英文财务报表附注Notes.pdf

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XXXXCorp.,Ltd.(“theCompany”)isalimitedliabilitycompanyincorporatedinXXcityofthe
People’
registeredcapitalisRMB100,000,000.
..
TheapprovedscopeofbusinessoftheCompanyanditssubsidiaries(together“theGroup”)includes:
Processingwithsupplymaterial,compensationtrading;Importandexportproduct;Household
appliancesmanufacturing,sales,warehousing,agent.
RegisteredaddressisHaierRoad,HaierIndustrialPark,Qingdaocity,ShandongProvince,China.
LegalRepresentativeisMianmianYang.
Governingstructureandorganizingstructure:Practicethesystemofthedirector-generalresponsibility
undertheleadershipoftheboardofdirectors(BOD).
ThesefinancialstatementswereauthorisedforissuebytheCompany’sresponsiblepersonsonXXXX
2015.


transactionsanditems,itwaspreparedinaccordancewiththeenterprisesaccountingstandardsissued
byMinistryofFinancebasedonthefollowingsignificantaccountingpolicyandaccountingestimate.

Enterprises
ThefinancialstatementsoftheCompanyfortheyearended31December2015areincompliancewith
theAccountingStandardsforBusinessEnterprises,andtrulyandcompletelypresentthefinancial
positionoftheConsolidatedandtheCompanyasof31December2015andoftheirfinancial
performance,cashflowsandotherinformationfortheyearthenended.

(1)Accountingyear
TheCompany’saccountingyearstartson1Januaryandendson31December.
(2)Recordingcurrency
TherecordingcurrencyisRenminbi(RMB).
(3)Foreigncurrencytranslation:.
(a)Foreigncurrencytransactions
ForeigncurrencytransactionsaretranslatedintoRMBusingtheexchangeratesprevailingatthedates
ofthetransactions.
Atthebalancesheetdate,monetaryitemsdenominatedinforeigncurrenciesaretranslatedintoRMB

translationsarerecognisedinprofitorlossforthecurrentperiod,exceptforthoseattributabletoforeign
currencyborrowingsthathavebeentakenoutspecificallyfortheacquisitionorconstructionof
qualifyingassets,-monetaryitems
denominatedinforeigncurrenciesthataremeasuredathistoricalcostsaretranslatedatthebalance

changesoncashispresentedseparatelyinthecashflowstatement.
(b)Translationofforeigncurrencyfinancialstatements
Theassetandliabilityitemsinthebalancesheetsforoverseasoperationsaretranslatedatthespot
’equityitems,theitemsotherthan
“undistributedprofits”
expenseitemsintheincomestatementsofoverseasoperationsaretranslatedatthespotexchangerates

theowners’

cashflowstatement.
(4)Cashandcashequivalents
Cashandcashequivalentscomprisecashonhand,depositsthatcanbereadilydrawnondemand,and
short-termandhighlyliquidinvestmentsthatarereadilyconvertibletoknownamountsofcashand
whicharesubjecttoaninsignificantriskofchangesinvalue.
(5)Financialassets
Financialassetsareclassifiedintothefollowingcategoriesatinitialrecognition:financialassetsatfair
valuethroughprofitorloss,receivables,available-for-salefinancialassetsandheld-to-maturity
’sintentionandabilitytohold
thefinancialassets.
(a)Financialassetsatfairvaluethroughprofitorloss
Financialassetsatfairvaluethroughprofitorlossincludefinancialassetsheldforthepurposeof
:.
(b)Receivables
Receivables,includingaccountsreceivableandotherreceivables,arenon-derivativefinancialassets
withfixedordeterminablepaymentsthatarenotquotedinanactivemarket(Note4(6)).
(c)Available-for-salefinancialassets
Available-for-salefinancialassetsarenon-derivativefinancialassetsthatareeitherdesignatedinthis
-for-sale
financialassetsareincludedinothercurrentassetsonthebalancesheetifmanagementintendsto
disposeofthemwithin12monthsafterthebalancesheetdate.
(d)Held-to-maturityinvestments
Held-to-maturityinvestmentsarenon-derivativefinancialassetswithfixedmaturityandfixedor
-
to-maturityinvestmentswithmaturitiesover12monthswhentheinvestmentsweremadebutaredue
within12monthsatthebalancesheetdateareincludedinthecurrentportionofnon-currentassets;
held-tomaturityinvestmentswithmaturitiesnomorethan12monthswhentheinvestmentsweremade
areincludedinothercurrentassets.
(e)Recognitionandmeasurement
FinancialassetsarerecognisedatfairvalueonthebalancesheetwhentheGroupbecomesapartytothe

profitorloss,therelatedtransactioncostsincurredatthetimeofacquisitionarerecognisedinprofitor
,transactioncoststhatareattributabletothe

derecognisedwhenthecontractualrightstoreceivethecashflowsfromthefinancialassetshave
expired,orallsubstantialrisksandrewardsofownershipofthefinancialassetshavebeentransferred.
Financialassetsatfairvaluethroughprofitorlossandavailable-for-salefinancialassetsare

donothaveaquotedmarketpriceinanactivemarketandwhosefairvaluecannotbereliablymeasured.
Receivablesandheld-to-maturityinvestmentsaremeasuredatamortisedcostusingtheeffective
interestmethod.
Gainsorlossesarisingfromchangeinthefairvalueoffinancialassetsatfairvaluethroughprofitor

suchfinancialassetsareheld,aswellasthegainsorlossesarisingfromdisposaloftheseassetsare
recognisedinprofitorlossforthecurrentperiod.
Gainsorlossesarisingfromchangeinfairvalueofavailable-for-salefinancialassetsarerecognised
directlyinequity,exceptforimpairmentlossesandforeignexchangegainsandlossesarisingfrom:.
,thecumulative
gainsorlossespreviouslyrecogniseddirectlyintoequityarerecycledintoprofitorlossforthecurrent
-for-saleinvestmentsindebtinstrumentscalculatedusingtheeffective
interestmethodduringtheperiodinwhichsuchinvestmentsareheldandcashdividendsdeclaredby
theinvesteeonavailable-for-saleinvestmentsinequityinstrumentsarerecognisedasinvestment
income,whichisrecognisedinprofitorlossfortheperiod.
(f)Impairmentoffinancialassets
TheGroupassessesthecarryingamountsoffinancialassetsotherthanthoseatfairvaluethroughprofit
,an
impairmentlossisprovidedfor.
Whenanimpairmentlossonafinancialassetcarriedatamortisedcosthasoccurred,theamountofloss
isprovidedforatthedifferencebetweentheasset’scarryingamountandthepresentvalueofits
estimatedfuturecashflows(excludingfuturecreditlossesthathavenotbeenincurred).Ifthereis
objectiveevidencethatthevalueofthefinancialassetrecoveredandtherecoveryisrelatedobjectively
toaneventoccurringaftertheimpairmentwasrecognised,thepreviouslyrecognisedimpairmentlossis
reversedandtheamountofreversalisrecognisedinprofitorloss.
Ifthereisobjectiveevidencethatanimpairmentlossonavailable-for-salefinancialassetsincurred,the
cumulativelossesarisingfromthedeclineinfairvaluethathadbeenrecogniseddirectlyinequityare

available-for-saleonwhichimpairmentlosseshavebeenrecognised,if,inasubsequentperiod,itsfair
valueincreasesandtheincreasecanbeobjectivelyrelatedtoaneventoccurringaftertheimpairment
losswasrecognisedinprofitorloss,thepreviouslyrecognisedimpairmentlossisreversedintoprofitor
-for-saleon
whichimpairmentlosseshavebeenrecognised,theincreaseinitsfairvalueinasubsequentperiodis
recogniseddirectlyinequity.
Ifanimpairmentlossincurredonaninvestmentinanequityinstrumentnotquotedinanactivemarket
andwhosefairvaluecannotbereliablymeasured,theamountoflossismeasuredasthedifference
betweentheasset’scarryingamountandthepresentvalueofestimatedfuturecashflowsdiscountedat

reversedwhenthevalueisrecoveredinasubsequentperiod.
(6)Receivables

ofgoodsorrenderingofservicesareinitiallyrecognisedatfairvalueofthecontractualpaymentsfrom
:.
(a)Therecognitionstandardandcalculationmethodofprovisionforthebaddebtofsinglesignificant
amount:
Onbalancesheetdate,theaccountreceivableswiththeendingbalancegreaterthanRMB10,000,000
areclassifiedasthereceivableswithsinglesignificantamountandtheyshouldbeperformeddevalue
,thedepreciation
lossshouldbedefinedandbaddebtprovisionshouldbecalculatedaccordingtothedifferencebetween
thelowerpresentvalueoffuturecashflowsandthehigherbookvalueoftheitems.
Ifthedepreciationdoesnotoccurinthesingletest,onemoretestsneedtobeperformedaccordingto
differentcreditassetportfolioswiththecharacteristicofsimilarcreditrisks.
(b)Forthereceivableswithoutasinglesignificantamount,howeverhavingdefiniteproofsofitsweak
collectability,theimpairmentlossshouldbedefinedandprovisionforbaddebtshouldbe
-collectableamountofthereceivablescanbedefinedbytheactualfinancial
statusandcashflowofthedebtunits.
(c)Forthereceivableswithoutasinglesignificantamountorwithasinglelargeamountwhichdonot
depreciateaftersingleteststheproportionofthecalculationofprovisionforbaddebtsfordifferent
portfoliosduringthereportperiodshouldbedefinedbythecurrentconditiononthebasisofthe
actuallossprobabilityoftherecivablesporfolioswithsameages.
Thebasisforportfoliosdefinitionislistedasfollowed:
Porfolio1thereceivablesfromrelevantparties
Porfolio2thereceivablesofrentinsuranceandmaintenancereserve
Porfolio3theotherreceivablesapartfromtheabovelisted
Thecalculationmethodforbaddebtprovisionaccordingtheportfoliosislistedasfollowed:
Porfolio1notcalculate
Porfolio2notcalculate
Porfolio3aging-analysis-method
Adoptedbyaging-analysis-methodinthecompanytheproportionforthebaddebtallowanceis
listedasfollowed:
PercentageofaccountPercentageofother
Aging
receivables(%)receivables(%)
Within6months00
6-12months(including6months)1010
12-18months(including12
3030
months)
18-24months(including18months)5050
Morethan24months(including24
100100
months):.
(d)Forotherreceivables(includingthenotesreceivable,advancepanyment,interestreceivable,lont-
termreceivables)theprovisionforbaddebtiscalculatedaccordingtothedifferenceofamount
betweenthelowerpresentvalueoffuturecashflowandthebookvalue.
(e)Forthereceivablesfromthegovernmentorrelevantpartiesarenotcalculatedtheprovisionforb