【正文】 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 shortterm sales financial assets, including financial assets held for trading or financial assets measured at fair value with changes included in the profit or loss of this period designated upon initial recognition by the management. Financial assets measured at fair value with changes included in the profit or loss of this period are subsequently measured at fair value, and the interest or cash dividends obtained during the holding period will be recognized as investment ine, and the gains or losses of the change in fair value at the end of this period are recognized in the profit or loss in this period. When it is disposed, the difference between the fair value and the initial recorded amount is recognized as investment ine, while adjusting gains from changes in the fair value.Loans and receivables: the nonderivative financial assets without the price in an active market and with fixed and determinable recovery cost are classified as loans and receivables. Loans and receivables adopt the effective interest method and take amortized cost for subsequent measurement, and gains or losses arising from derecognition, impairment or amortization are included in the profit or loss of this period. Financial assets available for sale: including nonderivative financial assets available for sale recognized initially and other nonderivative financial assets except for loans and receivables, heldtomaturity investments and trading financial assets. Financial assets available for sale are subsequently measured at fair value, and interest or cash dividends obtained during the holding period will be recognized as investment ine, and gains or losses arising from the changes in fair value at the end of this period are recognized directly in owners39。 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 following 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 pletely.III. Basic 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 concern basis, and recognizes and measures its accounting items in pliance 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 policies 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 Company. Accounting measurement attribute The Company adopts the accrual basis for accounting treatments and doubleentry 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 requirements 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 Company’s foreign currency transactions adopt approximate spot exchange rate of the transaction date to convert into RMB in accordance with systematic and rational method。 purchase of leased property from home and abroad。****** 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。 leasing business。 residue value treatment and maintenance of leased property。 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 exchange 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, are included in profit or loss in this period。 equity until the financial asset is derecognized or impaired and then is recognized as the profit or loss in this period. Heldtomaturity investments: the nonderivative financial assets with clear intention and ability to hold to maturity by the management of the pany, a fixed maturity date and fixed or determinable payments are classified as heldtomaturity investments. Heldtomaturity investments adopt the effective interest method and take amortized cost for subsequent measurement, and gains or losses arising from derecognition, impairment or amo