深中华B：2017年半年度财务报告（英文版）

225.9446，204，000.001-2 year4.78%150.00 Co.， the difference between its carrying amount and the present value of its estimated future cash flow is recognized as impairment loss. If there is subsequent evidence to prove that its value has recovered， if，097.16 Enterprise income tax506，127。

957.06100.00% Total10， the main business of bicycle is able to be maintained and realizes the stable development. The Company has set up the conditions for introducing the recombination party in the reforming plan。

000.002，891。

the book value of the transferred financial asset in its entirety shall be allocated between the part that continues to be recognized and the part that is derecognized， and the consideration received shall be included as financial liabilities. (4) Conditions for derecognizing financial liabilities If the current obligations of financial liabilities has been lifted in whole or in part，594.743，265.81518， and if the fair value cannot be measured reliably，287，127，575， including as for the major foreign operational entity，500，347，627，464.67 Non-current liabilities: Long-term loans Bonds payable Including: preferred stock Perpetual capital securities Long-term account payable Long-term wages payable Special accounts payable Projected liabilities Deferred income Deferred income tax liabilities Other non-current liabilities Total non-current liabilities Total liabilities33， conversion must be based on the spot exchange rate on the balance sheet date and the exchange difference incurred from different exchange rates，151.40 Total assets48，396.60 Total2， intangible and other long-term assets Net cash received from disposal of subsidiaries and other units Other cash received concerning investing activities Subtotal of cash inflow from investing activities Cash paid for purchasing fixed， the difference between fair value and initial value shall be recognized as investment profits and losses，2 15， it shall be transferred into fixed assets at the estimated value according to the project budget。

228，287.32(2) Significant other payable with over one year age In RMB ItemEnding balanceReasons of un-paid or carry-over Custodian and common benefit debts9，131.26179，669，1 30， including changes and reasons for changes: Nil 60. Retained profit In RMB ItemCurrent periodLast period Retained profit at period-end before adjustment-1，275.72 Legal Representative: Li HaiPerson in charge of Accounting Works: Sun Longlong Person in charge of Accounting Institution: Zhong Xiaojin 2. Balance Sheet of Parent Company In RMB ItemClosing balanceOpening balance Current assets: Monetary funds1， Ltd. Shenzhen HongkangEquipment Instrumentamount11，092。

the lower of fair value of leased assets at the inception of lease and the present value of minimum lease payment is recognized as the value of leased assets. The minimum lease payment is recognized as the value of long-term payable. Their difference is recorded as unrecognized finance costs with any initial direct expense incurred recorded in the value of leased assets. For each period of the lease term，407.182， the following circumstances shall be excluded: A. The date of sale or re-classification is quite near to the maturity date or the repo date of the said investment (e.g.，759。

581，305.1414， taxable labor service17% revenue and taxable income Tax for maintaining and building cities Turnover tax payable7% Educational surtaxTurnover tax payable3% Local educational surtaxTurnover tax payable2% Stamp taxAmount of the purchasing and sales0.03% contract Disclose reasons for different taxpaying body Taxpaying bodyIncome tax rate 2. Tax preference Nil 3. Other Nil VII. Notes to Items in Consolidated Financial Statements 1. Monetary fund In RMB ItemEnding balanceOpening balance Cash on hand77，347，064.32 Total assets17， explain reasons □ Applicable √ Not applicable 79. Hedging Disclosed hedging items and relevant hedging instrument based on hedging’s category，420. accrual by credit75.682.32.36 037.76.3145 portfolio Accounts with single significant amount1，113， the difference between the obtained price and the book value of investment shall be recognized as investment gain，158.39242，509.00 Including: Disposal loss of non-current asset IV. Total Profit (Loss is listed with “-”)-2。

625。

371，629.41195，297.85627。

500.00 3.DecreasedAmount0.000.00 (1) Disposal0.000.00 4.Ending balance2，003，22 -1，047.47324，153.77 Interest payable Dividend payable Other accounts payable18。

- Ending OtherCashbalance TheInvestme Opening Additionant gains comprehe Other dividendEndingof investedlCapitalnsiveor profit Impairme entity balancerecognizeequityOther balance impairme investmen reductionincomeannounce nt accrualnt d underchange tequity adjustmend toprovision tissued I. Joint venture Subtotal0.000.000.000.000.000.000.000.000.000.000.00 II. Associated enterprise Subtotal0.000.000.000.000.000.000.000.000.000.000.00 Total0.000.000.000.000.000.000.000.000.000.000.00 Other explanation Nil 18. Investment real estate (1) Investment real estate measured at cost □ Applicable √ Not applicable (2) Investment real estate measured at fair value □ Applicable √ Not applicable (3) Certificate of title un-completed In RMB ItemBook valueReasons for un-completed Other explanation Nil 19. Fixed assets (1) Fixed assets In RMB Houses andMachines equipmeElectronic ItembuildingsTransport toolsntequipment andTotal other I. Original book value: 1.Opening2，691， labor service providing and receiving Goods purchasing/labor service receiving In RMB Related partyContentCurrent amount Approved transaction Whether more thanLast amountamountthe transaction amountGoods sold/labor service providing In RMB Related partyContentCurrent amountLast amountExplanation on goods purchasing，941.52 Commission charge etc.12。

771.1618， Ltd.表抵消项目 Total6，000.000.00 1，001。

the cost of the intangible asset is determined based on the present value of the purchase price. For intangible asset obtained through debt restructuring for offsetting the debt of the debtor，464.67 Owner’s equity: Share capital551，425. 85.21 231.32 0075 Add: Changes of accounting policy Error correction of the last period Enterprise combine under the same control Other II. Balance at the 551，834，588.00205.160.30% 1-2 year182，433.95 Prepaid tax763，473.1510，897，629.06635， Ltd.partyin advance UnrelatedGoods Nanchang Ledao Industrial Co.， Ltd. Total1，133.2610，83432， transferred。

521.593，150 3.57% 753.45 0.30%2.68% 753.45 0.30% 250， based on the relative fair values of those parts. The difference between the following two amounts shall be included in profit or loss for the current period: ①the book value allocated to the part derecognized; ②the sum of the consideration received for the part derecognized and any cumulative gain or loss allocated to it that had been recognized directly in equity (applicable to transfer of available-for-sale financial assets). If a transfer of financial assets do not satisfy the derecognition conditions，752，947.00 Other equity instrument Including: preferred stock Perpetual capital securities Capital public reserve627， lease or operation，119.322， an independent impairment test may becarried out for impairment losses recognized 12. Inventory Whether the company needs to comply with the disclosure requirements of the particular industry No (1) Classification of inventory The inventory of the Company refers to such seven classifications as the raw materials，421.71 operating activities Net cash flows arising from operating248，700.06 Taxes payable78，225.94 6，036，835。

current finance income is calculated using effective interest method. 32. Other important accounting policy and estimation Discontinued operation refers to the operation disposed or classified as held-for-sale by the Company and presented separately under operation segments and financial statements， when the Company cannot revoke unilaterally compensation for dismissal due to the cancellation of labor relationship plans and employee redundant proposals; and the Company recognize cost and expenses related to payment of compensation for dismissal and restructuring， and with a service life in excess of 1 financial year. Fixed assets may be recognized unless it simultaneously meets the conditions as follows: ①The economic benefits pertinent to the fixed asset are likely to flow into the enterprise; and ②The cost of the fixed assets can be measured reliably. (2) Depreciation methods CategoriesMethodYears of depreciationScrap value rateYearly depreciation rate Housing buildingsStraight-line2010%4.5% depreciation Machines andStraight-line 1010%9% equipmentdepreciation Office equipmentStraight-line510%18% depreciation Electronic equipmentStraight-line510%18% depreciation TransportationStraight-line510%18% equipmentdepreciation