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1、* CO., LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2013 (All amounts in RMB Yuan) I. Company Profile * Co., Ltd. (hereinafter referred to as the Company) is a limited liability company (Sino-foreign joint venture) jointly invested and established by * Co., Ltd. and * Limite
2、d on 24 June 2013. On December 26, 2013, the shareholders have been changed to * CO., LTD and * LIMITED.Business License of Enterprise Legal Person License No.: Legal Representative: Registered Capital: RMB (Paid-in Capital: RMB )Address: Business Scope: Financing and leasing business; leasing busin
3、ess; purchase of leased property from home and abroad; residue value treatment and maintenance of leased property; consulting and guarantees of lease transaction (articles involved in the industry license management would be dealt in terms of national relevant stipulations)II. Declaration on followi
4、ng Accounting Standard for Business Enterprises The financial statements made by the Company are in accordance with the requirements of Accounting Standard for Business Enterprises, which reflects the financial position, financial performance and cash flow of the Company truly and completely.III. Ba
5、sic of preparation of financial statementsThe Company implements the Accounting Standards for Business Enterprises (Finance and Accounting 2006 No. 3”) issued by the Ministry of Finance on February 15, 2006 and the successive regulations. The Company prepares its financial statements on a going conc
6、ern basis, and recognizes and measures its accounting items in compliance with the Accounting Standards for Business Enterprises Basic Standards and other relevant accounting standards, application guidelines and criteria for interpretation of provisions as well as the significant accounting policie
7、s and accounting estimates on the basis of actual transactions and events.IV. The main accounting policies, accounting estimates and changesFiscal year The Company adopts the calendar year as its fiscal year from January 1 to December 31. Functional currency RMB was the functional currency of the Co
8、mpany. Accounting measurement attribute The Company adopts the accrual basis for accounting treatments and double-entry bookkeeping of borrowing for financial accounting. The historical cost is generally as the measurement attribute, and when accounting elements determined are in line with the requi
9、rements of Accounting Standards for Enterprises and can be reliably measured, the replacement cost, net realizable value and fair value can be used for measurement.Accounting method of foreign currency transactions The Companys foreign currency transactions adopt approximate spot exchange rate of th
10、e transaction date to convert into RMB in accordance with systematic and rational method; on the balance sheet date, the foreign currency monetary items use the spot exchange rate of the balance sheet date. All balances of exchange arising from differences between the balance sheet date spot exchang
11、e rate and the initial recognition or the former balance sheet date spot exchange rate, except that the exchange gains and losses arising by borrowing foreign currency for the construction or production of assets eligible for capitalization are transacted in accordance with capitalization principles
12、, are included in profit or loss in this period; the foreign currency non-monetary items measured at historical cost will still be converted with the spot exchange rate of the transaction date.The standard for recognizing cash equivalentWhen making the cash flow statement, cash on hand and deposits
13、readily to be paid will be recognized as cash, and short-term (usually no more than three months), highly liquid and readily convertible to known amounts of cash with insignificant risk of changes in value are recognized as cash equivalent.Financial Instruments Classification, recognition and measur
14、ement of financial assets- The company at the time of initial recognition of financial assets divides it into the following four categories: financial assets measured at fair value with changes included in the profit or loss of this period, loans and receivables, financial assets available for sale
15、and held-to-maturity investments. Financial assets are measured at fair value when initially recognized. Relevant transaction costs of financial assets measured at fair value with changes included in the profit or loss of this period are recognized in profit or loss of this period, and relevant tran
16、saction costs of other categories of financial assets are recognized in the amount initially recognized.- Financial assets measured at fair value with changes included in the profit or loss of this period refer to the short-term sales financial assets, including financial assets held for trading or financial assets measured at fair value with changes
