英文财务报表附注(Notes).doc

英文财务报表附注(Notes).doc

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ＸＸＸＸCorp.,Ltd.

NotesToTheFinancialStatementsFor

TheYearEnded31December2015　　　（Allamountsin1000RMBunlessotherwisestated）

1.GeneralInformation

XXXXCorp.,Ltd.（“theCompany”）isalimitedliabilitycompanyincorporatedinXXcityofthePeople’sRepublicofChinainTheCompanyhasanapprovedoperatingperiodofXXXXyears.TheregisteredcapitalisRMB100,000,000.

TheparentcompanyoftheCompanyisQingdaoHaierInvestmentandDevelopmentCo.Ltd..

TheapprovedscopeofbusinessoftheCompanyanditssubsidiaries（together“theGroup”）includes:

Processingwithsupplymaterial,compensationtrading;Importandexportproduct;Householdappliancesmanufacturing,sales,warehousing,agent.

BusinessLicenseforEnterpriseLegalPersonis370212801357.

RegisteredaddressisNo.1HaierRoad,HaierIndustrialPark,Qingdaocity,ShandongProvince,China.

LegalRepresentativeisMianmianYang.

Governingstructureandorganizingstructure:

Practicethesystemofthedirector-generalresponsibilityundertheleadershipoftheboardofdirectors（BOD）.

ThesefinancialstatementswereauthorisedforissuebytheCompany’sresponsiblepersonsonXXXX2015.

2.BasisofPreparation

Thefinancialstatementwaspreparedonthebasisofsustainableoperation.Accordingtotheactualtransactionsanditems,itwaspreparedinaccordancewiththeenterprisesaccountingstandardsissuedbyMinistry部门（财政部）

ofFinancebasedonthefollowingsignificantaccountingpolicyandaccountingestimate.

3.StatementofCompliancewiththeAccountingStandardsforBusinessEnterprises

ThefinancialstatementsoftheCompanyfortheyearended31December2015areincompliancewiththeAccountingStandardsforBusinessEnterprises,andtrulyandcompletelypresentthefinancialpositionoftheConsolidatedandtheCompanyasof31December2015andoftheirfinancialperformance,cashflowsandotherinformationfortheyearthenended.

4.SummaryofSignificantAccountingPoliciesandAccountingEstimates

（1）Accountingyear

TheCompany’saccountingyearstartson1Januaryandendson31December.

（2）Recordingcurrency

TherecordingcurrencyisRenminbi（RMB）.

（3）Foreigncurrencytranslation

（a）Foreigncurrencytransactions

ForeigncurrencytransactionsaretranslatedintoRMBusingtheexchangeratesprevailingatthedatesofthetransactions.

Atthebalancesheetdate,monetaryitemsdenominatedinforeigncurrenciesaretranslatedintoRMBusingthespotexchangeratesonthebalancesheetdate.Exchangedifferencesarisingfromthesetranslationsarerecognisedinprofitorlossforthecurrentperiod,exceptforthoseattributabletoforeigncurrencyborrowingsthathavebeentakenoutspecificallyfortheacquisitionorconstructionofqualifyingassets,whicharecapitalisedaspartofthecostofthoseassets.Non-monetaryitemsdenominatedinforeigncurrenciesthataremeasuredathistoricalcostsaretranslatedatthebalancesheetdateusingthespotexchangeratesatthedateofthetransactions.Theeffectofexchangeratechangesoncashispresentedseparatelyinthecashflowstatement.

（b）Translationofforeigncurrencyfinancialstatements

Theassetandliabilityitemsinthebalancesheetsforoverseasoperationsaretranslatedatthespotexchangeratesonthebalancesheetdate.Amongtheowners’equityitems,theitemsotherthan“undistributedprofits”aretranslatedatthespotexchangeratesofthetransactiondates.Theincomeandexpenseitemsintheincomestatementsofoverseasoperationsaretranslatedatthespotexchangeratesofthetransactiondates.Thedifferencesarisingfromtheabovetranslationarepresentedseparatelyintheowners’equity.Thecashflowsofoverseasoperationsaretranslatedatthespotexchangeratesonthedatesofthecashflows.Theeffectofexchangeratechangesoncashispresentedseparatelyinthecashflowstatement.

（4）Cashandcashequivalents

Cashandcashequivalentscomprisecashonhand,depositsthatcanbereadilydrawnondemand,andshort-termandhighlyliquidinvestmentsthatarereadilyconvertibletoknownamountsofcashandwhicharesubjecttoaninsignificantriskofchangesinvalue.

（5）Financialassets

Financialassetsareclassifiedintothefollowingcategoriesatinitialrecognition:

financialassetsatfairvaluethroughprofitorloss,receivables,available-for-salefinancialassetsandheld-to-maturityinvestments.TheclassificationoffinancialassetsdependsontheGroup’sintentionandabilitytoholdthefinancialassets.

（a）Financialassetsatfairvaluethroughprofitorloss

Financialassetsatfairvaluethroughprofitorlossincludefinancialassetsheldforthepurposeofsellingintheshortterm.Theyarepresentedasfinancialassetsheldfortradingonthebalancesheet.

（b）Receivables

Receivables,includingac