【正文】 financial assets available for sale2. Influence of changes in other owners39。AUDITOR’S REPORTYue Hua Shen / Yan Zi (2014) No. 0002 ICPA filing number: 020201401000420To all shareholders of ****** Co., Ltd:We have audited the acpanying financial statements of ****** Co., Ltd (“Your Company”), which prise the balance sheet as of 31 December 2013, the ine statement, statement of changes in owner39。 equity of investors under the equity method3. Influence of ine tax relating to the owners’ equity project4. OthersSubtotal of (I) and (II)(III) Input an reduced capital of owners1. Input capital of owners of shares included in the owners’ equity3. Others(IV) Profit distribution1. Withdrawing earned surplus2. Distribution to all owners (or shareholders)3. Others(V) Internal carrying forward of owners’ equity1. Capital surplus transfers to paidin capital (or share capital)2. Earned surplus transfers to paidin capital (or share capital)3. Earned surplus makes up losses4. OthersIV. Balance at the end of this period Legal representative: Person in charge of accounting: Leader of accounting department:****** 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 pany (Sinoforeign joint venture) jointly invested and established by **** Co., Ltd. and ******* Limited 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 (Paidin Capital: RMB )Address: Business Scope: Financing and leasing business。 (2) not giving up control of the financial asset to be recognized based on the extent of its continuing involvement in the transferred financial assets and liabilities are recognized accordingly.If the transfer of entire financial assets satisfy the criteria for derecognition, differences between the amounts of the following two items shall be recognized in profit or loss for the current period: (1) the carrying amount of the transferred financial asset。 (2) The aggregate consideration for the derecognized parts plus the portion of the accumulative amounts of the changes in the fair values of the derecognized parts which are originally recognized in the owners’ equity. Determination of the fair value of financial instruments If financial instruments trade in an active market, the quoted price in an active market determines its fair value。 purchase of leased property from home and abroad。 (2) designing, implementing and maintaining the necessary internal control in order to free financial statements from material misstatement, whether due to fraud or error.II. Auditors39。 equity)Ending balanceBeginning BalanceCurrent Assets: Current liabilities:Monetary fundsShortterm borrowingsTransaction financial asset Transaction financial liabilitiesNotes receivableNotes payableAccount receivableAccount payableAccount paid in advanceAccount received in advanceInterest receivableEmployee’s pensation payableDividend receivableTax payableOther account receivableInterest payableInventoriesDividend payableNoncurrent assets due within 1 year Other account payableOther current assetsNoncurrent liabilities due within 1 yearTotal current assets Other current liabilitiesNoncurrent assets: Total current liabilities Available for sale financial assets Noncurrent liabilities:Maturity investmentsLongterm borrowingsLongterm account receivablesBonds payableLongterm equity investmentLongterm account payableInvesting property Special payables Fixed assetAccrued liabilitiesProject in constructionDeferred tax liabilitiesEngineering material Other noncurrent liabilitiesFixed asset disposal Total noncurrent liabilitiesProduction biological assets Total liabilitiesOil and gas assetsOwner’s equity ( or shareholders’ equity)Intangible assetsPaidin capital (or share capital)Development expenseCapital surplusGoodwill Less: Treasury StockLongterm expense to be apportioned Earned surplusDeferred tax assetsRetained earningsOther noncurrent assets Total owner’s equity (or shareholders’ equity)Total noncurrent assets Total assets Total liabilities and owner’s equity (or shareholders’ equity)Prepared by: Audited by: Finance Manager: Company Leader: INCOME STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2013 Unit: RMB YuanCompany: ****** Co., LtdItems Cumulative amount in this yearAmount in last yearI. Operating ine Minus: Operating costTaxes and associate chargesSelling and distribution expensesA