外資公司財報審計報告及附注模板(英文版)

-4-(AllamountsinChineseRenminbiYuanunlessotherwisestated)1.Companyprofile1.1TheCompany'sregisteredplace,organizationstructureandtheaddressofheadquarter.1.2TheCompany'sbusinessnatureandmainoperationactivities,likeitsindustry,primaryproductorservice,customers'nature,tradingstrategyandsupervisoryenvironmentetc.1.3Theapproverandapprovaldateofthefinancialreporting.1.4Thescopeoffinancialyear20X5financialstatementsincludes【在編制合并報表的情況下簡要說明本年度的財務報表范圍所包括的公司名稱和在集團中的級別，具體報表和附注模板披露內容應參考上市公司模板】【在存在子公司而未編制合并報表（僅編制母公司單體報表）的情況下，需說明僅編制母公司單體報表的原因，并說明以下的各項附注均針對母公司單體報表所作出的披露】【在不存在以上各種需要對財務報表范圍進行說明的情況時，刪除（四）本年度財務報表范圍】2.Basisofpreparationoffinancialstatements2.1BasisofpreparationOnthebasisofgoingconcernandtransactionsandeventsactuallyoccurred,theCompanypreparesitsfinancialstatementswiththefollowingaccountingpoliciesandaccountingestimatesinaccordancewiththeAccountingStandardsforBusinessEnterprises–basicStandards,specificaccountingstandardsandotherrelevantprovisions(hereinaftercollectivelyknownas"AccountingStandardsforBusinessEnterprises"or"CAS")2.2Goingconcern【公司應評價自報告期末起12個月的持續(xù)經(jīng)營能力。企業(yè)對持續(xù)經(jīng)營評價結果表明對持續(xù)經(jīng)營能力產(chǎn)生重大懷疑的，企業(yè)應當在附注中披露導致持續(xù)營能力產(chǎn)生重大懷疑的影響因素以及企業(yè)擬采取的改善措施。企業(yè)過去有多年虧損記錄等情況的，需要描述目前和預期未來的獲利能力、債務清償計劃、替代融資的潛在來源等評價企業(yè)的持續(xù)經(jīng)營能力。】【企業(yè)正式?jīng)Q定或被迫在當期或將在下一個會計期間進行清算或停止營業(yè)的，則表明以持續(xù)經(jīng)營為基礎編制財務報表不再合理。在這種情況下，企業(yè)應當采用其他基礎編制財務報表，并在附注中聲明財務報表未以持續(xù)經(jīng)營為基礎編制的事實、披露未以持續(xù)經(jīng)營為基礎編制的原因和財務報表的編制基礎。】3.Significantaccountingpoliciesandaccountingestimates【公司應制定與實際生產(chǎn)經(jīng)營特點相適應的具體會計政策，并充分披露報告期內采用的重要會計政策和會計估計。公司根據(jù)實際生產(chǎn)經(jīng)營特點制定的具體會計政策和會計估計，應在本節(jié)開始部分對相關事項進行提示?！?.1DeclarationoncompliancewiththeAccountingStandardsforBusinessEnterprisesThefinancialstatementshavebeenpreparedincompliancewiththeAccountingStandardsforBusinessEnterprisestotrulyandcompletelyreflecttheCompany’sfinancialpositionasof31December20X5anditsoperatingresults,cashflowsandotherrelevantinformationfortheyearended31December20X5.3.2AccountingperiodThefinancialyearoftheCompanyisfromJanuary1toDecember31ofeachcalendaryear.【企業(yè)設立不足一年的，應說明其財務報表實際編制期間；子公司如采用的會計期間與我國會計制度規(guī)定不一致的，需說明是否進行調整】3.3OperatingcycleTheCompany’soperatingcycleis12monthsineachcalendaryearanditclassifiestheassetsandliabilities'liquiditybyoperatingcycle.【公司對營業(yè)周期不同于12個月，并以營業(yè)周期作為資產(chǎn)和負債的流動性劃分標準的，應披露營業(yè)周期及確定依據(jù)?！?.4FunctionalcurrencyTheCompany'sfunctionalcurrencyisChineseRenminbi(hereafterreferredtoas"RMB").【若記賬本位幣為人民幣以外的其他貨幣的，說明選定記賬本位幣的考慮因素及折算成人民幣時的折算方法。】3.5Businesscombination【若無子公司和企業(yè)合并事項，請刪除】3.5.1BusinesscombinationsinvolvingenterprisesundercommoncontrolInabusinesscombinationinvolvingenterprisesundercommoncontrol,iftheacquirerpaysforthebusinesscombinationincash,bytransferringofnon-cashassetsorassumingliabilities,netassetsintheultimatecontrollingparty'sconsolidatedfinancialstatementsaremeasuredattheircarryingamountsoftheacquireeattheacquisitiondate.Iftheacquirerissuesequityinstrumentsforthebusinesscombination,theacquirermeasuresthesharecapitalbytheparvalueofthesharesissued.Thedifferencebetweentheoriginalinvestmentcostsandthecarryingamounts(orthetotalparvalueofsharesissued)willbeadjustedtothecapitalreserves.Ifthecapitalreservesisinsufficienttoabsorbthedifference,theremainingamountshallbedeductedfromretainedearnings.3.5.2BusinesscombinationsinvolvingenterprisesnotunderuncommoncontrolInabusinesscombinationinvolvingenterprisesnotundercommoncontrol,thecombinationcostsaretheaggregateofthefairvaluesoftheassetspaid,theliabilitiesincurredorassumedandtheequityinstrumentsissuedbytheacquirerinexchangeforcontrolovertheacquireeattheacquisitiondate.Attheacquisitiondate,theacquiredassets,liabilitiesandcontingentliabilitiesoftheacquireethatmeettherecognitioncriteriaaremeasuredattheirfairvalue.TheCompanyshallrecognizethedifferenceofthecombinationcostsinexcessofitsinterestportioninthefairvalueofthenetidentifiableassetsacquiredfromtheacquireeasgoodwill.TheCompanyshallrecognizethedifferenceofthecombinationcostslessthanitsinterestportioninthefairvalueofthenetidentifiableassetsacquiredfromtheacquireeinthenon-operatingincomeforcurrentperiodafterreassessment.3.6Jointarrangementclassificationandaccountingtreatments【如無合營安排，請刪除】3.6.1TheclassificationofjointarrangementJointarrangementsareclassifiedasjointoperationsorjointventures.Ajointarrangementwillbeclassifiedasjointoperationwhenthejointarrangementachievesnotthroughanindividualentity.Individualentityisanentitywithindividualidentifiablefinancestructure,includingsinglelegalentityandentityunqualifiedaslegalentitybutqualifiedaslawfulentity.Ajointarrangementisusuallybeclassifiedasjointventurewhenthejointarrangementachievesthroughincorporatinganindividualentity.Whenchangesarisingfromrelevanteventsorenvironmentcausechangesofthecooperativeparties'rightsandobligationsinthejointarrangements,thecooperativepartiesshallreassesstheclassificationofthejointarrangements.3.6.2TheaccountingtreatmentofjointoperationsThepartyparticipatinginjointoperationsshallrecognizethefollowingitemsrelatingtoitsinterestsinthejointoperationsandaccountfortheminaccordancewithrelatedrequirementsofAccountingStandardsforBusinessEnterprises:a)Itssolely-heldassetsandsolely-assumedliabilities,andb)Itsshareofanyassetsandliabilitiesheldjointly;c)Itsrevenuefromthesaleofitsshareoftheoutputarisingfromthejointoperation;d)Itsshareoftherevenuefromthesaleoftheoutputbythejointoperation;e)Itsownexpenses;andf)Itsshareofanyexpensesincurredjointly.Theotherpartiesinvolvinginjointoperationswithoutcommoncontrolpowershallaccountfortheirinvestmentsreferringtothetreatmentmethodofjointoperationparticipantsiftheyareentitledtorelevantassetsandundertakerelevantliabilitiesofthejointoperations,otherwise,theyshallaccountfortheirinvestmentsaccordingtorelatedrequirementsofAccountingStandardsforBusinessEnterprises.3.6.3TheaccountingtreatmentofjointventuresThepartiesparticipatinginajointventureaccountforitsinvestmentinaccordancewithAccountingStandardsforBusinessEnterprisesNo.2-Long-termequityinvestment.Andtheotherpartiesinvolvinginjointventureswithoutcommoncontrolpowershallaccountfortheirinvestmentsaccordingtotheirinfluenceextentonthejointventures.3.7CashandcashequivalentsThecashintheCompany'sstatementofcashflowsiscashonhandanddepositsthatcanbereadilydrawnondemand.Cashequivalentsinthestatementofcashflowsareshort-term,highlyliquidinvestmentsthatarereadilyconvertibletoknownamountsofcashandwhicharesubjecttoaninsignificantriskofchangeinvalue.3.8Foreigncurrencytransactionsandtranslationoffinancialstatementsdenominatedinforeigncurrency3.8.1TranslationofforeigncurrencytransactionsTheCompanyrecordsforeigncurrencytransactionsinRMBforaccountingpurposeusingthespotexchangerateprevailingonthedatewhenthetransactionsoccurs【或交易發(fā)生日即期匯率的近似匯率】.Atthebalancesheetdate,monetaryitemsdenominatedinforeigncurrencyaretranslatedtoRMBbyadoptingtheprevailingexchangerateonthatdate.Foreignexchangedifferencebetweentheprevailingexchangerateonthatdateandtheprevailingexchangerateoninitialrecognitionoronthepreviousbalancesheetdatearerecognizedinprofitorlossforthecurrentperiod,excepttheforeignexchangearisingfromspecificloandenominatedinforeigncurrencyqualifiedascapitalexpenditureandincludedinthecostofrelatedassets.Non-monetaryitemsdenominatedinforeigncurrencythataremeasuredathistoricalcostarestilltranslatedatamountinfunctionalcurrencyexchangedattheprevailingexchangerateatthetransactiondate.Non-monetaryitemsdenominatedinforeigncurrencythataremeasuredatfairvaluearetranslatedusingtheexchangerateatthedatewhenfairvaluewasdeterminedandthedifferencebetweenthetranslatedfunctionalcurrencyamountandthepriortranslatedamountoninitialrecognitionoronthepreviousbalancesheetdatearerecordedinprofitorlossforthecurrentperiodorothercomprehensiveincome.3.8.2Thetranslationoffinancialstatementsdenominatedinforeigncurrency【如無外幣報表，請刪除】IftheCompany'scontrolledsubsidiaries,jointventuresandassociatesetc.adoptdifferentreportingcurrency,theirfinancialstatementsdenominatedinforeigncurrencyshallbetranslatedtofinancialstatementsinRMBwhenpreparingconsolidatedfinancialstatements.TheassetsandliabilitiesaretranslatedtoRMBamountsusingthespotexchangerateatthebalancesheetdate.Itemsoftheequity,exceptfor"retainedearnings",aretranslatedatthespotexchangerateatthedatesonwhichsuchitemsoccured或交易發(fā)生日即期匯率的近似匯率】.Therevenueandexpendituresinthestatementofincomearetranslatedusingthespotexchangerateatthetransactiondate.Thedifferencearisingfromforeigncurrencyfinancialstatementstranslationispresentedinothercomprehensiveincomeattheconsolidatedbalancesheetwithinequity.Itemsofthestatementofcashflowsaredeterminedbysystemicmethodandtranslatedusingthespotexchangeratewhentheyincurred【或交易發(fā)生日即期匯率的近似匯率】.Effectarisingfromchangesofexchangeratesoncashandcashequivalentsispresentedseparatelyinthestatementofcashflows.Whendisposingofforeignoperations,exchangedifferencesofforeigncurrencyfinancialstatementsattributabletotheforeignoperationsaretransferredtoprofitorlossforthecurrentperiodentirelyorinproportionwiththedisposalportionoftheforeignoperations.3.9Financialinstruments3.9.1RecognitionandclassificationoffinancialinstrumentsFinancialinstrumentsincludefinancialassets,financialliabilitiesandequityinstruments.Afinancialasset,financialliabilityorequityinstrumentisrecognizedwhentheCompanybecomesonepartyoffinancialinstrumentcontracts.Thefinancialassetsareclassifiedintothefollowingfourcategoriesuponinitialrecognition:financialassetsatfairvaluethroughprofitorloss(“FVTPL”financialassets),held-to-maturityinvestments,receivables,andavailable-for-salefinancialassets(“AFS”financialassets).TheclassificationoffinancialassetsdependsontheholdingintentionandcapabilityoftheCompanyexceptforreceivables.Thefinancialliabilitiesareclassifiedintofinancialliabilitiesatfairvaluethroughprofitorloss(“FVTPL”financialliabilities)andotherfinancialliabilitiesuponinitialrecognition.Financialassetsatfairvaluethroughprofitorlossincludefinancialassetsheldfortradingintheshorttermandthoseuponinitialrecognitiondesignatedasatfairvaluethroughprofitorloss.Receivablesarenon-derivativefinancialassetswithfixedordeterminableamountsthatarenotquotedinanactivemarket.AFSfinancialassetsarethosenon-derivativefinancialassetsthataredesignatedasavailableforsaleandfinancialassetsotherthanthoseabovementioned.Held-to-maturityinvestmentsarenon-derivativefinancialassetswithfixedordeterminableamountsandfixedmaturitydatesthattheCompanyhasthepositiveintentionandcapabilitytoholdtomaturity.3.9.2MeasurementoffinancialinstrumentsTheCompanymeasuresthefinancialinstrumentsatfairvalueuponinitialrecognition.Thesubsequentmeasurementincludes:a)FVTPLfinancialassets,AFSfinancialassetsandFVTPLfinancialliabilitiesaremeasuredatfairvalue;b)Held-to-maturityinvestments,receivables,andotherfinancialliabilitiesaresubsequentlymeasuredatamortizedcost;c)Equityinstrumentsthatarenotquotedinanactivemarketandwhosefairvaluecannotbereliablymeasured,andderivativefinancialassetsorderivativefinancialliabilitieslinkedtotheequityinstrumentsthatwillbesettledbydeliveringtheequityinstrumentsaresubsequentlymeasuredatcost.Thegainsorlossesoffairvaluechangesarisingfromsubsequentmeasurementoffinancialassetsandliabilitiesshallbeaccountedforaccordingtothefollowingmethodsexcepthedginginstrumentinvolvingin:a)ThegainsorlossesarisingfromfairvaluechangesofFVTPLfinancialassetsandFVTPLfinancialliabilitiesarerecognizedintheprofitorlossforcurrentperiod;b)ThegainsorlossesarisingfromfairvaluechangesofAFSfinancialassetsarerecognizedinothercomprehensiveincome.3.9.3Recognitionmethodoffinancialinstruments'fairvalueForfinancialassetsorfinancialliabilitiesinactivemarkets,theCompanyusesthequotedpricesinactivemarketstodeterminetheirfairvalue.Ifthereisnoactivemarket,theCompanyusesvaluationtechniquestodeterminetheirfairvalue.Thevaluationtechniquesmainlyincludemarketapproach,incomeapproachandcostapproach.3.9.4RecognitionandmeasurementoftransferoffinancialassetsTheCompanyderecognizesafinancialassetifittransferssubstantiallyalltherisksandrewardsofthefinancialassetoritdoesnottransferormaitainsubstantiallyalltherisksandrewardsofownershipofthefinancialasset,butsurrendercontrolonthefinancialasset.Ifafinancialassetmeetsthederecognitioncriteria,thedifferencebetweenthetransferconsiderationreceivedandthesumoftransferredfinancialasset'scarryingamountandtheaccumulatedchangeamountonfairvaluewhichhasbeenrecognizedinothercomprehensiveincomeshallbechargedtoprofitorlossforcurrentperiod.Ifthepartialtransferoffinancialassetmeetsthederecognitioncriteria,theentirecarryingamountofthetransferredfinancialassetshallbesplitintothederecognizedportionandretainedportionaccordingtotheirrespectivefairvalue.Afinancialliabilityshallbeentirelyorpartiallyderecognizedifitspresentobligationsarewhollyorpartlydissolved.3.9.5ImpairmentoffinancialassetsIfthefinancialassetsmeasuredatamortizedcostsareimpaired,theimpairmentprovisionshallberecognizedatthedifferenceofthecarryingamountoffinancialassetsandthepresentvalueofestimatedfuturecashflows(excludingfuturecreditlossesthathavenotbeenincurred).Ifthereisobjectiveevidenceofarecoveryinvalueofthefinancialassetwhichcanberelatedobjectivelytoaneventoccurringaftertheimpairmentwasrecognized,thepreviouslyrecognizedimpairmentlossisreversedthroughprofitorlossforcurrentperiod.Ifthefinancialassetsmeasuredatcostareimpaired,theimpairmentprovisionshallberecognizedby[method].Andtheimpairmentlossshallnotbereversedafterrecognition.IfthereisobjectiveevidencethatAFSfinancialassetsareimpaired,accumulatedlossesduetodecreasesinfairvaluepreviouslyrecognizeddirectlyintheshareholders'equityaretransferredtoprofitorlossforthecurrentperiod.Inthesubsequentperiods,ifthefairvalueofAFSdebtinstrumentsincreasesandtheincreasecanberelatedobjectivelytoaneventoccurringaftertheimpairmentwasrecognized,thepreviouslyrecognizedimpairmentlossesarereversedandchargedtoprofitorlossforthecurrentperiod.ForAFSequityinstruments,theincreaseoffairvalueinthesubsequentperiodsshallbeaccountedforintheshareholders'equity.3.10ReceivablesReceivablesincludeaccountsreceivable,long-termreceivablesandotherreceivables.Ifthereareobjectiveevidencethatthereceivablesareimpaired,theCompanyrecognizesthedoubtfuldebtsallowanceontheshortfallbetweenthepresentvalueoffuturecashflowsandthecarryingamountofthereceivables.【請根據(jù)公司實際情況披露應收賬款壞賬準備的計提政策和標準，以下政策供參考】3.10.1ProvisionofdoubtfuldebtsallowanceforindividuallysignificantreceivablesCriteriaofindividuallysignificantreceivables【示例：應收款項賬面余額在100.00萬以上的款項】Methodofprovisionfordoubtfuldebtsallowanceofindividuallysignificantreceivables【示例：根據(jù)其賬面價值與預計未來現(xiàn)金流量現(xiàn)值之間差額確認】3.10.2ReceivablesthatareprovidedfordoubtfuldebtsallowanceonportfoliobasisBasisfordeterminingportfolios【示例：款項性質及風險特征Portfolio1示例：單項金額重大但不用單項計提壞賬準備的款項Portfolio2示例：單項金額不重大且風險不大的款項……CalculationmethodofdoubtfuldebtsallowanceonportfoliobasisPortfolio1賬齡分析法、余額百分比法、其他方法Portfolio2賬齡分析法、余額百分比法、其他方法……賬齡分析法、余額百分比法、其他方法】Portfoliosthataginganalysisisusedforcalculationofthedoubtfuldebtsallowance:AgingAllowancepercentageforaccountsreceivable(%)Allowancepercentageforotherreceivables(%)Within1year(including1year)1-2years2-3years3-4years4-5yearsMorethan5yearsPortfoliosthatbalancepercentagemethodisusedforcalculationofthedoubtfuldebtsallowance(ifany):PortfolionameAllowancepercentageforaccountsreceivable(%)Allowancepercentageforotherreceivables(%)Portfolio1Portfolio2……Portfoliosthatothermethodisusedforcalculationofthedoubtfuldebtsallowance(ifany):PortfolionameAllowancepercentageforaccountsreceivable(%)Allowancepercentageforotherreceivables(%)Portfolio1Portfolio2……3.10.3ProvisionofdoubtfuldebtsallowanceforindividuallyinsignificantreceivablesCriteriaofindividuallyinsignificantreceivables示例：賬齡3年以上的應收款項且有客觀證據(jù)表明其發(fā)生了減值Methodofprovisionfordoubtfuldebtsallowanceofindividuallyinsignificantreceivables示例：根據(jù)其賬面價值與預計未來現(xiàn)金流量現(xiàn)值之間差額確認3.11Inventories3.11.1CategoriesofinventoriesInventoriesarethefinishedgoodsorcommoditiesthattheCompanyholdstosell,theworkinprogressinproductionprocess,andthematerialandgoodsconsumedduringtheproductionprocessorservicerenderingprocessindailyoperation.Inventoriesincluderawmaterials,revolvingmaterials,consignedprocessingmaterials,packagingmaterials,low-valueconsumables,workinprogress,self-manufacturedsemifinishedproductandfinishedgoods(commodities)etc.3.11.2MeasurementofinventoriesupondeliveryWeightedaveragemethod【orfirst-infirst-outmethod,orindividualidentificationmethod,ormovingweightedaveragemethod】isusedtomeasuretheactualcostsofdispatchedinventories.3.11.3ProvisionfordiminutioninvalueofinventoriesAteachbalancesheetdate,inventoriesaremeasuredatthelowerofcostandnetrealisablevalue.Whenthecostofinventoryexceedsitsnetrealizablevalue,provisionfordiminutioninvalueofinventoriesisrecognized.TheCompanyusuallyrecognizesprovisionfordiminutioninvalueofinventoriesbyasingleinventoryitem.Fortheinventoryitemsoflargequantityandlowprice,theCompanyrecognizesprovisionfordiminutioninvalueofinventoriesbasedoninventorycategories.3.11.4InventorycountsystemTheCompanyadoptstheperpetualinventorysystem.3.11.5Amortizationmethodsoflow-valueconsumablesandpackagingmaterialsLow-costconsumablesandpackagingmaterialsareamortizedbytheonce-offamortizationmethod【orequal-splitamortizationmethod】.3.12Classificationofheld-for-saleassetNon-currentassetsareclassifiedasheld-for-saleassetswhenallthefollowingconditionsaremet:a)TheCompanyhasapprovedtodisposeofthenon-currentassets;b)TheCompanyhassignedanirrevocabletransferagreementwiththetransferee;andc)Thetransferistobecompletedwithinoneyear.3.13Long-termequityinvestment【若無長期股權投資，請刪除】3.13.1DeterminationofinitialinvestmentcostLong-termequityinvestmentacquiredthroughabusinesscombination:Forabusinesscombinationinvolvingenterprisesundercommoncontrol,theinitialinvestmentcostofalong-termequityinvestmentistheacquirer'sshareofthecarryingamountoftheowners'equityintheacquireeattheacquisitiondate.Forabusinesscombinationnotinvolvingenterprisesundercommoncontrol,theinitialinvestmentcostofalong-termequityinvestmentisthecostofacquisitiondeterminedatthedateofacquisition.Foralong-termequityinvestmentacquiredincash,theinitialinvestmentcostistheamountofcashpaid.Foralong-termequityinvestmentacquiredbyissuingequitysecurities,theinitialinvestmentcostisthefairvalueoftheequitysecuritiesissued.Foralong-termequityinvestmentacquiredbydebtrestructuring,theinitialinvestmentcostisdeterminedaccordingtorelatedrequirementsofAccountingStandardsforBusinessEnterprisesNo.12-DebtRestructuring.Foralong-termequityinvestmentacquiredbyexchangeofnon-cashassets,theinitialinvestmentcostshallbedeterminedaccordingtorelatedaccountingstandards.3.13.2SubsequentmeasurementandrecognitionofprofitorlossWheretheCompanyisabletoexercisecontroloveraninvestee,thelong-termequityinvestmentisaccountedforusingthecostmethod.WheretheCompanyhasinvestmentinassociatesandjointventures,thelong-termequityinvestmentisaccountedforusingtheequitymethod.Whereportionofthelong-termequityinvestmentinanassociateisindirectlyheldthroughventurecapitalorganizations,mutualfunds,trustcompaniesorsimilarentitiesincludinginvestment-linkedinsurancefunds,regardlesswhethertheseentitiescanexercisesignificantinfluenceontheinvestments,theCompanyshallmeasuretheindirectlyheldportionatfairvaluethroughprofitorlossandaccountedfortheremainingportionusingtheequitymethodaccordingtoAccountingStandardsforBusinessEnterprisesNo.22-FinancialInstrumentRecognitionandMeasurement.3.13.3BasisforrecognitionofjointcontrolorsignificantinfluenceoveraninvesteeJointcontrolofaninvesteeisthatthedecisionofactivitiesthatcansignificantlyaffectthearrangement'sreturnmustrequiretheunanimousconsentofthepartiessharingcontrol,includingsaleandpurchaseofgoodsorservices,financialassetsmanagement,purchaseanddisposalofassets,researchanddevelopmentactivityandfinancingactivitiesetc.TheCompanyholdingof20%-50%votingcapitaloftheinvesteepresentsitcanexercisesignificantinfluenceovertheinvestee.TheCompanyusuallycanexercisesignificantinfluenceovertheinvesteeevenitsvotingcapitallessthan20%ifitcanmeetoneofthefollowingsituations:a)Appointingrepresentativesintheboardofdirectorsorsimilargoverningbodyoftheinvestee;b)Participatinginthestrategyandpolicydecisionprocess;c)Delegatingmanagementpersonnel;d)TheinvesteerelyingontheCompany'stechniqueortechnicalmaterial;e)SignificanttransactionsoccurbetweentheCompanyandtheinvestee.3.14InvestmentpropertyInvestmentpropertyoftheCompanyincludeslanduserightsandbuildingsleasedtootherparty,andlanduserightsheldforresaleafterappreciation.Investmentpropertyisinitiallymeasuredatacquisitioncost,andissubsequentlymeasuredusingthecostmethod【orthefairvaluemethod】.Thebuildingsleasedtothirdpartyaredepreciatedusingthestraightlinemethodaccordingtothesamedepreciationpolicyforfixedassets.Thelanduserightsleasedtothirdpartyandlanduserightsheldforresaleafterappreciationareamortizedusingthestraightlinemethodaccordingtothesameamortizationpolicyforintangibleassets.【采用公允價值模式計量的，披露采用該項會計政策的依據(jù)，包括認定投資性房地產(chǎn)所在地有活躍的房地產(chǎn)交易市場的依據(jù)；公司能夠從房地產(chǎn)交易市場取得同類或類似房地產(chǎn)的市場價格及其他相關信息，從而對投資性房地產(chǎn)的公允價值進行估計的依據(jù)；同時說明對投資性房地產(chǎn)的公允價值進行估計時涉及的關鍵假設和主要不確定因素。一般公司不采用公允價值模式計量，故可以不需披露該政策】3.15Fixedassets3.15.1RecognitioncriteriaforfixedassetsFixedassetsreferstotangibleassetsheldforthepurposeofproducingcommodities,servicesrendering,rentingorbusinessadministrationwithusefullivesexceedingoneaccountingyear.Fixedassetscanberecognizedwhenthefollowingcriteriaaremet:a)ItisprobablethattheeconomicbenefitsrelatingtothefixedassetswillflowintotheCompany;andb)Thecostsofthefixedassetscanbemeasuredreliably.3.15.2ClassificationanddepreciationmethodoffixedassetsThecategoriesoffixedassetsmainlyinclude:buildings,machinery&equipment,electronicequipmentandtransportationvehicles.TheCompanyadoptsthestraightlinemethod【ortheunitsofproductionmethodorthedoubledecliningbalancemethodorsum-of-the-digitsmethod】fordepreciation.Theusefullifeandresidualvalueofanassetisassessedbasedonitsnatureandthemannerofuse.Attheendofeachfinancialyear,theusefullives,residualvaluesandthedepreciationmethodarereviewed,andadjustediftherearevarianceswiththeoriginalestimates.Otherthanfullydepreciatedassetswhicharestillinuseandlandindividuallymeasuredandrecorded,depreciationisprovidedforallfixedassets.CategoryDepreciationperiod(years)Residualrate(%)Annualdepreciationrate(%)BuildingsMachinery&equipmentElectronicequipmentTransportationvehiclesOthers3.15.3RecognitionandmeasurementoffixedassetsleasedinunderfinanceleasesAfinanceleaseisaleasethattransferssubstantiallyalltherisksandrewardsincidentaltoownershipofanasset.Atthecommencementoftheleaseterm,theCompany,asthelessees,shallrecognizefinanceleasesasassetsatamountsequaltothelowerofthefairvalueoftheleasedpropertyorthepresentvalueoftheminimumleasepayments,eachdeterminedattheinceptionofthelease.Property,plantandequipmentleasedinunderfinancingleasearedepreciatedonabasisconsistentwiththedepreciationpolicyadoptedforproperty,plantandequipmentthatareself-owned.Subsequentmeasurementoffixedassetsunderfinanceleaseshouldbeinaccordancewiththeaccountingpoliciesadoptedforself-ownedfixedassetsinrespectofprovisionofdepreciationandimpairment.3.16ConstructioninprogressTheconstructioninprogressoftheCompanyincludesself-constructionandsub-contractingconstruction.Constructioninprogressistransferredtofixedassetswhenithasreachedtheworkingconditionforitsintendeduse.Therecognitioncriteriaofintendeduseincludeanyofthefollowings:a)Thetangibleworkoffixedassets(includinginstallation)havebeenentirelyorsubstantivelycompleted;b)Trialproductionortrialoperationhasoccurredwhoseoutcomeindicatestheassetcanbeoperatedproperlyormanufacturequalityproductsteadily;c)Noexpenditureorinsignificantexpenditureoccursubsequentlyfortheconstructedasset;d)Theconstructedassethasachievedorsubstantivelyachievedtherequirementofdesignorcontract.【應結合企業(yè)具體情況，披露在建工程結轉固定資產(chǎn)的具體標準和時點?！?.17Borrowingcosts3.17