( are)12.5 ( recorded)12.5 ( directly)14 ( )]TJ 0.033 Tc 0.075 Tw 0 -1.231 Td 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Otherwise, the )0.5 (Company is an )0.5 (agent )0.5 (and )0.5 (recognises revenue )]TJ 0.061 Tc 0.07 Tw 0 -1.192 Td [(in)12.2 ( the)12.2 ( amount)12.1 ( of)12.2 ( any)12.2 ( fee)12.2 ( or)12.2 ( commission)12.2 ( to)12.1 ( which)12.1 ( it)12.2 ( expects)12.2 ( to)12.1 ( be)36 ( )]TJ 0.025 Tc -0.025 Tw 0 -1.192 Td (entitled.)Tj /T1_1 1 Tf 0 Tw 13 0 3.4833 13 112.0517 590.3179 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 559.3179 Tm [(The)12.2 ( Company)12.2 ( )]TJ -0.079 Tw (recognise)Tj 0.07 Tw [(s)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 -1.192 Td [(p)0.5 (e)0.5 (r)0.6 (f)0.5 (o)0.5 (r)0.5 (m)0.5 (a)0.5 (n)0.6 (c)0.5 (e)13 ( )0.5 (o)0.5 (b)0.5 (l)0.5 (i)0.6 (g)0.5 (a)0.5 (t)0.5 (i)0.5 (o)0.5 (n)13 ( )0.6 (i)0.5 (n)13 ( )0.5 (a)13 ( )0.5 (c)0.6 (o)0.5 (n)0.5 (t)0.5 (r)0.5 (a)0.5 (c)0.6 (t)13 ( )0.5 (i)0.5 (s)13 ( )0.5 (f)0.6 (u)0.5 (l)0.5 (f)0.5 (i)0.5 (l)0.5 (l)0.5 (e)0.6 (d)0.5 (,)13 ( )0.5 (n)0.5 (a)0.5 (m)0.5 (e)0.6 (l)0.5 (y)13 ( )0.5 (w)0.5 (h)0.5 (e)0.6 (n)13 ( )0.5 (t)0.5 (h)0.5 (e)33 ( )]TJ 0.025 Tc 0 Tw 0 -1.192 Td (customer obtains control over the relevant goods or services.)Tj -0.025 Tw 0 -2.385 Td (\(1\))Tj 0.098 Tc 0.07 Tw [( )-521.5 (R)0.5 (ev)0.5 (e)0.5 (nu)0.5 (e)13 ( r)0.5 (e)0.5 (co)0.5 (gn)0.5 (i)0.5 (ti)0.5 (on)13 ( f)0.5 (o)0.5 (r)12.9 ( )0.5 (d)0.5 (om)0.5 (es)0.5 (t)0.5 (ic)13 ( )0.5 (sa)0.5 (l)0.5 (es)0.5 (:)13 ( s)0.5 (al)0.5 (e)0.5 (s)12.9 ( )0.5 (r)0.5 (e)0.5 (ve)0.5 (nu)0.5 (e)13 ( i)0.5 (s)73 ( )]TJ 0.035 Tc -0.035 Tw 2.181 -1.192 Td [(r)0.5 (e)0.5 (c)0.5 (og)0.5 (n)0.5 (i)0.5 (s)0.5 (ed)]TJ 0.073 Tw 4.668 0 Td [( )0.5 (a)0.5 (f)0.5 (t)0.5 (e)0.5 (r)10 ( )0.5 (th)0.5 (e)10 ( )0.5 (C)0.5 (o)0.5 (m)0.5 (pa)0.5 (n)0.5 (y)10 ( )0.5 (s)0.5 (h)0.5 (ip)0.5 (s)10 ( )0.5 (a)0.5 (n)0.5 (d)10 ( )0.5 (d)0.5 (e)0.5 (l)0.5 (iv)0.5 (e)0.5 (r)0.5 (s)10 ( )0.5 (t)0.5 (he)10.1 ( )0.5 (pr)0.5 (o)0.5 (d)0.5 (u)0.5 (ct)0.5 (s)10 ( )0.5 (t)0.5 (o)10 ( )]TJ 0.025 Tc 0.013 Tw -4.668 -1.192 Td [(the )0.5 (delivery place )0.5 (designated )0.5 (by the )0.5 (customer and )0.5 (with )0.5 (customer\222s )]TJ 0 Tw 0 -1.192 Td (verification and signing of the relevant documents;)Tj -0.025 Tw -2.181 -2.385 Td (\(2\))Tj 0.04 Tc 0.07 Tw [( )-579.5 (Revenue)12.1 ( recognition)12.1 ( for)12.1 ( export)12.1 ( sales:)12.2 ( the)12.1 ( revenue)12.2 ( is)12.1 ( )]TJ -0.04 Tw (recognised)Tj 0 Tc 0 Tw 30.552 0 Td ( )Tj 0.083 Tc 0.07 Tw -28.371 -1.192 Td [(after)12.6 ( the)12.6 ( Company)12.6 ( ships)12.6 ( and)12.6 ( registers)12.5 ( customs)12.7 ( declaration)58 ( )]TJ 0.028 Tc 0.08 Tw 0 -1.192 Td [(p)0.5 (r)0.5 (o)0.5 (c)0.5 (e)0.5 (d)0.5 (u)0.5 (r)0.5 (e)0.5 (s)3 ( )0.5 (f)0.5 (o)0.5 (r)3 ( )0.5 (g)0.5 (o)0.5 (o)0.5 (d)3 ( )0.5 (d)0.5 (e)0.5 (p)0.5 (a)0.5 (r)0.5 (t)0.5 (u)0.5 (r)0.5 (e)3 ( )0.5 (b)0.5 (a)0.5 (s)0.5 (e)0.5 (d)3 ( )0.5 (o)0.5 (n)3 ( )0.5 (t)0.5 (h)0.5 (e)3 ( )0.6 (C)0.5 (om)0.5 (p)0.5 (a)0.5 (n)0.5 (y)0.5 (\222)0.5 (s)3 ( )0.5 (c)0.6 (on)0.5 (t)0.5 (r)0.5 (a)0.6 (c)0.5 (ts)3.1 ( )]TJ 0.025 Tc 0 Tw 0 -1.192 Td (or orders and commercial trading practices.)Tj /T1_1 1 Tf -0.025 Tw 6.5 0 0 13 85.0394 342.3179 Tm (\(XXX\))Tj 0 Tc 0 Tw ( )Tj 0.025 Tc 13 0 0 13 113.3858 342.3179 Tm (Contract costs)Tj /T1_0 1 Tf 0.053 Tw 0 -2.385 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 -1.192 Td (costs.)Tj 0.053 Tc 0.07 Tw 0 -2.385 Td [(The)12.4 ( costs)12.4 ( incurred)12.4 ( by)12.3 ( the)12.4 ( Company)12.4 ( for)12.5 ( the)12.4 ( performance)12.4 ( of)12.4 ( the)12.4 ( contract)28 ( )]TJ 0.038 Tc 0 -1.192 Td [(which)12.2 ( do)12.3 ( not)12.3 ( fall)12.3 ( under)12.3 ( the)12.3 ( scope)12.3 ( of)12.3 ( the)12.3 ( standards)12.3 ( relating)12.3 ( to)12.3 ( inventories,)13 ( )]TJ 0.053 Tc 0 -1.192 Td [(fixed)12.3 ( assets)12.3 ( and)12.3 ( intangible)12.2 ( assets)12.3 ( are)12.3 ( )]TJ -0.053 Tw (recognised)Tj 0.07 Tw 22.158 0 Td [( as)12.2 ( an)12.3 ( asset)12.3 ( as)12.2 ( contract)28 ( )]TJ 0.025 Tc 0 Tw -22.158 -1.192 Td (performance costs when the following conditions are met:)Tj 0 -2.385 Td (This cost is directly related to a current or expected contract.)Tj 0.028 Tc 0.08 Tw 0 -2.385 Td [(This)3 ( )0.5 (cost)3 ( )0.5 (increases)3 ( )0.5 (the)3 ( )0.5 (resources)3 ( )0.5 (of)3 ( )0.6 (the)3 ( )0.5 (Company)3 ( )0.5 (to)3 ( )0.5 (fulfill)3 ( its)3 ( )0.5 (performance)3.1 ( )]TJ 0.025 Tc 0 Tw 0 -1.192 Td (obligations in the future.)Tj 0 -2.385 Td (The cost is expected to be recovered.)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 54 \226)Tj 0.077 Tc 0.07 Tw 13 0 0 13 141.7323 776.3179 Tm [(At)12.4 ( the)12.4 ( same)12.4 ( time)12.4 ( when)12.4 ( the)12.4 ( Company)12.4 ( fulfills)12.4 ( the)12.4 ( obligation,)12.4 ( the)52 ( )]TJ 0.051 Tc 0 -1.231 Td [(customer)12.6 ( immediately)12.6 ( obtains)12.6 ( and)12.6 ( consumes)12.6 ( the)12.6 ( economic)12.7 ( benefits)26 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (brought about by the Company\222s performance.)Tj 0.03 Tc 0.078 Tw 0 -2.462 Td [(The)5 ( )0.5 (customers)5 ( )0.5 (can)5 ( )0.5 (control)5 ( )0.5 (the)5 ( )0.5 (goods)5 ( )0.5 (under)5 ( )0.5 (construction)5 ( )0.5 (in)5 ( )0.5 (the)5 ( )0.5 (course)5 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (of the Company\222s performance.)Tj 0.065 Tc 0.07 Tw 0 -2.462 Td [(Goods)12.9 ( produced)12.9 ( in)12.9 ( the)12.9 ( course)12.9 ( of)12.9 ( the)12.9 ( Company\222s)12.8 ( performance)12.9 ( are)40 ( )]TJ 0.076 Tc 0 -1.231 Td [(irreplaceable.)12.6 ( In)12.6 ( addition,)12.6 ( during)12.6 ( the)12.6 ( entire)12.6 ( contract)12.6 ( period,)12.6 ( the)51 ( )]TJ 0.046 Tc 0 -1.231 Td [(Company)12.2 ( has)12.2 ( the)12.2 ( right)12.2 ( to)12.2 ( collect)12.2 ( the)12.2 ( payments)12.2 ( for)12.2 ( the)12.2 ( cumulatively)21 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (completed parts of performance.)Tj 0.026 Tc 0.082 Tw 0 -2.462 Td [(For)1 ( )0.5 (a)1 ( )0.5 (performance)1 ( )0.5 (obligation)1 ( )0.5 (satisfied)1 ( )0.5 (within)1 ( )0.5 (a)1 ( )0.5 (certain)1 ( )0.5 (period)1 ( )0.5 (of)1 ( )0.5 (time,)1 ( )]TJ 0.035 Tc 0.073 Tw 0 -1.231 Td [(the)10.1 ( )0.5 (Company)10 ( )0.5 (shall)10 ( )]TJ -0.035 Tw 8.568 0 Td (recognise)Tj 0.073 Tw 4.137 0 Td [( )0.5 (revenue)10 ( )0.6 (by)10 ( )0.5 (the)10 ( )0.5 (progress)10 ( )0.5 (in)10 ( )0.5 (performance)10 ( )]TJ 0.049 Tc 0.07 Tw -12.705 -1.231 Td [(over)12.2 ( that)12.1 ( period)12.1 ( of)12.1 ( time,)12.1 ( except)12.1 ( where)12.1 ( the)12.1 ( progress)12.2 ( of)12.1 ( performance)24.1 ( )]TJ 0.038 Tc 0 -1.231 Td [(cannot)12.5 ( be)12.5 ( reasonably)12.5 ( determined.)12.5 ( The)12.4 ( Company)12.4 ( considers)12.5 ( the)12.4 ( nature)13 ( )]TJ 0.052 Tc 0 -1.231 Td [(of)12.2 ( the)12.2 ( goods)12.3 ( or)12.3 ( services)12.3 ( and)12.3 ( adopts)12.3 ( the)12.3 ( output)12.3 ( method)12.3 ( or)12.3 ( the)12.3 ( input)27 ( )]TJ 0.025 Tc 0.019 Tw 0 -1.231 Td [(method )0.5 (to )0.5 (determine )0.5 (the )0.5 (fulfillment )0.5 (progress )0.5 (of )0.6 (the )0.6 (performance. )0.5 (When )]TJ 0.063 Tc 0.07 Tw 0 -1.231 Td [(the)12.6 ( fulfillment)12.6 ( progress)12.6 ( of)12.6 ( the)12.7 ( performance)12.6 ( cannot)12.6 ( be)12.7 ( determined)38 ( )]TJ 0.025 Tc 0.053 Tw 0 -1.231 Td (reasonably, but is expected to recover the costs incurred, the Company )Tj -0.025 Tw 0 -1.231 Td (should )Tj 3.169 0 Td (recognise)Tj 0.077 Tw ( revenue only to the extent of the cost until a reliable )Tj 0 Tw -3.169 -1.231 Td (measure of progress can be 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 -0.027 Tw 0 -1.231 Td [(shall)2 ( )]TJ 2.381 0 Td (recognise)Tj 0.081 Tw 4.076 0 Td [( )0.5 (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 0.058 Tc 0.07 Tw -6.457 -1.231 Td [(goods)12.1 ( or)12.2 ( services.)12.1 ( In)12.1 ( judging)12.2 ( whether)12.1 ( customers)12.2 ( obtain)12.1 ( control)12.2 ( of)33 ( )]TJ 0.059 Tc 0 -1.231 Td [(promised)12.6 ( goods)12.6 ( or)12.6 ( services,)12.6 ( the)12.6 ( Company)12.5 ( considers)12.6 ( the)12.6 ( following)34 ( )]TJ 0.025 Tc -0.025 Tw 0 -1.231 Td (indications:)Tj 0.042 Tw 0 -2.462 Td (The Company enjoys the right to collect cash on the goods or services, )Tj 0.039 Tw 0 -1.231 Td (that is, the customer has the obligation to pay for the goods or service\s )Tj 0 Tw 0 -1.231 Td (at the present time.)Tj 0.043 Tc 0.07 Tw 0 -2.462 Td [(The)12.5 ( Company)12.5 ( has)12.5 ( transferred)12.5 ( the)12.5 ( legal)12.5 ( ownership)12.6 ( of)12.5 ( the)12.5 ( commodity)18 ( )]TJ 0 -1.231 Td [(to)12.9 ( the)13 ( custo)0.5 (mer,)12.9 ( tha)0.5 (t)12.9 ( is,)12.9 ( the)13 ( custom)0.5 (er)12.9 ( has)12.9 ( )0.5 (the)12.9 ( leg)0.5 (al)12.9 ( owner)0.5 (ship)12.9 ( of)12.9 ( )0.5 (the)18 ( )]TJ 0.025 Tc -0.025 Tw 0 -1.231 Td (commodity.)Tj 0.022 Tc 0 Tw 0 -2.462 Td [(T)0.5 (he)0.5 ( C)0.5 (om)0.5 (pa)0.5 (ny)0.5 ( )0.5 (ha)0.5 (s )0.5 (tr)0.5 (a)0.5 (ns)0.5 (fe)0.5 (r)0.5 (re)0.5 (d )0.5 (th)0.5 (e )0.5 (go)0.5 (od)0.5 (s)0.5 ( i)0.5 (n )0.5 (ki)0.5 (nd)0.5 ( t)0.5 (o )0.5 (th)0.5 (e )0.5 (c)0.5 (us)0.5 (to)0.5 (me)0.5 (rs)0.5 (, )0.5 (t)0.5 (ha)0.5 (t )0.5 (is)0.5 (,)-3 ( )]TJ 0.025 Tc 0 -1.231 Td (the customers have actually taken possession of the goods.)Tj 0.077 Tc 0.07 Tw 0 -2.462 Td [(The)12.4 ( Company)12.4 ( has)12.5 ( transferred)12.4 ( the)12.5 ( main)12.4 ( risks)12.4 ( and)12.4 ( rewards)12.4 ( in)12.5 ( the)52 ( )]TJ 0.045 Tc 0 -1.231 Td [(ownership)12.7 ( of)12.8 ( the)12.7 ( commodity)12.8 ( to)12.8 ( its)12.8 ( customers,)12.7 ( that)12.8 ( is,)12.7 ( the)12.8 ( customers)20 ( )]TJ 0.062 Tc 0 -1.231 Td [(h)0.5 (a)0.6 (v)0.5 (e)13 ( )0.6 (a)0.5 (c)0.5 (q)0.6 (u)0.5 (i)0.5 (r)0.5 (e)0.6 (d)13 ( )0.5 (t)0.6 (h)0.5 (e)13 ( )0.6 (m)0.5 (a)0.5 (i)0.6 (n)13 ( )0.5 (r)0.5 (i)0.6 (s)0.5 (k)0.5 (s)13 ( )0.6 (a)0.5 (n)0.5 (d)13.1 ( )0.5 (r)0.5 (e)0.6 (w)0.5 (a)0.5 (r)0.6 (d)0.5 (s)13 ( )0.6 (i)0.5 (n)13 ( )0.5 (t)0.6 (h)0.5 (e)13 ( )0.6 (o)0.5 (w)0.5 (n)0.6 (e)0.5 (r)0.5 (s)0.6 (h)0.5 (i)0.5 (p)13 ( )0.6 (o)0.5 (f)13 ( )0.5 (t)0.6 (h)0.5 (e)37 ( )]TJ 0.025 Tc -0.025 Tw 0 -1.231 Td (commodity.)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 53 \226)Tj /T1_1 1 Tf -0.025 Tw 6.5 0 0 13 85.0394 776.409 Tm (\(XXIX\))Tj 0.22 Tw 13 0 0 13 106.9504 776.409 Tm ( Revenue)Tj 0.112 Tc 0.07 Tw 13 0 3.4833 13 112.0517 744.409 Tm [(1)87 (.)87 ( )-948.5 (Accounting)12.1 ( policies)12 ( adopted)12.1 ( for)12.1 ( revenue)12.1 ( recognition)12.1 ( and)87 ( )]TJ 0.025 Tc -0.025 Tw 2.51 -1.231 Td (measurement)Tj /T1_0 1 Tf 0.028 Tc 0.08 Tw 13 0 0 13 141.7323 696.409 Tm [(The)3.1 ( )0.5 (Company)3 ( )]TJ -0.028 Tw 6.436 0 Td (recognise)Tj 0.08 Tw [(s)3 ( )0.5 (revenue)3 ( )0.5 (when)3 ( )0.5 (the)3.1 ( )0.5 (performance)3 ( )0.5 (obligation)3 ( )0.5 (in)3 ( )]TJ 0.025 Tc 0.083 Tw -6.436 -1.231 Td [(a )0.5 (contract )0.5 (is )0.5 (fulfilled, namely )0.5 (the )0.5 (customer )0.5 (obtains )0.5 (control 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 ( )0.5 (Control)3 ( )0.6 (of)3 ( )0.5 (a)3 ( )0.5 (good)3 ( )0.5 (or)3 ( )0.5 (service)3 ( )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)12.4 ( a)12.5 ( contract)12.4 ( contains)12.5 ( two)12.4 ( or)12.4 ( more)12.4 ( performance)12.5 ( obligations,)12.5 ( at)12.5 ( 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 ( )0.5 (the)3 ( )0.5 (Company)3 ( )0.5 (allocates)3 ( )0.5 (the)3.1 ( 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)12.5 ( by)12.5 ( individual)12.6 ( performance)12.5 ( obligation,)12.5 ( and)12.5 ( )]TJ -0.043 Tw (recognise)Tj 0.07 Tw [(s)12.5 ( 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 -2.462 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 -1.231 Td [(Company)3 ( )0.5 (expects)3 ( )0.5 (to)3 ( )0.5 (be)3 ( )0.5 (entitled)3 ( )0.5 (in)3 ( )0.5 (exchange)3 ( )0.5 (for)3 ( )0.5 (transferring)3 ( )0.5 (promised)3 ( )]TJ 0.025 Tc 0.028 Tw 0 -1.231 Td (goods or services to a customer, excluding amounts collected on behalf )Tj 0.052 Tc 0.07 Tw 0 -1.231 Td [(of)12.2 ( third)12.2 ( parties)12.2 ( and)12.1 ( those)12.1 ( expected)12.2 ( to)12.1 ( be)12.2 ( refunded)12.2 ( to)12.1 ( the)12.1 ( customer.)27 ( )]TJ 0.046 Tc 0 -1.231 Td [(The)12.4 ( Company)12.3 ( considers)12.3 ( the)12.3 ( terms)12.3 ( of)12.4 ( the)12.3 ( contract)12.3 ( and)12.3 ( its)12.3 ( customary)21 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (business practices to determine the transaction price. When determining \)Tj 0.046 Tc 0.07 Tw 0 -1.231 Td [(the)12.7 ( transaction)12.6 ( price,)12.7 ( the)12.7 ( Company)12.6 ( considers)12.7 ( the)12.7 ( effects)12.7 ( of)12.7 ( variable)21 ( )]TJ 0.045 Tc 0 -1.231 Td [(consideration,)12.9 ( the)12.9 ( )0.5 (existence)12.9 ( of)12.9 ( a)12.9 ( significa)0.5 (nt)12.8 ( f)0.5 (inancing)12.9 ( component)12.9 ( in)20 ( )]TJ 0.043 Tc 0 -1.231 Td [(the)12.1 ( contract,)12.2 ( non-)12.2 ( cash)12.2 ( consideration)12.1 ( and)12.2 ( consideration)12.1 ( payable)12.2 ( to)12.1 ( a)18.1 ( )]TJ 0.025 Tc 0.083 Tw 0 -1.231 Td [(customer. )0.5 (The )0.5 (Company )0.5 (determines )0.5 (the )0.5 (transaction )0.5 (price that )0.5 (includes )]TJ 0.04 Tw 0 -1.231 Td (variable considerations based on the amount not exceeding the revenue )Tj 0.066 Tc -0.066 Tw 0 -1.231 Td [(accumulatively)12.3 ( )]TJ 7.41 0 Td (recognised)Tj 0.07 Tw 4.981 0 Td [( which)12.3 ( is)12.3 ( not)12.3 ( likely)12.3 ( to)12.3 ( be)12.3 ( significantly)41 ( )]TJ 0.05 Tc -12.392 -1.231 Td [(r)0.5 (e)0.6 (v)0.5 (e)0.5 (r)0.6 (s)0.5 (e)0.5 (d)13 ( )0.5 (w)0.6 (h)0.5 (e)0.6 (n)13 ( )0.5 (t)0.5 (h)0.5 (e)13.1 ( )0.5 (r)0.5 (e)0.6 (l)0.5 (e)0.5 (v)0.5 (a)0.6 (n)0.5 (t)13 ( )0.6 (u)0.5 (n)0.5 (c)0.5 (e)0.6 (r)0.5 (t)0.5 (a)0.5 (i)0.6 (n)0.5 (t)0.5 (y)13 ( )0.6 (d)0.5 (i)0.5 (s)0.5 (a)0.6 (p)0.5 (p)0.5 (e)0.5 (a)0.6 (r)0.5 (s)0.5 (.)13 ( )0.6 (W)0.5 (h)0.5 (e)0.6 (r)0.5 (e)13 ( )0.6 (t)0.5 (h)0.5 (e)0.5 (r)0.6 (e)13 ( )0.5 (a)0.6 (r)0.5 (e)25 ( )]TJ 0.025 Tc 0.056 Tw 0 -1.231 Td (significant financing elements in the contract, the Company recognises )Tj 0.013 Tw 0 -1.231 Td (the transaction price a tan amount that reflects the price that a custom\er )Tj 0.016 Tw 0 -1.231 Td (would have paid for the promised goods or services if the customer had )Tj 0.069 Tw 0 -1.231 Td (paid in cash when \(or as\) the customer had obtained control over such \)Tj 0.047 Tc 0.07 Tw 0 -1.231 Td [(goo)0.5 (ds)12.9 ( )0.5 (or)12.9 ( s)0.5 (er)0.5 (vice)0.5 (s.)12.9 ( )0.5 (The)13 ( dif)0.5 (fer)0.5 (enc)0.5 (e)12.9 ( b)0.5 (etw)0.5 (een)13 ( the)13 ( tr)0.5 (ans)0.5 (act)0.5 (ion)12.9 ( )0.5 (pric)0.5 (e)12.9 ( )0.5 (and)22 ( )]TJ 0.043 Tc 0 -1.231 Td [(the)12.6 ( amount)12.6 ( of)12.6 ( contract)12.6 ( consideration)12.6 ( is)12.6 ( )]TJ -0.043 Tw (amortised)Tj 0.07 Tw 22.21 0 Td [( using)12.6 ( an)12.5 ( effective)18 ( )]TJ 0.025 Tc 0 Tw -22.21 -1.231 Td (interest method over the contract term.)Tj 0.054 Tc 0.07 Tw 0 -2.462 Td [(When)12.1 ( one)12.1 ( of)12.1 ( the)12.1 ( following)12.1 ( conditions)12.1 ( is)12.2 ( satisfied,)12.1 ( the)12.1 ( Company)12.1 ( is)29 ( )]TJ 0.031 Tc 0.077 Tw 0 -1.231 Td [(considered)6 ( )0.5 (to)6 ( )0.5 (have)6 ( )0.5 (fulfilled)5.9 ( )0.6 (a)6 ( )0.5 (performance)6 ( )0.5 (obligation)6 ( )0.5 (within)6 ( )0.6 (a)6 ( )0.5 (certain)6 ( )]TJ 0.025 Tc 0.053 Tw 0 -1.231 Td (period of time. Otherwise, the Company is considered to have fulfilled )Tj 0 Tw 0 -1.231 Td (a performance obligation at a certain point in time:)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 52 \226)Tj -0.025 Tw 13 0 0 13 141.7323 776.0055 Tm (de)Tj (recognised)Tj 0.065 Tw [(, )0.5 (and the )0.5 (difference )0.5 (in between shall )0.5 (be )0.5 (included )0.5 (in )0.5 (profit )]TJ 0.042 Tc 0.07 Tw 0 -1.231 Td [(or)12.1 ( loss)12.1 ( for)12.1 ( the)12.2 ( period.)12.1 ( If)12.2 ( the)12.1 ( vesting)12.1 ( period)12.1 ( is)12.1 ( extended)12.1 ( or)12.1 ( shortened)17.1 ( )]TJ 0.026 Tc 0.082 Tw 0 -1.231 Td [(as)1 ( )0.5 (a)1 ( )0.6 (result)1 ( )0.5 (of)1.1 ( )0.5 (the)1 ( )0.5 (modification,)1 ( )0.5 (the)1 ( )0.5 (Company)0.9 ( )0.6 (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 /T1_1 1 Tf -0.025 Tw 5.2 0 0 13 85.0394 696.0055 Tm (\(XXVIII\))Tj 0.046 Tc 0.07 Tw 13 0 0 13 106.8737 696.0055 Tm [( )-134.9 (Other)12.6 ( financial)12.6 ( instruments)12.6 ( such)12.7 ( as)12.6 ( preference)12.6 ( shares)12.7 ( and)12.7 ( perpetual)21 ( )]TJ 0.025 Tc -0.025 Tw 0.501 -1.231 Td (bonds)Tj /T1_0 1 Tf 0.058 Tc 0.07 Tw 0 -2.462 Td [(Such)12.3 ( financial)12.3 ( instruments)12.2 ( or)12.2 ( a)12.3 ( part)12.3 ( thereof)12.2 ( are,)12.2 ( on)12.2 ( initial)12.3 ( recognition,)33 ( )]TJ 0.048 Tc 0 -1.231 Td [(c)0.5 (l)0.5 (a)0.5 (s)0.5 (s)0.5 (i)0.5 (f)0.5 (i)0.5 (e)0.5 (d)13 ( )0.5 (i)0.5 (n)0.5 (t)0.5 (o)13 ( )0.5 (f)0.5 (i)0.5 (n)0.5 (a)0.5 (n)0.5 (c)0.5 (i)0.5 (a)0.5 (l)13 ( )0.5 (a)0.5 (s)0.5 (s)0.5 (e)0.5 (t)0.5 (s)0.5 (,)13 ( )0.5 (f)0.5 (i)0.5 (n)0.5 (a)0.5 (n)0.5 (c)0.5 (i)0.5 (a)0.5 (l)13 ( )0.5 (l)0.5 (i)0.5 (a)0.5 (b)0.5 (i)0.5 (l)0.5 (i)0.5 (t)0.5 (i)0.5 (e)0.5 (s)13 ( )0.5 (o)0.5 (r)13 ( )0.5 (e)0.5 (q)0.5 (u)0.5 (i)0.5 (ty)13 ( )0.5 (i)0.5 (n)0.5 (s)0.5 (t)0.5 (r)0.5 (u)0.5 (m)0.5 (e)0.5 (n)0.5 (t)0.5 (s)23 ( )]TJ 0.036 Tc 0.072 Tw 0 -1.231 Td [(on)11 ( )0.5 (the)11 ( )0.5 (basis)11 ( )0.5 (of)11 ( )0.5 (contractual)11 ( )0.5 (terms)11 ( )0.5 (for)11 ( )0.5 (issuance)11 ( )0.5 (and)11 ( )0.5 (the)11 ( )0.5 (economic)11.1 ( )0.5 (substance)11 ( )]TJ 0.025 Tc 0.034 Tw 0 -1.231 Td (reflected by such terms of the Company\222s preference shares/perpetual \bonds )Tj 0 Tw 0 -1.231 Td (instead of only on the basis of the legal form.)Tj 0.032 Tc 0.076 Tw 0 -2.462 Td [(For)7 ( )0.5 (financial)7 ( )0.5 (instruments)7 ( )0.6 (such)7 ( )0.5 (as)7 ( )0.5 (perpetual)7 ( )0.5 (bonds/preference)7 ( )0.5 (shares)7 ( )0.5 (issued)7 ( )]TJ 0.025 Tc 0.022 Tw 0 -1.231 Td (by the Company, which meet one of the following conditions, such financi\al )Tj 0.045 Tc 0.07 Tw 0 -1.231 Td [(instrument)12.4 ( as)12.4 ( a)12.4 ( whole)12.4 ( or)12.4 ( a)12.4 ( component)12.4 ( thereof)12.4 ( is)12.5 ( classified)12.4 ( as)12.4 ( a)12.4 ( financial)20 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (liability on initial recognition:)Tj -0.025 Tw 0 -2.462 Td (1.)Tj 0.03 Tc 0.078 Tw [( )-1022.5 (there)5 ( )0.5 (are)5 ( )0.5 (contractual)5 ( )0.5 (obligations)5 ( )0.5 (performed)5 ( )0.5 (by)5 ( )0.5 (the)5 ( )0.5 (delivery)5 ( )0.5 (of)5.1 ( )0.5 (cash)5 ( )0.5 (or)5 ( )]TJ 0.025 Tc 0 Tw 2.181 -1.231 Td (other financial assets that the Company cannot unconditionally avoid;)Tj -0.025 Tw -2.18 -2.462 Td (2.)Tj 0.068 Tw [( )-1037.5 (there are contractual obligations that include the delivery of a variabl\e )]TJ 0 Tw 2.18 -1.231 Td (number of own equity instruments for settlement;)Tj -0.025 Tw -2.18 -2.462 Td (3.)Tj 0.05 Tc 0.07 Tw [( )-1010.5 (there)13 ( are)12.9 ( deri)0.5 (vatives)12.9 ( tha)0.5 (t)12.9 ( are)12.9 ( se)0.5 (ttled)12.9 ( with)12.9 ( the)0.5 (ir)12.9 ( own)12.9 ( equity)13 ( \(such)12.9 ( as)25.1 ( )]TJ 0.056 Tc 2.18 -1.231 Td [(conversion)12.3 ( rights\),)12.4 ( and)12.4 ( the)12.4 ( derivatives)12.3 ( are)12.3 ( not)12.3 ( settled)12.4 ( with)12.3 ( a)12.3 ( fixed)31 ( )]TJ 0.03 Tc 0.078 Tw 0 -1.231 Td [(amount)5 ( )0.5 (of)5 ( )0.5 (their)5 ( )0.5 (own)5 ( )0.5 (equity)5 ( )0.5 (instruments)5 ( )0.5 (for)5 ( )0.5 (a)5 ( )0.5 (fixed)5 ( )0.5 (amount)5 ( )0.5 (of)5 ( )0.5 (cash)5 ( )0.5 (or)5 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (other financial assets for settlement;)Tj -0.025 Tw -2.18 -2.462 Td (4.)Tj 0.1 Tc 0.07 Tw [( )-960.5 (there)12.5 ( are)12.5 ( contractual)12.4 ( clauses)12.4 ( that)12.5 ( indirectly)12.5 ( form)12.4 ( contractual)75 ( )]TJ 0.025 Tc -0.025 Tw 2.18 -1.231 Td (obligations;)Tj -2.18 -2.462 Td (5.)Tj 0.08 Tc 0.07 Tw [( )-980.5 (when)12.1 ( the)12.2 ( issuer)12.1 ( liquidates,)12.1 ( the)12.1 ( perpetual)12.1 ( bonds)12.2 ( are)12.1 ( in)12.1 ( the)12.2 ( same)55.1 ( )]TJ 0.037 Tc 0.071 Tw 2.18 -1.231 Td [(liquidation)12 ( )0.5 (order)12 ( )0.5 (as)12 ( )0.5 (the)12 ( )0.5 (ordinary)12 ( )0.5 (bonds)12 ( )0.5 (and)12 ( )0.5 (other)12 ( )0.5 (debts)12 ( )0.5 (issued)12 ( )0.5 (by)12 ( )0.5 (the)12 ( )]TJ 0.025 Tc -0.025 Tw 0 -1.231 Td (issuer.)Tj 0.048 Tc 0.07 Tw -2.18 -2.462 Td [(For)12.4 ( financial)12.3 ( instruments)12.3 ( such)12.4 ( as)12.4 ( perpetual)12.4 ( bonds/preference)12.4 ( shares)12.3 ( that)23 ( )]TJ 0.052 Tc 0 -1.231 Td [(d)0.5 (o)13 ( )0.5 (n)0.5 (o)0.5 (t)13.1 ( )0.5 (m)0.5 (e)0.5 (e)0.5 (t)13 ( )0.5 (a)0.5 (n)0.6 (y)13 ( )0.5 (o)0.5 (f)13 ( )0.5 (t)0.5 (h)0.5 (e)13 ( )0.6 (a)0.5 (b)0.5 (o)0.5 (v)0.5 (e)13 ( )0.5 (c)0.5 (o)0.6 (n)0.5 (d)0.5 (i)0.5 (t)0.5 (i)0.5 (o)0.5 (n)0.5 (s)0.5 (,)13 ( )0.5 (s)0.5 (u)0.6 (c)0.5 (h)13 ( )0.5 (f)0.5 (i)0.5 (n)0.5 (a)0.5 (n)0.6 (c)0.5 (i)0.5 (a)0.5 (l)13 ( )0.5 (i)0.5 (n)0.5 (s)0.5 (t)0.5 (r)0.6 (u)0.5 (m)0.5 (e)0.5 (n)0.5 (t)13 ( )0.5 (a)0.5 (s)13.1 ( )0.5 (a)27 ( )]TJ 0.025 Tc 0.04 Tw 0 -1.231 Td (whole or a component thereof is classified as an equity instrument on in\itial )Tj -0.025 Tw 0 -1.231 Td (recognition.)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 51 \226)Tj 0.044 Tc 0.07 Tw 13 0 0 13 141.7323 776.3179 Tm [(If)12.5 ( the)12.5 ( terms)12.5 ( of)12.5 ( the)12.5 ( equity-settled)12.5 ( share-based)12.5 ( payment)12.5 ( are)12.5 ( amended,)19 ( )]TJ 0.025 Tc 0.028 Tw 0 -1.231 Td (the Company shall )Tj -0.025 Tw (recognise)Tj 0.028 Tw ( 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 )Tj -0.025 Tw (recognised)Tj 0 Tw ( as an increase in the service received.)Tj 0.08 Tc 0.07 Tw 0 -2.462 Td [(During)12.6 ( the)12.6 ( vesting)12.5 ( period,)12.6 ( where)12.6 ( the)12.6 ( granted)12.6 ( equity)12.5 ( instrument)55 ( )]TJ 0.07 Tc 0 -1.231 Td [(is)12.8 ( cancelled,)12.8 ( the)12.8 ( Company)12.8 ( shall)12.8 ( accelerate)12.8 ( the)12.8 ( exercise)12.8 ( of)12.8 ( rights)45 ( )]TJ 0.04 Tc 0 -1.231 Td [(thereunder,)12.3 ( recognizing)12.2 ( the)12.2 ( outstanding)12.2 ( amount)12.3 ( for)12.3 ( the)12.2 ( remainder)12.3 ( of)15 ( )]TJ 0.032 Tc 0.076 Tw 0 -1.231 Td [(the)7 ( vesting)7 ( )0.5 (period)7 ( )0.5 (in)6.9 ( )0.6 (profit)7 ( )0.5 (or)7 ( )0.5 (loss,)7 ( )0.5 (while)7 ( )0.5 (recognizing)7 ( )0.5 (capital)7 ( )0.5 (reserve.)7 ( )]TJ 0.043 Tc 0.07 Tw 0 -1.231 Td [(However,)12.8 ( if)12.7 ( new)12.8 ( equity)12.7 ( instruments)12.8 ( are)12.8 ( vested)12.8 ( and)12.8 ( they)12.8 ( are)12.8 ( verified)18 ( )]TJ 0.056 Tc 0 -1.231 Td [(at)12.8 ( the)12.8 ( vesting)12.7 ( date)12.8 ( of)12.7 ( new)12.7 ( equity)12.8 ( instrument)12.7 ( as)12.8 ( alternatives)12.7 ( vested)31 ( )]TJ 0.043 Tc 0 -1.231 Td [(to)12.7 ( the)12.7 ( cancelled)12.6 ( equity)12.6 ( instruments,)12.7 ( the)12.6 ( treatment)12.7 ( on)12.7 ( the)12.6 ( new)12.7 ( equity)18 ( )]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 /T1_1 1 Tf 13 0 3.4833 13 112.0517 504.3179 Tm [(2. )-1105.5 (Cash-settled share-based payments and equity instrument)]TJ /T1_0 1 Tf 0.039 Tc 0.07 Tw 13 0 0 13 141.7323 472.3179 Tm [(A)12.7 ( cash-settled)12.7 ( share-based)12.7 ( payment)12.7 ( shall)12.7 ( be)12.7 ( measured)12.7 ( in)12.7 ( accordance)14 ( )]TJ 0.063 Tc 0 -1.231 Td [(wi)0.5 (th)12.9 ( the)13 ( fair)13 ( val)0.5 (ue)12.9 ( of)13 ( lia)0.5 (bility)12.9 ( )0.5 (calc)0.5 (ulate)0.5 (d)12.9 ( an)0.5 (d)12.9 ( con)0.5 (firme)0.5 (d)12.9 ( bas)0.5 (ed)12.9 ( o)0.5 (n)38 ( )]TJ 0.05 Tc 0 -1.231 Td [(the)12.9 ( shares)12.8 ( or)12.9 ( other)12.8 ( equity)12.8 ( instruments)12.9 ( undertaken)12.8 ( by)12.8 ( the)12.8 ( Company.)25 ( )]TJ 0.056 Tc 0 -1.231 Td [(If)12.7 ( the)12.6 ( share-)]TJ 0 Tc 0 Tw (b)Tj 0.056 Tc -0.056 Tw 6.228 0 Td (ased)Tj 0.07 Tw 1.988 0 Td [( payment)12.7 ( transactions)12.7 ( granted)12.7 ( to)12.7 ( employees)12.7 ( vest)31 ( )]TJ 0.025 Tc 0.056 Tw -8.215 -1.231 Td [(immediately, the )0.5 (fair )0.5 (value )0.5 (of the )0.5 (liability undertaken )0.5 (by )0.5 (the Company )]TJ 0.054 Tc 0.07 Tw 0 -1.231 Td [(shall,)12.1 ( on)12.1 ( the)12.1 ( date)12.1 ( of)12.1 ( the)12.1 ( grant,)12.1 ( be)12.1 ( included)12.1 ( in)12.1 ( the)12 ( relevant)12.1 ( costs)12.1 ( or)29 ( )]TJ 0.025 Tc 0.002 Tw 0 -1.231 Td (expenses, and the liabilities shall be increased accordingly. If the sha\re- )Tj 0.054 Tc 0.071 Tw 0 -1.231 Td [(based)12.1 ( )0.6 (payment)12 ( )0.6 (transactions)12.1 ( )0.5 (granted)12.1 ( )0.5 (to)12 ( )0.6 (employees)12.1 ( )0.5 (do)12 ( )0.6 (not)12 ( )0.6 (vest)12 ( )0.6 (until)29 ( )]TJ 0.036 Tc 0.072 Tw 0 -1.231 Td [(the)11 ( )0.5 (completion)11 ( )0.5 (of)11 ( )0.5 (services)11 ( )0.5 (for)11 ( )0.5 (a)11 ( )0.5 (vesting)11 ( )0.5 (period,)11 ( )0.5 (or)11 ( )0.5 (until)11 ( )0.5 (the)11 ( )0.5 (specified)11 ( )]TJ 0.028 Tc 0.08 Tw 0 -1.231 Td [(performance)3 ( )0.5 (conditions)3 ( )0.5 (are)3 ( )0.5 (met,)3 ( )0.5 (at)3 ( )0.5 (each)3 ( )0.5 (balance)3 ( )0.5 (sheet)3 ( )0.5 (date)3 ( )0.5 (during)3 ( )0.5 (the)3.1 ( )]TJ 0.026 Tc 0.082 Tw 0 -1.231 Td [(vesting)1 ( )0.5 (period,)1 ( )0.5 (the)1 ( )0.5 (services)1 ( )0.5 (obtained)1 ( )0.6 (in)1 ( )0.5 (the)1 ( )0.5 (current)1 ( )0.5 (period)1 ( )0.5 (shall,)1 ( )0.5 (based)1 ( )]TJ 0.051 Tc 0.07 Tw 0 -1.231 Td [(on)12.4 ( the)12.4 ( best)12.3 ( estimate)12.4 ( of)12.4 ( the)12.4 ( information)12.3 ( about)12.3 ( the)12.4 ( exercisable)12.3 ( right,)26 ( )]TJ 0.046 Tc 0 -1.231 Td [(be)12.9 ( included)12.8 ( in)12.9 ( the)12.9 ( relevant)12.9 ( costs)12.8 ( or)12.9 ( expenses)12.8 ( and)12.8 ( the)12.9 ( corresponding)21 ( )]TJ 0.025 Tc 0.071 Tw 0 -1.231 Td (liabilities at the fair value of the liability undertaken by the Company\. )Tj 0.038 Tc 0.07 Tw 0 -1.231 Td [(For)12.7 ( each)12.8 ( of)12.7 ( the)12.8 ( balance)12.8 ( sheet)12.7 ( date)12.8 ( and)12.8 ( the)12.8 ( settlement)12.8 ( date)12.8 ( before)12.7 ( the)13 ( )]TJ 0.025 Tc 0.062 Tw 0 -1.231 Td (settlement of the relevant liabilities, fair value of the liabilities wi\ll be )Tj 0.003 Tw 0 -1.231 Td (remeasured and the changes will be 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 [(Th)0.5 (e)12.9 ( Co)0.5 (mpan)0.5 (y)12.9 ( mod)0.5 (ifie)0.5 (s)12.9 ( th)0.5 (e)12.9 ( t)0.5 (erms)13 ( an)0.5 (d)12.9 ( co)0.5 (nditi)0.5 (ons)12.9 ( )0.5 (in)12.9 ( a)13 ( ca)0.5 (sh-s)0.5 (ettl)0.5 (ed)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,)12.4 ( which)12.4 ( shall)12.5 ( be)12.4 ( measured)12.4 ( at)12.4 ( the)12.4 ( fair)12.5 ( value)12.4 ( of)12.5 ( the)12.5 ( equity)43 ( )]TJ 0.022 Tc 0 Tw 0 -1.231 Td [(instrument granted on the date of modification \(whether it occurs durin\g)-3 ( )]TJ 0.028 Tc 0.08 Tw 0 -1.231 Td [(or)3 ( )0.5 (after)3 ( )0.5 (the)3.1 ( )0.5 (end)3 ( )0.5 (of)3 ( )0.5 (the)3 ( )0.5 (vesting)3 ( )0.5 (period\),)3 ( )0.5 (and)3 ( )0.5 (the)3 ( )0.5 (services)3 ( )0.5 (acquired)3 ( )0.5 (shall)3 ( )]TJ 0.047 Tc 0.07 Tw 0 -1.231 Td [(b)0.6 (e)13 ( )0.6 (i)0.5 (n)0.5 (c)0.6 (l)0.6 (u)0.5 (d)0.5 (e)0.6 (d)13 ( )0.6 (i)0.5 (n)13.1 ( )0.5 (c)0.6 (a)0.6 (p)0.5 (i)0.6 (t)0.5 (a)0.6 (l)13 ( )0.6 (s)0.5 (u)0.6 (r)0.5 (p)0.5 (l)0.6 (u)0.5 (s)0.6 (,)13 ( )0.6 (w)0.5 (h)0.6 (i)0.5 (l)0.6 (e)13 ( )0.6 (t)0.5 (h)0.6 (e)13 ( )0.6 (l)0.5 (i)0.6 (a)0.5 (b)0.6 (i)0.5 (l)0.6 (i)0.5 (t)0.6 (y)13 ( )]TJ -0.047 Tw 22.402 0 Td [(r)0.5 (e)0.6 (c)0.6 (o)0.5 (g)0.6 (n)0.5 (i)0.6 (s)0.5 (e)0.6 (d)]TJ 0.07 Tw 4.784 0 Td [( )0.5 (f)0.6 (o)0.5 (r)13.1 ( )0.6 (t)0.5 (h)0.5 (e)22.1 ( )]TJ 0.031 Tc 0.077 Tw -27.186 -1.231 Td [(cash-settled)6 ( )0.5 (share-based)6 ( )0.5 (payment)6 ( )0.5 (on)6 ( )0.5 (the)6.1 ( )0.5 (date)6 ( )0.5 (of)6 ( )0.6 (modification)6 ( )0.5 (shall)6 ( )0.5 (be)6 ( )]TJ ET endstreamendobj25 0 obj<>endobj26 0 obj<>endobj27 0 obj<>endobj28 0 obj<>endobj29 0 obj<>endobj182 0 obj<>/Font<>/ProcSet[/PDF/Text]>>/TrimBox[0.0 0.0 595.276 841.89]/Type/Page/PieceInfo</LastModified/NumberOfPageItemsInPage 1/NumberofPages 1/OriginalDocumentID/PageItemUIDToLocationDataMap<>/PageTransformationMatrixList<>/PageUIDList<>/PageWidthList<>>>>>>>endobj183 0 obj<>/Font<>/ProcSet[/PDF/Text]>>/TrimBox[0.0 0.0 595.276 841.89]/Type/Page/PieceInfo</LastModified/NumberOfPageItemsInPage 1/NumberofPages 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0.025 Tc 12 0 0 12 281.8878 18.7502 Tm (\226 50 \226)Tj 0.018 Tw 13 0 0 13 113.3858 776.3179 Tm (Where the contingency is related to individual item, the best estimate s\hould )Tj 0 Tw 0 -1.231 Td (be determined as the most likely amount.)Tj 0.045 Tc 0.07 Tw 0 -2.462 Td [(W)0.5 (h)0.5 (er)0.5 (e)13 ( )0.5 (th)0.5 (e)13 ( c)0.5 (o)0.5 (nt)0.5 (i)0.5 (n)0.5 (ge)0.5 (n)0.5 (cy)13 ( )0.5 (i)0.5 (s)12.9 ( )0.5 (r)0.5 (e)0.5 (la)0.5 (t)0.5 (e)0.5 (d)12.9 ( )0.5 (t)0.5 (o)12.9 ( )0.5 (a)13 ( )0.5 (nu)0.5 (m)0.5 (be)0.5 (r)13 ( o)0.5 (f)13 ( )0.5 (it)0.5 (e)0.5 (ms)0.5 (,)13 ( t)0.5 (h)0.5 (e)13 ( b)0.5 (e)0.5 (s)0.5 (t)12.9 ( )0.5 (e)0.5 (s)0.5 (ti)0.5 (m)0.5 (at)0.5 (e)20 ( )]TJ 0.024 Tc 0 Tw 0 -1.231 Td [(should be calculated and determined according to the various possible re\sults)-1 ( )]TJ 0.025 Tc 0 -1.231 Td (and the relevant probabilities.)Tj 0.056 Tc 0.07 Tw 0 -2.462 Td [(When)12.6 ( all)12.6 ( or)12.6 ( part)12.6 ( of)12.6 ( the)12.6 ( expenditures)12.6 ( necessary)12.6 ( for)12.6 ( the)12.6 ( settlement)12.6 ( of)12.6 ( an)31 ( )]TJ 0.062 Tc 0 -1.231 Td [(estimated)12.2 ( liability)12.3 ( is)12.3 ( expected)12.3 ( to)12.3 ( be)12.3 ( compensated)12.2 ( by)12.2 ( a)12.3 ( third)12.3 ( party,)12.3 ( the)37 ( )]TJ 0.057 Tc 0 -1.231 Td [(compensation)12.7 ( should)12.7 ( be)12.8 ( separately)12.8 ( )]TJ -0.057 Tw (recognised)Tj 0.07 Tw 21.267 0 Td [( as)12.8 ( an)12.7 ( asset)12.7 ( only)12.8 ( when)12.7 ( it)32 ( )]TJ 0.056 Tc 0.069 Tw -21.267 -1.231 Td [(i)0.5 (s)13 ( )-0.6 (v)0.5 (i)0.5 (r)0.5 (tu)0.5 (a)0.5 (l)0.5 (l)0.5 (y)12.9 ( c)0.5 (e)0.5 (r)0.5 (ta)0.5 (i)0.5 (n)13 ( th)0.5 (a)0.5 (t)13 ( )-0.6 (t)0.5 (h)0.5 (e)13 ( )-0.6 (c)0.5 (o)0.5 (m)0.5 (p)0.5 (e)0.5 (ns)0.5 (a)0.5 (t)0.5 (i)0.5 (on)13 ( w)0.5 (il)0.5 (l)13 ( be)13 ( r)0.5 (e)0.5 (c)0.5 (e)0.5 (iv)0.5 (e)0.5 (d)0.5 (.)13 ( )-0.6 (T)0.5 (h)0.5 (e)13 ( am)0.5 (o)0.5 (u)0.5 (nt)31 ( )]TJ 0.029 Tc -0.029 Tw 0 -1.231 Td (recognised)Tj 0.079 Tw 4.622 0 Td [( )0.5 (for)4 ( )0.5 (the)4 ( )0.6 (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 -4.622 -1.231 Td (estimated liabilities.)Tj 0.067 Tc 0.07 Tw 0 -2.462 Td [(The)12.2 ( Company)12.2 ( reviews)12.2 ( the)12.2 ( carrying)12.1 ( amount)12.2 ( of)12.2 ( estimated)12.1 ( liabilities)12.2 ( on)42 ( )]TJ 0.027 Tc 0.081 Tw 0 -1.231 Td [(balance)2 ( )0.5 (sheet)2 ( )0.5 (date.)2 ( )0.5 (If)2 ( )0.5 (there)2 ( )0.5 (is)2 ( )0.5 (clear)2 ( )0.5 (evidence)2 ( )0.5 (that)2 ( )0.5 (the)2 ( )0.5 (carrying)2 ( )0.5 (amount)1.9 ( )0.5 (does)2 ( )]TJ 0.029 Tc 0.079 Tw 0 -1.231 Td [(n)0.5 (ot)4.1 ( )0.5 (re)0.5 (f)0.5 (l)0.5 (e)0.5 (ct)4.1 ( )0.5 (th)0.5 (e)4 ( )0.5 (c)0.5 (u)0.5 (r)0.5 (re)0.5 (n)0.5 (t)4 ( )0.5 (b)0.5 (e)0.5 (s)0.5 (t)4 ( )0.5 (e)0.5 (st)0.5 (i)0.5 (ma)0.5 (t)0.5 (e)0.5 (,)4 ( )0.5 (t)0.5 (h)0.5 (e)4 ( )0.5 (c)0.5 (a)0.5 (rr)0.5 (y)0.5 (i)0.5 (ng)4 ( )0.5 (a)0.5 (m)0.5 (o)0.5 (u)0.5 (nt)4 ( )0.5 (i)0.5 (s)4 ( )0.5 (a)0.5 (d)0.5 (j)0.5 (us)0.5 (t)0.5 (e)0.5 (d)4 ( )0.5 (to)4 ( )0.6 (th)0.5 (e)4 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (best estimate.)Tj /T1_1 1 Tf -0.025 Tw 6.5 0 0 13 85.0394 472.3179 Tm (\(XXVII\))Tj 0 Tw 13 0 0 13 109.6413 472.3179 Tm [( )-13.1 (Share-based payments)]TJ /T1_0 1 Tf 0.038 Tc 0.07 Tw 0.288 -2.462 Td [(The)12.2 ( Company\222s)12.2 ( share-based)12.2 ( payment)12.2 ( represents)12.2 ( transactions)12.2 ( in)12.2 ( which)12.2 ( the)13 ( )]TJ 0.057 Tc 0 -1.231 Td [(Company)12.3 ( receives)12.2 ( services)12.3 ( from)12.2 ( employee)12.3 ( or)12.3 ( other)12.3 ( parties)12.2 ( by)12.2 ( granting)32 ( )]TJ 0.027 Tc 0.081 Tw 0 -1.231 Td [(equity)2 ( )0.5 (instruments)2 ( )0.5 (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 ( )0.5 (the)2 ( )]TJ 0.029 Tc 0.079 Tw 0 -1.231 Td [(equity)4 ( )0.5 (instruments.)4 ( )0.5 (The)4 ( )0.5 (Company\222s)4 ( )0.5 (share-based)4 ( )0.5 (payments)4 ( )0.5 (included)4 ( )0.5 (equity-)4 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (settled share-based payments and cash-settled share-based payments.)Tj /T1_1 1 Tf 13 0 3.4833 13 112.0517 344.3179 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 312.3179 Tm [(As)12.9 ( to)12.9 ( an)12.9 ( equity-settled)12.9 ( share-based)12.9 ( payment)12.9 ( in)12.9 ( return)12.9 ( for)12.9 ( services)12.9 ( of)14 ( )]TJ 0.047 Tc 0 -1.231 Td [(employe)0.5 (es,)12.9 ( calc)0.5 (ulation)12.9 ( wil)0.5 (l)12.8 ( )0.5 (be)12.9 ( base)0.5 (d)12.8 ( )0.5 (on)12.9 ( the)12.9 ( fa)0.5 (ir)13 ( value)12.9 ( of)13 ( the)12.9 ( equity)22 ( )]TJ 0.068 Tc 0 -1.231 Td [(instrument)12.5 ( granted)12.5 ( to)12.6 ( the)12.6 ( employees.)12.6 ( If)12.6 ( the)12.6 ( share-based)12.6 ( payment)43 ( )]TJ 0.055 Tc 0 -1.231 Td [(transactions)12.1 ( granted)12.1 ( to)12.2 ( employees)12.1 ( vest)12.1 ( immediately,)12.2 ( the)12.2 ( fair)12.1 ( value)30 ( )]TJ 0.06 Tc 0 -1.231 Td [(of)12.8 ( the)12.9 ( share-based)12.8 ( payment)12.9 ( transactions)12.9 ( granted)12.9 ( is,)12.8 ( on)12.9 ( grant)12.8 ( date,)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 0.037 Tc 0.071 Tw 0 -1.231 Td [(in)12 ( )0.5 (capital)12 ( )0.5 (reserve.)12 ( )0.5 (If)12 ( )0.5 (the)12 ( )0.5 (share-based)12 ( )0.5 (payment)12 ( )0.5 (transactions)12 ( )0.6 (granted)12 ( )0.5 (to)12 ( )]TJ 0.043 Tc 0.07 Tw 0 -1.231 Td [(employees)12.7 ( do)12.7 ( not)12.7 ( vest)12.6 ( until)12.6 ( the)12.7 ( completion)12.7 ( of)12.6 ( services)12.7 ( for)12.7 ( a)12.7 ( vesting)18 ( )]TJ 0.035 Tc 0.073 Tw 0 -1.231 Td [(period,)10 ( )0.5 (or)10 ( )0.5 (until)10 ( )0.5 (the)10 ( )0.5 (achievement)10 ( )0.5 (of)10 ( )0.5 (specified)10 ( )0.5 (performance)10.1 ( )0.5 (conditions,)10 ( )]TJ 0.046 Tc 0.07 Tw 0 -1.231 Td [(t)0.5 (h)0.5 (e)13 ( )0.6 (C)0.5 (o)0.5 (m)0.5 (p)0.5 (a)0.5 (n)0.5 (y)0.5 (,)13.1 ( )0.5 (o)0.5 (n)13 ( )0.5 (e)0.5 (a)0.6 (c)0.5 (h)13 ( )0.5 (b)0.5 (a)0.5 (l)0.6 (a)0.5 (n)0.5 (c)0.5 (e)13 ( )0.6 (s)0.5 (h)0.5 (e)0.5 (e)0.5 (t)13 ( )0.6 (d)0.5 (a)0.5 (t)0.5 (e)13 ( )0.5 (d)0.6 (u)0.5 (r)0.5 (i)0.5 (n)0.5 (g)13 ( )0.5 (t)0.5 (h)0.5 (e)13.1 ( )0.5 (v)0.5 (e)0.5 (s)0.5 (t)0.5 (i)0.6 (n)0.5 (g)13 ( )0.5 (p)0.5 (e)0.5 (r)0.5 (i)0.5 (o)0.6 (d)0.5 (,)21 ( )]TJ 0.081 Tc 0 -1.231 Td [(according)12.6 ( to)12.7 ( the)12.7 ( best)12.7 ( estimate)12.7 ( of)12.7 ( the)12.7 ( number)12.7 ( of)12.7 ( feasible)12.7 ( equity)56 ( )]TJ 0.04 Tc 0 -1.231 Td [(instruments,)12.8 ( includes)12.8 ( the)12.9 ( services)12.8 ( received)12.9 ( in)12.9 ( the)12.9 ( current)12.8 ( period)12.8 ( into)14.9 ( )]TJ 0.025 Tc 0.02 Tw 0 -1.231 Td [(the )0.5 (relevant )0.5 (cost )0.5 (or )0.6 (expense )0.5 (on )0.5 (the )0.5 (basis )0.5 (of )0.5 (the )0.5 (fair )0.5 (value )0.5 (on )0.5 (the )0.5 (date )0.5 (of )]TJ 0 Tw 0 -1.231 Td (grant, with a corresponding increase in capital reserve.)Tj ET endstreamendobj190 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 0.038 Tc 0.07 Tw 13 0 0 13 170.0787 776.3179 Tm [(p)0.5 (e)0.5 (r)0.5 (i)0.5 (o)0.5 (d)0.5 (;)13 ( )0.5 (w)0.5 (he)0.6 (n)13 ( t)0.5 (h)0.5 (e)13 ( )0.5 (p)0.5 (r)0.5 (e)0.5 (v)0.5 (i)0.5 (o)0.5 (u)0.5 (s)0.5 (l)0.5 (y)13 ( )0.5 (d)0.5 (e)0.5 (f)0.5 (i)0.5 (ne)0.6 (d)13 ( b)0.5 (e)0.5 (n)0.5 (e)0.5 (f)0.5 (i)0.5 (t)0.5 (s)13 ( )0.5 (p)0.5 (l)0.5 (a)0.5 (n)13 ( )0.5 (i)0.5 (s)13 ( )0.5 (t)0.5 (e)0.5 (r)0.5 (m)0.5 (i)0.5 (n)0.5 (a)0.5 (te)0.6 (d,)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)12.3 ( the)12.3 ( defined)12.3 ( benefit)12.3 ( scheme)12.3 ( is)12.3 ( settled,)12.3 ( the)12.3 ( gain)12.3 ( or)12.3 ( loss)12.3 ( is)24 ( )]TJ 0.036 Tc -0.036 Tw 0 -1.231 Td (recognised)Tj 0.072 Tw 4.68 0 Td [( )0.5 (based)11 ( )0.5 (on)10.9 ( )0.5 (the)11.1 ( )0.5 (difference)11.1 ( )0.5 (between)11 ( )0.5 (the)11 ( )0.6 (present)11 ( )0.5 (value)11 ( )0.5 (of)11 ( )]TJ 0.039 Tc 0.07 Tw -4.68 -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 632.3179 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 600.3179 Tm [(When)12.6 ( the)12.6 ( Company)12.6 ( provides)12.6 ( employees)12.6 ( with)12.6 ( termination)12.6 ( benefits,)29.9 ( )]TJ 0.058 Tc 0 -1.231 Td [(the)12.7 ( staff)12.7 ( remuneration)12.6 ( liabilities)12.6 ( arising)12.6 ( from)12.7 ( termination)12.6 ( benefits)33 ( )]TJ 0.025 Tc -0.025 Tw 0 -1.231 Td [(a)-4.4 (r)-4.5 (e )]TJ 0.029 Tc -0.029 Tw 1.662 0 Td (recognised)Tj 0.079 Tw 4.622 0 Td [( )0.5 (and)4.1 ( )0.5 (recorded)4 ( )0.5 (in)4 ( )0.5 (current)4 ( )0.5 (profit)4 ( )0.5 (or)4 ( )0.5 (loss)4 ( )0.5 (whichever)4 ( )0.5 (of)4 ( )0.5 (the)4.1 ( )]TJ 0.025 Tc 0.013 Tw -6.284 -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)12.4 ( or)12.4 ( layoff)12.4 ( proposal;)12.5 ( when)12.4 ( the)12.5 ( Company)12.5 ( )]TJ -0.047 Tw (recognise)Tj 0.07 Tw [(s)12.5 ( such)12.5 ( cost)12.5 ( 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 /T1_1 1 Tf -0.025 Tw 7.8 0 0 13 85.0394 456.3179 Tm (\(XXVI\))Tj -0.117 Tw 13 0 0 13 111.3326 456.3179 Tm [( Estimated )-117 (liabilities)]TJ /T1_0 1 Tf 0.043 Tc 0.07 Tw 0.158 -2.462 Td [(The)12.2 ( Company)12.3 ( shall)12.2 ( )]TJ -0.043 Tw (recognise)Tj 0.07 Tw 13.242 0 Td [( an)12.3 ( obligation)12.3 ( related)12.2 ( to)12.3 ( contingency)12.3 ( as)12.3 ( the)18 ( )]TJ 0.025 Tc 0 Tw -13.242 -1.231 Td (estimated liability when all of the following conditions are satisfied:)Tj -0.025 Tw 0 -2.462 Td (1.)Tj 0 Tw [( )-1105.5 (such obligation is the present obligation of the Company;)]TJ -0.025 Tw 0 -2.462 Td (2.)Tj 0.041 Tc 0.07 Tw [( )-1019.5 (the)12.5 ( performance)12.5 ( of)12.6 ( such)12.5 ( obligation)12.6 ( is)12.5 ( likely)12.5 ( to)12.6 ( lead)12.5 ( to)12.5 ( an)12.5 ( outflow)12.6 ( of)15.9 ( )]TJ 0.025 Tc 0 Tw 2.181 -1.231 Td (economic benefits of the Company;)Tj -0.025 Tw -2.181 -2.462 Td (3.)Tj 0 Tw [( )-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)12.3 ( are)12.2 ( initially)12.2 ( measured)12.2 ( at)12.2 ( the)12.2 ( best)12.2 ( estimate)12.2 ( of)40 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (expenditure required for the performance of relevant present obligations\.)Tj 0.049 Tc 0.07 Tw 0 -2.462 Td [(The)12.3 ( Company)12.2 ( shall)12.2 ( take)12.3 ( into)12.2 ( consideration)12.2 ( the)12.2 ( risks,)12.2 ( uncertainties,)12.2 ( time)24 ( )]TJ 0.024 Tc 0 Tw 0 -1.231 Td [(value of money and other factors relating to the contingencies in determ\ining)-1 ( )]TJ 0.025 Tc 0 -1.231 Td (the best estimate. If the time value of money is significant, the best e\stimates )Tj 0 -1.231 Td (shall be determined after discount of relevant future cash outflows.)Tj 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 ET endstreamendobj189 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 /T1_1 1 Tf 13 0 3.4833 13 112.0517 776.409 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 712.409 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)12.7 ( the)12.6 ( local)12.6 ( government.)12.7 ( During)12.6 ( the)12.7 ( accounting)12.7 ( period)12.6 ( when)40 ( )]TJ 0.086 Tc 0 -1.231 Td [(the)12.2 ( staff)12.2 ( provides)12.2 ( service,)12.2 ( the)12.2 ( Company)12.2 ( will)12.3 ( calculate)12.2 ( the)61 ( )]TJ 0.062 Tc 0 -1.231 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)12.4 ( proportions)12.4 ( which)12.4 ( will)12.4 ( be)12.5 ( )]TJ -0.044 Tw (recognised)Tj 0.07 Tw 18.619 0 Td [( as)12.5 ( liabilities,)12.4 ( and)12.4 ( the)19 ( )]TJ 0.025 Tc 0.083 Tw -18.619 -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 568.409 Tm [(\(2\) )-664.5 (Defined benefit scheme)]TJ 0.066 Tc 0.07 Tw 13 0 0 13 170.0787 536.409 Tm [(In)12.4 ( respect)12.3 ( of)12.4 ( the)12.4 ( defined)12.4 ( benefit)12.4 ( scheme,)12.4 ( the)12.4 ( Company)12.4 ( shall)41 ( )]TJ 0.025 Tc 0.056 Tw 0 -1.231 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 Tw 0 -1.231 Td (obligation in profit or loss for the current period or costs of related \)Tj -0.025 Tw 0 -1.231 Td (assets.)Tj 0.084 Tc 0.07 Tw 0 -2.462 Td [(The)12.2 ( deficit)12.2 ( or)12.2 ( surplus)12.2 ( generated)12.2 ( from)12.1 ( the)12.2 ( present)12.1 ( value)12.2 ( of)59 ( )]TJ 0.051 Tc 0 -1.231 Td [(ob)0.5 (l)0.5 (iga)0.5 (t)0.5 (io)0.5 (ns)13 ( o)0.5 (f)13 ( th)0.5 (e)13 ( d)0.5 (ef)0.5 (in)0.5 (e)0.5 (d)12.9 ( )0.5 (be)0.5 (ne)0.5 (f)0.5 (it)13 ( s)0.5 (c)0.5 (he)0.5 (me)13 ( m)0.5 (in)0.5 (us)13 ( )0.5 (th)0.5 (e)12.9 ( )0.5 (fa)0.5 (ir)13 ( )0.5 (va)0.5 (lu)0.5 (e)26 ( )]TJ 0.062 Tc 0.071 Tw 0 -1.231 Td [(of)12 ( )0.6 (the)12 ( )0.6 (assets)12 ( )0.6 (of)12.1 ( )0.5 (defined)12 ( )0.6 (be)12.1 (0)12 (nefit)12 ( )0.6 (scheme)12.1 ( )0.6 (is)12.1 ( )]TJ -0.062 Tw 20.345 0 Td (recognised)Tj 0.071 Tw 4.944 0 Td [( )0.6 (as)12.1 ( )0.5 (net)37 ( )]TJ 0.052 Tc 0.07 Tw -25.289 -1.231 Td [(liabilities)12.1 ( or)12.1 ( net)12.1 ( assets)12.1 ( of)12.1 ( a)12.2 ( defined)12.1 ( benefit)12.1 ( scheme.)12.1 ( When)12.1 ( the)27 ( )]TJ 0.025 Tc 0.006 Tw 0 -1.231 Td (defined benefit scheme has surplus, the Company will measure the )Tj 0.01 Tw 0 -1.231 Td (net assets of the defined benefit scheme at the lower of the surplus )Tj 0 Tw 0 -1.231 Td (of defined 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)12.8 ( during)12.8 ( which)12.8 ( the)12.8 ( staff)12.8 ( provided)12.8 ( service,)12.8 ( are)12.9 ( 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)12.8 ( or)12.8 ( relevant)12.8 ( costs)12.8 ( of)12.7 ( assets.)12.8 ( The)12.8 ( changes)12.8 ( arising)12.8 ( from)12.8 ( 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 ET endstreamendobj188 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 -0.025 Tw 7.8 0 0 13 85.0394 776.409 Tm (\(XXIII\))Tj 0 Tw 13 0 0 13 111.9644 776.409 Tm [( )165.7 (Long-term deferred expenses)]TJ /T1_0 1 Tf 0.048 Tc 0.07 Tw 0.109 -2.462 Td [(L)0.5 (o)0.6 (n)0.5 (g)0.6 (-)0.5 (t)0.6 (e)0.5 (r)0.6 (m)13 ( )0.6 (d)0.5 (e)0.6 (f)0.5 (e)0.6 (r)0.5 (r)0.6 (e)0.6 (d)13 ( )0.5 (e)0.6 (x)0.5 (p)0.6 (e)0.5 (n)0.6 (s)0.5 (e)0.6 (s)13 ( )0.6 (a)0.6 (r)0.5 (e)13.1 ( )0.5 (e)0.6 (x)0.5 (p)0.6 (e)0.5 (n)0.6 (s)0.5 (e)0.6 (s)13 ( )0.6 (w)0.5 (h)0.6 (i)0.5 (c)0.6 (h)13 ( )0.6 (h)0.5 (a)0.6 (v)0.5 (e)13.1 ( )0.5 (o)0.6 (c)0.5 (c)0.6 (u)0.5 (r)0.6 (r)0.5 (e)0.6 (d)13 ( )0.6 (b)0.5 (u)0.6 (t)13 ( )0.6 (w)0.5 (i)0.5 (l)0.6 (l)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 ( )]TJ -0.061 Tw (amortised)Tj 0.07 Tw 19.687 0 Td [( over)12.8 ( the)12.8 ( current)12.7 ( period)12.7 ( and)36 ( )]TJ 0.025 Tc 0 Tw -19.687 -1.231 Td (subsequent periods.)Tj 0.04 Tc 0.07 Tw 0 -2.462 Td [(The)12.2 ( long-)12.3 ( term)12.2 ( deferred)12.3 ( expenses)12.3 ( of)12.3 ( the)12.2 ( Company)12.3 ( are)12.2 ( measured)12.2 ( at)12.3 ( actual)14.9 ( )]TJ 0.025 Tc 0.056 Tw 0 -1.231 Td (cost and )Tj -0.025 Tw (amortised)Tj 0.056 Tw ( equally over the expected benefit periods. For long-term )Tj 0.03 Tc 0.078 Tw 0 -1.231 Td [(deferred)5 ( )0.5 (expenses)5 ( )0.6 (that)5 ( )0.5 (will)5 ( )0.5 (not)5 ( )0.5 (benefit)5 ( )0.5 (the)5 ( )0.5 (future)5 ( )0.5 (accounting)5.1 ( )0.5 (periods,)5 ( )0.5 (upon)5 ( )]TJ 0.044 Tc 0.07 Tw 0 -1.231 Td [(determination)12.8 ( their)12.8 ( )]TJ -0.044 Tw (amortised)Tj 0.07 Tw 13.203 0 Td [( value)12.8 ( shall)12.8 ( be)12.8 ( included)12.8 ( in)12.7 ( current)12.7 ( profit)12.8 ( or)19 ( )]TJ 0.025 Tc -0.025 Tw -13.203 -1.231 Td (loss.)Tj /T1_1 1 Tf 7.8 0 0 13 85.0394 584.409 Tm (\(XXIV\))Tj -0.117 Tw 13 0 0 13 111.3326 584.409 Tm [( Contract )-117 (liabilities)]TJ /T1_0 1 Tf 0.052 Tc 0.07 Tw 0.158 -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)12.5 ( 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 [(t)0.5 (he)10 ( )0.5 (c)0.5 (u)0.5 (st)0.5 (o)0.5 (me)0.5 (r.)10.1 ( A)10.1 ( )0.5 (co)0.5 (n)0.5 (tr)0.5 (a)0.5 (ct)10 ( )0.5 (a)0.5 (s)0.5 (se)0.5 (t)10 ( )0.5 (a)0.5 (n)0.5 (d)9.9 ( )0.6 (a)10 ( )0.5 (c)0.5 (on)0.5 (tr)0.5 (a)0.5 (ct)10.1 ( l)0.5 (i)0.5 (ab)0.5 (i)0.5 (li)0.5 (ty)10 ( )0.5 (r)0.5 (e)0.5 (la)0.5 (t)0.5 (in)0.5 (g)10 ( )0.5 (to)10.1 ( )0.5 (th)0.5 (e)10 ( )0.5 (s)0.5 (am)0.5 (e)10 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (contract are accounted for and presented on a net basis.)Tj /T1_1 1 Tf -0.025 Tw 7.8 0 0 13 85.0394 424.409 Tm (\(XXV\))Tj 0 Tw 13 0 0 13 108.1035 424.409 Tm [( )-131.3 (Employee benefits)]TJ 13 0 3.4833 13 112.0517 392.409 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 360.409 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,)12.6 ( short-term)12.7 ( benefits)12.7 ( actually)12.7 ( incurred)12.8 ( are)12.7 ( )]TJ -0.064 Tw (recognised)Tj 0.025 Tc 0.109 Tw 29.246 0 Td [( a)-38.8 (s )]TJ 0 Tw -29.246 -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 [(Wi)0.5 (th)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 ( s)0.5 (oc)0.5 (ia)0.5 (l)12.9 ( )0.5 (in)0.5 (sur)0.5 (an)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)45.9 ( )]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 -0.025 Tw 0 -1.231 Td (and )Tj 1.849 0 Td (recognise)Tj 0.055 Tw ( the corresponding employee benefits payables according )Tj 0.057 Tc 0.07 Tw -1.849 -1.231 Td [(to)12.5 ( the)12.5 ( appropriation)12.5 ( basis)12.5 ( and)12.5 ( proportion)12.5 ( as)12.5 ( stipulated)12.5 ( by)12.5 ( relevant)32 ( )]TJ 0.053 Tc 0 -1.231 Td [(requirements)12.4 ( in)12.4 ( the)12.4 ( accounting)12.3 ( period)12.4 ( in)12.4 ( which)12.4 ( employees)12.4 ( provide)28 ( )]TJ 0.025 Tc -0.025 Tw 0 -1.231 Td (service.)Tj 0.047 Tc 0.07 Tw 0 -2.462 Td [(At)12.4 ( the)12.4 ( time)12.4 ( of)12.4 ( actual)12.4 ( occurrence,)12.4 ( the)12.3 ( Company\222s)12.4 ( employee)12.4 ( benefits)22 ( )]TJ 0.05 Tc 0 -1.231 Td [(are)12.4 ( recorded)12.4 ( in)12.4 ( the)12.4 ( current)12.4 ( profit)12.4 ( or)12.4 ( loss)12.5 ( or)12.4 ( costs)12.4 ( of)12.4 ( relevant)12.4 ( assets)25 ( )]TJ 0.035 Tc 0.073 Tw 0 -1.231 Td [(as)10 ( )0.5 (incurred.)10 ( )0.5 (The)10.1 ( )0.5 (non-)10 ( )0.5 (currency)10 ( )0.5 (welfare)10 ( )0.6 (expenses)10 ( )0.5 (are)10 ( )0.5 (measured)10 ( )0.5 (at)10 ( )0.5 (fair)10 ( )]TJ 0.025 Tc -0.025 Tw 0 -1.231 Td (value.)Tj ET endstreamendobj187 0 obj<>stream BT 0 0 0 1 k /Perceptual ri /GS0 gs /T1_0 1 Tf 0.025 Tc 12 0 0 12 281.8878 18.7502 Tm (\226 46 \226)Tj /T1_1 1 Tf -0.025 Tw 7.8 0 0 13 85.0394 776.409 Tm (\(XXII\))Tj 0 Tw 13 0 0 13 108.7352 776.409 Tm [( )-82.7 (Impairment of long-term assets)]TJ /T1_0 1 Tf 0.073 Tc 0.07 Tw 0.358 -2.462 Td [(L)0.5 (ong-)0.5 (te)0.5 (rm)13 ( as)0.5 (se)0.5 (ts)13 ( su)0.5 (ch)13 ( a)0.5 (s)12.9 ( l)0.5 (ong)0.5 (-te)0.5 (rm)13 ( e)0.5 (qui)0.5 (ty)12.9 ( )0.5 (in)0.5 (ves)0.5 (tme)0.5 (nt)0.5 (s,)12.9 ( )0.5 (fi)0.5 (xe)0.5 (d)12.9 ( a)0.5 (ss)0.5 (ets)0.5 (,)48 ( )]TJ 0.034 Tc 0.074 Tw 0 -1.231 Td [(construction)9 ( )0.5 (in)9 ( )0.5 (progress,)9 ( )0.6 (right-to-use)9 ( )0.5 (assets,)9 ( )0.5 (intangible)9 ( )0.5 (assets)9 ( )0.5 (with)9 ( )0.5 (a)9 ( )0.5 (finite)9 ( )]TJ 0.04 Tc 0.07 Tw 0 -1.231 Td [(u)0.5 (s)0.5 (e)0.5 (fu)0.5 (l)13 ( )0.5 (li)0.5 (f)0.5 (e)13 ( )0.5 (a)0.5 (nd)13 ( )0.5 (o)0.5 (i)0.5 (l)12.9 ( )0.5 (a)0.5 (n)0.5 (d)13 ( )0.5 (ga)0.5 (s)13 ( )0.5 (a)0.5 (s)0.5 (se)0.5 (t)0.5 (s)13 ( )0.5 (a)0.5 (re)13 ( )0.5 (t)0.5 (e)0.5 (s)0.5 (te)0.5 (d)13 ( )0.5 (f)0.5 (o)0.5 (r)12.9 ( )0.5 (i)0.5 (m)0.5 (pa)0.5 (i)0.5 (r)0.5 (m)0.5 (e)0.5 (n)0.5 (t)12.9 ( )0.5 (i)0.5 (f)13 ( )0.5 (th)0.5 (e)0.5 (r)0.5 (e)13 ( )0.5 (is)13 ( )0.5 (a)0.5 (n)0.5 (y)14.9 ( )]TJ 0.025 Tc 0.063 Tw 0 -1.231 Td (indication that such assets may be impaired at the balance sheet date. I\f the )Tj 0.042 Tc 0.07 Tw 0 -1.231 Td [(result)12.7 ( of)12.7 ( the)12.7 ( impairment)12.7 ( test)12.7 ( indicates)12.7 ( that)12.7 ( the)12.7 ( recoverable)12.7 ( amount)12.7 ( of)12.7 ( the)17 ( )]TJ 0.045 Tc 0 -1.231 Td [(asset)12.1 ( is)12.1 ( less)12 ( than)12.1 ( its)12.1 ( carrying)12.1 ( amount,)12.1 ( a)12.1 ( provision)12.1 ( for)12.1 ( impairment)12 ( and)12 ( an)20 ( )]TJ 0.025 Tc 0.031 Tw 0 -1.231 Td [(impairment )0.5 (loss )0.5 (are )]TJ -0.025 Tw 8.729 0 Td (recognised)Tj 0.031 Tw [( )0.5 (for the )0.5 (amount )0.5 (by which )0.5 (the )0.5 (asset\222s )0.5 (carrying )]TJ 0.057 Tc 0.07 Tw -8.729 -1.231 Td [(amount)12.6 ( exceeds)12.6 ( its)12.7 ( recoverable)12.7 ( amount.)12.7 ( The)12.7 ( recoverable)12.7 ( amount)12.6 ( is)12.7 ( the)32 ( )]TJ 0.025 Tc 0.068 Tw 0 -1.231 Td (higher of an asset\222s fair value less costs to sell and the present va\lue of the )Tj 0.072 Tw 0 -1.231 Td (future cash flows expected to be derived from the asset. Provision for a\sset )Tj 0.041 Tc 0.07 Tw 0 -1.231 Td [(impairment)12.7 ( is)12.6 ( determined)12.6 ( and)12.6 ( )]TJ -0.041 Tw (recognised)Tj 0.07 Tw 18.364 0 Td [( on)12.6 ( the)12.6 ( individual)12.6 ( asset)12.6 ( basis.)12.7 ( If)16 ( )]TJ 0.025 Tc 0.083 Tw -18.364 -1.231 Td [(it )0.5 (is )0.5 (not )0.5 (possible )0.5 (to )0.5 (estimate )0.5 (the )0.5 (recoverable )0.5 (amount )0.5 (of )0.5 (an )0.5 (individual )0.5 (asset, )]TJ 0.04 Tc 0.07 Tw 0 -1.231 Td [(the)12.5 ( recoverable)12.4 ( amount)12.5 ( of)12.5 ( a)12.4 ( group)12.4 ( of)12.4 ( assets)12.5 ( to)12.5 ( which)12.5 ( the)12.5 ( asset)12.5 ( belongs)12.5 ( is)15 ( )]TJ 0.025 Tc 0.076 Tw 0 -1.231 Td (determined. A group of assets is the smallest group of assets that is ab\le to )Tj 0 Tw 0 -1.231 Td (generate independent cash inflows.)Tj 0.061 Tc 0.07 Tw 0 -2.462 Td [(Goodwill)12.3 ( formed)12.2 ( by)12.2 ( business)12.2 ( merger,)12.2 ( intangible)12.3 ( assets)12.2 ( with)12.2 ( indefinite)36 ( )]TJ 0.025 Tc 0.033 Tw 0 -1.231 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)12.7 ( the)12.7 ( Company)12.7 ( performs)12.7 ( impairment)12.7 ( test)12.7 ( on)12.7 ( goodwill,)12.6 ( the)12.7 ( Company)20 ( )]TJ 0.046 Tc 0 -1.231 Td [(shall,)12.5 ( as)12.5 ( of)12.5 ( the)12.5 ( purchase)12.5 ( day,)12.5 ( allocate)12.5 ( on)12.5 ( a)12.5 ( reasonable)12.5 ( basis)12.5 ( the)12.5 ( carrying)21 ( )]TJ 0.026 Tc 0.082 Tw 0 -1.231 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 ( )0.5 (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 ( The)12.7 ( related)12.7 ( asset)12.7 ( groups)12.6 ( or)12.6 ( the)12.7 ( set)12.7 ( of)12.6 ( asset)12.6 ( groups)12.7 ( refers)12.6 ( to)12.6 ( these)16 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (ones that can benefit from the synergies of a business combination.)Tj 0.042 Tw 0 -2.462 Td (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)12.6 ( asset)12.5 ( groups)12.6 ( or)12.5 ( set)12.6 ( of)12.6 ( asset)12.5 ( groups)12.6 ( related)12.5 ( to)12.5 ( goodwill)12.6 ( is)12.6 ( possible,)12.6 ( an)23.9 ( )]TJ 0.057 Tc 0 -1.231 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)12.7 ( not)12.7 ( containing)12.7 ( goodwill,)12.7 ( thus)12.7 ( calculating)12.7 ( the)12.6 ( recoverable)12.6 ( amount)22 ( )]TJ 0.049 Tc 0 -1.231 Td [(and)12.7 ( comparing)12.6 ( 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 ( )]TJ -0.049 Tw (recognise)Tj 0.07 Tw 31.019 0 Td [( the)24 ( )]TJ 0.025 Tc 0.006 Tw -31.019 -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 [(a)0.5 (m)0.6 (o)0.5 (u)0.6 (n)0.5 (t)13 ( )0.6 (i)0.5 (s)13 ( )0.6 (l)0.5 (o)0.5 (w)0.6 (e)0.5 (r)13.1 ( )0.5 (t)0.5 (h)0.6 (a)0.5 (n)13.1 ( )0.5 (i)0.5 (t)0.6 (s)13 ( )0.6 (c)0.5 (a)0.6 (r)0.5 (r)0.5 (y)0.6 (i)0.5 (n)0.5 (g)13.1 ( )0.5 (v)0.5 (a)0.6 (l)0.5 (u)0.6 (e)0.5 (,)13 ( )0.6 (t)0.5 (h)0.5 (e)13.1 ( )0.5 (a)0.6 (m)0.5 (o)0.6 (u)0.5 (n)0.5 (t)13 ( )0.6 (o)0.5 (f)13.1 ( )0.5 (i)0.5 (m)0.6 (p)0.5 (a)0.5 (i)0.6 (r)0.5 (m)0.5 (e)0.6 (n)0.5 (t)13.1 ( )0.5 (l)0.5 (o)0.6 (s)0.5 (s)13.1 ( )0.5 (i)0.5 (s)14 ( )]TJ 0.029 Tc 0.079 Tw 0 -1.231 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 ( )0.5 (t)0.5 (h)0.5 (e)4 ( )0.5 (g)0.5 (o)0.5 (o)0.5 (d)0.5 (w)0.5 (i)0.5 (ll)4 ( )0.5 (a)0.5 (l)0.5 (l)0.5 (o)0.5 (c)0.5 (a)0.5 (t)0.5 (e)0.5 (d)4 ( )0.5 (t)0.5 (o)4 ( )0.5 (th)0.5 (e)4 ( )0.5 (a)0.5 (s)0.5 (s)0.5 (e)0.5 (t)4 ( )]TJ 0.025 Tc 0.083 Tw 0 -1.231 Td [(groups )0.5 (or )0.5 (set )0.5 (of )0.5 (asset )0.5 (groups, )0.5 (then, )0.5 (based )0.5 (on )0.5 (the )0.5 (proportion )0.5 (of )0.5 (the )0.5 (carrying )]TJ 0.042 Tc 0.07 Tw 0 -1.231 Td [(value)12.2 ( of)12.2 ( other)12.3 ( assets)12.2 ( in)12.3 ( the)12.2 ( asset)12.2 ( groups)12.2 ( or)12.2 ( set)12.2 ( of)12.2 ( asset)12.2 ( groups)12.2 ( other)12.2 ( than)17 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (goodwill, offset against the carrying value of other assets proportional\ly.)Tj 0.024 Tc 0 -2.462 Td (Once the above asset impairment loss is )Tj -0.024 Tw (recognised)Tj 0 Tw [(, it will not be reversed in)-1 ( )]TJ 0.025 Tc 0 -1.231 Td (subsequent accounting periods.)Tj ET endstreamendobj177 0 obj<>/Font<>/ProcSet[/PDF/Text]>>/TrimBox[0.0 0.0 595.276 841.89]/Type/Page/PieceInfo</LastModified/NumberOfPageItemsInPage 1/NumberofPages 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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 0.033 Tw 0 -1.231 Td (depreciation policy for fixed assets of the Company, land use rights hel\d for )Tj 0 Tw 0 -1.231 Td (leasing shall adopt the same )Tj -0.025 Tw (amortisation)Tj 0 Tw ( policy for the intangible assets.)Tj /T1_1 1 Tf -0.025 Tw 7.8 0 0 13 85.0394 600.3179 Tm (\(XVIII\))Tj -0.166 Tw 13 0 0 13 111.9644 600.3179 Tm [( Fixed )-166 (assets)]TJ 0 Tw 13 0 3.4833 13 112.0517 568.3179 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 536.3179 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 0.03 Tc 0.078 Tw 0 -1.231 Td [(supply)5 ( )0.5 (of)5 ( )0.5 (goods)5 ( )0.5 (or)5 ( )0.5 (services,)5 ( for)5 ( )0.5 (rental)5 ( )0.5 (to)5 ( )0.5 (others,)5 ( )0.5 (or)5 ( )0.5 (for)5 ( )0.5 (administrative)5 ( )]TJ 0.052 Tc 0.07 Tw 0 -1.231 Td [(purposes,)12.6 ( and)12.6 ( have)12.7 ( a)12.6 ( useful)12.6 ( life)12.6 ( of)12.6 ( more)12.7 ( than)12.6 ( one)12.6 ( accounting)12.6 ( year.)27 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (Fixed asset is recognised when it meets the following conditions:)Tj 0.048 Tw 0 -2.462 Td [(\(1\) )-616.5 (It is probable that the economic benefits associated with the fixed )]TJ 0 Tw 2.181 -1.231 Td (asset will flow to the enterprise;)Tj -2.181 -2.462 Td [(\(2\) )-664.5 (Its cost can be reliably measured.)]TJ 0.066 Tw 0 -2.462 Td (Fixed assets are initially measured at cost \(and taking into account th\e )Tj 0 Tw 0 -1.231 Td (effect of estimated costs of disposal\).)Tj 0.091 Tc 0.07 Tw 0 -2.462 Td [(For)12.8 ( subsequent)12.8 ( expenses)12.7 ( related)12.8 ( to)12.8 ( fixed)12.7 ( assets,)12.8 ( if)12.8 ( the)12.8 ( related)66 ( )]TJ 0.048 Tc 0 -1.231 Td [(economic)12.6 ( benefits)12.6 ( are)12.5 ( likely)12.5 ( to)12.5 ( flow)12.6 ( into)12.5 ( the)12.5 ( enterprise)12.5 ( and)12.5 ( its)12.6 ( cost)23 ( )]TJ 0.032 Tc 0.076 Tw 0 -1.231 Td [(could)7 ( )0.5 (be)7 ( )0.5 (reliably)7 ( )0.5 (measured,)7 ( )0.5 (such)7 ( )0.5 (expenses)7 ( )0.6 (are)7 ( )0.5 (included)7 ( )0.5 (in)7 ( )0.5 (the)7 ( )0.5 (cost)7 ( )0.5 (of)7 ( )]TJ 0.042 Tc 0.07 Tw 0 -1.231 Td [(the)12.7 ( fixed)12.7 ( asset;)12.7 ( and)12.7 ( the)12.7 ( carrying)12.7 ( amount)12.7 ( of)12.7 ( the)12.7 ( replaced)12.7 ( part)12.7 ( will)12.7 ( be)17 ( )]TJ 0.047 Tc -0.047 Tw 0 -1.231 Td (de)Tj (recognised)Tj 0.07 Tw [(;)12.1 ( all)12.1 ( other)12.1 ( subsequent)12 ( expenses)12 ( are)12.1 ( included)12.1 ( in)12.1 ( current)22 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (profit or loss upon occurrence.)Tj /T1_1 1 Tf 0 Tc 13 0 3.4833 13 112.0517 216.3179 Tm (2)Tj 0.025 Tc 0.525 0 Td [(. )-1105.5 (Methods for depreciation)]TJ /T1_0 1 Tf 0.04 Tc 0.07 Tw 13 0 0 13 141.7323 184.3179 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 0.028 Tc 0.08 Tw 0 -1.231 Td [(straight-line)3 ( )0.5 (method,)3 ( )0.5 (and)3 ( )0.5 (the)3 ( )0.5 (annual)3 ( )0.5 (depreciation)3 ( )0.5 (rates)3 ( )0.6 (are)3 ( )0.5 (determined)3 ( )]TJ 0.022 Tc 0 Tw 0 -1.231 Td [(by categories based upon their estimated useful lives and their estimate\d)-3 ( )]TJ 0.028 Tc 0.08 Tw 0 -1.231 Td [(residual)3 ( )0.5 (value)3 ( )0.5 (rates.)3 ( )0.5 (For)3 ( )0.5 (fixed)3 ( )0.5 (assets)3 ( )0.5 (that)2.9 ( )0.5 (have)3 ( )0.5 (made)3 ( )0.5 (provision)3 ( )0.5 (for)3 ( )0.5 (the)3.1 ( )]TJ 0.025 Tc 0.056 Tw 0 -1.231 Td (impairment, the amount of depreciation of it is determined by carrying )Tj 0.064 Tw 0 -1.231 Td (value after deducting the provision for the impairment based on useful )Tj 0.042 Tc 0.07 Tw 0 -1.231 Td [(life)12.4 ( during)12.4 ( the)12.4 ( future)12.4 ( period.)12.3 ( Where)12.4 ( different)12.4 ( components)12.4 ( of)12.4 ( a)12.4 ( fixed)17 ( )]TJ 0.029 Tc 0.079 Tw 0 -1.231 Td [(asset)4 ( )0.5 (have)4 ( )0.5 (different)4.1 ( )0.5 (useful)4 ( )0.5 (lives)4 ( )0.5 (or)4 ( )0.5 (generate)4 ( )0.6 (economic)4 ( )0.5 (benefits)4 ( )0.5 (for)4 ( )0.6 (the)4 ( )]TJ 0.025 Tc 0.023 Tw 0 -1.231 Td (enterprise in different ways, different depreciation rates or depreciati\on )Tj 0 Tw 0 -1.231 Td (methods shall apply, and each component is depreciated separately.)Tj 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 39 \226)Tj 0.023 Tc 13 0 0 13 170.0787 776.3179 Tm [(When the Group loses the control over the investee due to partially)-2 ( )]TJ 0.047 Tc 0.07 Tw 0 -1.231 Td [(disposal)12.6 ( of)12.6 ( equity)12.6 ( investment)12.5 ( and)12.6 ( other)12.5 ( reasons,)12.6 ( the)12.6 ( remaining)22 ( )]TJ 0.032 Tc 0.076 Tw 0 -1.231 Td [(equity)7 ( )0.5 (interest)7 ( )0.5 (after)7 ( )0.5 (disposal)7 ( )0.5 (shall)7 ( )0.5 (be)7 ( )0.5 (accounted)7 ( )0.5 (for)7 ( )0.5 (under)7 ( )0.5 (equity)7 ( )]TJ 0.04 Tc 0.07 Tw 0 -1.231 Td [(method)12.5 ( in)12.6 ( preparation)12.6 ( of)12.5 ( separate)12.5 ( financial)12.6 ( statements)12.6 ( provided)15 ( )]TJ 0.042 Tc 0 -1.231 Td [(that)12.8 ( joint)12.9 ( control)12.9 ( or)12.8 ( material)12.9 ( influence)12.9 ( over)12.9 ( the)12.9 ( investee)12.9 ( can)12.9 ( be)17 ( )]TJ 0.025 Tc 0.045 Tw 0 -1.231 Td (imposed and shall be adjusted as if such remaining equity interest )Tj 0.066 Tc 0.07 Tw 0 -1.231 Td [(had)12.7 ( been)12.7 ( accounted)12.6 ( for)12.7 ( under)12.7 ( the)12.7 ( equity)12.7 ( method)12.7 ( since)12.7 ( being)41 ( )]TJ 0.025 Tc 0.078 Tw 0 -1.231 Td (obtained. The other comprehensive income previously recognised )Tj 0.069 Tw 0 -1.231 Td (before obtaining the control over the investee shall be transferred )Tj 0.052 Tc 0.07 Tw 0 -1.231 Td [(in)12.2 ( proportion)12.2 ( by)12.3 ( using)12.2 ( the)12.2 ( same)12.2 ( basis)12.2 ( as)12.2 ( the)12.2 ( investee)12.2 ( used)12.3 ( for)27 ( )]TJ 0.033 Tc 0.075 Tw 0 -1.231 Td [(direct)8.1 ( )0.5 (disposal)8 ( )0.5 (of)8 ( )0.5 (relevant)8 ( )0.5 (assets)8 ( )0.5 (or)8.1 ( )0.5 (liabilities.)8.1 ( )0.5 (Other)8 ( )0.5 (Changes)8 ( )0.5 (of)8 ( )]TJ 0.023 Tc 0 Tw 0 -1.231 Td (Owner\222s Equity )Tj -0.023 Tw (recognised)Tj 0 Tw [( 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 0.039 Tc 0.07 Tw 0 -1.231 Td [(basis.)12.2 ( Where)12.2 ( the)12.2 ( remaining)12.3 ( equity)12.2 ( interest)12.3 ( after)12.2 ( disposal)12.2 ( cannot)14 ( )]TJ 0.025 Tc 0.011 Tw 0 -1.231 Td (exercise joint control or exert material influence over the investee, )Tj 0.023 Tc 0 Tw 0 -1.231 Td [(it shall be recognised as financial asset, and the difference between)-2 ( )]TJ 0.025 Tc 0.003 Tw 0 -1.231 Td (fair value and the carrying value on the date of losing control shall )Tj 0.075 Tw 0 -1.231 Td (be included in current profit or loss. All the other comprehensive )Tj 0.031 Tc 0.077 Tw 0 -1.231 Td [(income)6 ( )0.5 (and)6 ( )0.5 (Other)6 ( )0.5 (Changes)6 ( )0.5 (of)6 ( )0.5 (Owner\222s)6 ( )0.5 (Equity)6 ( )0.5 (recognised)6 ( )0.5 (before)6.1 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (obtaining the control over the investee shall be transferred.)Tj 0.05 Tc 0.07 Tw 0 -2.462 Td [(For)12.4 ( disposal)12.4 ( of)12.4 ( the)12.4 ( equity)12.4 ( investment)12.4 ( in)12.4 ( a)12.5 ( subsidiary)12.4 ( in)12.4 ( stages)25 ( )]TJ 0.049 Tc 0 -1.231 Td [(b)0.5 (y)13.1 ( )0.5 (m)0.5 (u)0.6 (l)0.5 (t)0.5 (i)0.6 (p)0.5 (l)0.5 (e)13.1 ( )0.5 (t)0.6 (r)0.5 (a)0.5 (n)0.6 (s)0.5 (a)0.6 (c)0.5 (t)0.5 (i)0.6 (o)0.5 (n)0.5 (s)13.1 ( )0.5 (r)0.6 (e)0.5 (s)0.6 (u)0.5 (l)0.5 (t)0.6 (i)0.5 (n)0.5 (g)13 ( )0.6 (i)0.5 (n)13 ( )0.6 (t)0.5 (h)0.6 (e)13 ( )0.5 (l)0.6 (o)0.5 (s)0.6 (s)13 ( )0.5 (o)0.6 (f)13 ( )0.6 (c)0.5 (o)0.5 (n)0.6 (t)0.5 (r)0.5 (o)0.6 (l)0.5 (,)13 ( )0.6 (w)0.5 (h)0.6 (e)0.5 (r)0.5 (e)24.1 ( )]TJ 0.029 Tc 0.079 Tw 0 -1.231 Td [(the)4 ( )0.5 (Company)4 ( )0.5 (accounts)4.1 ( )0.5 (for)4 ( )0.5 (a)4 ( )0.5 (package)4 ( )0.5 (deals,)4.1 ( )0.5 (accounting)4 ( )0.5 (treatment)4 ( )]TJ 0.025 Tc 0.018 Tw 0 -1.231 Td [(shall be )0.5 (conducted )0.5 (for all transactions as )0.5 (the equity investment for )]TJ 0.066 Tw 0 -1.231 Td (disposal of a subsidiary and the transaction in the loss of control. )Tj 0.05 Tc 0.07 Tw 0 -1.231 Td [(In)12.3 ( the)12.3 ( individual)12.2 ( financial)12.2 ( statements,)12.3 ( the)12.2 ( differences)12.2 ( between)25 ( )]TJ 0.035 Tc 0.073 Tw 0 -1.231 Td [(the)10 ( )0.5 (consideration)10 ( )0.5 (disposed)10 ( )0.5 (and)10 ( )0.5 (the)10.1 ( )0.5 (corresponding)10 ( )0.5 (carrying)10 ( )0.5 (value)10.1 ( )]TJ 0.048 Tc 0.07 Tw 0 -1.231 Td [(of)12.3 ( long-)12.3 ( term)12.3 ( equity)12.3 ( investment)12.3 ( of)12.3 ( the)12.3 ( disposed)12.3 ( equity)12.3 ( in)12.3 ( each)23 ( )]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)12.5 ( the)12.5 ( parent)12.5 ( eventually)12.5 ( loses)12.5 ( control)12.5 ( over)12.5 ( the)19 ( )]TJ 0.048 Tc 0 -1.231 Td [(subsidiary.)12.1 ( Where)12.1 ( the)12.1 ( Company)12.1 ( doesn\222t)12.1 ( account)12 ( for)12.1 ( a)12 ( package)23 ( )]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)0.6 (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 9.1 0 0 13 85.0394 200.3179 Tm (\(XVII\))Tj -0.221 Tw 13 0 0 13 112.6846 200.3179 Tm [( Investment )-221 (property)]TJ /T1_0 1 Tf 0.048 Tc 0.07 Tw 0.054 -2.462 Td [(Investment)12.6 ( property)12.5 ( is)12.6 ( held)12.5 ( to)12.6 ( earn)12.6 ( rentals)12.6 ( or)12.6 ( for)12.6 ( capital)12.6 ( appreciation)12.6 ( or)23 ( )]TJ 0.025 Tc 0.05 Tw 0 -1.231 Td (both which include leased land use rights; land use rights held for sale\ after )Tj 0.03 Tc 0.078 Tw 0 -1.231 Td [(appreciation;)4.9 ( )0.5 (leased)5 ( )0.5 (buildings)5 ( )0.5 (\(including)5 ( )0.5 (buildings)5 ( )0.5 (after)5 ( )0.5 (self-completion)5 ( )0.5 (of)5 ( )]TJ 0.025 Tc 0.053 Tw 0 -1.231 Td (construction or development for the purpose of leasing and buildings tha\t is )Tj 0 Tw 0 -1.231 Td (being constructed or developed for the purpose of leasing in future\).)Tj 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 38 \226)Tj 0.039 Tw 13 0 0 13 170.0787 776.3179 Tm (The unreali)Tj 0 Tc 0 Tw (s)Tj 0.025 Tc 0.039 Tw 5.31 0 Td (ed profit or loss which is attributable to the Company )Tj 0.059 Tc 0.07 Tw -5.31 -1.231 Td [(calculated)12.7 ( based)12.6 ( on)12.7 ( its)12.7 ( attributable)12.8 ( percentage)12.7 ( resulting)12.7 ( from)34.1 ( )]TJ 0.061 Tc 0 -1.231 Td [(transactions)12.3 ( between)12.3 ( the)12.3 ( Company)12.2 ( and)12.3 ( its)12.3 ( associates)12.3 ( or)12.3 ( joint)36 ( )]TJ 0.025 Tc 0.043 Tw 0 -1.231 Td (venture shall be eliminated in, based on which investment income )Tj 0.053 Tw 0 -1.231 Td [(shall )0.5 (be )]TJ -0.025 Tw (recognised)Tj 0.053 Tw [(, )0.5 (other than )0.5 (those assets )0.5 (consumed )0.5 (or disposed )]TJ 0.061 Tc 0.07 Tw 0 -1.231 Td [(of)12.3 ( which)12.4 ( constitute)12.4 ( business.)12.4 ( Any)12.4 ( unreali)]TJ 0 Tc 0 Tw (s)Tj 0.061 Tc 0.07 Tw 19.798 0 Td [(ed)12.3 ( losses)12.4 ( resulting)36 ( )]TJ 0.06 Tc -19.798 -1.231 Td [(from)12.8 ( transactions)12.8 ( with)12.8 ( the)12.8 ( investee,)12.8 ( which)12.8 ( are)12.9 ( attributable)12.8 ( to)35 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (impairment of assets, shall be fully )Tj -0.025 Tw (recognised)Tj 0 Tc 0 Tw (.)Tj 0.033 Tc 0.075 Tw 0 -2.462 Td [(The)8 ( )0.5 (Company)8 ( )0.5 (discontinues)8 ( )0.5 (recognising)8 ( )0.5 (its)8 ( )0.5 (share)8.1 ( )0.5 (of)8.1 ( )0.5 (net)8 ( )0.5 (losses)8 ( )0.5 (of)8 ( )]TJ 0.052 Tc 0.07 Tw 0 -1.231 Td [(the)12.2 ( investee)12.1 ( after)12.1 ( the)12.1 ( carrying)12.1 ( amount)12.1 ( of)12.1 ( the)12.1 ( long-term)12.2 ( equity)27 ( )]TJ 0.054 Tc 0 -1.231 Td [(investment)12.8 ( and)12.8 ( any)12.8 ( long-term)12.8 ( interest)12.8 ( that)12.7 ( in)12.8 ( substance)12.8 ( forms)29.1 ( )]TJ 0.025 Tc 0.058 Tw 0 -1.231 Td (part of the Company\222s net investment in the associate or the joint )Tj 0.068 Tw 0 -1.231 Td (venture is reduced to zero, except to the extent that the Company )Tj 0.038 Tc 0.07 Tw 0 -1.231 Td [(has)12.6 ( an)12.6 ( obligation)12.6 ( to)12.6 ( assume)12.6 ( additional)12.6 ( losses.)12.6 ( Where)12.6 ( net)12.6 ( profits)13 ( )]TJ 0.068 Tc 0 -1.231 Td [(are)12.7 ( subsequently)12.7 ( made)12.7 ( by)12.7 ( the)12.8 ( associate)12.7 ( or)12.7 ( joint)12.7 ( venture,)12.7 ( the)43 ( )]TJ 0.025 Tc 0.049 Tw 0 -1.231 Td (Company resumes recognising its share of those profits only after )Tj 0 Tw 0 -1.231 Td (its share of the profits equals the share of losses not recognised.)Tj 13 0 3.4833 13 140.3981 472.3179 Tm [(\(3\) )-664.5 (Disposal of long-term equity investments)]TJ 0.06 Tc 0.07 Tw 13 0 0 13 170.0787 440.3179 Tm [(For)12.8 ( disposal)12.8 ( of)12.7 ( a)12.8 ( long-term)12.7 ( equity)12.7 ( investment,)12.7 ( the)12.7 ( difference)35.1 ( )]TJ 0.042 Tc 0 -1.231 Td [(between)12.6 ( the)12.6 ( book)12.6 ( value)12.6 ( and)12.5 ( the)12.6 ( consideration)12.6 ( actually)12.5 ( received)17.1 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (shall be included in current profit or loss.)Tj 0.058 Tc 0.07 Tw 0 -2.462 Td [(For)12.1 ( the)12.2 ( certain)12.1 ( long-term)12.2 ( equity)12.1 ( investment)12.2 ( treated)12.1 ( under)12.2 ( the)33 ( )]TJ 0.078 Tc 0 -1.231 Td [(equity)12.6 ( method,)12.7 ( where)12.6 ( the)12.6 ( remaining)12.6 ( equity)12.6 ( continues)12.7 ( to)12.6 ( be)53.1 ( )]TJ 0.036 Tc 0.072 Tw 0 -1.231 Td [(a)0.5 (c)0.6 (c)0.5 (o)0.5 (u)0.5 (n)0.5 (t)0.5 (e)0.6 (d)11 ( )0.5 (f)0.5 (o)0.5 (r)11 ( )0.5 (u)0.5 (s)0.5 (i)0.5 (n)0.6 (g)11 ( )0.5 (t)0.5 (h)0.5 (e)11 ( )0.5 (e)0.5 (q)0.5 (u)0.6 (i)0.5 (t)0.5 (y)11 ( )0.5 (m)0.5 (e)0.5 (t)0.5 (h)0.5 (o)0.6 (d)0.5 (,)11 ( )0.5 (t)0.5 (h)0.5 (e)11 ( )0.5 (o)0.5 (t)0.5 (h)0.5 (e)0.6 (r)11 ( )0.5 (c)0.5 (o)0.5 (m)0.5 (p)0.6 (r)0.5 (e)0.5 (h)0.5 (e)0.5 (n)0.6 (s)0.5 (i)0.5 (v)0.5 (e)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 [(u)0.5 (se)0.5 (d)12.9 ( )0.5 (fo)0.5 (r)12.9 ( )0.5 (di)0.5 (re)0.5 (c)0.5 (t)12.9 ( )0.5 (di)0.5 (sp)0.5 (os)0.5 (a)0.5 (l)12.9 ( )0.5 (of)13 ( r)0.5 (el)0.5 (e)0.5 (va)0.5 (nt)13 ( a)0.5 (ss)0.5 (e)0.5 (ts)13 ( o)0.5 (r)12.9 ( )0.5 (li)0.5 (ab)0.5 (il)0.5 (it)0.5 (ie)0.5 (s)0.5 (.)12.9 ( )0.5 (Ot)0.5 (he)0.5 (r)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 0.046 Tc 0.07 Tw 0 -2.462 Td [(When)12.7 ( the)12.7 ( Group)12.6 ( loses)12.7 ( the)12.7 ( mutual)12.7 ( control)12.7 ( or)12.7 ( material)12.6 ( influence)21 ( )]TJ 0.036 Tc 0.072 Tw 0 -1.231 Td [(o)0.5 (v)0.6 (e)0.5 (r)11 ( )0.5 (t)0.6 (h)0.5 (e)11 ( )0.5 (i)0.6 (n)0.5 (v)0.5 (e)0.6 (s)0.5 (t)0.6 (e)0.5 (e)11 ( )0.5 (d)0.6 (u)0.5 (e)11 ( )0.5 (t)0.6 (o)11 ( d)0.6 (i)0.5 (s)0.6 (p)0.5 (o)0.6 (s)0.5 (a)0.5 (l)11 ( )0.5 (o)0.6 (f)11 ( )0.5 (e)0.5 (q)0.6 (u)0.5 (i)0.5 (t)0.6 (y)11 ( )0.5 (i)0.5 (n)0.6 (v)0.5 (e)0.5 (s)0.6 (t)0.5 (m)0.6 (e)0.5 (n)0.6 (t)11 ( )0.5 (a)0.5 (n)0.6 (d)10.9 ( )0.6 (o)0.5 (t)0.5 (h)0.6 (e)0.5 (r)11 ( )]TJ 0.022 Tc 0 Tw 0 -1.231 Td (reasons, for other comprehensive income )Tj -0.022 Tw (recognised)Tj 0 Tw [( in the original)-3 ( )]TJ 0.025 Tc 0.061 Tw 0 -1.231 Td (equity investment due to the equity method is adopted, it shall be )Tj 0.038 Tc 0.07 Tw 0 -1.231 Td [(treated)12.6 ( using)12.6 ( the)12.6 ( same)12.6 ( accounting)12.6 ( basis)12.6 ( as)12.6 ( the)12.6 ( investee)12.6 ( used)12.6 ( for)13 ( )]TJ 0.049 Tc 0 -1.231 Td [(direct)12.5 ( disposal)12.5 ( of)12.5 ( relevant)12.5 ( assets)12.5 ( or)12.5 ( liabilities)12.4 ( when)12.5 ( ceasing)12.4 ( to)23.9 ( )]TJ 0.025 Tc 0.05 Tw 0 -1.231 Td [(use )0.5 (the )0.6 (equity )0.6 (method. )0.6 (Other )0.5 (Changes )0.5 (of )0.5 (Owner\222s )0.6 (Equity )0.6 (shall )0.5 (be )]TJ 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 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 37 \226)Tj /T1_1 1 Tf 13 0 3.4833 13 112.0517 776.409 Tm [(3. )-1105.5 (Subsequent measurement and recognition of profit or loss)]TJ /T1_0 1 Tf 2.84 -2.462 Td [(\(1\) )-664.5 (Long-term equity investment accounted for by cost method)]TJ 0.059 Tc 0.07 Tw 13 0 0 13 170.0787 712.409 Tm [(Long-term)12.2 ( equity)12.2 ( investment)12.2 ( in)12.2 ( a)12.1 ( subsidiary)12.2 ( is)12.2 ( accounted)12.2 ( for)34 ( )]TJ 0.056 Tc 0.069 Tw 0 -1.231 Td [(u)0.5 (s)0.5 (i)0.5 (ng)13 ( c)0.5 (o)0.5 (st)13 ( m)0.5 (e)0.5 (t)0.5 (h)0.5 (od)13 ( u)0.5 (nl)0.5 (e)0.5 (s)0.5 (s)13 ( th)0.5 (e)13 ( i)0.5 (n)0.5 (ve)0.6 (st)0.5 (m)0.5 (e)0.5 (n)0.5 (t)13 ( )-0.6 (m)0.5 (e)0.5 (e)0.5 (t)0.5 (s)13 ( )-0.6 (t)0.5 (h)0.5 (e)13 ( c)0.5 (o)0.5 (nd)0.5 (i)0.5 (t)0.5 (i)0.5 (on)0.5 (s)31 ( )]TJ 0.035 Tc 0.073 Tw 0 -1.231 Td [(of)10 ( )0.5 (held-for-sale.)10 ( )0.5 (Except)10 ( )0.5 (for)10 ( )0.5 (the)10 ( )0.5 (actual)10 ( )0.5 (consideration)10 ( )0.5 (paid)10 ( )0.5 (for)10 ( )0.5 (the)10.1 ( )]TJ 0.039 Tc 0.07 Tw 0 -1.231 Td [(acqui)0.5 (sition)12.9 ( of)12.9 ( inve)0.5 (stment)12.9 ( or)13 ( the)12.9 ( decl)0.5 (ared)12.9 ( but)12.9 ( )0.5 (not)12.9 ( yet)12.9 ( dis)0.5 (tributed)14 ( )]TJ 0.025 Tc 0.068 Tw 0 -1.231 Td (cash dividends or profits which are included in the consideration, )Tj 0 Tw 0 -1.231 Td (investment gains are )Tj -0.025 Tw (recognised)Tj 0 Tw [( as the Company\222 )0.5 (share of the cash )]TJ 0 -1.231 Td (dividends or profits declared by the investee.)Tj 13 0 3.4833 13 140.3981 584.409 Tm [(\(2\) )-664.5 (Long-term equity investment accounted for by equity method)]TJ 0.079 Tw 13 0 0 13 170.0787 552.409 Tm (Long-term equity investments in associates and jointly controlled )Tj 0.031 Tc 0.077 Tw 0 -1.231 Td [(entities)6 ( )0.5 (are)6 ( )0.5 (accounted)6 ( )0.5 (for)6 ( )0.5 (using)6 ( )0.5 (equity)6.1 ( )0.5 (method.)6 ( )0.5 (Where)6 ( )0.5 (the)6.1 ( )0.5 (initial)6 ( )]TJ 0.057 Tc 0.07 Tw 0 -1.231 Td [(investment)12.1 ( cost)12.1 ( of)12.1 ( a)12.1 ( long-term)12.1 ( equity)12.1 ( investment)12 ( exceeds)12 ( the)32 ( )]TJ 0.042 Tc 0 -1.231 Td [(Company\222s)12.6 ( share)12.7 ( of)12.6 ( the)12.6 ( fair)12.6 ( value)12.6 ( of)12.6 ( the)12.6 ( investee\222s)12.6 ( identifiable)17 ( )]TJ 0.027 Tc 0.081 Tw 0 -1.231 Td [(net)2 ( )0.5 (assets)2 ( )0.5 (at)1.9 ( )0.5 (the)2 ( )0.5 (acquisition)2 ( )0.5 (date,)2 ( )0.5 (no)2 ( )0.5 (adjustment)2 ( )0.5 (shall)2 ( )0.5 (be)2 ( )0.5 (made)2 ( )0.5 (to)2 ( )]TJ 0.048 Tc 0.07 Tw 0 -1.231 Td [(the)12.4 ( initial)12.3 ( investment)12.4 ( cost;)12.4 ( where)12.4 ( the)12.4 ( initial)12.4 ( investment)12.4 ( cost)12.4 ( is)23 ( )]TJ 0.031 Tc 0.077 Tw 0 -1.231 Td [(less)6 ( )0.5 (than)6 ( )0.5 (the)6.1 ( )0.5 (Company\222s)6 ( )0.5 (share)6 ( )0.5 (of)6 ( )0.5 (the)6.1 ( )0.5 (fair)6 ( )0.5 (value)6 ( )0.5 (of)6 ( )0.6 (the)6 ( )0.5 (investee\222s)6 ( )]TJ 0.028 Tc 0.08 Tw 0 -1.231 Td [(identifiable)3.1 ( )0.5 (net)3 ( )0.5 (assets)3 ( )0.6 (at)3 ( )0.5 (the)3 ( )0.5 (acquisition)3 ( )0.5 (date,)3 ( )0.5 (the)3 ( )0.5 (difference)3 ( )0.5 (shall)3.1 ( )]TJ 0.052 Tc 0.07 Tw 0 -1.231 Td [(be)12.2 ( charged)12.2 ( to)12.1 ( current)12.1 ( profit)12.1 ( or)12.1 ( loss)12.1 ( and)12.1 ( the)12.2 ( cost)12.1 ( for)12.2 ( long-term)26.9 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (equity investment shall be adjusted.)Tj 0.084 Tc 0.07 Tw 0 -2.462 Td [(The)12.1 ( Company)12 ( )]TJ -0.084 Tw (recognise)Tj 0.07 Tw [(s)12.1 ( the)12.1 ( investment)12.1 ( income)12.1 ( and)12 ( other)59 ( )]TJ 0.055 Tc 0 -1.231 Td [(comprehensive)12.4 ( income)12.4 ( according)12.3 ( to)12.4 ( its)12.4 ( shares)12.4 ( of)12.3 ( net)12.3 ( profit)12.4 ( or)30 ( )]TJ 0 -1.231 Td [(loss)12.9 ( and)12.8 ( other)12.9 ( comprehensive)12.9 ( income)12.8 ( reali)]TJ 0 Tc 0 Tw (s)Tj 0.055 Tc 0.07 Tw 20.052 0 Td [(ed)12.9 ( by)12.8 ( the)12.9 ( investee)30 ( )]TJ 0.025 Tc 0.02 Tw -20.052 -1.231 Td (respectively, and simultaneously makes adjustment to the carrying )Tj 0.06 Tc 0.07 Tw 0 -1.231 Td [(value)12.7 ( of)12.7 ( long-term)12.7 ( equity)12.7 ( investments.)12.7 ( The)12.7 ( carrying)12.6 ( value)12.7 ( of)35.1 ( )]TJ 0.058 Tc 0 -1.231 Td [(long-)12.2 ( term)12.2 ( equity)12.2 ( investment)12.1 ( shall)12.2 ( be)12.2 ( reduced)12.1 ( by)12.1 ( attributable)33 ( )]TJ 0.033 Tc 0.075 Tw 0 -1.231 Td [(share)8 ( )0.6 (of)8 ( )0.5 (the)8 ( )0.5 (profit)8 ( )0.5 (or)8 ( )0.5 (cash)8 ( )0.5 (dividends)8 ( )0.5 (for)8 ( )0.5 (distribution)8 ( )0.5 (declared)8 ( )0.5 (by)8 ( )]TJ 0.039 Tc 0.07 Tw 0 -1.231 Td [(the)12.9 ( investee.)12.9 ( In)12.9 ( re)0.5 (lation)12.9 ( to)12.9 ( other)12.9 ( changes)12.9 ( of)12.9 ( owner\222s)12.9 ( equity)12.9 ( \(the)14 ( )]TJ 0 Tc 0 Tw 0 -1.231 Td (\223)Tj /T1_1 1 Tf 0.025 Tc 0.049 Tw 0.469 0 Td [(Other )0.5 (Changes of )0.5 (Owner\222s )0.5 (Equity)]TJ /T1_0 1 Tf [(\224\), )0.5 (except )0.5 (for net )0.5 (profits and )]TJ 0.026 Tc 0.082 Tw -0.469 -1.231 Td [(losses,)1 ( )0.5 (other)1 ( )0.5 (comprehensive)1 ( )0.5 (income)1 ( )0.5 (and)1 ( )0.6 (profit)0.9 ( )0.5 (distribution)1 ( )0.5 (of)1.1 ( )0.5 (the)1 ( )]TJ 0.031 Tc 0.077 Tw 0 -1.231 Td [(investee,)6.1 ( the)6 ( )0.5 (carrying)6 ( )0.5 (value)6 ( )0.5 (of)6 ( )0.5 (long-term)6.1 ( equity)6 ( )0.6 (investment)6 ( )0.5 (shall)6 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (be adjusted and included in owner\222s equity.)Tj 0.037 Tc 0.071 Tw 0 -2.462 Td [(The)12 ( )0.5 (Company\222s)12.1 ( share)12.1 ( )0.5 (of)12 ( )0.5 (net)12 ( )0.5 (profit)12 ( )0.5 (or)12 ( )0.5 (loss,)12 ( )0.5 (other)12 ( )0.5 (comprehensive)12 ( )]TJ 0.042 Tc 0.07 Tw 0 -1.231 Td [(income)12.2 ( and)12.2 ( Other)12.2 ( Changes)12.2 ( of)12.2 ( Owner\222s)12.2 ( Equity)12.2 ( of)12.2 ( an)12.2 ( investee)12.2 ( is)17.1 ( )]TJ 0.047 Tc 0 -1.231 Td [(determined)12.8 ( based)12.7 ( on)12.8 ( the)12.8 ( fair)12.8 ( value)12.8 ( of)12.7 ( identifiable)12.8 ( net)12.8 ( assets)12.8 ( of)22 ( )]TJ 0.058 Tc 0 -1.231 Td [(the)12.7 ( investee)12.7 ( at)12.7 ( the)12.7 ( time)12.7 ( when)12.7 ( the)12.7 ( investment)12.7 ( is)12.6 ( obtained,)12.7 ( and)33 ( )]TJ 0.054 Tc 0 -1.231 Td [(according)12.8 ( to)12.7 ( the)12.8 ( accounting)12.8 ( policies)12.8 ( and)12.7 ( accounting)12.7 ( period)12.7 ( of)29.1 ( )]TJ 0.041 Tc 0 -1.231 Td [(the)12.4 ( Company,)12.4 ( recognition)12.3 ( shall)12.4 ( be)12.4 ( made)12.4 ( to)12.4 ( the)12.4 ( net)12.4 ( profit)12.4 ( of)12.4 ( the)16 ( )]TJ 0.025 Tc 0.066 Tw 0 -1.231 Td (investee after the adjustment and to other comprehensive income, )Tj -0.025 Tw 0 -1.231 Td (etc.)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 36 \226)Tj 0.041 Tc 0.07 Tw 13 0 0 13 170.0787 776.3179 Tm [(the)12.3 ( financial)12.3 ( statements)12.3 ( of)12.3 ( the)12.3 ( ultimate)12.3 ( controlling)12.2 ( party)12.3 ( on)12.3 ( the)16 ( )]TJ 0.039 Tc 0 -1.231 Td [(date)12.9 ( of)13 ( combinations.)12.9 ( The)12.9 ( )0.5 (di)0.5 (ff)0.5 (erence)12.9 ( be)0.5 (tween)12.9 ( initial)12.9 ( inve)0.5 (stment)14 ( )]TJ 0.025 Tc 0.023 Tw 0 -1.231 Td [(cost of long-term equity investment and the )0.5 (carrying )0.5 (value of paid )]TJ 0.079 Tw 0 -1.231 Td [(consideration )0.5 (is )0.5 (to )0.5 (adjust )0.5 (share )0.5 (premium )0.5 (in )0.5 (the )0.5 (capital )0.6 (reserve. )0.5 (If )]TJ 0.032 Tw 0 -1.231 Td (the balance of share premium in the capital reserve is insufficient, )Tj 0.047 Tc 0.07 Tw 0 -1.231 Td [(any)12.9 ( excess)13 ( is)13 ( adjuste)0.5 (d)12.9 ( to)12.9 ( retained)12.9 ( earnings.)12.9 ( In)12.9 ( connection)12.9 ( with)22 ( )]TJ 0.028 Tc 0.08 Tw 0 -1.231 Td [(imposing)3 ( )0.5 (control)3 ( )0.5 (over)3 ( )0.5 (the)3 ( )0.5 (investee)3 ( )0.5 (under)3 ( )0.5 (joint)3 ( )0.5 (control)3 ( )0.5 (as)3 ( )0.5 (a)3 ( )0.6 (result)3 ( )]TJ 0.025 Tc 0.053 Tw 0 -1.231 Td [(of )0.5 (additional )0.5 (investment )0.5 (and )0.5 (other )0.5 (reasons )0.5 (the )0.5 (difference )0.5 (between )]TJ 0.028 Tc 0.08 Tw 0 -1.231 Td [(initial)3 ( )0.5 (investment)3 ( cost)3 ( )0.5 (of)3 ( )0.5 (long-)3 ( )0.6 (term)3 ( )0.5 (equity)2.9 ( )0.6 (investment)2.9 ( )0.6 (according)3.1 ( )]TJ 0.044 Tc 0.07 Tw 0 -1.231 Td [(to)12.4 ( the)12.5 ( aforesaid)12.5 ( principle,)12.4 ( and)12.5 ( the)12.4 ( sum)12.5 ( of)12.4 ( the)12.5 ( carrying)12.4 ( value)12.5 ( of)19 ( )]TJ 0.027 Tc 0.081 Tw 0 -1.231 Td [(long-term)2 ( )0.5 (equity)2 ( )0.5 (investment)2 ( )0.5 (before)2 ( )0.5 (combination)2 ( )0.5 (and)2 ( )0.5 (the)2.1 ( carrying)1.9 ( )]TJ 0.035 Tc 0.073 Tw 0 -1.231 Td [(val)0.5 (ue)10 ( )0.5 (of)10 ( )0.5 (ne)0.5 (wly)10 ( )0.5 (pai)0.5 (d)10 ( )0.5 (consi)0.5 (derat)0.5 (ion)10 ( )0.5 (for)10 ( )0.5 (a)0.5 (ddition)0.5 (al)10 ( )0.5 (sha)0.5 (res)10 ( )0.5 (ac)0.5 (quire)0.5 (d)10 ( )]TJ 0.059 Tc 0.07 Tw 0 -1.231 Td [(on)12.4 ( the)12.3 ( date)12.4 ( of)12.4 ( combination)12.4 ( is)12.4 ( to)12.3 ( adjust)12.4 ( share)12.4 ( premium.)12.3 ( If)12.3 ( the)34.1 ( )]TJ 0.025 Tc 0.029 Tw 0 -1.231 Td [(balance )0.5 (of )0.6 (share )0.5 (premium )0.5 (is )0.5 (insufficient, )0.5 (any )0.5 (excess )0.5 (is )0.5 (adjusted )0.5 (to )]TJ 0 Tw 0 -1.231 Td (retained earnings.)Tj 0.036 Tc 0.072 Tw 0 -2.462 Td [(For)11.1 ( )0.5 (a)10.9 ( )0.6 (long-term)11 ( )0.5 (equity)11 ( )0.5 (investment)11 ( )0.5 (in)11 ( )0.5 (subsidiaries)11 ( )0.5 (resulting)11 ( )0.5 (from)11 ( )]TJ 0.063 Tc 0.07 Tw 0 -1.231 Td [(a)12.6 ( business)12.7 ( combination)12.6 ( involving)12.6 ( entities)12.7 ( not)12.6 ( under)12.6 ( common)38 ( )]TJ 0.051 Tc 0 -1.231 Td [(c)0.5 (o)0.5 (n)0.5 (t)0.5 (r)0.5 (o)0.5 (l)0.5 (,)13 ( )0.5 (th)0.5 (e)13 ( )0.5 (c)0.5 (o)0.6 (st)13 ( )0.5 (o)0.5 (f)13 ( )0.5 (t)0.5 (h)0.5 (e)13 ( )0.5 (c)0.5 (o)0.5 (m)0.5 (b)0.5 (i)0.5 (n)0.5 (a)0.5 (t)0.5 (i)0.5 (o)0.5 (n)13 ( )0.5 (d)0.5 (e)0.5 (t)0.5 (e)0.5 (r)0.5 (m)0.5 (in)0.5 (e)0.5 (d)13 ( )0.5 (o)0.5 (n)13 ( )0.5 (t)0.5 (h)0.5 (e)13 ( )0.5 (d)0.5 (a)0.5 (t)0.5 (e)13 ( )0.5 (o)0.5 (f)26 ( )]TJ 0.055 Tc 0 -1.231 Td [(acquisition)12.9 ( shall)12.9 ( be)12.9 ( taken)12.9 ( as)12.9 ( the)12.9 ( initial)12.9 ( investme)0.5 (nt)12.9 ( cost)12.9 ( of)13 ( the)30 ( )]TJ 0.025 Tc 0.055 Tw 0 -1.231 Td (long-term equity investment. In connection with imposing control )Tj 0.03 Tc 0.078 Tw 0 -1.231 Td [(over)5 ( )0.5 (the)5.1 ( )0.5 (investee)5 ( )0.5 (not)5 ( )0.5 (under)5 ( )0.5 (joint)5 ( )0.5 (control)5 ( )0.5 (as)5.1 ( a)5.1 ( )0.5 (result)5 ( )0.5 (of)5 ( )0.5 (additional)5 ( )]TJ 0.029 Tc 0.079 Tw 0 -1.231 Td [(investment)4 ( )0.5 (and)4 ( )0.5 (other)4 ( )0.6 (reasons,)4 ( )0.5 (the)4 ( )0.5 (initial)4 ( )0.5 (investment)4 ( )0.5 (cost)4 ( )0.5 (shall)4.1 ( )0.5 (be)4 ( )]TJ 0.028 Tc 0.08 Tw 0 -1.231 Td [(the)3 ( )0.6 (sum)3 ( )0.5 (of)3 ( )0.5 (the)3 ( )0.5 (carrying)3 ( )0.5 (value)3 ( )0.5 (of)3 ( )0.5 (the)3 ( )0.6 (equity)3 ( )0.5 (investment)3 ( )0.5 (originally)3 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (held and the newly increased investment cost.)Tj 0.052 Tw 13 0 3.4833 13 140.3981 360.3179 Tm [(\(2\) )-612.5 (Long-term )0.5 (equity )0.5 (investments )0.5 (acquired )0.6 (by )0.6 (other )0.5 (means )0.5 (other )0.6 (than )]TJ 0 Tw 2.51 -1.231 Td (business combination)Tj 0.066 Tc 0.07 Tw 13 0 0 13 170.0787 312.3179 Tm [(The)12.6 ( initial)12.6 ( investment)12.6 ( cost)12.6 ( of)12.6 ( a)12.6 ( long-term)12.6 ( equity)12.6 ( investment)41 ( )]TJ 0.028 Tc 0.08 Tw 0 -1.231 Td [(obtained)3 ( )0.5 (by)3 ( )0.5 (the)3 ( )0.5 (Company)3 ( )0.5 (by)3 ( )0.5 (cash)3 ( )0.5 (payment)3 ( )0.5 (shall)3 ( )0.5 (be)3 ( )0.5 (the)3 ( )0.5 (purchase)3.1 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (cost which is actually paid.)Tj 0.066 Tc 0.07 Tw 0 -2.462 Td [(The)12.6 ( initial)12.6 ( investment)12.6 ( cost)12.6 ( of)12.6 ( a)12.6 ( long-term)12.6 ( equity)12.6 ( investment)41 ( )]TJ 0.022 Tc 0 Tw 0 -1.231 Td [(obtained by the Company by means of issuance of equity securities)-2.9 ( )]TJ 0.025 Tc 0 -1.231 Td (shall be the fair value of the equity securities issued.)Tj ET endstreamendobj167 0 obj<>/Font<>/ProcSet[/PDF/Text]>>/TrimBox[0.0 0.0 595.276 841.89]/Type/Page/PieceInfo</LastModified/NumberOfPageItemsInPage 1/NumberofPages 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Tc 0.07 Tw 0 -1.231 Td [(relevant)12.6 ( authorities)12.7 ( or)12.6 ( supervision)12.7 ( department)12.6 ( of)12.7 ( the)12.7 ( Company,)18.1 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (such approval has been obtained.)Tj 0.042 Tw -2.181 -2.462 Td (When non-current asset \(excluding financial asset, deferred income tax \)Tj 0.028 Tc 0.08 Tw 0 -1.231 Td [(asset,)3 ( )0.5 (investment)3 ( )0.5 (properties)3 ( )0.5 (using)3 ( )0.5 (the)3 ( )0.5 (fair)3 ( )0.6 (value)3 ( )0.5 (model)3 ( )0.5 (for)3 ( )0.6 (subsequent)3 ( )]TJ 0.065 Tc 0.07 Tw 0 -1.231 Td [(measurement)12.6 ( and)12.5 ( asset)12.6 ( formed)12.6 ( by)12.6 ( employee)12.6 ( benefits\))12.6 ( or)12.6 ( disposal)40 ( )]TJ 0.046 Tc 0 -1.231 Td [(group)12.6 ( which)12.6 ( are)12.6 ( classified)12.6 ( as)12.6 ( held-for-sale,)12.5 ( if)12.6 ( the)12.6 ( book)12.6 ( value)12.5 ( of)12.6 ( the)21 ( )]TJ 0.063 Tc 0 -1.231 Td [(non-current)12.9 ( asset)12.8 ( or)12.8 ( disposal)12.8 ( group)12.9 ( is)12.8 ( higher)12.8 ( than)12.9 ( the)12.8 ( net)12.9 ( amount)37.9 ( )]TJ 0.028 Tc 0.08 Tw 0 -1.231 Td [(after)3 ( )0.5 (deducting)3 ( )0.5 (the)3 ( )0.5 (disposal)3 ( )0.5 (cost)3 ( )0.5 (from)3 ( )0.5 (its)3 ( )0.5 (fair)3 ( )0.5 (value,)3 ( )0.5 (the)3 ( )0.5 (book)2.9 ( )0.6 (value)3.1 ( )0.5 (is)3 ( )]TJ 0.045 Tc 0.07 Tw 0 -1.231 Td [(r)0.5 (e)0.5 (d)0.5 (u)0.5 (c)0.5 (e)0.5 (d)13 ( )0.5 (t)0.5 (o)13 ( )0.5 (t)0.5 (h)0.5 (e)13 ( )0.5 (n)0.5 (e)0.5 (t)13 ( )0.5 (a)0.5 (m)0.5 (o)0.5 (u)0.5 (n)0.5 (t)13 ( )0.5 (a)0.5 (f)0.5 (t)0.5 (e)0.5 (r)13 ( )0.5 (d)0.5 (e)0.5 (d)0.5 (u)0.5 (c)0.5 (t)0.5 (i)0.5 (n)0.5 (g)13 ( )0.5 (t)0.5 (h)0.5 (e)13 ( )0.5 (d)0.5 (i)0.5 (s)0.5 (p)0.5 (o)0.5 (s)0.5 (a)0.5 (l)13 ( )0.5 (c)0.5 (o)0.5 (s)0.5 (t)13 ( )0.5 (f)0.5 (r)0.5 (o)0.5 (m)13 ( )0.5 (i)0.5 (t)0.5 (s)20 ( )]TJ 0.039 Tc 0 -1.231 Td [(fair)12.1 ( value.)12.2 ( The)12.1 ( reduced)12.2 ( amount)12.1 ( is)12.2 ( )]TJ -0.039 Tw (recognised)Tj 0.07 Tw 20.087 0 Td [( as)12.2 ( an)12.1 ( asset)12.2 ( impairment)14 ( )]TJ 0.04 Tc -20.087 -1.231 Td [(loss)12.5 ( and)12.5 ( accounted)12.5 ( for)12.5 ( as)12.6 ( profit)12.5 ( and)12.5 ( loss)12.5 ( for)12.5 ( the)12.5 ( current)12.5 ( period,)12.5 ( with)15 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (provision for impairment loss on held-for- sale assets.)Tj /T1_1 1 Tf -0.025 Tw 10.4 0 0 13 85.0394 488.3179 Tm (\(XVI\))Tj 0 Tc 0 Tw ( )Tj 0.025 Tc 13 0 0 13 113.3858 488.3179 Tm (Long-term equity investments)Tj 13 0 3.4833 13 112.0517 456.3179 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 424.3179 Tm [(Joint)12.1 ( control)12.1 ( is)12.1 ( the)12.1 ( contractually)12.1 ( agreed)12.1 ( sharing)12 ( of)12.1 ( control)12.1 ( of)12 ( an)44 ( )]TJ 0.078 Tc 0 -1.231 Td [(arrangement,)12.4 ( and)12.4 ( exists)12.4 ( only)12.3 ( when)12.3 ( decisions)12.3 ( about)12.4 ( the)12.4 ( relevant)53 ( )]TJ 0.055 Tc 0 -1.231 Td [(a)0.5 (c)0.5 (t)0.5 (i)0.5 (v)0.5 (i)0.5 (ti)0.5 (e)0.5 (s)13 ( )0.5 (o)0.5 (f)13 ( )0.5 (t)0.5 (h)0.5 (e)13 ( 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and)12.6 ( operating)12.7 ( policies)12.7 ( of)12.7 ( investee,)12.6 ( but)42 ( )]TJ 0.046 Tc 0 -1.231 Td [(not)12.2 ( the)12.2 ( power)12.3 ( to)12.3 ( control,)12.2 ( or)12.2 ( jointly)12.2 ( control,)12.3 ( the)12.2 ( formulation)12.2 ( of)12.2 ( such)21 ( )]TJ 0.025 Tc 0.001 Tw 0 -1.231 Td [(policies with other parties. Where the )0.5 (Company can exercise significant )]TJ 0 Tw 0 -1.231 Td (influence over an investee, the investee is an associate of the Company.\)Tj /T1_1 1 Tf 13 0 3.4833 13 112.0517 200.3179 Tm [(2. )-1105.5 (Determination of initial investment cost)]TJ /T1_0 1 Tf 0.1 Tc 0.07 Tw 2.84 -2.462 Td [(\()75 (1)75 (\))75 ( )-519.5 (Long-term)12.3 ( equity)12.3 ( investments)12.3 ( acquired)12.3 ( through)12.3 ( business)75 ( )]TJ 0.025 Tc -0.025 Tw 2.51 -1.231 Td (combination)Tj 0.036 Tc 0.072 Tw 13 0 0 13 170.0787 120.3179 Tm [(For)11.1 ( )0.5 (a)10.9 ( )0.6 (long-term)11 ( )0.5 (equity)11 ( )0.5 (investment)11 ( )0.5 (in)11 ( )0.5 (subsidiaries)11 ( )0.5 (resulting)11 ( )0.5 (from)11 ( )]TJ 0.026 Tc 0.082 Tw 0 -1.231 Td [(a)1 ( )0.5 (business)1 ( )0.5 (combination)1 ( )0.5 (involving)1 ( )0.6 (entities)1 ( )0.5 (under)1 ( )0.5 (common)1 ( )0.5 (control,)1 ( )]TJ 0.025 Tc 0.074 Tw 0 -1.231 Td (the initial investment cost of long-term equity investments are its )Tj 0.044 Tc 0.07 Tw 0 -1.231 Td [(share)12.6 ( of)12.7 ( the)12.6 ( book)12.6 ( value)12.7 ( of)12.7 ( the)12.6 ( owner\222)12.7 ( equity)12.7 ( of)12.7 ( the)12.6 ( acquiree)12.7 ( in)19 ( )]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 34 \226)Tj 0.028 Tc 0.08 Tw 13 0 0 13 141.7323 776.3179 Tm [(After)3 ( )0.5 (the)3 ( )0.5 (provision)3 ( )0.5 (for)3 ( )0.5 (decline)3 ( )0.5 (in)3 ( )0.5 (value)3.1 ( )0.5 (of)2.9 ( )0.6 (inventories)3 ( )0.5 (has)3 ( )0.5 (been)3 ( )0.5 (made,)3 ( )]TJ 0.025 Tc 0.032 Tw 0 -1.231 Td (if the factors resulting in the previously recorded inventory impairment\ )Tj 0.076 Tc 0.07 Tw 0 -1.231 Td [(disappeared,)12.8 ( as)12.8 ( a)12.8 ( result)12.8 ( of)12.8 ( which)12.7 ( the)12.8 ( net)12.8 ( realisable)12.8 ( value)12.8 ( of)12.8 ( the)51 ( )]TJ 0.025 Tc 0.016 Tw 0 -1.231 Td [(inventories )0.5 (became )0.6 (higher )0.6 (than )0.5 (its )0.5 (book )0.5 (value, )0.5 (it )0.5 (would )0.5 (be )0.6 (written )0.6 (back )]TJ 0.001 Tw 0 -1.231 Td (to the extent of the original provision for decline in value of inventor\ies )Tj 0.08 Tw 0 -1.231 Td (made, and such written-back amounts would be charged to the current )Tj 0 Tw 0 -1.231 Td (profit or loss.)Tj /T1_1 1 Tf 0 Tc 10.4 0 0 13 85.0394 648.3179 Tm (\()Tj 0.025 Tc -0.025 Tw 0.358 0 Td (XIV)Tj (\) )Tj 0 Tw 13 0 0 13 113.3858 648.3179 Tm (Contract assets)Tj 13 0 3.4833 13 112.0517 616.3179 Tm [(1. )-1105.5 (Recognition and standard of contract assets)]TJ /T1_0 1 Tf 0.085 Tc 0.07 Tw 13 0 0 13 141.7323 584.3179 Tm [(T)0.6 (h)0.5 (e)13 ( )0.6 (C)0.5 (o)0.5 (m)0.6 (p)0.5 (a)0.6 (n)0.5 (y)13 ( )0.6 (p)0.5 (r)0.6 (e)0.5 (s)0.5 (e)0.6 (n)0.5 (t)0.6 (s)13 ( )0.5 (c)0.6 (o)0.5 (n)0.6 (t)0.5 (r)0.6 (a)0.5 (c)0.5 (t)13.1 ( )0.5 (a)0.6 (s)0.5 (s)0.6 (e)0.5 (t)0.5 (s)13.1 ( )0.5 (o)0.6 (r)13 ( )0.6 (c)0.5 (o)0.5 (n)0.6 (t)0.5 (r)0.6 (a)0.5 (c)0.6 (t)13 ( )0.5 (l)0.6 (i)0.5 (a)0.5 (b)0.6 (i)0.5 (l)0.6 (i)0.5 (t)0.5 (i)0.6 (e)0.5 (s)13 ( )0.6 (i)0.5 (n)60 ( )]TJ 0.067 Tc 0 -1.231 Td [(the)12.9 ( balance)12.9 ( sheet)12.9 ( based)12.9 ( on)12.8 ( the)12.9 ( relationship)12.8 ( between)12.9 ( performance)42 ( )]TJ 0.085 Tc 0 -1.231 Td [(o)0.5 (b)0.5 (li)0.5 (g)0.5 (a)0.5 (t)0.5 (io)0.5 (n)0.5 (s)13 ( )0.5 (a)0.5 (nd)13 ( )0.5 (c)0.5 (u)0.5 (s)0.5 (to)0.5 (m)0.5 (e)0.5 (r)13 ( )0.5 (pa)0.5 (y)0.5 (m)0.5 (e)0.5 (n)0.5 (t)0.5 (s.)13 ( )0.5 (T)0.5 (h)0.5 (e)13 ( )0.5 (co)0.5 (n)0.5 (s)0.5 (i)0.5 (de)0.5 (r)0.5 (a)0.5 (t)0.5 (i)0.5 (o)0.5 (n)12.9 ( )0.5 (t)0.5 (h)0.5 (a)0.5 (t)13 ( t)0.5 (h)0.5 (e)60 ( )]TJ 0.044 Tc 0 -1.231 Td [(Company)12.2 ( has)12.2 ( the)12.2 ( right)12.2 ( \(and)12.1 ( this)12.1 ( right)12.2 ( depends)12.2 ( on)12.1 ( factors)12.2 ( other)12.2 ( than)19 ( )]TJ 0.019 Tc 0 Tw 0 -1.231 Td [(passage of time\) to receive for goods transferred to customers is liste\d as)-6 ( )]TJ 0.03 Tc 0.078 Tw 0 -1.231 Td [(c)0.5 (o)0.6 (n)0.5 (t)0.5 (r)0.6 (a)0.5 (c)0.6 (t)5 ( )0.5 (a)0.5 (s)0.5 (s)0.6 (e)0.5 (t)0.6 (s)0.5 (.)5 ( )0.5 (C)0.5 (o)0.6 (n)0.5 (t)0.5 (r)0.6 (a)0.5 (c)0.6 (t)5 ( )0.5 (a)0.5 (s)0.5 (s)0.6 (e)0.5 (t)0.6 (s)5 ( )0.5 (a)0.5 (n)0.5 (d)5 ( )0.5 (c)0.6 (o)0.5 (n)0.5 (t)0.6 (r)0.5 (a)0.6 (c)0.5 (t)5 ( )0.5 (l)0.5 (i)0.6 (a)0.5 (b)0.5 (i)0.6 (l)0.5 (i)0.5 (t)0.6 (i)0.5 (e)0.5 (s)5 ( )0.5 (u)0.6 (n)0.5 (d)0.5 (e)0.6 (r)5 ( )0.5 (t)0.5 (h)0.5 (e)5.1 ( s)0.6 (a)0.5 (m)0.6 (e)5 ( )]TJ 0.042 Tc 0.07 Tw 0 -1.231 Td [(contract)12.3 ( shall)12.3 ( be)12.4 ( shown)12.4 ( on)12.3 ( a)12.3 ( net)12.3 ( basis.)12.4 ( The)12.4 ( right)12.4 ( of)12.3 ( the)12.4 ( Company)12.3 ( to)17 ( )]TJ 0.025 Tc 0.034 Tw 0 -1.231 Td (charge the customer unconditionally \(only depending on the passage of )Tj 0 Tw 0 -1.231 Td (time\) is listed as a receivable individually.)Tj /T1_1 1 Tf 0.03 Tc 0.078 Tw 13 0 3.4833 13 112.0517 424.3179 Tm [(2)5 (.)5 ( )-1022.5 (Method)5 ( )0.5 (of)5 ( )0.5 (determination)5 ( )0.5 (of)5 ( )0.5 (expected)5 ( )0.5 (credit)5 ( )0.5 (loss)5 ( )0.5 (of)5 ( )0.5 (contract)5 ( )0.5 (assets)5 ( )]TJ 0.025 Tc 0 Tw 2.51 -1.231 Td (and accounting treatment methods)Tj /T1_0 1 Tf 0.048 Tc 0.07 Tw 13 0 0 13 141.7323 376.3179 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 0.06 Tc 0 -1.231 Td [(assets)12.4 ( and)12.4 ( accounting)12.4 ( treatment)12.4 ( methods,)12.3 ( please)12.4 ( refer)12.3 ( to)12.3 ( the)12.4 ( Note)35.1 ( )]TJ 0.031 Tc 0.077 Tw 0 -1.231 Td [(\223III.)6 ( )0.5 (\()]TJ -0.031 Tw (XI)Tj 0.077 Tw [(\))6 ( )0.5 (6)6 (.)6 ( )0.5 (Test)6 ( )0.5 (and)6 ( )0.5 (accounting)6 ( )0.5 (methods)6.1 ( )0.5 (for)6 ( )0.5 (impairment)6 ( )0.5 (of)6 ( )0.5 (financial)6 ( )]TJ 0.025 Tc -0.025 Tw 0 -1.231 Td (instruments\224.)Tj /T1_1 1 Tf 11.7 0 0 13 85.0394 296.3179 Tm (\(XV)Tj (\) )Tj 0 Tw 13 0 0 13 113.3858 296.3179 Tm (Assets classified as held-for-sale)Tj 13 0 3.4833 13 112.0517 264.3179 Tm [(1. )-1105.5 (Assets classified as held-for-sale)]TJ /T1_0 1 Tf 0.068 Tc 0.07 Tw 13 0 0 13 141.7323 232.3179 Tm [(A)12.8 ( non-current)12.7 ( asset)12.8 ( or)12.8 ( disposal)12.8 ( group)12.8 ( is)12.8 ( classified)12.8 ( as)12.8 ( asset)12.7 ( held-)43 ( )]TJ 0.047 Tc 0 -1.231 Td [(f)0.5 (o)0.5 (r)0.5 (-)0.5 (s)0.5 (a)0.5 (l)0.5 (e)13 ( )0.5 (w)0.5 (h)0.5 (e)0.5 (n)13 ( )0.5 (t)0.5 (h)0.5 (e)13 ( )0.5 (b)0.5 (o)0.5 (o)0.5 (k)13 ( )0.5 (a)0.5 (m)0.5 (o)0.5 (u)0.5 (n)0.5 (t)12.9 ( )0.6 (o)0.5 (f)12.9 ( )0.5 (t)0.5 (h)0.5 (e)13 ( )0.5 (a)0.6 (s)0.5 (se)0.6 (t)13 ( i)0.5 (s)13 ( )0.5 (r)0.6 (e)0.5 (c)0.5 (o)0.5 (ve)0.6 (r)0.5 (e)0.5 (d)13 ( )0.5 (p)0.5 (r)0.5 (i)0.5 (nc)0.5 (i)0.5 (p)0.5 (a)0.5 (l)0.5 (l)0.5 (y)22 ( )]TJ 0.025 Tc 0.04 Tw 0 -1.231 Td (through a disposal \(including an exchange of non-monetary assets with )Tj 0 Tw 0 -1.231 Td (commercial substance\) rather than through continuing use.)Tj 0.031 Tc 0.077 Tw 0 -2.462 Td [(The)6 ( )0.5 (Company)6 ( )0.5 (recognises)6 ( )0.5 (non-current)6 ( )0.5 (assets)6 ( )0.6 (or)6 ( )0.5 (disposal)6 ( )0.5 (groups)6 ( )0.5 (which)6 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (meet the following conditions as assets held for sale:)Tj 0.103 Tc 0.07 Tw 0 -2.462 Td [(\()78 (1)78 (\))78 ( )-516.5 (T)0.5 (h)0.5 (e)13 ( )0.5 (a)0.5 (ss)0.5 (e)0.6 (ts)13 ( )0.5 (o)0.5 (r)13 ( )0.5 (d)0.5 (i)0.5 (sp)0.5 (o)0.5 (s)0.5 (a)0.5 (l)13 ( )0.5 (g)0.5 (ro)0.5 (u)0.5 (p)0.5 (s)13 ( )0.5 (m)0.5 (us)0.5 (t)13 ( )0.5 (b)0.5 (e)13 ( )0.5 (a)0.5 (v)0.5 (a)0.5 (il)0.5 (a)0.5 (b)0.5 (l)0.5 (e)13 ( )0.5 (f)0.5 (o)0.5 (r)13 ( )0.5 (sa)0.5 (l)0.5 (e)78 ( )]TJ 0.038 Tc 2.181 -1.231 Td [(immediately)12.9 ( under)12.8 ( the)12.9 ( current)12.9 ( conditions)12.8 ( according)12.9 ( to)12.9 ( the)12.8 ( usual)12.9 ( )]TJ 0.061 Tc 0 -1.231 Td [(terms)12.1 ( of)12.1 ( the)12.2 ( sale)12.1 ( of)12.1 ( such)12.2 ( assets)12.1 ( or)12.1 ( disposal)12.1 ( groups)12.1 ( in)12.1 ( similar)36 ( )]TJ 0.025 Tc -0.025 Tw 0 -1.231 Td (transactions;)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 33 \226)Tj /T1_1 1 Tf 13 0 3.4833 13 112.0517 760.3179 Tm [(2. )-1105.5 (Measurement for inventories delivered)]TJ /T1_0 1 Tf 0.048 Tc 0.07 Tw 13 0 0 13 141.7323 728.3179 Tm [(Upon)12.9 ( de)0.5 (livery,)13 ( inventorie)0.5 (s)12.9 ( are)12.9 ( m)0.5 (easure)0.5 (d)12.9 ( with)12.9 ( the)13 ( weighted)13 ( avera)0.5 (ge)23 ( )]TJ 0.025 Tc -0.025 Tw 0 -1.231 Td (method.)Tj /T1_1 1 Tf 0 Tw 13 0 3.4833 13 112.0517 680.3179 Tm [(3. )-1105.5 (Inventory system)]TJ /T1_0 1 Tf 13 0 0 13 141.7323 648.3179 Tm (The Company adopts perpetual inventory system.)Tj /T1_1 1 Tf 1.106 Tw 13 0 3.4833 13 112.0517 616.3179 Tm [(4. )0.5 (Amorti)]TJ 0 Tc 0 Tw (s)Tj 0.025 Tc 5.854 0 Td (ation of low-value consumables and packaging materials)Tj /T1_0 1 Tf 0.049 Tc 0.07 Tw 13 0 0 13 141.7323 584.3179 Tm [(\()24 (1)24 (\))24 ( )-570.5 (Low-value)12.9 ( co)0.5 (nsumables)12.9 ( are)12.9 ( )]TJ -0.049 Tw [(amortis)0.5 (ed)]TJ 0.07 Tw 19.454 0 Td [( using)12.9 ( one-)12.9 ( off)13 ( w)0.5 (rite-off)24 ( )]TJ 0.025 Tc -0.025 Tw -17.274 -1.231 Td (method;)Tj 0 Tw -2.181 -2.462 Td [(\(2\) )-664.5 (Packaging materials are )]TJ -0.025 Tw (amortised)Tj 0 Tw ( using one-off write-off method.)Tj /T1_1 1 Tf 0.043 Tc 0.07 Tw 13 0 3.4833 13 112.0517 504.3179 Tm [(5)18 (.)18 ( )-1017.5 (R)0.5 (e)0.5 (c)0.5 (og)0.5 (n)0.5 (i)0.5 (ti)0.5 (o)0.5 (n)13 ( c)0.5 (r)0.5 (i)0.5 (t)0.5 (er)0.5 (i)0.5 (a)13 ( )0.5 (an)0.5 (d)13 ( )0.5 (pr)0.5 (o)0.5 (v)0.5 (is)0.5 (i)0.5 (on)13 ( )0.5 (m)0.5 (e)0.5 (t)0.5 (ho)0.5 (d)0.5 (s)12.9 ( )0.5 (f)0.5 (o)0.5 (r)13 ( t)0.5 (h)0.5 (e)13 ( )0.5 (pr)0.5 (o)0.5 (v)0.5 (is)0.5 (i)0.5 (o)0.5 (n)12.9 ( )0.5 (f)0.5 (o)0.5 (r)18 ( )]TJ 0.025 Tc 0 Tw 2.51 -1.231 Td (impairment of inventories)Tj /T1_0 1 Tf 0.039 Tc 0.07 Tw 13 0 0 13 141.7323 456.3179 Tm [(On)12.3 ( the)12.3 ( balance)12.3 ( sheet)12.3 ( date,)12.3 ( inventories)12.3 ( are)12.3 ( stated)12.3 ( at)12.3 ( the)12.3 ( lower)12.3 ( of)12.3 ( cost)14 ( )]TJ 0.025 Tc 0.074 Tw 0 -1.231 Td [(and )0.5 (net )0.5 (realisable )0.6 (value. )0.5 (When )0.5 (the )0.5 (cost )0.5 (of )0.6 (inventories )0.5 (was )0.5 (higher )0.5 (than )]TJ 0.082 Tw 0 -1.231 Td [(their )0.5 (net realisable )0.5 (value, )0.5 (the provision )0.5 (decline in )0.5 (value )0.5 (of inventories )]TJ 0.049 Tw 0 -1.231 Td (shall be made. Net realisable value is the estimated selling price of th\e )Tj 0.028 Tc 0.08 Tw 0 -1.231 Td [(inventories)3 ( )0.5 (in)3 ( )0.5 (the)3.1 ( )0.5 (ordinary)3 ( )0.5 (course)3 ( )0.5 (of)3 ( )0.6 (business)3.1 ( )0.5 (deducting)3 ( )0.5 (the)3 ( )0.5 (estimated)3 ( )]TJ 0.032 Tc 0.076 Tw 0 -1.231 Td [(costs)7.1 ( )0.5 (upon)7 ( )0.5 (completion,)7 ( )0.5 (the)7 ( )0.5 (estimated)7 ( )0.6 (selling)7 ( )0.5 (expenses)7 ( )0.5 (and)7 ( )0.5 (the)7 ( )0.5 (related)7 ( )]TJ 0.025 Tc -0.025 Tw 0 -1.231 Td (taxes.)Tj 0.075 Tc 0.07 Tw 0 -2.462 Td [(Net)12.4 ( realizable)12.5 ( value)12.4 ( of)12.4 ( held-for-sale)12.4 ( commodity)12.4 ( stocks,)12.4 ( such)12.4 ( as)50 ( )]TJ 0.025 Tc 0.015 Tw 0 -1.231 Td (finished goods, goods-in-stock, and held- for-sale raw materials, during\ )Tj 0.048 Tc 0.07 Tw 0 -1.231 Td [(the)12.5 ( normal)12.4 ( course)12.5 ( of)12.4 ( production)12.4 ( and)12.4 ( operation,)12.5 ( shall)12.4 ( be)12.5 ( determined)23 ( )]TJ 0.044 Tc 0 -1.231 Td [(by)12.7 ( their)12.8 ( estimated)12.7 ( selling)12.7 ( prices)12.8 ( less)12.7 ( related)12.7 ( selling)12.7 ( costs)12.7 ( and)12.7 ( taxes;)19 ( )]TJ 0.068 Tc 0 -1.231 Td [(t)0.5 (h)0.5 (e)13 ( )0.5 (n)0.5 (e)0.6 (t)13 ( )0.5 (r)0.5 (e)0.5 (a)0.5 (l)0.5 (i)0.5 (z)0.6 (a)0.5 (b)0.5 (l)0.5 (e)13 ( )0.5 (v)0.5 (a)0.6 (l)0.5 (u)0.5 (e)13 ( )0.5 (o)0.5 (f)13 ( )0.5 (i)0.5 (n)0.5 (v)0.5 (e)0.6 (n)0.5 (t)0.5 (o)0.5 (r)0.5 (y)13 ( )0.5 (m)0.5 (a)0.5 (t)0.5 (e)0.6 (r)0.5 (i)0.5 (a)0.5 (l)0.5 (s)0.5 (,)13 ( )0.5 (w)0.5 (h)0.5 (i)0.6 (c)0.5 (h)13 ( )0.5 (n)0.5 (e)0.5 (e)0.5 (d)13 ( )0.5 (t)0.5 (o)13 ( )0.6 (b)0.5 (e)43 ( )]TJ 0.025 Tc 0.062 Tw 0 -1.231 Td (processed, during the normal course of production and operation, shall )Tj 0.055 Tc 0.07 Tw 0 -1.231 Td [(be)12.7 ( determined)12.7 ( by)12.6 ( the)12.6 ( amount)12.6 ( after)12.6 ( deducting)12.6 ( the)12.6 ( estimated)12.6 ( cost)12.6 ( of)30 ( )]TJ 0.018 Tc 0 Tw 0 -1.231 Td [(completion, estimated selling costs and relevant taxes from the estimate\d)-7 ( )]TJ 0.03 Tc 0.078 Tw 0 -1.231 Td [(selling)5 ( )0.5 (price)5 ( )0.5 (of)5.1 ( finished)5 ( )0.5 (goods;)4.9 ( )0.6 (the)5 ( )0.5 (net)5 ( )0.5 (realizable)5 ( )0.5 (value)5 ( )0.6 (of)5.1 ( )0.5 (inventories)5 ( )]TJ 0.078 Tc 0.07 Tw 0 -1.231 Td [(h)0.5 (e)0.6 (l)0.5 (d)13 ( )0.6 (f)0.5 (o)0.5 (r)13.1 ( )0.5 (e)0.6 (x)0.5 (e)0.5 (c)0.6 (u)0.5 (t)0.5 (i)0.6 (o)0.5 (n)13 ( )0.6 (o)0.5 (f)13 ( )0.6 (s)0.5 (a)0.6 (l)0.5 (e)0.5 (s)13.1 ( )0.5 (c)0.6 (o)0.5 (n)0.5 (t)0.5 (r)0.6 (a)0.5 (c)0.6 (t)0.5 (s)13 ( )0.6 (o)0.5 (r)13 ( )0.6 (l)0.5 (a)0.5 (b)0.6 (o)0.5 (r)13 ( )0.6 (c)0.5 (o)0.6 (n)0.5 (t)0.5 (r)0.6 (a)0.5 (c)0.6 (t)0.5 (s)13 ( )0.5 (s)0.6 (h)0.5 (a)0.6 (l)0.5 (l)13 ( )0.6 (b)0.5 (e)53 ( )]TJ 0.025 Tc 0.064 Tw 0 -1.231 Td (calculated on the ground of the contracted price. If an enterprise holds\ )Tj 0.029 Tc 0.079 Tw 0 -1.231 Td [(m)0.5 (or)0.5 (e)4.1 ( i)0.5 (n)0.5 (v)0.5 (e)0.5 (nt)0.5 (o)0.5 (r)0.5 (ie)0.5 (s)4 ( )0.5 (t)0.5 (h)0.5 (a)0.5 (n)4 ( )0.5 (th)0.5 (e)4.1 ( q)0.5 (u)0.5 (a)0.5 (n)0.5 (ti)0.5 (t)0.5 (y)4 ( )0.5 (s)0.5 (ti)0.5 (p)0.5 (u)0.5 (la)0.5 (t)0.5 (e)0.5 (d)4 ( )0.5 (i)0.5 (n)4 ( )0.5 (th)0.5 (e)4 ( )0.5 (s)0.5 (a)0.5 (l)0.5 (e)0.5 (s)4 ( )0.5 (c)0.5 (on)0.5 (t)0.5 (r)0.5 (a)0.5 (ct)0.5 (,)4 ( )0.5 (t)0.5 (h)0.5 (e)4 ( )]TJ 0.025 Tc 0.024 Tw 0 -1.231 Td (net realizable value of the excess part shall be calculated on the groun\d )Tj 0 Tw 0 -1.231 Td (of general selling price.)Tj 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 32 \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 0.068 Tc 0.07 Tw 13 0 0 13 141.7323 744.409 Tm [(T)0.5 (he)13 ( )0.5 (r)0.5 (ea)0.5 (s)0.5 (o)0.5 (n)12.9 ( )0.5 (f)0.5 (or)13 ( )0.5 (r)0.5 (e)0.5 (co)0.5 (g)0.5 (ni)0.5 (ti)0.5 (o)0.5 (n)13 ( p)0.5 (o)0.5 (rt)0.5 (f)0.5 (ol)0.5 (i)0.5 (o)12.9 ( )0.5 (o)0.5 (f)13 ( o)0.5 (t)0.5 (he)0.5 (r)13 ( )0.5 (re)0.5 (c)0.5 (e)0.5 (iv)0.5 (a)0.5 (b)0.5 (le)0.5 (s)13 ( a)0.5 (n)0.5 (d)13 ( t)0.5 (h)0.5 (e)43 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (method for calculating expected credit losses are as follows:)Tj /T1_1 1 Tf -0.025 Tw 9.1 0 0 13 141.7323 680.409 Tm (Item)Tj 0 Tw 8.41 1.231 Td (The reason of choosing the )Tj -0.025 Tw 0 -1.231 Td (portfolio)Tj 0 Tw 15.575 1.231 Td (Method for calculating)Tj 0 -1.231 Td (expected credit losses)Tj /T1_0 1 Tf -23.985 -12.923 Td (Other receivables)Tj 8.41 10.462 Td (The portfolio of aging)Tj 0.074 Tc 0.07 Tw 15.575 0 Td [(Taking)12.5 ( into)12.5 ( account)12.6 ( historical)12.5 ( credit)12.5 ( loss)49 ( )]TJ 0.043 Tc 0.716 -1.231 Td [(experience,)12.1 ( current)12.2 ( situation)12.1 ( and)12.1 ( forecasts)18 ( )]TJ 0.091 Tc 0 -1.231 Td [(of)12.9 ( economic)12.9 ( conditions,)12.9 ( compiling)12.8 ( the)66 ( )]TJ 0.123 Tc 0 -1.231 Td [(comparison)12.2 ( table)12.2 ( between)12.1 ( aging)12.1 ( and)98.1 ( )]TJ 0.042 Tc 0 -1.231 Td [(lifetime)12.9 ( expecte)0.5 (d)12.9 ( credit)12.9 ( loss)12.9 ( rates)12.9 ( of)12.9 ( other)17.1 ( )]TJ 0.025 Tc 0.083 Tw 0 -1.231 Td [(receivables, )0.5 (to )0.5 (calculate )0.5 (the )0.5 (expected credit )]TJ -0.025 Tw 0 -1.231 Td (loss)Tj 0 Tw -16.291 -1.231 Td (Deposits, margins and reserves)Tj 0.074 Tc 0.07 Tw 15.575 0 Td [(Taking)12.5 ( into)12.5 ( account)12.6 ( historical)12.5 ( credit)12.5 ( loss)49 ( )]TJ 0.043 Tc 0.716 -1.231 Td [(experience,)12.1 ( current)12.2 ( situation)12.1 ( and)12.1 ( forecasts)18 ( )]TJ 0.056 Tc 0 -1.231 Td [(of)12.7 ( economic)12.7 ( conditions,)12.6 ( based)12.6 ( on)12.6 ( default)31 ( )]TJ 0.046 Tc 0 -1.231 Td [(risk)12.7 ( exposure)12.8 ( and)12.7 ( lifetime)12.8 ( expected)12.8 ( credit)21 ( )]TJ 0.039 Tc 0 -1.231 Td [(loss)12.2 ( rates,)12.1 ( the)12.1 ( expected)12.1 ( credit)12.1 ( loss)12.2 ( rates)12.2 ( of)14 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (such portfolio amounted to zero)Tj -16.291 -1.231 Td (Low credit risk portfolio)Tj 0.074 Tc 0.07 Tw 15.575 0 Td [(Taking)12.5 ( into)12.5 ( account)12.6 ( historical)12.5 ( credit)12.5 ( loss)49 ( )]TJ 0.043 Tc 0.716 -1.231 Td [(experience,)12.1 ( current)12.2 ( situation)12.1 ( and)12.1 ( forecasts)18 ( )]TJ 0.056 Tc 0 -1.231 Td [(of)12.7 ( economic)12.7 ( conditions,)12.6 ( based)12.6 ( on)12.6 ( default)31 ( )]TJ 0.046 Tc 0 -1.231 Td [(risk)12.7 ( exposure)12.8 ( and)12.7 ( lifetime)12.8 ( expected)12.8 ( credit)21 ( )]TJ 0.039 Tc 0 -1.231 Td [(loss)12.2 ( rates,)12.1 ( the)12.1 ( expected)12.1 ( credit)12.1 ( loss)12.2 ( rates)12.2 ( of)14 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (such portfolio amounted to zero)Tj /T1_1 1 Tf 1.106 Tw 13 0 3.4833 13 112.0517 330.0599 Tm [(4. )0.5 (Others)]TJ /T1_0 1 Tf 0.074 Tc 0.07 Tw 13 0 0 13 141.7323 298.0599 Tm [(F)0.5 (o)0.6 (r)13 ( )0.5 (o)0.5 (t)0.6 (h)0.5 (e)0.5 (r)13.1 ( )0.5 (r)0.5 (e)0.6 (c)0.5 (e)0.5 (i)0.6 (v)0.5 (a)0.5 (b)0.5 (l)0.6 (e)0.5 (s)13 ( )0.6 (s)0.5 (u)0.5 (c)0.6 (h)13 ( )0.5 (a)0.6 (s)13 ( )0.5 (i)0.6 (n)0.5 (t)0.5 (e)0.5 (r)0.6 (e)0.5 (s)0.5 (t)0.6 (s)13 ( )0.5 (r)0.6 (e)0.5 (c)0.5 (e)0.6 (i)0.5 (v)0.5 (a)0.6 (b)0.5 (l)0.5 (e)13 ( )0.6 (a)0.5 (n)0.5 (d)13.1 ( )0.5 (l)0.5 (o)0.5 (n)0.6 (g)0.5 (-)0.5 (t)0.6 (e)0.5 (r)0.5 (m)49 ( )]TJ 0.025 Tc 0.014 Tw 0 -1.231 Td [(receivables, )0.5 (the )0.6 (provision )0.5 (for )0.6 (bad )0.6 (debts )0.5 (is )0.5 (made )0.5 (based )0.5 (on )0.6 (the )0.6 (difference )]TJ 0 Tw 0 -1.231 Td (between the present value of future cash flows and its book value.)Tj /T1_1 1 Tf -0.025 Tw 10.4 0 0 13 85.0394 234.0599 Tm (\(XIII\))Tj -0.258 Tw 13 0 0 13 113.1708 234.0599 Tm [( )0.5 (Inventories)]TJ 0 Tw 13 0 3.4833 13 112.0517 202.0599 Tm [(1. )-1105.5 (Classification and costs for inventories)]TJ /T1_0 1 Tf 0.081 Tc 0.07 Tw 13 0 0 13 141.7323 170.0599 Tm [(Inventories)12.1 ( are)12.1 ( classified)12.1 ( into)12 ( raw)12.2 ( materials,)12 ( work)12.1 ( in)12.1 ( progress,)56 ( )]TJ 0.06 Tc 0 -1.231 Td [(revolving)12.2 ( materials,)12.2 ( low-value)12.2 ( consumables,)12.2 ( packaging)12.2 ( materials,)35 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (goods in stock \(finished goods\), and goods in transit.)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 ( )0.5 (of)2 ( )0.5 (purchase,)2 ( )0.5 (costs)1.9 ( )0.5 (of)2 ( )0.5 (processing)2 ( )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 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 31 \226)Tj 0.038 Tc 0.07 Tw 13 0 0 13 141.7323 776.3179 Tm [(The)12.3 ( reason)12.3 ( for)12.3 ( recognition)12.3 ( portfolio)12.2 ( of)12.2 ( receivables)12.3 ( financing)12.3 ( and)12.2 ( the)13 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (method for calculating expected credit losses are as follows:)Tj /T1_1 1 Tf -0.025 Tw 7.8 0 0 13 141.7323 728.3179 Tm (Item)Tj 0 Tw 9.449 0 Td (Item that be )Tj -0.025 Tw 0 -1.231 Td (reclassified)Tj 0 Tw 8.359 1.231 Td (The reason of )Tj 0 -1.231 Td (choosing the )Tj -0.025 Tw 0 -1.231 Td 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(receivable)Tj /T1_0 1 Tf 13 0 3.4833 13 517.1119 245.9689 Tm (\(%\))Tj 0 Tw 13 0 0 13 170.0787 213.9689 Tm (0\2266 months \(inclusive\))Tj 0 Tc 27.846 0 Td (0)Tj 0.025 Tc -27.846 -1.231 Td (7\22612 months \(inclusive\))Tj 0 Tc 27.846 0 Td (1)Tj 0.025 Tc -27.846 -1.231 Td (1\2262 years \(inclusive\))Tj -0.025 Tw 27.321 0 Td (30)Tj 0 Tw -27.321 -1.231 Td (2\2263 years \(inclusive\))Tj -0.025 Tw 27.321 0 Td (50)Tj 0 Tw -27.321 -1.231 Td (over 3 years)Tj -0.025 Tw 26.796 0 Td (100)Tj 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 28 \226)Tj 0.069 Tc 0.07 Tw 13 0 3.4833 13 140.3981 776.3179 Tm [(\()44 (1)44 (\))44 ( )-550.5 (Accounts)12.7 ( receivable)12.7 ( with)12.7 ( provision)12.7 ( for)12.7 ( bad)12.7 ( debt)12.7 ( determined)44 ( )]TJ 0.025 Tc -0.025 Tw 2.51 -1.231 Td (individually)Tj 0.042 Tc 0.07 Tw 13 0 0 13 170.0787 728.3179 Tm [(If)12.9 ( there)12.9 ( is)12.8 ( objective)12.9 ( evidence)12.8 ( that)12.9 ( it)12.9 ( has)12.8 ( been)12.9 ( impaired,)12.9 ( and)12.9 ( the)17 ( )]TJ 0.072 Tc 0 -1.231 Td [(bills)12.6 ( receivable,)12.6 ( accounts)12.6 ( receivable,)12.6 ( other)12.6 ( receivables,)12.6 ( and)47 ( )]TJ 0.064 Tc 0 -1.231 Td [(r)0.5 (e)0.5 (ce)0.5 (i)0.5 (va)0.5 (b)0.5 (l)0.5 (es)13 ( )0.5 (f)0.5 (in)0.5 (a)0.5 (nc)0.5 (i)0.5 (n)0.5 (g)12.9 ( )0.5 (a)0.5 (r)0.5 (e)13 ( t)0.5 (e)0.5 (st)0.5 (e)0.5 (d)13 ( i)0.5 (n)0.5 (di)0.5 (v)0.5 (id)0.5 (u)0.5 (al)0.5 (l)0.5 (y)12.9 ( )0.5 (f)0.5 (o)0.5 (r)12.9 ( )0.5 (i)0.5 (mp)0.5 (a)0.5 (i)0.5 (rm)0.5 (e)0.5 (nt)0.5 (,)39 ( )]TJ 0.077 Tc 0 -1.231 Td [(expected)12.8 ( credit)12.8 ( losses)12.9 ( will)12.8 ( be)12.8 ( )]TJ -0.077 Tw (recognised)Tj 0.07 Tw 19.72 0 Td [( and)12.8 ( provision)12.9 ( for)52 ( )]TJ 0.025 Tc 0 Tw -19.72 -1.231 Td (individual impairment will be made.)Tj 0.044 Tc 0.07 Tw 13 0 3.4833 13 140.3981 632.3179 Tm [(\()19 (2)19 (\))19 ( )-575.5 (A)0.5 (c)0.5 (co)0.5 (unt)0.5 (s)12.9 ( )0.5 (re)0.5 (c)0.5 (ei)0.5 (va)0.5 (bl)0.5 (e)12.9 ( )0.5 (wi)0.5 (th)13 ( p)0.5 (rov)0.5 (i)0.5 (si)0.5 (on)12.9 ( )0.5 (fo)0.5 (r)12.9 ( )0.5 (ba)0.5 (d)12.9 ( )0.5 (de)0.5 (bt)13 ( d)0.5 (et)0.5 (er)0.5 (mi)0.5 (ne)0.5 (d)12.9 ( )0.5 (by)19 ( )]TJ 0.025 Tc -0.025 Tw 2.51 -1.231 Td (portfolio)Tj 0.063 Tw 13 0 0 13 170.0787 584.3179 Tm (For the accounts receivable and bills receivable without objective )Tj 0.067 Tc 0.07 Tw 0 -1.231 Td [(evid)0.5 (ence)13 ( of)12.9 ( impa)0.5 (irment)13 ( or)12.9 ( o)0.5 (f)12.9 ( whic)0.5 (h)12.9 ( the)12.9 ( e)0.5 (xpec)0.5 (ted)12.9 ( cr)0.5 (edit)12.9 ( l)0.5 (oss)42 ( )]TJ 0.044 Tc 0 -1.231 Td [(cannot)12.1 ( be)12.2 ( estimated)12.1 ( for)12.1 ( an)12.1 ( individual)12.1 ( provision)12.2 ( at)12.1 ( a)12.1 ( reasonable)19 ( )]TJ 0.027 Tc 0.081 Tw 0 -1.231 Td [(cost,)2 ( )0.5 (the)2 ( )0.5 (Company)2 ( )0.5 (grouped)2 ( )0.5 (trade)2.1 ( receivables)2.1 ( and)2 ( )0.5 (bills)2 ( )0.5 (receivable)2 ( )]TJ 0.041 Tc 0.07 Tw 0 -1.231 Td [(in)12.6 ( accordance)12.7 ( with)12.6 ( credit)12.6 ( risk)12.7 ( characteristics)12.6 ( and)12.7 ( calculated)12.7 ( the)16 ( )]TJ 0.033 Tc 0.075 Tw 0 -1.231 Td [(expected)8 ( )0.5 (credit)8 ( )0.5 (loss)8 ( )0.5 (based)8 ( )0.5 (on)8 ( )0.5 (portfolio.)8 ( )0.5 (The)8 ( )0.5 (reasons)8 ( )0.5 (of)8 ( )0.5 (choosing)8 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (the portfolio are as follows:)Tj 0.034 Tc 0.074 Tw 0 -2.462 Td [(The)9 ( )0.5 (reason)9 ( )0.5 (for)9 ( )0.5 (choosing)9 ( )0.5 (recognition)9 ( )0.5 (portfolio)9 ( )0.5 (of)9 ( )0.6 (bills)9.1 ( receivable)9.1 ( )]TJ 0.069 Tc 0.07 Tw 0 -1.231 Td [(and)12.3 ( the)12.2 ( method)12.3 ( for)12.2 ( calculating)12.3 ( expected)12.3 ( credit)12.3 ( losses)12.3 ( are)12.3 ( as)44 ( )]TJ 0.025 Tc -0.025 Tw 0 -1.231 Td (follows:)Tj /T1_1 1 Tf 10.4 0 0 13 170.0787 360.3179 Tm (Item)Tj 0 Tw 8.722 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 9.54 1.231 Td (Method for calculating)Tj 0 -1.231 Td (expected credit losses)Tj /T1_0 1 Tf -18.262 -2.462 Td (Bills receivable)Tj 8.722 0 Td (Bank acceptance )Tj -0.025 Tw 1.008 -1.231 Td (bills)Tj 0.176 Tc 0.07 Tw 8.531 1.231 Td [(Regarding)12.3 ( the)12.3 ( credit)12.3 ( rating)12.3 ( of)151 ( )]TJ 0.048 Tc 0.927 -1.231 Td [(acceptance)12.7 ( bank)12.7 ( in)12.8 ( bank)12.8 ( acceptance)23.1 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (bills as credit risk characteristics )Tj -0.025 Tw -10.466 -1.231 Td (Commercial )Tj 0 Tw 1.008 -1.231 Td (acceptance bills)Tj 0.176 Tc 0.07 Tw 8.531 1.231 Td [(Regarding)12.3 ( the)12.3 ( credit)12.3 ( rating)12.3 ( of)151 ( )]TJ 0.114 Tc 0.736 -1.231 Td [(acceptance)12.9 ( house)12.9 ( in)12.9 ( commercial)89 ( )]TJ 0.087 Tc 0 -1.231 Td [(acceptance)12.5 ( bills)12.6 ( as)12.5 ( the)12.6 ( credit)12.5 ( risk)62 ( )]TJ 0.025 Tc -0.025 Tw 0 -1.231 Td (characteristics)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 27 \226)Tj 0.08 Tw 13 0 0 13 141.7323 776.3179 Tm (For other financial instruments, the Company assesses at each balance )Tj 0.067 Tc 0.07 Tw 0 -1.231 Td [(sheet)12.4 ( date)12.4 ( the)12.4 ( changes)12.4 ( in)12.4 ( the)12.5 ( credit)12.4 ( risk)12.4 ( of)12.4 ( the)12.4 ( relevant)12.4 ( financial)42 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (instrument since initial recognition.)Tj 0.064 Tc 0.07 Tw 0 -2.462 Td [(In)13 ( de)0.5 (ter)0.5 (min)0.5 (ing)13 ( ch)0.5 (an)0.5 (ges)13 ( in)13 ( th)0.5 (e)12.9 ( r)0.5 (isk)13 ( of)13 ( de)0.5 (fa)0.5 (ult)13 ( du)0.5 (ring)13 ( t)0.5 (he)12.9 ( )0.5 (exp)0.5 (ec)0.5 (ted)39 ( )]TJ 0.056 Tc 0 -1.231 Td [(lifetime)12.3 ( of)12.3 ( a)12.4 ( financial)12.3 ( instrument)12.3 ( and)12.3 ( assessing)12.4 ( whether)12.4 ( the)12.3 ( credit)31 ( )]TJ 0.038 Tc 0 -1.231 Td [(risk)12.3 ( of)12.3 ( a)12.4 ( financial)12.4 ( instrument)12.4 ( has)12.4 ( increased)12.4 ( significantly)12.4 ( since)12.4 ( initial)13 ( )]TJ 0.025 Tc 0.017 Tw 0 -1.231 Td (recognition, the Company compares the risk of default occurring on the )Tj 0.02 Tc 0 Tw 0 -1.231 Td [(financial instrument assessed at the balance sheet date with that assess\ed)-5 ( )]TJ 0.025 Tc 0.037 Tw 0 -1.231 Td (at the date of initial recognition. Usually, if it is overdue for more t\han )Tj 0.047 Tw 0 -1.231 Td (30 days, the Company will consider that the credit risk of the financial\ )Tj 0.066 Tc 0.07 Tw 0 -1.231 Td [(instrument)12.4 ( has)12.5 ( increased)12.5 ( significantly,)12.4 ( unless)12.4 ( there)12.5 ( is)12.5 ( conclusive)41 ( )]TJ 0.025 Tc 0.068 Tw 0 -1.231 Td (evidence to prove that the credit risk on a financial instrument has not\ )Tj 0 Tw 0 -1.231 Td (increased significantly since initial recognition.)Tj 0.033 Tc 0.075 Tw 0 -2.462 Td [(For)8 ( )0.5 (a)8 ( )0.5 (financial)8 ( )0.5 (instrument)8 ( )0.5 (with)8 ( )0.5 (lower)8 ( )0.6 (credit)8 ( )0.5 (risk)8 ( )0.5 (on)8 ( )0.5 (the)8 ( )0.5 (balance)8 ( )0.5 (sheet)8 ( )]TJ 0.025 Tc 0.018 Tw 0 -1.231 Td (date, the Company assumes that its credit risk on a financial instrument\ )Tj 0 Tw 0 -1.231 Td (has not increased significantly since the initial recognition.)Tj 0.037 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 0.055 Tc 0.07 Tw 0 -1.231 Td [(a)0.5 (c)0.6 (c)0.6 (o)0.5 (r)0.6 (d)0.5 (i)0.6 (n)0.5 (g)13 ( )0.6 (t)0.5 (o)13.1 ( )0.5 (t)0.6 (h)0.5 (e)13.1 ( )0.5 (a)0.6 (m)0.5 (o)0.6 (u)0.5 (n)0.5 (t)13.1 ( )0.5 (o)0.6 (f)13 ( )0.6 (t)0.5 (h)0.6 (e)13 ( )0.6 (l)0.5 (i)0.5 (f)0.6 (e)0.6 (t)0.5 (i)0.5 (m)0.6 (e)13 ( )0.6 (e)0.5 (x)0.6 (p)0.5 (e)0.6 (c)0.5 (t)0.6 (e)0.5 (d)13.1 ( )0.5 (c)0.6 (r)0.5 (e)0.6 (d)0.5 (i)0.6 (t)13 ( )0.6 (l)0.5 (o)0.6 (s)0.5 (s)13.1 ( )0.5 (o)0.6 (f)13 ( )0.5 (t)0.6 (h)0.5 (e)30 ( )]TJ 0.047 Tc 0 -1.231 Td [(financial)12.6 ( instrument;)12.6 ( if)12.6 ( the)12.6 ( credit)12.6 ( risk)12.6 ( on)12.7 ( a)12.7 ( financial)12.6 ( instrument)12.7 ( has)22 ( )]TJ 0.036 Tc 0.072 Tw 0 -1.231 Td [(not)11 ( )0.5 (incr)0.5 (eased)11 ( )0.5 (si)0.5 (gnificant)0.5 (ly)11 ( )0.5 (since)11 ( )0.5 (the)11 ( )0.5 (in)0.5 (itial)11 ( )0.5 (rec)0.5 (ognition,)11 ( )0.5 (the)11 ( )0.5 (Co)0.5 (mpany)11 ( )]TJ 0.027 Tc 0.081 Tw 0 -1.231 Td [(measures)2 ( )0.5 (the)2.1 ( loss)2 ( )0.5 (provisions)2 ( at)2.1 ( an)2 ( )0.5 (amount)2 ( )0.5 (equal)2.1 ( to)2 ( )0.5 (the)2 ( )0.5 (next)2 ( )0.5 (1)2 (2)2 (-month)2 ( )]TJ 0.023 Tc 0 Tw 0 -1.231 Td [(e)0.5 (x)0.5 (pe)0.5 (c)0.5 (t)0.5 (e)0.5 (d )0.5 (c)0.5 (re)0.5 (d)0.5 (i)0.5 (t )0.5 (l)0.5 (o)0.5 (ss)0.5 (e)0.5 (s)0.5 ( o)0.5 (f)0.5 ( )0.5 (th)0.5 (e)0.5 ( )0.5 (fi)0.5 (n)0.5 (a)0.5 (nc)0.5 (i)0.5 (a)0.5 (l )0.5 (i)0.5 (n)0.5 (st)0.5 (r)0.5 (u)0.5 (me)0.5 (n)0.5 (t.)0.5 ( )0.5 (T)0.5 (he)0.5 ( )0.5 (r)0.5 (e)0.5 (su)0.5 (l)0.5 (ti)0.5 (n)0.5 (g )0.5 (i)0.5 (n)0.5 (cr)0.5 (e)0.5 (a)0.5 (s)0.5 (e)-2 ( )]TJ 0.025 Tc 0 -1.231 Td [(i)0.5 (n)0.5 ( )0.5 (o)0.5 (r)0.6 ( )0.5 (r)0.5 (e)0.5 (v)0.5 (e)0.6 (r)0.5 (s)0.5 (a)0.5 (l)0.5 ( )0.5 (o)0.5 (f)0.6 ( )0.5 (l)0.5 (o)0.5 (s)0.5 (s)0.5 ( )0.6 (p)0.5 (r)0.5 (o)0.5 (v)0.5 (i)0.5 (s)0.5 (i)0.6 (o)0.5 (n)0.5 ( )0.5 (s)0.5 (h)0.5 (a)0.5 (l)0.5 (l)0.6 ( )0.5 (b)0.5 (e)0.5 ( )0.5 (i)0.5 (n)0.5 (c)0.6 (l)0.5 (u)0.5 (d)0.5 (e)0.5 (d)0.5 ( )0.5 (i)0.6 (n)0.5 ( )0.5 (c)0.5 (u)0.5 (r)0.5 (r)0.6 (e)0.5 (n)0.5 (t)0.5 ( )0.5 (p)0.5 (r)0.5 (o)0.5 (f)0.6 (i)0.5 (t)0.5 ( )0.5 (o)0.5 (r)0.5 ( )0.5 (l)0.6 (o)0.5 (s)0.5 (s )]TJ 0.035 Tc 0.073 Tw 0 -1.231 Td [(as)10 ( )0.5 (impairment)10 ( )0.5 (losses)10 ( )0.5 (or)10 ( )0.5 (gains.)10 ( )0.5 (For)10 ( )0.5 (financial)10 ( )0.5 (assets)10 ( )0.5 (\(debt)10 ( )0.5 (instruments\))10 ( )]TJ 0.071 Tc 0.07 Tw 0 -1.231 Td [(measured)12.7 ( at)12.7 ( fair)12.6 ( value)12.6 ( through)12.7 ( other)12.7 ( comprehensive)12.6 ( income,)12.7 ( the)46.1 ( )]TJ 0.041 Tc 0 -1.231 Td [(loss)12.9 ( provision)12.9 ( is)12.9 ( )]TJ -0.041 Tw [(re)0.5 (cognised)]TJ 0.07 Tw 12.38 0 Td [( in)12.9 ( other)12.9 ( compre)0.5 (hensive)12.9 ( income,)12.9 ( and)12.9 ( the)16.1 ( )]TJ 0.034 Tc 0.074 Tw -12.38 -1.231 Td [(impairment)9 ( )0.5 (losses)9 ( )0.5 (or)9 ( )0.5 (gains)9 ( )0.5 (shall)9 ( )0.5 (be)9 ( )0.5 (included)9 ( )0.5 (in)9 ( )0.5 (current)9 ( )0.5 (profit)9 ( )0.5 (or)9 ( )0.5 (loss,)9 ( )]TJ 0.029 Tc 0.079 Tw 0 -1.231 Td [(without)4 ( )0.6 (reducing)4 ( )0.5 (the)4 ( )0.5 (book)4 ( )0.5 (value)4 ( )0.5 (of)4 ( )0.5 (the)4 ( )0.5 (financial)4 ( )0.5 (asset)4 ( )0.5 (as)4 ( )0.5 (stated)4 ( )0.5 (in)4 ( )0.5 (the)4 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (balance sheet.)Tj /T1_1 1 Tf 0 Tc 11.7 0 0 13 85.0394 232.3179 Tm (\()Tj 0.025 Tc -0.025 Tw 0.358 0 Td (XII)Tj (\) )Tj 0 Tw 13 0 0 13 113.3858 232.3179 Tm (Impairment of receivables)Tj 13 0 3.4833 13 112.0517 200.3179 Tm [(1. )-1105.5 (Bills receivable and accounts receivable)]TJ /T1_0 1 Tf 0.069 Tc 0.07 Tw 13 0 0 13 141.7323 168.3179 Tm [(For)12.3 ( bills)12.2 ( receivable)12.2 ( and)12.2 ( accounts)12.2 ( receivable,)12.2 ( whether)12.2 ( it)12.3 ( contains)44 ( )]TJ 0.043 Tc 0 -1.231 Td [(significant)12.7 ( financing)12.7 ( components,)12.8 ( the)12.7 ( Company)12.7 ( always)12.7 ( measures)12.7 ( its)18 ( )]TJ 0.025 Tc 0.058 Tw 0 -1.231 Td (loss provisions in accordance with the amount of the lifetime expected )Tj 0.017 Tw 0 -1.231 Td [(credit losses, and )0.5 (the increase or reversal )0.5 (of the loss provision resulting )]TJ 0.039 Tc 0.07 Tw 0 -1.231 Td [(therefrom)12.6 ( is)12.6 ( included)12.6 ( in)12.5 ( the)12.5 ( current)12.6 ( profit)12.6 ( and)12.6 ( loss)12.5 ( as)12.5 ( an)12.6 ( impairment)14 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (loss or gain.)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 26 \226)Tj /T1_1 1 Tf 0.081 Tc 0.07 Tw 13 0 3.4833 13 112.0517 776.409 Tm [(5)56 (.)56 ( )-979.5 (Determination)12.7 ( of)12.7 ( fair)12.8 ( value)12.7 ( of)12.8 ( financial)12.7 ( assets)12.7 ( and)12.7 ( financial)56 ( )]TJ 0.025 Tc -0.025 Tw 2.51 -1.231 Td (liabilities)Tj /T1_0 1 Tf 0.098 Tc 0.07 Tw 13 0 0 13 141.7323 728.409 Tm [(As)12.9 ( for)12.8 ( financial)12.9 ( instruments)12.8 ( with)12.8 ( an)12.8 ( active)12.8 ( market,)12.9 ( their)12.8 ( fair)73 ( )]TJ 0.047 Tc 0 -1.231 Td [(v)0.5 (a)0.5 (l)0.6 (u)0.5 (e)0.5 (s)13 ( )0.6 (a)0.5 (r)0.5 (e)13 ( )0.6 (d)0.5 (e)0.5 (t)0.5 (e)0.5 (r)0.6 (m)0.5 (i)0.5 (n)0.5 (e)0.6 (d)13 ( )0.5 (b)0.5 (y)13 ( )0.6 (q)0.5 (u)0.5 (o)0.5 (t)0.5 (e)0.5 (d)13.1 ( )0.5 (p)0.5 (r)0.5 (i)0.5 (c)0.6 (e)0.5 (s)13 ( )0.5 (i)0.6 (n)13 ( )0.5 (t)0.5 (h)0.5 (e)13.1 ( )0.5 (a)0.5 (c)0.5 (t)0.6 (i)0.5 (v)0.5 (e)13 ( )0.5 (m)0.6 (a)0.5 (r)0.5 (k)0.5 (e)0.6 (t)0.5 (.)13 ( )0.5 (A)0.5 (s)13.1 ( )0.5 (f)0.5 (o)0.5 (r)22 ( )]TJ 0 -1.231 Td [(financial)12.7 ( instruments)12.7 ( without)12.7 ( an)12.7 ( active)12.7 ( market,)12.7 ( their)12.7 ( fair)12.7 ( values)12.8 ( are)22 ( )]TJ 0.046 Tc 0 -1.231 Td [(determined)12.4 ( by)12.4 ( using)12.4 ( valuation)12.4 ( techniques.)12.4 ( At)12.5 ( the)12.5 ( time)12.5 ( of)12.4 ( valuation,)21 ( )]TJ 0.049 Tc 0 -1.231 Td [(the)12.2 ( Company)12.2 ( adopts)12.1 ( valuation)12.1 ( techniques)12.2 ( that)12.1 ( are)12.2 ( applicable)12.1 ( in)12.2 ( the)24 ( )]TJ 0.056 Tc 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)12.3 ( other)12.3 ( information,)12.3 ( and)12.3 ( selects)12.3 ( inputs)12.3 ( that)12.3 ( are)12.3 ( consistent)12.3 ( with)12.3 ( 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)1.1 ( )0.5 (transactions)1 ( )0.5 (of)1 ( )0.5 (the)1 ( )0.5 (relevant)1 ( )0.5 (assets)1 ( )0.5 (or)1.1 ( )0.5 (liabilities,)1 ( )0.5 (and)1 ( )]TJ 0.034 Tc 0.074 Tw 0 -1.231 Td [(p)0.5 (ri)0.5 (o)0.5 (ri)0.5 (t)0.5 (iz)0.5 (e)0.5 (s)9 ( )0.5 (th)0.5 (e)9 ( )0.5 (u)0.5 (s)0.5 (e)9 ( )0.5 (of)9 ( )0.5 (r)0.5 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part of it\) shall be de)Tj -0.025 Tw (recognised)Tj 0.043 Tw (, and the financial liability after the )Tj 0 Tw 0 -1.231 Td (modification of terms shall be )Tj -0.025 Tw (recognised)Tj 0 Tw ( as a new financial liability.)Tj 0.059 Tc 0.07 Tw 0 -2.462 Td [(When)12.5 ( a)12.4 ( financial)12.5 ( liability)12.4 ( is)12.4 ( de)]TJ -0.059 Tw (recognised)Tj 0.07 Tw 19.392 0 Td [( in)12.4 ( whole)12.5 ( or)12.5 ( in)12.5 ( part,)12.4 ( the)34 ( )]TJ 0.022 Tc 0 Tw -19.392 -1.231 Td (difference between the book value of the financial liability de)Tj -0.022 Tw (recognised)Tj 0 Tc 0 Tw 30.552 0 Td ( )Tj 0.04 Tc 0.07 Tw -30.552 -1.231 Td [(a)0.5 (n)0.6 (d)13 ( )0.5 (t)0.5 (h)0.5 (e)13.1 ( )0.5 (c)0.5 (o)0.5 (n)0.6 (s)0.5 (i)0.5 (d)0.5 (e)0.5 (r)0.6 (a)0.5 (t)0.5 (i)0.6 (o)0.5 (n)13 ( )0.5 (p)0.5 (a)0.6 (i)0.5 (d)13 ( )0.5 (\()0.6 (i)0.5 (n)0.5 (c)0.5 (l)0.6 (u)0.5 (d)0.5 (i)0.5 (n)0.5 (g)13 ( )0.6 (t)0.5 (h)0.5 (e)13 ( )0.6 (n)0.5 (o)0.5 (n)0.5 (-)0.6 (c)0.5 (a)0.5 (s)0.5 (h)13.1 ( )0.5 (a)0.5 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/Perceptual ri /GS0 gs /T1_0 1 Tf 0.025 Tc 12 0 0 12 281.8878 18.7502 Tm (\226 24 \226)Tj 0.082 Tw 13 0 0 13 141.7323 776.3179 Tm (The financial asset has been transferred, and substantially all the risk\s )Tj 0.001 Tw 0 -1.231 Td (and rewards of ownership of the financial asset have been transferred to\ )Tj 0 Tw 0 -1.231 Td (the transferee;)Tj 0.057 Tc 0.07 Tw 0 -2.462 Td [(The)12.8 ( financial)12.8 ( asset)12.9 ( has)12.9 ( been)12.8 ( transferred,)12.8 ( and)12.8 ( the)12.8 ( Company)12.9 ( neither)32.1 ( )]TJ 0.025 Tc 0.002 Tw 0 -1.231 Td (transferred nor retained substantially all risks and rewards related to \the )Tj 0.077 Tw 0 -1.231 Td (ownership of the financial asset, but did not retain its control over th\e )Tj 0 Tw 0 -1.231 Td (said financial asset.)Tj 0.103 Tc 0.07 Tw 0 -2.462 Td [(If)12.1 ( the)12.2 ( Company)12.2 ( revises)12.1 ( or)12.2 ( renegotiates)12.1 ( the)12.2 ( contract)12.1 ( with)12.2 ( the)78 ( )]TJ 0.026 Tc 0.082 Tw 0 -1.231 Td [(cou)0.5 (nterpar)0.5 (ty)1 ( )0.5 (and)1 ( )0.5 (the)1.1 ( )0.5 (modific)0.5 (ation)1 ( )0.5 (c)0.5 (onstitut)0.5 (es)1 ( )0.5 (subs)0.5 (tantia)0.5 (l)0.9 ( )0.5 (m)0.5 (odific)0.5 (ation,)1 ( )]TJ 0.024 Tc 0 Tw 0 -1.231 Td [(the original financial assets is derecognised and the new financial asse\ts)-1 ( )]TJ 0.025 Tc 0 -1.231 Td (is recognised in accordance with the revised terms.)Tj 0.023 Tc 0 -2.462 Td [(When transferring a financial asset, if the Company retains substantiall\y)-2 ( )]TJ 0.025 Tc 0.063 Tw 0 -1.231 Td (all risks and rewards of ownership of the financial asset, the Company )Tj 0 Tw 0 -1.231 Td (shall continue to )Tj -0.025 Tw (recognise)Tj 0 Tw ( such asset.)Tj 0.041 Tw 0 -2.462 Td (When judging whether the transfer of a financial asset meets the above )Tj 0.04 Tc 0.07 Tw 0 -1.231 Td [(criteria)12.8 ( for)12.8 ( derecognition,)12.8 ( the)12.8 ( substance-over-form)12.8 ( principle)12.7 ( shall)12.7 ( be)15 ( )]TJ 0.025 Tc -0.025 Tw 0 -1.231 Td (applied.)Tj 0.053 Tc 0.07 Tw 0 -2.462 Td [(T)0.5 (h)0.6 (e)13.1 ( )0.5 (C)0.6 (o)0.5 (m)0.5 (p)0.6 (a)0.5 (n)0.6 (y)13 ( )0.5 (d)0.6 (i)0.5 (f)0.6 (f)0.5 (e)0.6 (r)0.5 (e)0.6 (n)0.5 (t)0.6 (i)0.5 (a)0.6 (t)0.5 (e)0.6 (s)13 ( )0.6 (t)0.5 (h)0.6 (e)13 ( )0.6 (t)0.5 (r)0.6 (a)0.5 (n)0.6 (s)0.5 (f)0.6 (e)0.5 (r)13 ( )0.6 (o)0.5 (f)13.1 ( )0.5 (a)13.1 ( )0.5 (f)0.6 (i)0.5 (n)0.6 (a)0.5 (n)0.6 (c)0.5 (i)0.6 (a)0.5 (l)13.1 ( )0.5 (a)0.6 (s)0.5 (s)0.6 (e)0.5 (t)13.1 ( )0.5 (a)0.6 (s)13 ( )0.6 (f)0.5 (u)0.6 (l)0.5 (l)28 ( )]TJ 0.025 Tc 0.042 Tw 0 -1.231 Td [(transfer )0.6 (or )0.5 (partial )0.6 (transfer. )0.5 (If )0.6 (the )0.5 (full )0.6 (transfer )0.5 (of )0.6 (a )0.5 (financial )0.6 (asset )0.6 (meets )]TJ 0.008 Tw 0 -1.231 Td [(the criteria for derecognition, then the )0.5 (difference between the following )]TJ 0 Tw 0 -1.231 Td (two shall be included in current profit or loss:)Tj 0 -2.462 Td [(\(1\) )-664.5 (The book value of the financial asset transferred;)]TJ 0.038 Tc 0.07 Tw 0 -2.462 Td [(\()13 (2)13 (\))13 ( )-581.5 (The)12.9 ( sum)12.8 ( of)12.9 ( the)12.9 ( consideration)12.8 ( received)12.9 ( from)12.9 ( the)12.9 ( transfer)12.8 ( and)12.9 ( the)13 ( )]TJ 0.031 Tc 0.077 Tw 2.181 -1.231 Td [(t)0.5 (o)0.5 (t)0.5 (a)0.6 (l)6 ( )0.5 (a)0.5 (m)0.5 (o)0.5 (u)0.5 (n)0.6 (t)6 ( )0.5 (o)0.5 (f)6 ( )0.5 (t)0.5 (h)0.5 (e)6 ( )0.5 (f)0.6 (a)0.5 (i)0.5 (r)6 ( )0.5 (v)0.5 (a)0.5 (l)0.6 (u)0.5 (e)6 ( )0.5 (c)0.5 (h)0.5 (a)0.6 (n)0.5 (g)0.5 (e)0.5 (s)6 ( )0.5 (t)0.5 (h)0.5 (a)0.6 (t)6 ( )0.5 (i)0.5 (s)6 ( )0.5 (d)0.5 (i)0.5 (r)0.5 (e)0.6 (c)0.5 (t)0.5 (l)0.5 (y)6 ( )0.5 (c)0.6 (h)0.5 (a)0.5 (r)0.5 (g)0.5 (e)0.5 (d)6.1 ( )0.5 (o)0.5 (r)6 ( )]TJ 0.038 Tc 0.07 Tw 0 -1.231 Td [(credited)12.6 ( to)12.6 ( owners\222)12.6 ( equity)12.6 ( \(if)12.6 ( the)12.6 ( asset)12.6 ( transferred)12.6 ( is)12.6 ( a)12.7 ( financial)13 ( )]TJ 0.023 Tc 0 Tw 0 -1.231 Td [(asset \(a debt instrument\) at fair value through other comprehensive)-2 ( )]TJ 0.025 Tc -0.025 Tw 0 -1.231 Td (income\).)Tj 0.054 Tc 0.07 Tw -2.181 -2.462 Td [(When)12.8 ( the)12.8 ( partial)12.8 ( transfer)12.8 ( of)12.8 ( a)12.8 ( financial)12.8 ( asset)12.8 ( meets)12.8 ( the)12.8 ( criteria)12.8 ( for)29 ( )]TJ 0.035 Tc 0.073 Tw 0 -1.231 Td [(derecognition,)10 ( the)10 ( )0.6 (entire)10 ( )0.5 (book)10 ( )0.5 (value)10 ( )0.6 (of)10 ( )0.5 (the)10 ( )0.5 (financial)10 ( )0.5 (asset)10 ( )0.5 (transferred)10 ( )]TJ 0.051 Tc 0.07 Tw 0 -1.231 Td [(shall)12.4 ( be)12.4 ( allocated)12.4 ( between)12.4 ( the)12.4 ( part)12.4 ( de)]TJ -0.051 Tw (recognised)Tj 0.07 Tw 22.114 0 Td [( and)12.4 ( the)12.4 ( part)12.4 ( to)12.4 ( be)26 ( )]TJ -0.051 Tw -22.114 -1.231 Td (recognised)Tj 0.07 Tw 4.828 0 Td [( based)12.6 ( on)12.7 ( their)12.7 ( respective)12.7 ( fair)12.7 ( value,)12.6 ( with)12.7 ( the)12.7 ( difference)26 ( )]TJ 0.025 Tc 0 Tw -4.828 -1.231 Td (between the following two included in current profit or loss:)Tj 0 -2.462 Td [(\(1\) )-664.5 (The book value of the part that is de)]TJ -0.025 Tw (recognised)Tj 0 Tc 0 Tw (;)Tj ET endstreamendobj230 0 obj<>stream BT 0 0 0 1 k /Perceptual ri /GS0 gs /T1_0 1 Tf 0.025 Tc 12 0 0 12 281.8878 18.7502 Tm (\226 23 \226)Tj 13 0 3.4833 13 140.3981 776.3179 Tm [(\(4\) )-664.5 (Financial assets at fair value through current profit or loss)]TJ 0.058 Tc 0.07 Tw 13 0 0 13 170.0787 744.3179 Tm [(Financial)12.2 ( assets)12.1 ( measured)12.1 ( at)12.1 ( fair)12.2 ( value)12.1 ( through)12.1 ( current)12.2 ( profit)33 ( )]TJ 0.057 Tc 0 -1.231 Td [(or)12.1 ( loss,)12.1 ( including)12.1 ( held-for-trading)12.1 ( financial)12.1 ( assets,)12.1 ( derivative)32 ( )]TJ 0.025 Tc 0.026 Tw 0 -1.231 Td (financial assets and other non-current financial assets, are initially )Tj 0.048 Tc 0.07 Tw 0 -1.231 Td [(me)0.5 (a)0.5 (s)0.5 (ur)0.5 (e)0.5 (d)12.9 ( )0.5 (a)0.5 (t)12.9 ( )0.5 (f)0.5 (ai)0.5 (r)13 ( v)0.5 (a)0.5 (lu)0.5 (e)13 ( w)0.5 (i)0.5 (th)13 ( r)0.5 (e)0.5 (le)0.5 (v)0.5 (a)0.5 (nt)13 ( t)0.5 (r)0.5 (an)0.5 (s)0.5 (ac)0.5 (t)0.5 (io)0.5 (n)13 ( c)0.5 (os)0.5 (t)0.5 (s)13 ( i)0.5 (nc)0.5 (l)0.5 (ud)0.5 (e)0.5 (d)23 ( )]TJ 0.044 Tc 0 -1.231 Td [(in)12.3 ( current)12.2 ( profit)12.2 ( or)12.2 ( loss.)12.3 ( Such)12.2 ( financial)12.2 ( assets)12.2 ( are)12.2 ( subsequently)19 ( )]TJ 0.045 Tc 0 -1.231 Td [(measured)12.2 ( at)12.2 ( fair)12.3 ( value.)12.2 ( Changes)12.2 ( in)12.2 ( fair)12.2 ( value)12.2 ( are)12.3 ( )]TJ -0.045 Tw (recognised)Tj 0.025 Tc 0.09 Tw 27.158 0 Td [( i)-20.3 (n )]TJ 0 Tw -27.158 -1.231 Td (current profit or loss.)Tj 0.031 Tc 0.077 Tw 13 0 3.4833 13 140.3981 616.3179 Tm [(\()6 (5)6 (\))6 ( )-581.5 (Financial)6 ( )0.5 (liabilities)6 ( )0.5 (measured)6 ( )0.5 (at)6 ( )0.5 (fair)6 ( )0.6 (value)6 ( )0.5 (through)6 ( )0.5 (current)6 ( )0.6 (profit)6 ( )]TJ 0.025 Tc 0 Tw 2.51 -1.231 Td (or loss)Tj 0.031 Tc 0.077 Tw 13 0 0 13 170.0787 568.3179 Tm [(Financial)6 ( )0.5 (liabilities)6.1 ( measured)6 ( )0.5 (at)6 ( )0.5 (fair)6 ( )0.5 (value)6 ( )0.5 (through)6 ( )0.5 (current)6 ( )0.5 (profit)6 ( )]TJ 0.032 Tc 0.076 Tw 0 -1.231 Td [(or)7 ( )0.5 (loss,)7 ( )0.5 (including)7 ( )0.5 (held-for)7 ( )0.5 (trading)7 ( )0.5 (financial)7 ( )0.5 (liabilities,)7 ( )0.5 (derivative)7 ( )]TJ 0.03 Tc 0.078 Tw 0 -1.231 Td [(financial)5 ( )0.5 (liabilities,)5 ( )0.5 (etc.,)5 ( )0.5 (are)5.1 ( )0.5 (initially)5.1 ( )0.5 (measured)5 ( )0.5 (at)5 ( )0.5 (fair)5 ( )0.5 (value)5 ( )0.5 (with)5 ( )]TJ 0.055 Tc 0.07 Tw 0 -1.231 Td [(relevant)12.4 ( transaction)12.4 ( costs)12.3 ( )]TJ -0.055 Tw (recognised)Tj 0.07 Tw 16.892 0 Td [( in)12.3 ( current)12.4 ( profit)12.4 ( or)12.4 ( loss.)30 ( )]TJ 0.025 Tc 0.083 Tw -16.892 -1.231 Td [(Such financial liabilities )0.5 (are )0.5 (subsequently )0.5 (measured )0.5 (at )0.5 (fair )0.5 (value. )]TJ 0 Tw 0 -1.231 Td (Changes in fair value are )Tj -0.025 Tw (recognised)Tj 0 Tw ( in current profit or loss.)Tj 0.025 Tw 0 -2.462 Td [(On )0.5 (derecognition, )0.5 (the )0.5 (difference )0.5 (between )0.5 (the )0.5 (carrying )0.5 (amount )0.5 (and )]TJ 0 Tw 0 -1.231 Td (the consideration paid is )Tj -0.025 Tw (recognised)Tj 0 Tw ( in current profit or loss.)Tj 13 0 3.4833 13 140.3981 408.3179 Tm [(\(6\) )-664.5 (Financial liabilities measured at )]TJ -0.025 Tw (amortised)Tj 0 Tw 20.301 0 Td ( cost)Tj 0.085 Tc 0.07 Tw 13 0 0 13 170.0787 376.3179 Tm [(Financial)12.7 ( liabilities)12.7 ( measured)12.7 ( at)12.7 ( )]TJ -0.085 Tw (amortised)Tj 0.07 Tw 20.808 0 Td [( cost,)12.7 ( including)60 ( )]TJ 0.027 Tc 0.081 Tw -20.808 -1.231 Td [(short-term)2 ( )0.5 (loans,)2 ( bills)2 ( )0.5 (payable,)2 ( )0.5 (accounts)2 ( )0.5 (payable,)2 ( )0.5 (other)2 ( )0.5 (payables,)2 ( )]TJ 0.025 Tc 0.063 Tw 0 -1.231 Td (long-term borrowings, bonds payable and long-term payables, are )Tj 0 Tw 0 -1.231 Td (initially measured at fair value plus relevant transaction costs.)Tj 0.03 Tc 0.078 Tw 0 -2.462 Td [(Interest)5 ( )0.5 (calculated)4.9 ( )0.6 (under)5 ( )0.5 (the)5 ( )0.5 (effective)5.1 ( )0.5 (interest)5 ( )0.5 (method)5 ( )0.5 (during)5 ( )0.5 (the)5 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (period of holding is included in current profit or loss.)Tj 0.037 Tc 0.071 Tw 0 -2.462 Td [(On)12 ( )0.5 (derecognition,)12 ( )0.5 (the)12 ( )0.5 (difference)12.1 ( )0.5 (between)12 ( )0.5 (the)12 ( )0.6 (consideration)12 ( )0.5 (paid)12 ( )]TJ 0.025 Tc 0.076 Tw 0 -1.231 Td [(and the carrying )0.5 (amount )0.5 (of the financial )0.5 (liability is )]TJ -0.025 Tw 22.611 0 Td (recognised)Tj 0.076 Tw ( in )Tj 0 Tw -22.611 -1.231 Td (current profit or loss.)Tj /T1_1 1 Tf 0.09 Tc 0.07 Tw 13 0 3.4833 13 112.0517 184.3179 Tm [(3)65 (.)65 ( )-970.5 (Derecognition)12.7 ( of)12.7 ( financial)12.7 ( assets)12.7 ( and)12.8 ( recognition)12.7 ( basis)12.7 ( and)65 ( )]TJ 0.025 Tc 0 Tw 2.51 -1.231 Td (measurement method for financial asset transfers)Tj /T1_0 1 Tf 0.064 Tc 0.07 Tw 13 0 0 13 141.7323 136.3179 Tm [(The)12.4 ( Company)12.4 ( de)]TJ -0.064 Tw (recognise)Tj 0.07 Tw 12.297 0 Td [( a)12.4 ( financial)12.3 ( asset)12.4 ( if)12.4 ( it)12.4 ( meets)12.4 ( one)12.4 ( of)12.4 ( the)39 ( )]TJ 0.025 Tc 0 Tw -12.297 -1.231 Td (following conditions:)Tj 0.037 Tw 0 -2.462 Td [(\226 )-1343.5 (The contractual rights to receive the cash flows from the financial )]TJ 0 Tw 2.181 -1.231 Td (asset expire;)Tj ET endstreamendobj229 0 obj<>stream BT 0 0 0 1 k /Perceptual ri /GS0 gs /T1_0 1 Tf 0.025 Tc 12 0 0 12 281.8878 18.7502 Tm (\226 22 \226)Tj 0.054 Tc 0.07 Tw 13 0 0 13 170.0787 776.3179 Tm [(do)12.3 ( not)12.3 ( contain)12.3 ( significant)12.3 ( financing)12.4 ( components)12.3 ( and)12.3 ( accounts)29 ( )]TJ 0.066 Tc 0 -1.231 Td [(receivable)12.9 ( that)12.8 ( the)12.9 ( Company)12.9 ( has)12.9 ( decided)12.9 ( not)12.9 ( to)12.9 ( consider)12.8 ( for)41 ( )]TJ 0.059 Tc 0 -1.231 Td [(a)12.2 ( financing)12.2 ( component)12.2 ( of)12.2 ( no)12.2 ( more)12.2 ( than)12.2 ( one)12.2 ( year)12.2 ( are)12.2 ( initially)34 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (measured at the contractual transaction price.)Tj 0.03 Tc 0.078 Tw 0 -2.462 Td [(Interest)5 ( )0.5 (calculated)4.9 ( )0.6 (under)5 ( )0.5 (the)5 ( )0.5 (effective)5.1 ( )0.5 (interest)5 ( )0.5 (method)5 ( )0.5 (during)5 ( )0.5 (the)5 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (period of holding is included in current profit or loss.)Tj 0.041 Tc 0.07 Tw 0 -2.462 Td [(When)12.9 ( recovering)12.9 ( or)12.9 ( disposing,)12.9 ( the)12.9 ( difference)12.9 ( between)12.9 ( the)12.9 ( price)16 ( )]TJ 0.035 Tc 0.073 Tw 0 -1.231 Td [(obtained)10 ( )0.5 (and)10 ( the)10 ( )0.5 (book)10 ( )0.5 (value)10 ( )0.5 (of)10 ( )0.5 (the)10 ( )0.5 (financial)10 ( )0.5 (asset)10 ( )0.5 (is)10 ( )0.5 (included)10 ( )0.5 (in)10 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (current profit or loss.)Tj 0.049 Tw 13 0 3.4833 13 140.3981 584.3179 Tm [(\(2\) )-615.5 (Financial assets \(debt instruments\) measured at fair value through )]TJ 0 Tw 2.51 -1.231 Td (other comprehensive income)Tj 0.049 Tw 13 0 0 13 170.0787 536.3179 Tm (Financial assets \(debt instruments\) measured at fair value through )Tj 0.083 Tw 0 -1.231 Td [(other comprehensive )0.5 (income, )0.5 (including )0.5 (financing )0.5 (receivables )0.5 (and )]TJ 0.042 Tc 0.07 Tw 0 -1.231 Td [(other)12.9 ( debt)12.8 ( investments,)12.9 ( are)12.8 ( initially)12.8 ( measured)12.8 ( at)12.9 ( fair)12.9 ( value)12.9 ( plus)17 ( )]TJ 0.025 Tc 0.061 Tw 0 -1.231 Td (relevant transaction costs. These financial assets are subsequently )Tj 0.047 Tc 0.07 Tw 0 -1.231 Td [(measured)12.5 ( at)12.4 ( fair)12.4 ( value,)12.4 ( with)12.4 ( changes)12.4 ( in)12.5 ( fair)12.5 ( value)12.4 ( are)12.4 ( included)22 ( )]TJ 0.046 Tc 0 -1.231 Td [(in)12.2 ( other)12.1 ( comprehensive)12.2 ( income)12.2 ( except)12.2 ( for)12.1 ( interest,)12.1 ( impairment)21 ( )]TJ 0.027 Tc 0.081 Tw 0 -1.231 Td [(losses)2 ( or)2 ( )0.5 (gains)2 ( )0.5 (and)2 ( )0.5 (exchange)2 ( )0.5 (gains)2 ( )0.5 (or)2 ( )0.5 (losses)2 ( )0.5 (calculated)2 ( )0.5 (using)2 ( )0.5 (the)2 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (effective interest method.)Tj 0.082 Tc 0.07 Tw 0 -2.462 Td [(On)12.1 ( derecognition,)12.1 ( the)12.1 ( accumulated)12.1 ( gain)12.1 ( or)12.1 ( loss)12.1 ( previously)57 ( )]TJ 0.025 Tc -0.025 Tw 0 -1.231 Td (recognised)Tj 0.049 Tw ( in other comprehensive income is transferred out from )Tj 0.039 Tc 0.07 Tw 0 -1.231 Td [(other)12.3 ( comprehensive)12.3 ( income)12.3 ( and)12.3 ( )]TJ -0.039 Tw (recognised)Tj 0.07 Tw 19.655 0 Td [( in)12.2 ( current)12.3 ( profit)12.3 ( or)14 ( )]TJ 0.025 Tc -0.025 Tw -19.655 -1.231 Td (loss.)Tj 0.071 Tc 0.07 Tw 13 0 3.4833 13 140.3981 312.3179 Tm [(\()46 (3)46 (\))46 ( )-548.5 (Financial)12.3 ( assets)12.4 ( \(equity)12.4 ( instruments\))12.4 ( measured)12.3 ( at)12.4 ( fair)12.4 ( value)46 ( )]TJ 0.025 Tc 0 Tw 2.51 -1.231 Td (through other comprehensive income)Tj 0.071 Tc 0.07 Tw 13 0 0 13 170.0787 264.3179 Tm [(Financial)12.3 ( assets)12.4 ( \(equity)12.3 ( instruments\))12.4 ( measured)12.3 ( at)12.3 ( fair)12.4 ( value)46 ( )]TJ 0.066 Tc 0 -1.231 Td [(through)12.6 ( other)12.6 ( comprehensive)12.6 ( income,)12.7 ( including)12.6 ( other)12.6 ( equity)41 ( )]TJ 0.059 Tc 0 -1.231 Td [(instruments,)12.8 ( are)12.8 ( initially)12.8 ( measured)12.8 ( at)12.8 ( fair)12.7 ( value)12.8 ( plus)12.8 ( relevant)34 ( )]TJ 0.025 Tc 0.025 Tw 0 -1.231 Td (transaction costs, and subsequently measured at fair value through )Tj 0.035 Tw 0 -1.231 Td (other comprehensive income. The dividends received are included )Tj 0 Tw 0 -1.231 Td (in current profit or loss.)Tj 0.064 Tc 0.07 Tw 0 -2.462 Td [(When)12.1 ( de)]TJ -0.064 Tw (recognised)Tj 0.07 Tw [(,)12.1 ( the)12.1 ( accumulated)12.1 ( gain)12.1 ( or)12.1 ( loss)12.1 ( previously)39 ( )]TJ 0.052 Tc -0.052 Tw 0 -1.231 Td (recognised)Tj 0.07 Tw 4.843 0 Td [( in)12.1 ( other)12.1 ( comprehensive)12.2 ( income)12.1 ( is)12.2 ( transferred)12.1 ( from)27 ( )]TJ 0.025 Tc 0 Tw -4.843 -1.231 Td (other comprehensive income to retained earnings.)Tj ET endstreamendobj228 0 obj<>stream BT 0 0 0 1 k /Perceptual ri /GS0 gs /T1_0 1 Tf 0.025 Tc 12 0 0 12 281.8878 18.7502 Tm (\226 21 \226)Tj 0.083 Tw 13 0 0 13 141.7323 776.3179 Tm [(For )0.5 (an )0.5 (investment )0.5 (in )0.5 (equity )0.5 (instruments )0.5 (not )0.5 (held )0.5 (for )0.5 (trading )0.5 (purposes, )]TJ 0.038 Tc 0.07 Tw 0 -1.231 Td [(the)12.6 ( Company)12.6 ( may)12.5 ( irrevocably)12.6 ( designate)12.6 ( it)12.6 ( as)12.6 ( financial)12.5 ( assets)12.6 ( \(equity)13 ( )]TJ 0.065 Tc 0 -1.231 Td [(instruments\))12.2 ( measured)12.2 ( at)12.2 ( fair)12.2 ( value)12.2 ( through)12.2 ( other)12.2 ( comprehensive)40.1 ( )]TJ 0.067 Tc 0 -1.231 Td [(in)0.5 (c)0.5 (om)0.5 (e)12.9 ( )0.5 (a)0.5 (t)12.9 ( )0.5 (th)0.5 (e)13 ( i)0.5 (ni)0.5 (ti)0.5 (al)13 ( )0.5 (re)0.5 (co)0.5 (gn)0.5 (i)0.5 (ti)0.5 (on.)13 ( )0.5 (Th)0.5 (is)13 ( )0.5 (de)0.5 (si)0.5 (gn)0.5 (a)0.5 (ti)0.5 (on)13 ( i)0.5 (s)12.9 ( )0.5 (ma)0.5 (de)13 ( )0.5 (on)13 ( a)0.5 (n)42 ( )]TJ 0.03 Tc 0.078 Tw 0 -1.231 Td [(investment-by-investment)5 ( )0.5 (basis)5.1 ( )0.5 (and)4.9 ( )0.6 (the)5 ( )0.5 (relevant)5 ( )0.5 (investment)5 ( )0.5 (meets)5 ( )0.5 (the)5 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (definition of equity instrument from the perspective of the issuer.)Tj 0.052 Tc 0.07 Tw 0 -2.462 Td [(All)12.1 ( financial)12.1 ( assets)12.1 ( not)12.1 ( classified)12.1 ( as)12.1 ( measured)12 ( at)12.1 ( )]TJ -0.052 Tw (amortised)Tj 0.07 Tw 27.089 0 Td [( cost)12.1 ( or)27 ( )]TJ -27.089 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(S)0.5 (u)0.5 (c)0.5 (h)12.9 ( )0.5 (d)0.5 (e)0.5 (s)0.5 (ig)0.5 (n)0.5 (a)0.5 (ti)0.5 (o)0.5 (n)13 ( w)0.5 (o)0.5 (u)0.5 (l)0.5 (d)12.9 ( )0.5 (e)0.5 (l)0.5 (im)0.5 (i)0.5 (n)0.5 (at)0.5 (e)13 ( )0.5 (o)0.5 (r)12.9 ( )0.5 (s)0.5 (i)0.5 (g)0.5 (ni)0.5 (f)0.5 (i)0.5 (ca)0.5 (n)0.5 (t)0.5 (ly)13 ( )0.5 (r)0.5 (e)0.5 (du)0.5 (c)0.5 (e)13 ( )0.5 (a)53 ( )]TJ 0.025 Tc 0 Tw 2.181 -1.231 Td (measurement or recognition inconsistency.)Tj 0.044 Tc 0.07 Tw -2.181 -2.462 Td [(\()19 (2)19 (\))19 ( )-575.5 (A)12.5 ( group)12.5 ( of)12.5 ( financial)12.5 ( liabilities)12.5 ( or)12.4 ( financial)12.5 ( assets)12.5 ( and)12.5 ( financial)19 ( )]TJ 0.039 Tc 2.181 -1.231 Td [(liabilities)12.5 ( is)12.5 ( managed)12.5 ( and)12.5 ( its)12.5 ( performance)12.5 ( is)12.5 ( evaluated)12.4 ( on)12.5 ( a)12.4 ( fair)14 ( )]TJ 0.025 Tc 0.034 Tw 0 -1.231 Td (value basis, in accordance with a documented risk management or )Tj 0.028 Tc 0.08 Tw 0 -1.231 Td [(investment)3 ( )0.5 (strategy,)2.9 ( )0.5 (and)3 ( )0.5 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)-992.5 (The)12.9 ( income)12.9 ( generated)12.9 ( from)12.9 ( the)12.9 ( sales)12.9 ( of)12.8 ( the)12.9 ( products)12.9 ( of)12.9 ( the)12.9 ( joint)43 ( )]TJ 0.025 Tc 0 Tw 2.181 -1.231 Td (operation attributable to the Company;)Tj 0.078 Tw -2.181 -2.462 Td [(4. )-1027.5 (The income generated by the joint operation from the sale of products )]TJ 0 Tw 2.181 -1.231 Td (on a pro-rata basis;)Tj -2.181 -2.462 Td [(5. )-1105.5 (The )0.5 (expe)0.5 (nses)0.5 ( inc)0.5 (urred)0.5 ( sole)0.5 (ly by)0.5 ( the )0.5 (Compa)0.5 (ny an)0.5 (d tho)0.5 (se inc)0.5 (urr)0.5 (ed by)0.5 ( the )]TJ 2.181 -1.231 Td (joint operation on a pro-rata basis.)Tj -2.181 -2.462 Td (Please refer to Note \223III. \()Tj -0.025 Tw (XVI)Tj 0 Tw (\) Long-term equity investments\224 for details on )Tj 0 -1.231 Td (the equity method adopted by the Company on investment in joint ventures\.)Tj /T1_1 1 Tf 0 Tc -2.181 -2.462 Td (\()Tj 0.025 Tc -0.025 Tw 0.358 0 Td (IX)Tj 0 Tw [(\) )-28.5 (Recognition standard for cash and cash equivalents)]TJ /T1_0 1 Tf 0.078 Tw 1.823 -2.462 Td (Cash represents the Company\222s cash on hand and deposits that can be u\sed )Tj 0.043 Tc 0.07 Tw 0 -1.231 Td [(readily)12.3 ( for)12.3 ( payments.)12.3 ( Cash)12.3 ( equivalents)12.3 ( represent)12.3 ( investments)12.3 ( that)12.2 ( satisfy)18 ( )]TJ 0.05 Tc 0 -1.231 Td [(four)12.3 ( conditions,)12.3 ( namely)12.3 ( short-term,)12.4 ( highly)12.4 ( liquid,)12.3 ( readily)12.4 ( convertible)12.4 ( to)25 ( )]TJ 0.038 Tc 0 -1.231 Td [(known)12.8 ( amounts)12.8 ( of)12.8 ( cash,)12.8 ( and)12.8 ( subject)12.8 ( to)12.8 ( an)12.7 ( insignificant)12.8 ( risk)12.8 ( of)12.8 ( changes)12.8 ( in)13 ( )]TJ 0.025 Tc -0.025 Tw 0 -1.231 Td (value.)Tj /T1_1 1 Tf 0 Tc 0 Tw -2.181 -2.462 Td (\()Tj 0.358 0 Td (X)Tj 0.041 Tc 0.07 Tw 0.747 0 Td [(\))16 ( )-356.5 (Foreign)12.6 ( currency)12.7 ( transactions)12.6 ( and)12.6 ( translation)12.6 ( of)12.6 ( financial)12.6 ( statements)16 ( )]TJ 0.025 Tc 0 Tw 1.076 -1.231 Td (denominated in foreign currency)Tj 13 0 3.4833 13 112.0517 408.3179 Tm [(1. )-1105.5 (Foreign currency transactions)]TJ /T1_0 1 Tf 0.081 Tw 13 0 0 13 141.7323 376.3179 Tm [(Foreign currency transactions )0.5 (shall be )0.5 (translated )0.5 (into )0.5 (RMB at the )0.5 (spot )]TJ 0 Tw 0 -1.231 Td (exchange rate on the day when the transactions occurred.)Tj 0.062 Tw 0 -2.462 Td (Balance sheet date foreign currency monetary items shall be translated )Tj 0.041 Tc 0.07 Tw 0 -1.231 Td [(using)12.5 ( the)12.5 ( spot)12.5 ( exchange)12.5 ( rate)12.5 ( at)12.5 ( the)12.5 ( balance)12.5 ( sheet)12.4 ( date.)12.5 ( The)12.5 ( resulting)16 ( )]TJ 0.052 Tc 0 -1.231 Td [(exchange)12.9 ( difference)12.8 ( are)12.8 ( recognised)12.9 ( in)12.9 ( profit)12.9 ( or)12.8 ( loss)12.8 ( for)12.8 ( the)12.8 ( current)27 ( )]TJ 0.068 Tc 0 -1.231 Td [(period,)12.7 ( except)12.7 ( for)12.7 ( those)12.7 ( differences)12.7 ( related)12.7 ( to)12.7 ( a)12.7 ( specific)12.7 ( purpose)43 ( )]TJ 0.074 Tc 0 -1.231 Td [(borrowing)12.9 ( denominated)12.9 ( in)12.9 ( foreign)12.9 ( currency)12.9 ( for)12.9 ( acquisitions)12.9 ( and)49 ( )]TJ 0.025 Tc 0.031 Tw 0 -1.231 Td (construction of the qualified assets, which should be capitalised as cos\t )Tj 0 Tw 0 -1.231 Td (of the borrowings.)Tj /T1_1 1 Tf 0.09 Tc 0.07 Tw 13 0 3.4833 13 112.0517 200.3179 Tm [(2)65 (.)65 ( )-970.5 (Translation)12.5 ( of)12.5 ( financial)12.6 ( statements)12.6 ( denominated)12.6 ( in)12.6 ( foreign)65 ( )]TJ 0.025 Tc -0.025 Tw 2.51 -1.231 Td (currency)Tj /T1_0 1 Tf 0.082 Tc 0.07 Tw 13 0 0 13 141.7323 152.3179 Tm [(For)12.2 ( the)12.2 ( translation)12.2 ( of)12.2 ( financial)12.2 ( statements)12.3 ( of)12.2 ( foreign)12.2 ( operation)57.1 ( )]TJ 0.069 Tc 0 -1.231 Td [(den)0.5 (omin)0.5 (ated)13 ( in)12.9 ( )0.5 (fore)0.5 (ign)12.9 ( )0.5 (curr)0.5 (enc)0.5 (y,)12.9 ( th)0.5 (e)12.9 ( a)0.5 (sse)0.5 (ts)12.9 ( a)0.5 (nd)12.9 ( li)0.5 (abil)0.5 (itie)0.5 (s)12.9 ( in)12.9 ( )0.5 (the)44 ( )]TJ 0.025 Tc 0.079 Tw 0 -1.231 Td (balance sheets are translated at the spot exchange rates on the balance \)Tj 0.067 Tc 0.07 Tw 0 -1.231 Td [(sheet)12.4 ( date;)12.5 ( except)12.4 ( for)12.4 ( \223Retained)12.5 ( earnings\224)12.4 ( items,)12.4 ( all)12.4 ( items)12.4 ( under)42 ( )]TJ 0.025 Tc 0.042 Tw 0 -1.231 Td (owner\222s equity are translated at the spot exchange rates when incurre\d. )Tj 0.01 Tw 0 -1.231 Td (The income and expense items in the income statement are translated at )Tj 0 Tw 0 -1.231 Td (the spot exchange rates on the transaction dates.)Tj ET endstreamendobj235 0 obj<>stream BT 0 0 0 1 k /Perceptual ri /GS0 gs /T1_0 1 Tf 0.025 Tc 12 0 0 12 281.8878 18.7502 Tm (\226 18 \226)Tj 0.041 Tc 0.07 Tw 13 0 0 13 226.7716 776.3179 Tm [(Where)12.3 ( the)12.3 ( transactions)12.3 ( do)12.3 ( not)12.3 ( constitute)12.4 ( a)12.3 ( package)12.4 ( of)16 ( )]TJ 0.025 Tc 0.077 Tw 0 -1.231 Td (transactions, before the loss of control, the transactions )Tj 0.051 Tc 0.07 Tw 0 -1.231 Td [(are)12.7 ( accounted)12.7 ( for)12.7 ( based)12.7 ( on)12.7 ( partial)12.7 ( disposal)12.7 ( of)12.8 ( equity)26 ( )]TJ 0 -1.231 Td [(investment)12.8 ( in)12.8 ( a)12.8 ( subsidiary)12.8 ( that)12.7 ( does)12.8 ( not)12.8 ( involve)12.9 ( loss)26 ( )]TJ 0.029 Tc 0.079 Tw 0 -1.231 Td [(of)4 ( )0.5 (control;)4 ( )0.5 (when)4 ( )0.5 (control)4 ( )0.5 (is)4 ( )0.5 (lost,)4 ( )0.5 (they)4 ( )0.5 (are)4 ( )0.5 (accounted)4 ( )0.5 (for)4 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (using the general method for disposal of subsidiaries.)Tj 13 0 3.4833 13 140.3981 664.3179 Tm [(\(3\) )-664.5 (Purchase of minority interests in subsidiary)]TJ 0.035 Tw 13 0 0 13 170.0787 632.3179 Tm (For the difference between the long-term equity investment newly )Tj 0.039 Tc 0.07 Tw 0 -1.231 Td [(acquired)12.8 ( due)12.7 ( to)12.7 ( the)12.7 ( purchase)12.7 ( of)12.8 ( minority)12.7 ( interests)12.8 ( and)12.7 ( the)12.7 ( share)14 ( )]TJ 0.054 Tc 0 -1.231 Td [(of)12.4 ( net)12.4 ( assets)12.4 ( of)12.4 ( the)12.4 ( subsidiary)12.4 ( that)12.4 ( the)12.5 ( Company)12.4 ( is)12.4 ( entitled)12.4 ( to)29 ( )]TJ 0.04 Tc 0 -1.231 Td [(c)0.5 (a)0.6 (l)0.6 (c)0.5 (u)0.5 (l)0.6 (a)0.5 (t)0.6 (e)0.5 (d)13.1 ( )0.5 (a)0.6 (c)0.5 (c)0.6 (o)0.5 (r)0.6 (d)0.5 (i)0.5 (n)0.6 (g)13 ( )0.6 (t)0.5 (o)13 ( )0.6 (t)0.5 (h)0.6 (e)13 ( )0.6 (n)0.5 (e)0.6 (w)13 ( )0.5 (s)0.6 (h)0.5 (a)0.6 (r)0.5 (e)0.6 (h)0.5 (o)0.6 (l)0.5 (d)0.6 (i)0.5 (n)0.5 (g)13.1 ( )0.5 (a)0.6 (c)0.5 (c)0.6 (u)0.5 (m)0.6 (u)0.5 (l)0.5 (a)0.6 (t)0.5 (e)0.6 (d)13 ( )0.6 (f)0.5 (r)0.6 (o)0.5 (m)15 ( )]TJ 0.025 Tc 0.033 Tw 0 -1.231 Td (the date of purchase or date of combination, share premium of the )Tj 0.069 Tw 0 -1.231 Td (capital reserve in the consolidated balance sheet will be adjusted; )Tj 0.083 Tw 0 -1.231 Td [(where )0.5 (share )0.5 (premium )0.5 (of )0.5 (the )0.5 (capital )0.5 (reserve )0.5 (is )0.5 (insufficient )0.5 (for )0.5 (the )]TJ 0 Tw 0 -1.231 Td (write-down, retained profit will be adjusted.)Tj 0.056 Tw 13 0 3.4833 13 140.3981 488.3179 Tm [(\(4\) )-608.5 (Partial disposal of equity investment in subsidiary without loss of )]TJ -0.025 Tw 2.51 -1.231 Td (control)Tj 0.075 Tc 0.07 Tw 13 0 0 13 170.0787 440.3179 Tm [(For)12.8 ( the)12.8 ( difference)12.9 ( between)12.8 ( the)12.9 ( consideration)12.8 ( received)12.8 ( from)50 ( )]TJ 0.049 Tc 0 -1.231 Td [(disposal)12.4 ( and)12.4 ( the)12.4 ( net)12.4 ( assets)12.4 ( of)12.4 ( the)12.4 ( subsidiary)12.4 ( that)12.4 ( the)12.4 ( Company)24 ( )]TJ 0.047 Tc 0 -1.231 Td [(is)13 ( ent)0.5 (itle)0.5 (d)12.9 ( to)13 ( cor)0.5 (re)0.5 (spond)0.5 (ing)12.9 ( )0.5 (to)12.9 ( t)0.5 (he)12.9 ( )0.5 (long-)0.5 (ter)0.5 (m)12.9 ( eq)0.5 (uity)13 ( inve)0.5 (stm)0.5 (ent)22 ( )]TJ 0.08 Tc 0 -1.231 Td [(disposed)12.6 ( accumulated)12.6 ( from)12.5 ( the)12.6 ( date)12.7 ( of)12.6 ( purchase)12.6 ( or)12.6 ( date)12.6 ( of)55 ( )]TJ 0.097 Tc 0 -1.231 Td [(c)0.5 (o)0.5 (m)0.5 (b)0.5 (i)0.5 (n)0.5 (a)0.5 (t)0.5 (i)0.5 (o)0.5 (n)0.5 (,)13 ( )0.5 (s)0.5 (h)0.5 (a)0.5 (r)0.5 (e)13 ( )0.5 (p)0.5 (r)0.5 (e)0.5 (m)0.5 (i)0.5 (u)0.5 (m)13 ( )0.5 (o)0.5 (f)13 ( )0.5 (t)0.5 (h)0.5 (e)13 ( )0.5 (c)0.5 (a)0.6 (p)0.5 (i)0.5 (ta)0.6 (l)13 ( )0.5 (r)0.5 (e)0.5 (s)0.5 (e)0.5 (r)0.5 (v)0.5 (e)13 ( )0.5 (i)0.5 (n)13 ( )0.5 (t)0.5 (h)0.5 (e)72 ( )]TJ 0.025 Tc 0.042 Tw 0 -1.231 Td (consolidated balance sheet will be adjusted; where share premium )Tj 0.033 Tc 0.075 Tw 0 -1.231 Td [(of)8 ( )0.5 (the)8 ( )0.5 (capital)8 ( )0.5 (reserve)8.1 ( )0.5 (is)8.1 ( )0.5 (insufficient)8 ( )0.5 (for)8 ( )0.5 (the)8.1 ( )0.5 (write-down,)8.1 ( )0.5 (retained)8 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (profit will be adjusted.)Tj /T1_1 1 Tf 0 Tc 9.1 0 0 13 85.0394 296.3179 Tm (\()Tj 0.025 Tc -0.025 Tw 0.358 0 Td (VIII)Tj 0 Tc 0 Tw (\))Tj 0.025 Tc 13 0 0 13 109.6544 296.3179 Tm [( )-12.1 (Classification of joint arrangements and accounting treatment)]TJ /T1_0 1 Tf 0.287 -2.462 Td (Joint arrangements can be classified into joint operations and joint ven\tures.)Tj 0.063 Tc 0.07 Tw 0 -2.462 Td [(J)0.5 (oi)0.5 (n)0.5 (t)12.9 ( )0.5 (o)0.5 (pe)0.5 (r)0.5 (a)0.5 (ti)0.5 (o)0.5 (ns)13 ( )0.5 (re)0.5 (p)0.5 (r)0.5 (e)0.5 (se)0.5 (n)0.5 (t)12.9 ( )0.5 (t)0.5 (he)13 ( )0.5 (j)0.5 (oi)0.5 (nt)13 ( )0.5 (a)0.5 (rr)0.5 (a)0.5 (n)0.5 (ge)0.5 (m)0.5 (e)0.5 (nt)13 ( t)0.5 (h)0.5 (a)0.5 (t)12.9 ( )0.5 (a)13 ( )0.5 (pa)0.5 (r)0.5 (ty)13 ( )0.5 (to)13 ( )0.5 (a)13 ( j)0.5 (o)0.5 (in)0.5 (t)38 ( )]TJ 0.057 Tc 0 -1.231 Td [(arrangement)12.1 ( has)12.1 ( rights)12.1 ( to)12.1 ( the)12.2 ( assets,)12.1 ( and)12.1 ( obligations)12.1 ( for)12.1 ( the)12.1 ( liabilities,)32 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (relating to such arrangement.)Tj 0.056 Tc 0.07 Tw 0 -2.462 Td [(The)12.2 ( Company)12.2 ( recognises)12.2 ( the)12.2 ( following)12.2 ( items)12.2 ( in)12.2 ( relation)12.2 ( to)12.2 ( its)12.3 ( share)12.3 ( of)31 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (benefits in joint operations:)Tj 0.053 Tc 0.07 Tw 0 -2.462 Td [(1)28 (.)28 ( )-1007.5 (The)12.5 ( assets)12.5 ( held)12.5 ( solely)12.4 ( by)12.4 ( the)12.5 ( Company)12.5 ( and)12.5 ( those)12.5 ( jointly)12.4 ( held)12.5 ( on)12.5 ( a)28 ( )]TJ 0.025 Tc 0 Tw 2.18 -1.231 Td (pro-rata basis;)Tj 0.071 Tc 0.07 Tw -2.18 -2.462 Td [(2)46 (.)46 ( )-989.5 (T)0.5 (h)0.5 (e)13 ( )0.6 (l)0.5 (i)0.5 (a)0.5 (b)0.5 (i)0.5 (l)0.5 (i)0.5 (t)0.5 (i)0.5 (e)0.5 (s)13 ( )0.6 (a)0.5 (s)0.5 (s)0.5 (u)0.5 (m)0.5 (e)0.5 (d)13 ( )0.6 (s)0.5 (o)0.5 (l)0.5 (e)0.5 (l)0.5 (y)13 ( )0.5 (b)0.5 (y)13 ( )0.5 (t)0.5 (h)0.6 (e)13 ( )0.5 (C)0.5 (o)0.5 (m)0.5 (p)0.5 (a)0.5 (n)0.5 (y)13 ( )0.6 (a)0.5 (n)0.5 (d)13 ( )0.5 (t)0.5 (h)0.5 (o)0.5 (s)0.5 (e)13 ( )0.5 (j)0.6 (oi)0.6 (n)0.5 (t)0.5 (l)0.5 (y)46 ( )]TJ 0.025 Tc 0 Tw 2.18 -1.231 Td (assumed on a pro-rata basis;)Tj ET endstreamendobj234 0 obj<>stream BT 0 0 0 1 k /Perceptual ri /GS0 gs /T1_0 1 Tf 0.025 Tc 12 0 0 12 281.8878 18.7502 Tm (\226 17 \226)Tj 0.029 Tw 13 0 0 13 198.4252 776.3179 Tm [(equity )0.5 (interest )0.5 (and )0.6 (the )0.6 (sum )0.5 (of )0.5 (the )0.5 (net )0.6 (assets )0.5 (of )0.5 (the )0.6 (subsidiary )]TJ 0.026 Tc 0.082 Tw 0 -1.231 Td [(proportionate)1 ( )0.5 (to)1 ( )0.5 (the)1 ( )0.5 (original)1 ( )0.5 (shareholding)1 ( )0.5 (accumulated)1 ( )0.5 (from)1 ( )]TJ 0.025 Tc 0.025 Tw 0 -1.231 Td (the date of purchase or combination and goodwill is included )Tj 0.05 Tw 0 -1.231 Td (in investment gains of the period during which the control is )Tj 0.044 Tc 0.07 Tw 0 -1.231 Td [(lost.)12.8 ( Other)12.9 ( comprehensive)12.8 ( income)12.8 ( that)12.8 ( will)12.8 ( be)12.8 ( reclassified)19 ( )]TJ 0.025 Tc 0.05 Tw 0 -1.231 Td (into profit or loss and other changes in owners\222 equity under )Tj 0.001 Tw 0 -1.231 Td [(equity )0.5 (accounting )0.5 (with )0.6 (respect )0.5 (to )0.5 (the )0.6 (equity )0.5 (investment )0.5 (in )0.5 (the )]TJ 0.067 Tw 0 -1.231 Td (original subsidiary are transferred to investment gains of the )Tj 0 Tw 0 -1.231 Td (period during which the control is lost.)Tj /C0_0 1 Tf 0 Tc -2.181 -2.462 Td <01FB>Tj /T1_0 1 Tf 0.025 Tc 1.025 0 Td [( )-880.5 (Stepwise disposal of subsidiary)]TJ 0.058 Tc 0.07 Tw 1.155 -2.462 Td [(In)12.8 ( respect)12.7 ( of)12.8 ( stepwise)12.7 ( disposal)12.7 ( of)12.7 ( equity)12.7 ( investment)12.8 ( in)12.8 ( a)33 ( )]TJ 0.065 Tc 0 -1.231 Td [(subsidiary)12.2 ( through)12.3 ( multiple)12.2 ( transactions)12.3 ( until)12.3 ( control)12.3 ( is)40 ( )]TJ 0.056 Tc 0 -1.231 Td [(lost,)12.7 ( if)12.8 ( the)12.7 ( terms,)12.7 ( conditions)12.7 ( and)12.8 ( economic)12.8 ( effects)12.8 ( of)12.7 ( the)31 ( )]TJ 0.048 Tc 0 -1.231 Td [(transactions)12.3 ( of)12.4 ( equity)12.3 ( investment)12.4 ( in)12.3 ( the)12.4 ( subsidiary)12.4 ( satisfy)23 ( )]TJ 0.025 Tc 0.056 Tw 0 -1.231 Td (one or more of the following conditions, the transactions are )Tj 0 Tw 0 -1.231 Td (normally accounted for as a package of transactions:)Tj 0.046 Tc 0.07 Tw 0 -2.462 Td [(1)21 (\))21 ( )-931.5 (T)0.5 (h)0.5 (e)0.5 (s)0.5 (e)13 ( )0.5 (t)0.5 (r)0.5 (a)0.5 (n)0.5 (s)0.5 (a)0.5 (c)0.5 (t)0.5 (i)0.5 (o)0.5 (n)0.5 (s)13 ( )0.5 (a)0.5 (r)0.5 (e)13 ( )0.5 (e)0.5 (n)0.5 (t)0.5 (e)0.5 (r)0.5 (e)0.5 (d)13 ( )0.5 (i)0.5 (n)0.5 (t)0.5 (o)13 ( )0.5 (s)0.5 (im)0.5 (u)0.5 (l)0.5 (t)0.5 (a)0.5 (n)0.5 (e)0.5 (o)0.5 (u)0.5 (s)0.5 (l)0.5 (y)13 ( )0.5 (o)0.5 (r)21 ( )]TJ 0.025 Tc 0 Tw 2.181 -1.231 Td (after considering the effects of each other;)Tj 0.051 Tc 0.07 Tw -2.181 -2.462 Td [(2)26 (\))26 ( )-926.5 (These)12.3 ( transactions)12.3 ( constitute)12.2 ( a)12.2 ( complete)12.2 ( commercial)26 ( )]TJ 0.025 Tc 0 Tw 2.181 -1.231 Td (result as a whole;)Tj 0.035 Tc 0.073 Tw -2.181 -2.462 Td [(3)10 (\))10 ( )-939.5 (One)10 ( )0.5 (transaction)10 ( )0.5 (is)10 ( )0.5 (conditional)10 ( )0.5 (upon)10 ( )0.5 (at)10 ( )0.6 (least)10 ( )0.5 (one)10.1 ( )0.5 (of)10.1 ( )0.5 (the)10 ( )]TJ 0.025 Tc 0 Tw 2.181 -1.231 Td (other transactions;)Tj 0.06 Tc 0.07 Tw -2.181 -2.462 Td [(4)35 (\))35 ( )-917.5 (One)12.6 ( transaction)12.5 ( is)12.6 ( not)12.5 ( economical)12.6 ( on)12.6 ( its)12.6 ( own)12.5 ( but)12.6 ( is)35 ( )]TJ 0.085 Tc 2.181 -1.231 Td [(economical)12.8 ( when)12.8 ( considering)12.8 ( together)12.8 ( with)12.8 ( other)60 ( )]TJ 0.025 Tc -0.025 Tw 0 -1.231 Td (transactions.)Tj 0.112 Tc 0.07 Tw 0 -2.462 Td [(Where)12.6 ( the)12.6 ( transactions)12.6 ( constitute)12.7 ( a)12.6 ( package)12.6 ( of)87.1 ( )]TJ 0.025 Tc 0.056 Tw 0 -1.231 Td (transactions, the Company accounts for the transactions )Tj 0.029 Tc 0.079 Tw 0 -1.231 Td [(as)4.1 ( )0.5 (a)4 ( )0.5 (transaction)4 ( )0.5 (of)4 ( )0.5 (disposal)4 ( )0.5 (of)4.1 ( )0.5 (a)4 ( )0.5 (subsidiary)4 ( )0.5 (resulting)4.1 ( )0.5 (in)4 ( )]TJ 0.037 Tc 0.071 Tw 0 -1.231 Td [(the)12 ( )0.5 (loss)12 ( )0.5 (of)12 ( )0.5 (control;)12 ( )0.5 (the)12 ( )0.5 (difference)12 ( )0.5 (between)12 ( )0.5 (the)12 ( )0.5 (amount)12 ( )]TJ 0.049 Tc 0.07 Tw 0 -1.231 Td [(received)12.7 ( each)12.7 ( time)12.7 ( for)12.8 ( disposal)12.7 ( before)12.7 ( control)12.7 ( is)12.7 ( lost)24 ( )]TJ 0.062 Tc 0 -1.231 Td [(and)12.3 ( the)12.2 ( net)12.2 ( assets)12.3 ( of)12.2 ( such)12.2 ( subsidiary)12.2 ( corresponding)37 ( )]TJ 0 -1.231 Td [(t)0.5 (o)12.9 ( )0.5 (th)0.5 (e)13 ( d)0.5 (is)0.5 (po)0.5 (sa)0.5 (l)13 ( o)0.5 (f)13 ( i)0.5 (nv)0.5 (es)0.5 (t)0.5 (me)0.5 (nt)13 ( )0.5 (is)13 ( )]TJ -0.062 Tw [(r)0.5 (e)0.5 (co)0.5 (gn)0.5 (is)0.5 (e)0.5 (d)]TJ 0.07 Tw 19.978 0 Td [( )0.5 (as)13 ( )0.5 (ot)0.5 (he)0.5 (r)37 ( )]TJ 0.059 Tc -19.978 -1.231 Td [(comprehensive)12.4 ( income)12.4 ( in)12.4 ( the)12.4 ( consolidated)12.4 ( financial)34 ( )]TJ 0.044 Tc 0 -1.231 Td [(statements,)12.7 ( and)12.8 ( upon)12.7 ( loss)12.8 ( of)12.8 ( control,)12.8 ( is)12.7 ( transferred)12.8 ( to)19.1 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (profit or loss of the period during which control is lost.)Tj ET endstreamendobj233 0 obj<>stream BT 0 0 0 1 k /Perceptual ri /GS0 gs /T1_0 1 Tf 0.025 Tc 12 0 0 12 281.8878 18.7502 Tm (\226 16 \226)Tj 0.049 Tc 0.07 Tw 13 0 0 13 170.0787 776.3179 Tm [(the)12.2 ( consolidated)12.2 ( financial)12.2 ( statements)12.2 ( and)12.2 ( relevant)12.2 ( items)12.2 ( in)12.2 ( the)24 ( )]TJ 0.042 Tc 0 -1.231 Td [(comparative)12.7 ( statements)12.6 ( will)12.7 ( also)12.7 ( be)12.7 ( adjusted)12.6 ( as)12.6 ( if)12.6 ( the)12.7 ( reporting)17 ( )]TJ 0.025 Tc 0.042 Tw 0 -1.231 Td (entity after combination had been existing since the control of the )Tj 0 Tw 0 -1.231 Td (ultimate controlling party started.)Tj 0.09 Tc 0.07 Tw 0 -2.462 Td [(W)0.5 (he)0.5 (re)13 ( c)0.5 (on)0.5 (tr)0.5 (ol)13 ( o)0.5 (ve)0.5 (r)13 ( th)0.5 (e)13 ( i)0.5 (nve)0.5 (s)0.5 (te)0.5 (e)12.9 ( )0.5 (un)0.5 (de)0.5 (r)12.9 ( )0.5 (c)0.5 (om)0.5 (mo)0.5 (n)12.9 ( )0.5 (co)0.5 (ntr)0.5 (ol)13 ( )0.5 (is)65 ( )]TJ 0.068 Tc 0 -1.231 Td [(obtained)12.7 ( due)12.8 ( to)12.7 ( reasons)12.8 ( such)12.7 ( as)12.8 ( increase)12.7 ( in)12.8 ( investments,)12.7 ( for)43 ( )]TJ 0.054 Tc 0 -1.231 Td [(equity)12.3 ( investment)12.3 ( held)12.3 ( before)12.4 ( the)12.3 ( control)12.3 ( over)12.3 ( the)12.4 ( acquiree)12.4 ( is)29 ( )]TJ 0.046 Tc 0 -1.231 Td [(ob)0.5 (ta)0.5 (ine)0.5 (d,)13 ( pr)0.5 (of)0.5 (it)12.9 ( )0.5 (or)13 ( lo)0.5 (ss)0.5 (,)12.9 ( 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the comparative financial statements or profit or loss )Tj 0 Tw 0 -1.231 Td (of the period respectively.)Tj 0.026 Tc 0.082 Tw 0 -2.462 Td [(During)1.1 ( the)1 ( )0.5 (Reporting)1 ( )0.5 (Period,)1 ( )0.5 (if)1 ( )0.5 (there)1 ( )0.5 (is)1 ( )0.5 (an)1 ( )0.5 (addition)1 ( )0.5 (of)1 ( )0.5 (subsidiary)1 ( )]TJ 0.073 Tc 0.07 Tw 0 -1.231 Td [(or)12.8 ( business)12.8 ( due)12.8 ( to)12.8 ( business)12.8 ( combination)12.8 ( not)12.8 ( under)12.8 ( common)48 ( )]TJ 0.053 Tc 0 -1.231 Td [(control,)12.6 ( it)12.7 ( shall)12.6 ( be)12.7 ( included,)12.6 ( from)12.7 ( the)12.7 ( date)12.7 ( of)12.7 ( purchase,)12.6 ( in)12.7 ( the)28 ( )]TJ 0.072 Tc 0 -1.231 Td [(consolidate)0.5 (d)12.9 ( financial)12.9 ( sta)0.5 (tements)12.9 ( based)12.9 ( )0.5 (on)13 ( t)0.5 (he)12.9 ( fair)12.9 ( value)13 ( of)47 ( )]TJ 0.033 Tc 0.075 Tw 0 -1.231 Td [(each)8 ( )0.5 (of)8 ( )0.5 (the)8 ( )0.5 (identifiable)8.1 ( )0.5 (assets,)8 ( )0.5 (liabilities)8 ( )0.5 (or)8 ( )0.5 (contingent)8 ( )0.5 (liabilities)8.1 ( )]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)12.3 ( due)12.3 ( to)12.3 ( reasons)12.3 ( such)12.3 ( as)12.3 ( increase)12.3 ( in)12.2 ( investments,)12.3 ( for)12.3 ( the)14 ( )]TJ 0.04 Tc 0 -1.231 Td [(equity)12.2 ( interest)12.2 ( of)12.1 ( the)12.1 ( acquiree)12.2 ( held)12.1 ( before)12.1 ( the)12.2 ( date)12.1 ( of)12.1 ( purchase,)15 ( )]TJ 0.025 Tc 0.083 Tw 0 -1.231 Td [(the )0.5 (Company )0.5 (remeasures )0.5 (the )0.5 (equity )0.5 (interest )0.5 (at )0.5 (its )0.5 (fair )0.5 (value )0.5 (as )0.5 (at )]TJ 0.044 Tc 0.07 Tw 0 -1.231 Td [(t)0.5 (h)0.5 (e)13 ( )0.5 (d)0.5 (a)0.5 (t)0.5 (e)13 ( )0.5 (o)0.5 (f)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)0.5 (,)13 ( )0.5 (a)0.5 (n)0.5 (d)13 ( )0.5 (a)0.5 (n)0.5 (y)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 (e)0.5 (t)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 (f)0.5 (a)0.5 (i)0.5 (r)13 ( )0.5 (v)0.5 (a)0.5 (l)0.5 (u)0.5 (e)19 ( )]TJ 0.025 Tc 0.003 Tw 0 -1.231 Td (and its book value will be accounted for as investment gains of the )Tj 0.07 Tw 0 -1.231 Td (period. Other comprehensive income that will be reclassified into )Tj 0.043 Tc 0 -1.231 Td [(profit)12.5 ( or)12.5 ( loss)12.5 ( and)12.5 ( other)12.5 ( changes)12.5 ( in)12.5 ( owners\222)12.5 ( equity)12.5 ( under)12.5 ( equity)18 ( )]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 13 0 3.4833 13 140.3981 216.3179 Tm [(\(2\) )-664.5 (Disposal of subsidiary)]TJ /C0_0 1 Tf 0 Tc 13 0 0 13 170.0787 184.3179 Tm <01FA>Tj /T1_0 1 Tf 0.025 Tc 1.025 0 Td [( )-880.5 (General treatment for disposal)]TJ 0.068 Tw 1.155 -2.462 Td (When control over the investee is lost due to the disposal of )Tj 0.08 Tw 0 -1.231 Td (part of the equity investment or other reasons, the Company )Tj 0.082 Tc 0.07 Tw 0 -1.231 Td [(re-measures)12.4 ( the)12.3 ( remaining)12.4 ( equity)12.4 ( investment)12.4 ( after)12.4 ( the)57 ( )]TJ 0.025 Tc 0.082 Tw 0 -1.231 Td (disposal at fair value as at the date on which control is lost. )Tj 0.004 Tw 0 -1.231 Td (The difference between the sum of the consideration received )Tj 0.061 Tc 0.07 Tw 0 -1.231 Td [(from)12.6 ( equity)12.7 ( disposal)12.7 ( and)12.6 ( the)12.7 ( fair)12.7 ( value)12.7 ( of)12.7 ( the)12.7 ( remaining)36 ( )]TJ ET endstreamendobj213 0 obj<>/Font<>/ProcSet[/PDF/Text]>>/TrimBox[0.0 0.0 595.276 841.89]/Type/Page/PieceInfo</LastModified/NumberOfPageItemsInPage 1/NumberofPages 1/OriginalDocumentID/PageItemUIDToLocationDataMap<>/PageTransformationMatrixList<>/PageUIDList<>/PageWidthList<>>>>>>>endobj214 0 obj<>/Font<>/ProcSet[/PDF/Text]>>/TrimBox[0.0 0.0 595.276 841.89]/Type/Page/PieceInfo</LastModified/NumberOfPageItemsInPage 1/NumberofPages 1/OriginalDocumentID/PageItemUIDToLocationDataMap<>/PageTransformationMatrixList<>/PageUIDList<>/PageWidthList<>>>>>>>endobj215 0 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0.358 0 Td (VII)Tj 0 Tc 0 Tw (\))Tj 0.046 Tc 0.07 Tw 13 0 0 13 111.8435 776.409 Tm [( )247.4 (Criteria)12.5 ( of)12.6 ( control)12.5 ( and)12.5 ( preparation)12.5 ( method)12.5 ( of)12.5 ( consolidated)12.5 ( financial)21 ( )]TJ 0.025 Tc -0.025 Tw 0.119 -1.231 Td (statements)Tj 0 Tw 13 0 3.4833 13 112.0517 728.409 Tm [(1. )-1105.5 (Criteria of control)]TJ /T1_0 1 Tf 0.048 Tc 0.07 Tw 13 0 0 13 141.7323 696.409 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 0.039 Tc 0 -1.231 Td [(is)12.2 ( determined)12.2 ( on)12.1 ( the)12.2 ( basis)12.1 ( of)12.2 ( control,)12.2 ( and)12.1 ( the)12.2 ( scope)12.1 ( of)12.2 ( consolidation)14 ( )]TJ 0.045 Tc 0 -1.231 Td [(c)0.5 (o)0.5 (m)0.5 (p)0.5 (r)0.5 (i)0.5 (se)0.6 (s)12.9 ( )0.5 (t)0.5 (h)0.5 (e)13 ( )0.5 (C)0.5 (o)0.5 (m)0.5 (p)0.5 (a)0.5 (n)0.5 (y)12.9 ( )0.5 (a)0.5 (n)0.5 (d)13 ( )0.5 (a)0.5 (l)0.5 (l)13 ( )0.5 (o)0.5 (f)13 ( )0.5 (it)0.5 (s)13 ( )0.5 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(h)0.6 (e)13 ( )0.6 (e)0.5 (n)0.5 (t)0.6 (e)0.5 (r)0.5 (p)0.6 (r)0.5 (i)0.5 (s)0.6 (e)13 ( )0.6 (g)0.5 (r)0.5 (o)0.6 (u)0.5 (p)13 ( )0.6 (b)0.5 (a)0.5 (s)0.6 (e)0.5 (d)13 ( )0.6 (o)0.5 (n)13 ( )0.6 (t)0.5 (h)0.5 (e)13.1 ( )0.5 (c)0.6 (o)0.5 (n)0.5 (s)0.6 (i)0.5 (s)0.5 (t)0.6 (e)0.5 (n)0.6 (t)13 ( )0.5 (a)0.6 (c)0.5 (c)0.6 (o)0.5 (u)0.5 (n)0.6 (t)0.5 (i)0.5 (n)0.5 (g)13.1 ( )0.5 (p)0.5 (o)0.6 (l)0.5 (i)0.5 (c)0.6 (i)0.5 (e)0.6 (s)0.5 (.)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 [(s)0.5 (u)0.5 (bs)0.5 (i)0.5 (d)0.5 (ia)0.5 (r)0.5 (i)0.5 (e)0.5 (s)0.5 (,)13 ( a)0.5 (n)0.5 (d)13 ( a)0.6 (mo)0.5 (n)0.5 (g)13 ( i)0.5 (t)0.5 (s)13 ( s)0.5 (u)0.5 (b)0.5 (s)0.5 (id)0.5 (i)0.5 (a)0.5 (r)0.5 (ie)0.5 (s)0.5 (,)13 ( )0.5 (s)0.5 (ha)0.5 (l)0.5 (l)13 ( )0.5 (be)13 ( )0.5 (o)0.5 (f)0.5 (f)0.5 (se)0.5 (t)0.5 (.)13 ( )0.5 (I)0.5 (f)12.9 ( )0.5 (i)0.5 (n)0.5 (te)0.5 (r)0.5 (n)0.5 (a)0.5 (l)28 ( )]TJ 0.028 Tc 0.08 Tw 0 -1.231 Td [(transactions)3.1 ( )0.5 (indicate)3 ( )0.5 (impairment)3 ( )0.5 (losses)3 ( )0.5 (on)3 ( )0.5 (relevant)3 ( )0.5 (assets,)3 ( )0.5 (such)2.9 ( )0.6 (losses)3 ( )]TJ 0.04 Tc 0.07 Tw 0 -1.231 Td [(shall)12.3 ( be)12.3 ( )]TJ -0.04 Tw (recognised)Tj 0.07 Tw 8.532 0 Td [( in)12.2 ( full.)12.3 ( Any)12.2 ( inconsistent)12.3 ( accounting)12.3 ( policies)12.2 ( and)15 ( )]TJ 0.025 Tc 0.064 Tw -8.532 -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)12.1 ( the)19 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (consolidated financial statements.)Tj 0.111 Tc 0.07 Tw 0 -2.462 Td [(Owners\222)12.7 ( equity,)12.6 ( net)12.6 ( profit)12.6 ( or)12.7 ( loss)12.7 ( of)12.6 ( the)12.6 ( current)12.6 ( period)12.6 ( and)86 ( )]TJ 0.055 Tc 0 -1.231 Td [(c)0.5 (o)0.5 (mp)0.5 (re)0.5 (h)0.5 (e)0.5 (ns)0.5 (i)0.5 (ve)13 ( )0.5 (i)0.5 (nc)0.5 (o)0.5 (me)13 ( )0.5 (a)0.5 (tt)0.5 (r)0.5 (i)0.5 (bu)0.5 (t)0.5 (ab)0.5 (l)0.5 (e)12.9 ( )0.5 (t)0.5 (o)13 ( m)0.5 (in)0.5 (o)0.5 (r)0.5 (it)0.5 (y)13 ( s)0.5 (h)0.5 (a)0.5 (re)0.5 (h)0.5 (ol)0.5 (d)0.5 (e)0.5 (rs)13 ( )0.5 (of)13 ( )0.5 (t)0.5 (he)30 ( )]TJ 0.062 Tc 0 -1.231 Td [(current)12.7 ( period)12.6 ( of)12.6 ( subsidiaries)12.7 ( are)12.7 ( stated)12.6 ( separately)12.7 ( under)12.7 ( owners\222)37 ( )]TJ 0.025 Tc 0.083 Tw 0 -1.231 Td [(equity )0.5 (in )0.5 (the )0.5 (consolidated )0.5 (balance )0.5 (sheet, )0.5 (net )0.5 (profit )0.5 (in )0.5 (the )0.5 (consolidated )]TJ 0.037 Tc 0.071 Tw 0 -1.231 Td [(income)12.1 ( )0.5 (statement)12 ( )0.5 (and)12 ( )0.5 (total)12 ( )0.5 (comprehensive)12 ( )0.5 (income)12 ( )0.5 (respectively.)12 ( )0.5 (Loss)12 ( )]TJ 0.025 Tc 0.053 Tw 0 -1.231 Td (of the current period assumed by minority shareholders of a subsidiary )Tj 0.052 Tc 0.07 Tw 0 -1.231 Td [(in)12.1 ( excess)12.1 ( of)12.1 ( minority)12.1 ( shareholders\222)12.2 ( share)12.1 ( of)12.1 ( owners\222)12.1 ( equity)12.1 ( in)12.1 ( that)27 ( )]TJ 0.053 Tc 0 -1.231 Td [(subsidiary)12.3 ( at)12.3 ( the)12.3 ( beginning)12.3 ( of)12.3 ( the)12.3 ( period)12.2 ( is)12.3 ( offset)12.2 ( against)12.3 ( minority)28 ( )]TJ 0.025 Tc -0.025 Tw 0 -1.231 Td (interests.)Tj 0 Tw 13 0 3.4833 13 140.3981 184.409 Tm [(\(1\) )-664.5 (Addition of subsidiary or business)]TJ 0.026 Tc 0.082 Tw 13 0 0 13 170.0787 152.409 Tm [(During)1.1 ( the)1 ( )0.5 (Reporting)1 ( )0.5 (Period,)1 ( )0.5 (if)1 ( )0.5 (there)1 ( )0.5 (is)1 ( )0.5 (an)1 ( )0.5 (addition)1 ( )0.5 (of)1 ( )0.5 (subsidiary)1 ( )]TJ 0.036 Tc 0.072 Tw 0 -1.231 Td [(or)11 ( )0.5 (business)11.1 ( )0.5 (due)11 ( )0.5 (to)11 ( )0.5 (business)11 ( )0.5 (combination)10.9 ( )0.6 (under)11 ( )0.5 (common)11 ( )0.5 (control,)11 ( )]TJ 0.033 Tc 0.075 Tw 0 -1.231 Td [(the)8 ( )0.5 (operating)8 ( )0.5 (results)8 ( )0.5 (and)8 ( )0.5 (cash)8 ( )0.5 (flow)8 ( )0.5 (of)8.1 ( )0.5 (the)8 ( )0.5 (subsidiary)8.1 ( )0.5 (or)8.1 ( )0.5 (business)8 ( )]TJ 0.044 Tc 0.07 Tw 0 -1.231 Td [(combination)12.4 ( from)12.4 ( the)12.4 ( beginning)12.5 ( of)12.5 ( the)12.5 ( period)12.4 ( to)12.4 ( the)12.4 ( end)12.4 ( of)12.4 ( the)19 ( )]TJ 0.045 Tc 0 -1.231 Td [(Reporting)12.7 ( Period)12.7 ( will)12.7 ( be)12.7 ( included)12.7 ( in)12.7 ( the)12.7 ( consolidated)12.6 ( financial)20 ( )]TJ 0.057 Tc 0 -1.231 Td [(statements,)12.7 ( and)12.6 ( the)12.7 ( amounts)12.6 ( at)12.6 ( the)12.7 ( beginning)12.6 ( of)12.6 ( the)12.6 ( period)12.7 ( in)32 ( )]TJ ET endstreamendobj241 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 0 Tc 13 0 0 13 85.0394 776.409 Tm (\()Tj 0.358 0 Td (V)Tj 0.025 Tc 0.747 0 Td [(\) )-442.5 (Basis of accounting and principle of measurement)]TJ /T1_0 1 Tf 0.028 Tw 1.076 -2.308 Td [(The )0.5 (accounting of )0.5 (the )0.5 (Company )0.5 (is )0.5 (measured on )0.5 (an )0.5 (accrual )0.5 (accounting basis, )]TJ 0.022 Tc 0 Tw 0 -1.154 Td [(and except for held-for-trading financial assets/liabilities, derivative\ financial)-3 ( )]TJ 0.025 Tc 0.042 Tw 0 -1.154 Td (instruments, other debt investments, other investments in equity instrum\ents )Tj 0.009 Tw 0 -1.154 Td (and cash- settled share-based payments are measured at fair value, other\s are )Tj 0.026 Tc 0.082 Tw 0 -1.154 Td [(measured)1 ( )0.5 (based)1 ( )0.5 (on)1 ( )0.5 (historical)1 ( )0.5 (cost.)1 ( )0.5 (In)1 ( )0.5 (case)1 ( )0.5 (of)1 ( )0.5 (asset)1 ( )0.6 (impairment,)1.1 ( )0.5 (impairment)1 ( )]TJ 0.025 Tc 0 Tw 0 -1.154 Td (provisions shall be made accordingly under relevant regulations.)Tj /T1_1 1 Tf 0 Tc -2.181 -2.385 Td (\()Tj 0.025 Tc -0.025 Tw 0.358 0 Td (VI)Tj 0.03 Tc 0.078 Tw [(\))5 ( )54.5 (Accounting)5 ( )0.5 (treatment)5 ( )0.5 (of)5 ( )0.6 (business)5 ( )0.5 (combinations)5 ( )0.5 (under)5 ( )0.5 (common)5 ( )0.5 (control)5 ( )]TJ 0.025 Tc 0 Tw 1.823 -1.231 Td (and not under common control)Tj /T1_0 1 Tf 0.049 Tc 0.07 Tw 0 -2.462 Td [(Business)12.8 ( combinations)12.8 ( under)12.9 ( common)12.8 ( control:)12.8 ( The)12.8 ( assets)12.8 ( and)12.8 ( liabilities)24 ( )]TJ 0.054 Tc 0 -1.231 Td [(acquired)12.5 ( by)12.5 ( acquirer)12.6 ( through)12.5 ( business)12.6 ( combination)12.5 ( \(including)12.5 ( goodwill)29 ( )]TJ 0.047 Tc 0 -1.231 Td [(arising)12.3 ( from)12.4 ( the)12.4 ( acquisition)12.4 ( of)12.3 ( the)12.3 ( acquire)12.4 ( by)12.4 ( controlling)12.4 ( party\))12.4 ( shall)12.4 ( be)22 ( )]TJ 0.036 Tc 0.072 Tw 0 -1.231 Td [(measured)11 ( )0.5 (at)11 ( )0.5 (the)11 ( )0.5 (carrying)11 ( )0.5 (value)11 ( )0.5 (of)11 ( )0.5 (the)11 ( )0.5 (assets)11 ( )0.5 (and)11 ( )0.5 (liabilities)11 ( )0.5 (of)11 ( )0.5 (the)11 ( )0.5 (acquiree)11 ( )]TJ 0.029 Tc 0.079 Tw 0 -1.231 Td [(in)4 ( )0.5 (the)4 ( )0.5 (consolidated)4.1 ( )0.5 (financial)4 ( )0.5 (statements)4 ( )0.5 (of)4 ( )0.6 (the)4 ( )0.5 (ultimate)4 ( )0.5 (controlling)4 ( )0.5 (party)4 ( )0.5 (at)4 ( )]TJ 0.025 Tc 0.056 Tw 0 -1.231 Td (the date of combination. The difference between the carrying amount of t\he )Tj 0.042 Tc 0.07 Tw 0 -1.231 Td [(net)12.9 ( assets)12.9 ( obtained)12.9 ( and)12.9 ( the)12.9 ( carrying)12.9 ( amount)12.8 ( of)12.9 ( the)12.9 ( consideration)12.9 ( paid)12.9 ( for)17 ( )]TJ 0.026 Tc 0.082 Tw 0 -1.231 Td [(the)1 ( )0.5 (combination)1 ( )0.5 (\(or)1 ( )0.5 (total)1 ( )0.5 (nominal)1.1 ( )0.5 (value)1 ( )0.5 (of)1 ( )0.5 (the)1 ( )0.5 (issued)1 ( )0.5 (shares\))1 ( )0.5 (is)1 ( )0.5 (adjusted)1 ( )0.5 (to)1 ( )]TJ 0.025 Tc 0.08 Tw 0 -1.231 Td (capital premium in capital reserve. If the capital reserve is not suffic\ient to )Tj 0 Tw 0 -1.231 Td (absorb the difference, any excess shall be adjusted against retained ear\nings.)Tj 0.066 Tw 0 -2.462 Td (Business combinations not under common control: The cost of combination \)Tj 0.067 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 0.004 Tw 0 -1.231 Td [(than )0.5 (the fair )0.5 (value )0.5 (of the )0.5 (identifiable net )0.5 (assets )0.5 (acquired from )0.5 (the )0.5 (acquiree )0.5 (in )]TJ 0.022 Tc 0 Tw 0 -1.231 Td (business combination, such difference shall be )Tj -0.022 Tw (recognised)Tj 0 Tw [( as goodwill; where)-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)4.9 ( )0.6 (the)5 ( )0.5 (acquiree)5.1 ( )0.5 (in)4.9 ( )0.6 (business)5 ( )0.5 (combination,)5 ( )0.5 (such)5 ( )0.5 (difference)5 ( )]TJ 0.045 Tc 0.07 Tw 0 -1.231 Td [(shall)12.7 ( be)12.8 ( charged)12.8 ( to)12.8 ( current)12.8 ( profit)12.8 ( or)12.7 ( loss.)12.8 ( Each)12.7 ( of)12.8 ( the)12.8 ( identifiable)12.8 ( assets,)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 0.034 Tc 0.074 Tw 0 -2.462 Td [(The)9 ( )0.5 (direct)9 ( )0.5 (relevant)9 ( )0.5 (expenses)9 ( )0.5 (incurred)9 ( )0.5 (for)9 ( )0.5 (the)9 ( )0.5 (business)9 ( )0.5 (combinations)9 ( )0.5 (under)9.1 ( )]TJ 0.026 Tc 0.082 Tw 0 -1.231 Td [(common)1 ( )0.5 (control)1 ( )0.5 (are)1 ( )0.5 (recognised)1 ( )0.5 (as)1 ( )0.5 (the)1 ( )0.5 (profit)1 ( )0.5 (or)1 ( )0.5 (loss)1 ( )0.5 (in)1 ( )0.5 (the)1 ( )0.5 (period)1 ( )0.5 (when)1 ( )0.5 (the)1 ( )]TJ 0.05 Tc 0.07 Tw 0 -1.231 Td [(c)0.5 (o)0.5 (s)0.5 (t)0.5 (s)13 ( )0.5 (a)0.5 (r)0.5 (e)12.9 ( )0.5 (i)0.5 (n)0.5 (c)0.5 (u)0.5 (r)0.5 (r)0.5 (e)0.5 (d)0.5 (;)13 ( t)0.5 (h)0.5 (e)13 ( )0.5 (t)0.5 (r)0.5 (a)0.5 (n)0.5 (s)0.5 (a)0.5 (c)0.5 (t)0.5 (io)0.5 (n)13 ( )0.5 (c)0.5 (o)0.5 (s)0.5 (t)0.5 (s)13 ( )0.5 (f)0.5 (or)13 ( )0.5 (t)0.5 (h)0.5 (e)13 ( )0.5 (e)0.5 (q)0.5 (u)0.5 (it)0.5 (y)13 ( )0.5 (s)0.5 (e)0.5 (c)0.5 (u)0.5 (r)0.5 (i)0.5 (ti)0.5 (e)0.5 (s)13 ( )0.5 (o)0.5 (r)13 ( )0.5 (d)0.5 (e)0.5 (b)0.5 (t)25 ( )]TJ 0.027 Tc 0.081 Tw 0 -1.231 Td [(securities)2 ( )0.5 (issued)2 ( )0.5 (for)2 ( )0.5 (business)2 ( )0.5 (combination)2 ( )0.5 (shall)2 ( )0.5 (be)2 ( )0.5 (recognised)2 ( )0.5 (as)2 ( )0.5 (the)2.1 ( initial)2 ( )]TJ 0.025 Tc 0 Tw 0 -1.231 Td (recognition amount of equity securities or debt securities.)Tj ET endstreamendobj240 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 0.048 Tc 0.07 Tw 13 0 0 13 141.7323 776.3179 Tm [(The)12.3 ( management)12.3 ( of)12.3 ( the)12.3 ( )]TJ -0.048 Tw (Group)Tj 0.07 Tw 13.794 0 Td [( has)12.3 ( prepared)12.3 ( consolidated)12.3 ( cash)12.2 ( flow)23.1 ( )]TJ 0.025 Tc 0.022 Tw -13.794 -1.154 Td (forecast covering a period of 12 months from 1 July 2025, and is of the \)Tj 0.038 Tc 0.07 Tw 0 -1.154 Td [(view)12.2 ( that)12.2 ( the)12.2 ( )]TJ -0.038 Tw (Group)Tj 0.07 Tw 8.859 0 Td [( will)12.1 ( have)12.2 ( sufficient)12.1 ( working)12.2 ( capital)12.2 ( and)12.2 ( sources)13.1 ( )]TJ 0.025 Tc 0.021 Tw -8.859 -1.154 Td (of financing to ensure that the )Tj -0.025 Tw (Group)Tj 0.021 Tw ( is able to settle its debt due in the )Tj 0.029 Tc 0.079 Tw 0 -1.154 Td [(next)4.1 ( 1)4.1 (2)4 ( )0.5 (months)4 ( )0.5 (and)4 ( )0.6 (continue)4 ( )0.5 (as)4 ( )0.5 (a)4 ( )0.5 (going)4 ( )0.5 (concern)4 ( )0.6 (without)4 ( )0.5 (scaling)4 ( )0.5 (back)4 ( )]TJ 0.025 Tc 0 Tw 0 -1.154 Td (its current operations.)Tj 0.004 Tw 0 -2.308 Td (In view of the foregoing, the Board has no intention to wind up or close\ )Tj 0.034 Tc 0.074 Tw 0 -1.154 Td [(the)9 ( )0.5 (Company)9 ( )0.5 (and)9 ( )0.6 (it)9 ( )0.5 (is)9 ( )0.5 (confident)9 ( )0.5 (that)9 ( )0.5 (the)9 ( )0.5 (Company)9 ( )0.5 (will)9 ( )0.5 (not)9 ( )0.6 (be)9 ( )0.5 (forced)9 ( )]TJ 0.031 Tc 0.077 Tw 0 -1.154 Td [(to)6 ( )0.5 (enter)6 ( )0.5 (windin)]TJ -0.031 Tw (g-u)Tj 0.077 Tw [(p)6 ( )0.5 (or)6 ( )0.5 (dissolution)6 ( )0.5 (proceedings)6 ( )0.5 (in)6 ( )0.5 (the)6 ( )0.5 (next)6 ( )0.5 (accounting)6 ( )]TJ 0.032 Tc 0.076 Tw 0 -1.154 Td [(p)0.5 (e)0.5 (ri)0.5 (o)0.5 (d)0.5 (.)7 ( )0.5 (Th)0.5 (e)0.5 (r)0.5 (e)0.5 (fo)0.5 (r)0.5 (e)0.5 (,)7 ( )0.5 (t)0.5 (he)7 ( )0.6 (Co)0.5 (m)0.5 (p)0.5 (an)0.5 (y)7 ( )0.5 (b)0.5 (e)0.5 (l)0.5 (ie)0.5 (v)0.5 (e)0.5 (s)7 ( )0.5 (t)0.5 (ha)0.5 (t)7 ( )0.5 (t)0.5 (h)0.5 (e)7 ( )0.5 (f)0.5 (in)0.5 (a)0.5 (n)0.5 (ci)0.5 (a)0.5 (l)7 ( )0.5 (s)0.5 (t)0.5 (a)0.5 (te)0.5 (m)0.5 (e)0.5 (nt)0.5 (s)7 ( )]TJ 0.052 Tc 0.07 Tw 0 -1.154 Td [(for)12.6 ( the)12.6 ( Reporting)12.6 ( Period)12.6 ( shall)12.6 ( still)12.6 ( be)12.6 ( prepared)12.6 ( on)12.5 ( a)12.6 ( going)12.6 ( concern)27 ( )]TJ 0.07 Tc 0 -1.154 Td [(basis)12.4 ( in)12.4 ( respect)12.3 ( of)12.3 ( actual)12.4 ( transactions)12.4 ( and)12.4 ( matters)12.4 ( in)12.4 ( accordance)45 ( )]TJ 0.039 Tc 0 -1.154 Td [(with)12.6 ( the)12.6 ( Accounting)12.5 ( Standards)12.6 ( for)12.6 ( Business)12.5 ( Enterprises)12.5 ( and)12.6 ( relevant)14 ( )]TJ 0.045 Tc 0 -1.154 Td [(r)0.5 (e)0.6 (q)0.5 (u)0.5 (i)0.5 (r)0.5 (e)0.6 (m)0.5 (e)0.5 (n)0.5 (t)0.6 (s)13 ( )0.5 (p)0.5 (r)0.6 (o)0.5 (m)0.5 (u)0.5 (l)0.5 (g)0.6 (a)0.5 (t)0.5 (e)0.5 (d)13 ( )0.6 (b)0.5 (y)13 ( )0.5 (t)0.6 (h)0.5 (e)13 ( )0.5 (M)0.6 (i)0.5 (n)0.5 (i)0.5 (s)0.6 (t)0.5 (r)0.5 (y)13 ( )0.5 (o)0.6 (f)13 ( )0.5 (F)0.5 (i)0.6 (n)0.5 (a)0.5 (n)0.5 (c)0.6 (e)0.5 (,)13 ( )0.5 (a)0.6 (n)0.5 (d)13 ( )0.5 (b)0.5 (a)0.6 (s)0.5 (e)0.5 (d)13.1 ( )0.5 (o)0.5 (n)20 ( )]TJ 0.032 Tc 0.076 Tw 0 -1.154 Td [(the)7 ( )0.5 (accounting)7 ( )0.5 (policies)7 ( )0.5 (and)7 ( )0.5 (estimates)7 ( )0.6 (set)7 ( )0.5 (out)7 ( )0.5 (in)7 ( )0.5 (Note)7 ( )0.5 (\223III.)7 ( )0.5 (Significant)7 ( )]TJ 0.025 Tc 0 Tw 0 -1.154 Td (Accounting Policies and Accounting Estimates\224.)Tj /T1_1 1 Tf 0.137 Tc 0.07 Tw -6.541 -2.308 Td [(I)112 (I)112 (I)112 (.)112 ( )-206.5 (SIGNIFICANT)12.6 ( ACCOUNTING)12.7 ( POLICIES)12.6 ( AND)12.7 ( ACCOUNTING)112 ( )]TJ 0.025 Tc -0.025 Tw 2.18 -1.154 Td (ESTIMATES)Tj 0 -2.308 Td (\(I\))Tj 0 Tc 0 Tw ( )Tj 0.04 Tc 0.07 Tw 2.181 0 Td [(Statement)12.8 ( on)12.8 ( compliance)12.8 ( with)12.8 ( the)12.8 ( Accounting)12.8 ( Standards)12.8 ( for)12.8 ( Business)15 ( )]TJ 0.025 Tc -0.025 Tw 0 -1.154 Td (Enterprises)Tj /T1_0 1 Tf 0.032 Tc 0.076 Tw 0 -2.308 Td [(The)7 ( )0.5 (financial)7 ( )0.5 (statements)7 ( )0.5 (prepared)7 ( )0.5 (by)7 ( )0.5 (the)7 ( )0.5 (Company)7 ( )0.5 (are)7 ( )0.5 (in)7 ( )0.5 (compliance)7 ( )0.5 (with)7 ( )]TJ 0.053 Tc 0.07 Tw 0 -1.154 Td [(the)12.3 ( requirements)12.4 ( of)12.3 ( the)12.4 ( Accounting)12.4 ( Standards)12.3 ( for)12.4 ( Business)12.3 ( Enterprises,)28 ( )]TJ 0.023 Tc 0 Tw 0 -1.154 Td [(r)0.5 (e)0.5 (fl)0.5 (e)0.5 (c)0.5 (t)0.5 (in)0.5 (g)0.5 ( t)0.5 (h)0.5 (e)0.5 ( C)0.5 (o)0.5 (m)0.5 (p)0.5 (an)0.5 (y)0.5 (\222)0.5 (s )0.5 (f)0.5 (i)0.5 (na)0.5 (n)0.5 (c)0.5 (i)0.5 (al)0.5 ( )0.5 (p)0.5 (os)0.5 (i)0.5 (t)0.5 (io)0.5 (n)0.5 ( )0.5 (as)0.5 ( )0.5 (a)0.5 (t )0.5 (3)0.5 (0)0.5 ( J)0.5 (u)0.5 (n)0.5 (e )0.5 (2)0.5 (0)0.5 (25)0.5 (,)0.5 ( )0.5 (an)0.5 (d)0.5 ( )0.5 (op)0.5 (e)0.5 (r)0.5 (a)0.5 (ti)0.5 (n)0.5 (g)-2 ( )]TJ 0.025 Tc 0.083 Tw 0 -1.154 Td [(results, )0.5 (cash )0.5 (flows )0.5 (for )0.5 (January )0.5 (to )0.5 (June )0.5 (2025 )0.5 (and )0.5 (other )0.5 (relevant information )]TJ 0 Tw 0 -1.154 Td (on a true and complete basis.)Tj /T1_1 1 Tf -2.181 -2.308 Td [(\(II\) )-361.5 (Accounting period)]TJ /T1_0 1 Tf 0.079 Tw 2.181 -2.308 Td (Accounting year of the Company is the calendar year from 1 January to 31\ )Tj -0.025 Tw 0 -1.154 Td (December.)Tj /T1_1 1 Tf -0.052 Tw -2.181 -2.308 Td [(\(III\) )0.5 (Functional )-52 (currency)]TJ /T1_0 1 Tf 0 Tw 2.181 -2.308 Td (The functional currency of the Company is Renminbi \(RMB\).)Tj /T1_1 1 Tf -0.025 Tw -2.181 -2.308 Td (\(IV\))Tj 0 Tc 0 Tw ( )Tj 0.025 Tc 2.181 0 Td (Operating cycle)Tj /T1_0 1 Tf 0 -2.308 Td (The 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