HTGD(SH:600487)2020-08-30 16:00Consolidated Financial Statements - The company's consolidated financial statements include all subsidiaries, with adjustments made for non-uniform accounting policies and periods to align with the parent company's standards[157] - For non-common control business combinations, the company does not adjust the opening balance of the consolidated balance sheet and includes the subsidiary's income, expenses, and cash flows from the acquisition date to the reporting period end[158] - When disposing of subsidiaries, the company includes the subsidiary's income, expenses, and cash flows from the beginning of the period to the disposal date in the consolidated financial statements[159] - The company reclassifies other comprehensive income related to equity investments in subsidiaries as investment income upon losing control[159] - The company adjusts capital surplus for the difference between the cost of acquiring minority interests and the proportionate share of the subsidiary's net assets[160] Joint Arrangements - The company classifies joint arrangements as either joint operations or joint ventures, recognizing assets and liabilities based on its share in the arrangement[162] Cash Equivalents - Cash equivalents are defined as investments with a maturity of three months or less, high liquidity, and minimal value fluctuation risk[163] Foreign Currency Transactions - Foreign currency transactions are recorded using the spot exchange rate at the transaction date, with exchange differences recognized in profit or loss[164] Financial Assets Classification - Financial assets are classified based on the company's business model and the contractual cash flow characteristics of the financial asset[165]