2019 年第三季度报告 公司代码：600939 公司简称：重庆建工 重庆建工集团股份有限公司 2019 年第三季度报告 1 / 27 2019 年第三季度报告 一、 重要提示 二、 公司基本情况. 11[ 重要事项 四、 附录 目录 2 / 27 2019 年第三季度报告 单位：元 币种：人民币 一、 重要提示 1.1 公司董事会、监事会及董事、监事、高级管理人员保证季度报告内容的真实、准确、完整， 不存在虚假记载、误导性陈述或者重大遗漏，并承担个别和连带的法律责任。 1.2 公司全体董事出席董事会审议季度报告。 1.3 公司负责人魏福生、主管会计工作负责人周进 及会计机构负责人（会计主管人员）陈尚毅 保证季度报告中财务报表的真实、准确、完整。 1.4 本公司第三季度报告未经审计。 二、 公司基本情况 2.1 主要财务数据 | --- | --- | --- | --- | --- | |-----------------------------------------------|------------------------------|-------------------------------- ...

Financial Performance - Total operating income for the first half of 2019 reached CNY 25.79 billion, an increase of 16.57% compared to CNY 22.12 billion in the same period last year[19]. - Net profit attributable to shareholders was CNY 345.48 million, representing an 85.90% increase from CNY 185.84 million year-on-year[20]. - Basic earnings per share doubled to CNY 0.18 from CNY 0.09 in the previous year, reflecting a 100% increase[21]. - The total profit for the period was CNY 556 million, showing a significant increase of 123.71% year-on-year[35]. - The company reported a significant increase in profit due to a change in employee benefit obligations, adding ¥222,970,000 to the total profit for the reporting period[45]. - The total comprehensive income for the first half of 2019 was CNY 476.85 million, significantly higher than CNY 170.45 million in the same period of 2018[131]. - The company reported a net loss allocation of CNY 129,415,666.66 for the period, which included a distribution to shareholders[153]. Cash Flow and Assets - The net cash flow from operating activities increased by 126.74% to CNY 83.99 million, compared to CNY 37.04 million in the same period last year[20]. - The company's cash and cash equivalents decreased to CNY 3,605,819,501.25 from CNY 4,436,450,967.54, a decline of about 18.7%[121]. - The ending cash and cash equivalents balance was 2,674,608,354.56 RMB, an increase from 2,291,514,531.12 RMB year-over-year, representing a growth of about 16.7%[138]. - The total assets at the end of the reporting period were CNY 70.03 billion, a slight increase of 1.47% from CNY 69.01 billion at the end of the previous year[20]. - The company's total current assets reached CNY 56,499,337,959.44, compared to CNY 55,119,059,861.86 at the end of 2018, indicating an increase of about 2.5%[121]. - The total liabilities stood at CNY 61,088,617,288.26, up from CNY 60,367,174,322.85, reflecting a rise of approximately 1.2%[123]. Market and Business Operations - The company is involved in various business areas including public and civil construction, infrastructure investment, and engineering design, indicating a diversified operational model[25]. - The company anticipates continued growth in infrastructure investment driven by policies such as tax reductions and local special bonds[28]. - The company expects sustained demand for residential and infrastructure projects due to ongoing urbanization efforts in China[28]. - The company has identified significant market opportunities in new urbanization and infrastructure connectivity projects, particularly in the western region of China[29]. - The company operates under two main contract models: construction contracts and financing contracts, which are essential for its project execution strategy[25]. Legal and Compliance Issues - There are significant ongoing litigation matters involving construction contract disputes, with multiple cases filed against the company[81]. - The company is involved in multiple construction contract disputes, including cases against Hainan Meilong Investment Co., Ltd. and Chongqing Longrun Technology Co., Ltd.[82]. - The company has ongoing arbitration cases related to construction contracts with various entities, indicating a significant number of legal disputes in the construction sector[83]. - The company has disclosed its legal disputes in designated information disclosure media, ensuring transparency with stakeholders[82]. Shareholder and Governance Commitments - The company has committed to ensuring that its board members and senior management will not engage in activities that harm the company's interests or involve unauthorized use of company assets[78]. - The company has made commitments to maintain the legal rights of all shareholders and to act in good faith and diligence in fulfilling their duties[78]. - 重庆建工控股承诺在锁定期内不减持其持有的股份，锁定期为自2017年2月21日起三十六个月[66]. - 重庆建工控股承诺在未来两年内不减持其持有的股份，若未履行将承担相应的赔偿责任[66]. Research and Development - The company holds 726 patents, including 111 invention patents, and has established multiple technology innovation teams[32]. - The company has implemented a three-year development plan for technology research, focusing on innovation and collaboration with universities and research institutions[37]. - The company reported research and development expenses for the first half of 2019 were ¥15,204,456.69, slightly down from ¥15,419,406.70 in the same period of 2018[129]. Risk Management - The company faces risks related to macroeconomic policies, which could impact its operations in real estate and infrastructure sectors, necessitating close monitoring and strategic adjustments[56]. - Fluctuations in construction material prices pose a risk to operational costs, prompting the company to enhance its supply chain and cost management systems[56]. - The company is addressing accounts receivable risks by strengthening collection efforts and monitoring payment trends closely[57]. - Safety risks during construction projects are a concern, prompting the company to enhance its safety management systems and training programs[59]. Financial Reporting and Compliance - The financial report was approved by the board of directors on August 29, 2019, ensuring compliance with regulatory requirements[164]. - The company adheres to the accounting standards, ensuring that financial statements accurately reflect its financial position and operating results[169]. - The company has not reported any significant changes in accounting policies or prior period adjustments during this reporting period[146].

2019 年第一季度报告 公司代码：600939 公司简称：重庆建工 重庆建工集团股份有限公司 2019 年第一季度报告 1 / 25 2019 年第一季度报告 í 二、 11Í 四、 目录 | --- | |----------------| | | | 重要提示 . | | 公司基本情况 . | | 重要事项 . | | 附录 . | 2 / 25 2019 年第一季度报告 一、 重要提示 1.1 重庆建工集团股份有限公司（以下简称"重庆建工"或"公司"）董事会、监事会及董事、 监事、高级管理人员保证季度报告内容的真实、准确、完整，不存在虚假记载、误导性陈述 或者重大遗漏，并承担个别和连带的法律责任。 1.2 公司全体董事出席董事会审议季度报告。 1.3 公司负责人魏福生、主管会计工作负责人周进及会计机构负责人（会计主管人员）陈尚毅保 证季度报告中财务报表的真实、准确、完整。 1.4 本公司第一季度报告未经审计。 二、 公司基本情况 2.1 主要财务数据 | --- | --- | --- | --- | |-----------------------------------------------|- ...

2018 年年度报告 公司代码：600939 公司简称：重庆建工 重庆建工集团股份有限公司 2018 年年度报告 1 / 197 2018 年年度报告 重要提示 一、 本公司董事会、监事会及董事、监事、高级管理人员保证年度报告内容的真实、准确、完整， 不存在虚假记载、误导性陈述或重大遗漏，并承担个别和连带的法律责任。 二、 公司全体董事出席董事会会议。 三、 大信会计师事务所（特殊普通合伙）为本公司出具了标准无保留意见的审计报告。 四、 公司负责人魏福生、主管会计工作负责人刘克伟及会计机构负责人（会计主管人员）陈尚毅 声明：保证年度报告中财务报告的真实、准确、完整。 五、 经董事会审议的报告期利润分配预案或公积金转增股本预案 根据 2019 年 4 月 24 日公司第三届董事会第三十九次会议通过的《公司 2018 年度利润分配预 案》，以公司总股本 1,814,500,000.00 股为基数，每 10 股派发现金红利 0.66 元（含税），预计分配 利润 119,757,000.00 元，本次利润分配不送红股，也不实施资本公积金转增股本。 六、 前瞻性陈述的风险声明 √适用 □不适用 本报告存在一些基于对未来 ...

2018 年第三季度报告 公司代码：600939 公司简称：重庆建工 重庆建工集团股份有限公司 2018 年第三季度报告 1 / 22 | 目录 | | --- | 一、 重要提示 二、 公司基本情况 2.1 主要财务数据 | | | | 单位：元 币种：人民币 | | | | --- | --- | --- | --- | --- | --- | | | 本报告期末 | 上年度末 | | 本报告期末比上年 | | | | | 调整后 | 调整前 | 度末增减(%) | | | 总资产 | 66,169,082,261.57 | 67,248,755,548.48 | 67,248,755,548.48 | | -1.61 | | 归属于上市公司 | 6,775,546,269.54 | 6,634,186,379.92 | 6,634,186,379.92 | | 2.13 | | 股东的净资产 | | | | | | | | 年初至报告期末（1-9 | 上年初至上年报告期末 | | 比上年同期增减 | | | | 月） | （1-9 月） | (%) | | | | | | 调整后 | 调整前 | | | ...

Financial Performance - The company's operating revenue for the first half of 2018 was ¥22,104,547,588.94, representing a 4.38% increase compared to ¥21,176,159,889.97 in the same period last year[20]. - The net profit attributable to shareholders of the listed company was ¥185,840,228.78, a 16.82% increase from ¥159,081,497.78 in the previous year[20]. - The net profit after deducting non-recurring gains and losses was ¥161,596,543.32, which is a 30.00% increase compared to ¥124,303,776.10 in the same period last year[20]. - The basic earnings per share for the first half of 2018 remained at ¥0.09, unchanged from the previous year[21]. - The diluted earnings per share also remained at ¥0.09, consistent with the previous year[21]. - The weighted average return on net assets decreased to 2.51%, down from 3.08% in the same period last year, a decrease of 0.57 percentage points[21]. - The company achieved operating revenue of 22.11 billion RMB, a year-on-year increase of 4.38%[36]. - Net profit attributable to the parent company reached 1.86 billion RMB, reflecting a growth of 16.82% compared to the same period last year[36]. - The total comprehensive income for the first half of 2018 was ¥170,447,646.77, down from ¥185,330,807.94 in the previous year[121]. - The company reported a total of 2.24 billion RMB in daily related transactions for the year, which accounted for 14.83% of the estimated annual transactions[80]. Cash Flow and Assets - The net cash flow from operating activities decreased significantly by 96.08%, amounting to ¥37,044,644.85 compared to ¥945,011,363.15 in the previous year[20]. - The total assets at the end of the reporting period were ¥64,722,823,976.33, a decrease of 3.76% from ¥67,248,755,548.48 at the end of the previous year[20]. - The total current assets as of June 30, 2018, amounted to RMB 50,458,166,385.35, a decrease from RMB 52,482,028,610.02 at the beginning of the period, reflecting a decline of approximately 3.9%[111]. - Cash and cash equivalents decreased from RMB 4,229,949,197.89 to RMB 3,032,130,172.63, representing a decline of about 28.3%[111]. - Accounts receivable decreased from RMB 14,193,823,233.53 to RMB 13,563,038,988.45, a reduction of approximately 4.4%[111]. - Inventory decreased from RMB 24,363,675,299.80 to RMB 23,444,650,439.08, indicating a decline of about 3.8%[111]. - The total non-current assets were reported at RMB 4,125,077,334.18, with a slight decrease from RMB 4,267,000,000.00 at the beginning of the period[111]. Investments and Projects - The company has accumulated 537 patents, including 94 invention patents, and has established a comprehensive technical innovation team[33]. - The company is involved in various financing contract models, including PPP, BT, and BOT, to enhance its infrastructure project investments[28]. - The total investment in new projects during the reporting period amounted to ¥31,609,100, with equity investments totaling ¥22,000,000 and non-equity investments at ¥9,609,100[53]. - The company has invested ¥960.91 million in the modern housing construction integrated manufacturing project, with a cumulative investment of ¥14,170.12 million[56]. - The company plans to enhance its market expansion in municipal infrastructure projects, including highways and railways, to capture growth opportunities[40]. Legal and Compliance Issues - The company reported significant litigation matters during the reporting period, including multiple construction contract disputes involving various parties[72]. - The company is involved in multiple construction contract disputes, including cases against Ba Zhong City Zhongrun Medical Investment Management Co., Ltd. and others[73]. - The company has ongoing litigation with various construction firms, including a dispute with Chongqing Taiyang Holdings Group Co., Ltd.[73]. - Legal disputes may arise from project funding issues and quality disputes, necessitating improved legal risk management and oversight[63]. - The company has committed to full disclosure of any unfulfilled commitments to maintain transparency with investors[71]. Corporate Governance and Shareholder Matters - No profit distribution or capital reserve increase is planned for the reporting period, indicating a focus on reinvestment[66]. - The company has made commitments to avoid competition with its subsidiaries and ensure fair practices in related transactions[67]. - The company will stabilize its stock price if it falls below the net asset value per share, as per the board's plan[69]. - The company has a commitment to disclose any failure to fulfill obligations regarding stock price stabilization[69]. - The company has committed to not reducing its shareholding within two years after the lock-up period expires, ensuring stability for investors[70]. Research and Development - Research and development expenses increased by 39.53% to 15.42 million RMB, indicating a focus on innovation[42]. - The company has engaged in significant research projects related to green construction, including the "Key Technology Research and Integrated Demonstration of Prefabricated Concrete Frame Structure Construction" and others[91]. - The company has actively promoted the research and application of green construction technologies, including the development of intelligent applications for dust and noise monitoring[91]. Market Position and Industry Trends - The company has been ranked among the top 25 construction enterprises in China for 12 consecutive years and has maintained a strong brand presence in the western region[31]. - The construction industry is highly competitive, with low profit margins, prompting the company to seek new market opportunities while consolidating its position in key markets[62]. - The company faces risks from macroeconomic policies affecting the construction industry, including fixed asset investment and real estate regulation, which may impact operational performance[60]. - Fluctuations in construction material prices due to environmental policies and economic cycles could increase construction costs, prompting the company to enhance its supply chain and cost control systems[61].

2018 年第一季度报告 公司代码：600939 公司简称：重庆建工 重庆建工集团股份有限公司 2018 年第一季度报告 （修订版） 1 / 19 | 一、 | 重要提示 3 | | --- | --- | | 二、 | 公司基本情况 3 | | 三、 | 重要事项 6 | | 四、 | 附录 8 | 2018 年第一季度报告 一、 重要提示 1.1 公司董事会、监事会及董事、监事、高级管理人员保证季度报告内容的真实、准确、完整， 不存在虚假记载、误导性陈述或者重大遗漏，并承担个别和连带的法律责任。 1.2 公司全体董事出席董事会审议季度报告。 1.3 公司负责人魏福生、主管会计工作负责人刘克伟及会计机构负责人（会计主管人员）陈尚毅 保证季度报告中财务报表的真实、准确、完整。 1.4 本公司第一季度报告未经审计。 二、 公司基本情况 4 / 19 2.1 主要财务数据 单位：元 币种：人民币 | | 本报告期末 | 上年度末 | | 本报告期末 | | --- | --- | --- | --- | --- | | | | 调整后 | 调整前 | 比上年度末 | | | | | | 增减(%) | | 总资产 ...

Financial Performance - Total revenue for 2017 reached ¥45.05 billion, a 4.14% increase compared to ¥43.26 billion in 2016[20]. - Net profit attributable to shareholders was ¥363.20 million, reflecting a 9.34% increase from ¥332.17 million in 2016[20]. - Basic earnings per share remained stable at ¥0.20, unchanged from 2016, while diluted earnings per share also stood at ¥0.20[21]. - The net cash flow from operating activities significantly improved to ¥2.85 billion, a 552.98% increase from a negative cash flow of ¥628.56 million in 2016[20]. - Total assets increased by 4.64% to ¥67.25 billion from ¥64.26 billion in 2016[20]. - The weighted average return on equity was 6.79%, slightly up from 6.75% in 2016[21]. - Non-recurring gains and losses amounted to ¥44.33 million in 2017, compared to ¥28.18 million in 2016[25]. - The company reported a significant increase in net assets attributable to shareholders, reaching ¥6.63 billion, a 40.51% increase from ¥4.72 billion in 2016[20]. - The company achieved operating revenue of CNY 44.99 billion, a year-on-year increase of 4.12%[43]. - The total profit reached CNY 513 million, reflecting a growth of 9.65% compared to the previous year[43]. Dividend and Share Capital - The company plans to distribute a cash dividend of 0.62 RMB per 10 shares, totaling approximately 112.5 million RMB for the year 2017[5]. - The total share capital as of the end of 2017 was 1,814,500,000 shares[5]. - The net profit attributable to ordinary shareholders for 2017 was 363,203,419.99 RMB, with a dividend payout ratio of 30.97%[111]. - The company did not propose any cash dividends or stock distributions for the year 2016[110]. - The cash dividend policy was revised and approved by the board in 2017, aligning with regulatory guidelines[109]. Audit and Compliance - The company received a standard unqualified audit report from Da Xin Accounting Firm[5]. - The company has not encountered any non-standard audit opinions during the reporting period[122]. - The company received a warning letter from the China Securities Regulatory Commission on December 26, 2017, regarding compliance issues[133]. - The company aims to enhance compliance with financial regulations and improve the management of fund occupations[121]. Risk Factors and Future Outlook - The company has outlined potential risk factors in its future development discussions[7]. - The company faces risks from macroeconomic policies, including potential impacts from fixed asset investment and real estate regulation[104]. - The company is addressing the risk of accounts receivable due to potential slowdowns in the real estate sector and infrastructure investment[105]. - The company plans to continue expanding its market presence and investing in new technologies to drive future growth[20]. Investment and Projects - The company has undergone a retrospective adjustment in accounting methods for investment properties, impacting the financial results reported[20]. - The company has been involved in various construction projects, including public and civil building construction, infrastructure construction, and related services[29]. - The company operates under two main business models: construction contract model and financing contract model, with a focus on public-private partnership (PPP) and build-operate-transfer (BOT) models for infrastructure projects[30][31]. - The company has invested a total of 69.44131 million RMB in 7 investment projects, with 65.86674 million RMB allocated to equity investments[88]. Employee and Social Responsibility - The company has provided employment opportunities for 2,190 individuals, including college graduates and veterans, as part of its social responsibility initiatives[143]. - The company has actively engaged in environmental protection efforts, adhering to ISO 14001:2015 standards and implementing measures to control dust and noise during construction[144]. - The company has strengthened its quality management in engineering projects according to ISO 9001:2015, aiming to create high-quality projects and enhance its brand image[144]. Corporate Governance - The company has a total of 8 directors, including 3 independent directors, ensuring compliance with governance standards[186]. - The company has 6 members in the supervisory board, including 3 employee representatives, maintaining legal compliance in its structure[186]. - The company has established a robust information disclosure mechanism, ensuring compliance with relevant regulations and timely communication of information[187]. - The company has conducted multiple shareholder meetings to review and approve key reports and proposals, ensuring transparency and accountability[185].

一、 重要提示 二、 公司基本情况 2017 年第三季度报告 公司代码：600939 公司简称：重庆建工 重庆建工集团股份有限公司 2017 年第三季度报告 1 / 21 | 目录 | | --- | | 一、 | 重要提示 | 3 | | --- | --- | --- | | 二、 | 公司基本情况 | 3 | | 三、 | 重要事项 | 6 | | 四、 | 附录 | 10 | 2017 年第三季度报告 2.1 主要财务数据 | | | | | | 单位：元 币种：人民币 | | | | --- | --- | --- | --- | --- | --- | --- | --- | | | 本报告期末 | | 上年度末 | | | 本报告期末比上 | | | | | | | | 年度末增减(%) | | | | 总资产 | 62,308,494,474.17 | | 63,662,647,875.84 | | -2.13 | | | | 归属于上市公司股东 的净资产 | 4,976,208,605.50 | | 4,270,420,004.34 | | | | 16.53 | | | 年初至报告期末 | ...

Financial Performance - The company's operating revenue for the first half of 2017 was approximately CNY 21.18 billion, a decrease of 0.70% compared to the same period last year[19]. - The net profit attributable to shareholders for the first half of 2017 was approximately CNY 140 million, down 26.85% year-on-year[19]. - The net profit attributable to shareholders after deducting non-recurring gains and losses was approximately CNY 122 million, a decrease of 30.19% compared to the previous year[19]. - Basic earnings per share for the first half of 2017 were CNY 0.08, down 33.33% from CNY 0.12 in the same period last year[21]. - The weighted average return on equity decreased by 1.50 percentage points to 2.98% compared to the previous year[21]. - The decrease in net profit was primarily due to a reduction in revenue from project settlements compared to the previous year[22]. - The company reported a net loss of 693,948 yuan for the first half of 2017, with total assets amounting to 59,333,537 yuan, representing a 3.27% increase[104]. - The net profit attributable to shareholders of the parent company was CNY 139,996,034.47, down from CNY 191,372,173.26, representing a decrease of 26.7%[123]. - The company's net profit for the first half of 2017 was CNY 397,051,016.51, a significant increase from CNY 152,168,253.73 in the same period last year, representing a growth of approximately 160%[126]. Assets and Liabilities - The total assets at the end of the reporting period were approximately CNY 62.03 billion, a decrease of 2.57% from the end of the previous year[20]. - The net assets attributable to shareholders at the end of the reporting period were approximately CNY 4.95 billion, an increase of 15.89% from the end of the previous year[20]. - Total liabilities decreased from ¥59,148,134,213.08 to ¥56,830,811,148.71, a reduction of approximately 5.3%[116]. - The company's equity totaled CNY 3,863,803,096.18, an increase from CNY 2,911,295,139.06, reflecting a growth of 32.7%[121]. - The total amount of guarantees provided by the company, excluding those to subsidiaries, was 3.01 billion RMB, while guarantees to subsidiaries amounted to 21.86 billion RMB, totaling 24.87 billion RMB[90]. Cash Flow - The net cash flow from operating activities increased by 218.62% year-on-year, reaching approximately CNY 898 million[22]. - The net cash flow from operating activities was CNY 898,181,232.25, a turnaround from a negative cash flow of CNY -757,176,941.04 in the previous year[129]. - Cash inflow from financing activities totaled CNY 7,054,348,178.24, compared to CNY 5,315,490,000.00 in the same period last year, marking an increase of about 32.7%[130]. - The company reported a cash outflow from financing activities of CNY 8,578,047,183.89, which is higher than CNY 6,798,377,123.71 in the previous year, leading to a net cash flow from financing activities of CNY -1,523,699,005.65[130]. Market Position and Strategy - The construction industry in China saw a total output value of 8.59 trillion, with a year-on-year growth of 10.9% in the first half of 2017, indicating a strong market environment for the company[29]. - The company has maintained a competitive edge in the local market, being ranked among the top 500 Chinese enterprises for 14 consecutive years and among the top 25 construction companies for 11 years[32]. - The company is actively expanding its EPC engineering market by setting up an EPC engineering division, aiming to enhance its service offerings and market reach[34]. - The company is leveraging national strategies such as the Belt and Road Initiative and the Yangtze River Economic Belt to explore new growth opportunities in infrastructure and urbanization projects[30]. - The company secured construction contracts worth CNY 30.58 billion, representing a year-on-year growth of 33.27%, with infrastructure contracts increasing by 107.83%[37]. Research and Development - The company has accumulated 389 patents and established a robust technical management system, which supports its capabilities in high-rise building, highway, and large-span bridge construction[34]. - Research and development expenses decreased by 24.57% to CNY 11.05 million, reflecting a reduction in spending on innovation[41]. - The company is actively pursuing technological innovation and has established a research and development platform in collaboration with educational institutions[38]. - The company obtained 13 patents during the reporting period, including 7 invention patents, and completed 18 technical innovation project assessments[38]. Risks and Challenges - The company anticipates risks related to rising construction material prices, which could increase costs and affect supply quality, prompting a strategy of centralized procurement to mitigate these risks[64]. - The company is facing potential risks from accounts receivable due to a slowdown in the real estate sector, leading to increased collection challenges, and plans to enhance contract management and collection efforts[65]. - The construction industry is experiencing intensified competition, with the company focusing on strategic collaborations and market expansion to maintain and grow its market share[66]. Corporate Governance and Commitments - The company has not proposed any profit distribution or capital reserve increase for the first half of 2017, indicating a focus on reinvestment[71]. - The company has committed to not engaging in any business activities that directly or indirectly compete with Chongqing Construction and its subsidiaries[73]. - The company will minimize related transactions with Chongqing Construction and its subsidiaries[74]. - The company’s controlling shareholder will not reduce its holdings in the company within two years after the lock-up period expires[74]. - The company has made commitments regarding the authenticity and completeness of its financial disclosures[75]. Legal and Compliance - There are multiple ongoing significant litigation and arbitration cases involving construction contract disputes, with amounts involved reaching up to 5,000,000 RMB in one case[83]. - The company has committed to compensating investors for any losses incurred due to non-fulfillment of share repurchase commitments[78]. - The company has appointed Da Xin Accounting Firm as the auditor for the fiscal year 2017, following the resolution passed at the annual shareholders' meeting on May 25, 2017[80]. Financial Reporting and Accounting Policies - The financial statements are prepared based on the principle of ongoing concern, ensuring compliance with accounting standards[160]. - The company includes all subsidiaries in its consolidated financial statements, ensuring uniform accounting policies across the group[166]. - The company recognizes foreign currency transactions at the exchange rate on the transaction date, with differences accounted for in the current period's profit or loss[171]. - The company recognizes financial instruments as financial assets or liabilities upon entering into contracts, with initial classification based on the intent and ability to hold them[174].