ChatDOC/OCRFlux-bench-single huggingface dataset:
# KEY AUDIT MATTERS (continued)

Impairment assessment of intangible assets, construction in progress (“CIP”) and property, plant
and equipment (“PP&E”) of Full Gold
Refer to notes 14, 15, 16 to the consolidated financial statements and the accounting policies on page
80.
The Key Audit Matter	How the matter was addressed in our audit
• comparing the long-term growth rate adopted in
the discounted cashflow forecast with those of
comparable companies and external market data;
and
• obtaining from management sensitivity analyses of
the key assumptions, including future gold prices,
future production quantities and future gross profit
margins, adopted in the discounted cashflow
forecast prepared by management and assessing
the impact of changes in the key assumptions to
the conclusions reached in the impairment
assessments and whether there were any
indicators of management bias.

# INFORMATION OTHER THAN THE CONSOLIDATED FINANCIAL STATEMENTS AND AUDITOR’S REPORT THEREON

The Directors are responsible for the other information. The other information comprises all the information included in the annual report, other than the consolidated financial statements and our auditor’s report thereon.

Our opinion on the consolidated financial statements does not cover the other information and we do not express any form of assurance conclusion thereon.

In connection with our audit of the consolidated financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the consolidated financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated.

If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.
附註	貴集團	貴公司
於6月30日	於2012年
9月30日	於2012年
6月30日	於2012年
9月30日
2010年	2011年	2012年
千港元	千港元	千港元	千港元	千港元	千港元
流動負債
貿易應付賬款及
應付票據	22	81,691	89,501	120,354	113,621	–	–
其他應付款項及
應計費用	22	51,931	81,356	73,501	91,101	13,590	14,196
應付一家中間控股
公司款項	23	26,853	28,250	–	–	–	–
應付一名董事款項	23	–	–	33,483	33,204	–	–
應付同系附屬公司
款項	23	61,699	52,177	316	–	–	–
應付附屬公司款項	17	–	–	–	–	9,909	12,162
應付股息	17	–	–	–	16,290	–	16,290
稅項負債	12,359	13,850	19,154	26,807	–	–
融資租賃責任
－一年內到期	24	236	171	–	–	–	–
銀行借款	25	186,450	193,449	285,520	273,279	–	–
財務擔保負債	32(i)	–	–	4,000	3,500	–	–
421,219	458,754	536,328	557,802	23,499	42,648
流動資產（負債）淨值	27,007	185,232	376,798	427,498	(17,974)	1,767
總資產減流動負債	298,014	481,967	436,095	485,958	48,753	68,494
附註	貴集團	貴公司
2010年	於6月30日
2011年	2012年	於2012年
9月30日	於2012年
6月30日	於2012年
9月30日
千港元	千港元	千港元	千港元	千港元	千港元
資本及儲備
股本	26	–	–	100	100	100	100
儲備	17	277,069	452,015	377,019	420,375	48,653	68,394
貴公司擁有人應佔權益	277,069	452,015	377,119	420,475	48,753	68,494
非控股權益	12,458	16,413	37,829	39,451	–	–
權益總額	289,527	468,428	414,948	459,926	48,753	68,494
非流動負債
融資租賃責任
－一年後到期	24	274	103	–	–	–	–
遞延稅項負債	27	8,213	13,436	21,147	26,032	–	–
8,487	13,539	21,147	26,032	–	–
298,014	481,967	436,095	485,958	48,753	68,494
Notes
附註	2016
二零一六年	2015
二零一五年
HK$’000
千港元	HK$’000
千港元
Non-current assets 非流動資產
Plant and equipment 廠房及設備	19	4,391	15,291
Interests in associates 於聯營公司權益	22	6,129	28,807
Interests in joint ventures 於合營企業權益	23	212,525	221,623
Deposits paid 已付按金	21	–	20,000
Contingent consideration receivable 應收或然代價	24	–	4,731
223,045	290,452
Current assets 流動資產
Inventories 存貨	25	1,262	3,290
Trade and other receivables 貿易及其他應收款項	26	36,085	42,243
Deposits paid 已付按金	21	20,000	–
Held-for-trading investments 持作買賣投資	28	411	–
Bank balances and cash 銀行結餘及現金	29	2,388	2,547
60,146	48,080
Current liabilities 流動負債
Trade and other payables 貿易及其他應付款項	30	117,835	96,762
Other borrowings 其他借貸	31	70,500	69,200
Obligations under finance 融資租賃承擔
leases – current portion －即期部分	32	569	611
Convertible bonds 可換股債券	33	97,781	325,307
Derivative financial liability 衍生金融負債	27	–	17,785
286,685	509,665
Net current liabilities 流動負債淨額	(226,539)	(461,585)
Total assets less current liabilities 總資產減流動負債	(3,494)	(171,133)
Non-current liabilities 非流動負債
Obligations under finance 融資租賃承擔
leases – non-current portion －非即期部分	32	870	1,585
Promissory notes payable 應付承兌票據	34	–	18,925
Deferred income 遞延收入	40	–	127
870	20,637
Net liabilities 負債淨值	(4,364)	(191,770)
Notes
附註	2016
二零一六年	2015
二零一五年
HK$’000
千港元	HK$’000
千港元
Cailpta and reserves 資本及儲備
Share cailpta 股本	35	52,836	5,284
Reserves 儲備	(54,642)	(195,659)
Equity attributable to owners 本公司擁有人應佔權益
of the Company	(1,806)	(190,375)
Non-controlling interests 非控股權益	(2,558)	(1,395)
Total deficits 總虧絀	(4,364)	(191,770)

The consolidated financial statements on pages 96 to 238 were approved and authorised for issue by the board of directors on 27 March 2017 and are signed on its behalf by:

第96至238頁之綜合財務報表已於二零一七年三月二十七獲董事會批准及授權刊發，並由下列人士代表簽署︰

Yu Sau Lai
余秀麗	Lam Raymond Shiu Cheung
林兆昌
Director
董事	Director
董事
income tax rate (25%), except for the enterprises which enjoy preferential tax treatments. According to the Notice on Transition Preferential Treatment Policy Relating to Implementation of Enterprise Income Tax which become effective on January 1, 2008, for enterprises that originally enjoyed a preferential tax treatment with fixed periods of exemptions and reductions, such as “Two years of exemption, Three years of reduction by 50%” and “Five years of exemption, Five years of reduction by 50%”, they shall continue to enjoy these preferential treatments and terms under the original tax levy law, administrative regulations and regulations even upon implementation of the Enterprise Income Tax Law until the expiration of such treatments. However, for enterprises which have yet to see profits and hence been unable to enjoy the preferential tax treatment, the preferential period for them will start to calculate from the year 2008.

On April 11, 2008, the State Administration of Taxation issued a Notice on the Payment of Income Tax of Property Development Enterprises . This Notice stipulated that for the enterprises which prepay the income tax on quarterly or monthly basis according to their yearly profit, the profit will be calculated from the pre-sale income and adjusted based on the actual profit after the completion of the property.

# Business Tax

Under the PRC Interim Regulation on Business Tax of 1993, as amended in 2008, services in mainland China are subject to business tax. Taxable services include sale of real property in mainland China. Business tax rate is between 3% to 20% depending on the type of services provided. Sale of real properties and other improvements on the land attract a business tax at the rate of 5% of the turnover of the selling enterprise payable to the relevant local tax authorities.

Pursuant to the Notice of the SAT on Business Tax of the Land Use Right Reclaimed to the Land Owner issued on March 27, 2008 , when the land user returns the land use rights to the land owner, the business tax can be exempted.

On January 27, 2011, the Ministry of Finance and the State Administration of Taxation issued the Notice on Adjusting the Policy of Business Tax on Re-sale of Personal Residential Properties , which states that, business tax is imposed on the full amount of the sale income, upon the transfer a residence by an individual within five years from the purchase date. For the transfer of non-ordinary residence which is more than five years from the purchase date, the business tax is to be levied on the difference between the sale income and the purchase price. In the case of an ordinary residence, the business tax is exempted if that transfer occurs after five years from the purchase date. It also states that from January 27, 2011 Notice on Adjusting Policy of Business Tax on Re-sale of Personal Residential Properties issued on December 22, 2009 shall cease to be effective.

# Land Appreciation Tax

Under the PRC Interim Regulation on Land Appreciation Tax of 1993 and its implementing rules of 1995, LAT applies to both domestic and foreign investors in real properties
in mainland China, irrespective of whether they are corporate entities or individuals. The tax is payable by a taxpayer on the appreciation value derived from the transfer of land use rights, buildings or other facilities on such land, after deducting the “deductible items” that include the following:

• payment made to acquire land use rights;

• costs and charges incurred in connection with land development;

• construction costs and charges in the case of newly constructed buildings and facilities;

• assessed value in the case of old buildings and facilities;

• taxes paid or payable in connection with the transfer of land use rights, buildings or other facilities on such land; and

• other items allowed by the Ministry of Finance.

The tax rate is progressive and ranges from 30% to 60% of the appreciation value as compared to the “deductible items” as follows:

Appreciation value	LAT rate
Portion not exceeding 50% of deductible items . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	30%
Portion over 50% but not more than 100% of deductible items . . . . . . . . . . . . . . . . . . .	40%
Portion over 100% but not more than 200% of deductible items . . . . . . . . . . . . . . . . . .	50%
Portion over 200% of deductible items . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	60%

Exemption from LAT is available to the following cases:

• Taxpayers constructing ordinary residential properties for sale (i.e. the residences built in accordance with the local standard for general residential use, excluding deluxe apartments, villas, resorts etc.), where the appreciation amount does not exceed 20% of the sum of the deductible items;

• Real estate taken over and repossessed according to laws due to the construction requirements of the state;

• Due to redeployment of work or improvement of living standard, transfers by individuals of originally self-used residential properties, provided that the transferor has occupied the property as his or her residence for five years or longer and has obtained the relevant tax authority’s approvals.

According to the Notice on the Levy and Exemption of Land Appreciation Tax for Development and Transfer Contracts signed before January 1, 1994 issued by the Ministry of Finance and the State Administration of Taxation in January 1995, the LAT regulation does not apply to the following transfers of land use rights:

• real estate transfer contracts signed before January 1, 1994; and
# APPENDIX I ACCOUNTANT’S REPORT

# II. NOTES TO THE HISTORICAL FINANCIAL INFORMATION—continued

# 39 Related party transactions—continued

# (c) Year end balances with related parties—continued

All the balances with related parties above were unsecured and repayable within one year.

# (d) Loans to related parties

As of December 31,	As of March 31,
2015	2016	2017	2017	2018
RMB’000	RMB’000	RMB’000	RMB’000	RMB’000
(Unaudited)
Loans to associates:
At theb eiignnng of the year ........................	—
76,463	74,329	74,329	62,143
Loans advanced ..................................	82,900	98,092	1,500	—
50,000
Loans repaid ....................................	(7,217)	(102,953)	(14,000)	(11,000)	(53,874)
Interest charged . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	887	5,732	3,481	894	771
Interest received ..................................	(107)	(3,947)	(1,845)	(507)	(773)
Currency translation differences . . . . . . . . . . . . . . . . . . . . .	—
942	(1,322)	(120)	—
At the end of the year/period ........................	76,463	74,329	62,143	63,596	58,267

# (e) Loans from related parties

As of December 31,	As of March 31,
2015	2016	2017	2017	2018
RMB’000	RMB’000	RMB’000	RMB’000	RMB’000
(Unaudited)
Loans from associates:
At theb eiignnng of the year .......................	—
31,184	50,873	50,873	51,336
Loans received .................................	31,156	19,425	—
—
—
Loans repaid ...................................	—
—
—
—
(9,250)
Interest charged . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	28	264	463	116	159
Interestp aid ...................................	—
—
—
—
—
At the end of the year/period ......................	31,184	50,873	51,336	50,989	42,245

# (f) Key management compensation

Year ended December 31,	Three months ended
March 31,
2015	2016	2017	2017	2018
RMB’000	RMB’000	RMB’000	RMB’000	RMB’000
(Unaudited)
Salaries .......................................	7,112	3,774	6,113	1,692	4,053
Discretionarby onuses ............................	1,577	3,572	9,550	960	—
Share-based compensation ........................	154,841	314,575	186,095	60,829	127,883
Emlpoyer’s contribution top ension schedule . . . . . . . . . .	428	825	1,067	145	188
163,958	322,746	202,825	63,626	132,124

# 40 Events after the reporting period

On June 17, 2018, pursuant to the shareholders’ resolution, each existing issued and unissued share of US\$0.000025 each in the share capital of the Company were subdivided into 10 shares of US\$0.0000025 each (“Share Subdivision”), following which the number of authorized shares of the
# APPENDIX I ACCOUNTANT’S REPORT

# II. NOTES TO THE HISTORICAL FINANCIAL INFORMATION—continued

# 40 Events after the reporting period—continued

Company became 6,883,856,790 Class A ordinary shares, 28,012,081,370 Class B ordinary shares, and 10,512,504,810 convertible redeemable preferred shares. The number of outstanding Class A ordinary shares and Class B ordinary shares became 6,695,187,720 and 3,741,581,500, respectively, the latter of which included the additional shares issued to Lei Jun on April 2, 2018 as detailed below.

On April 2, 2018, the Company issued 63,959,619 Class B ordinary shares (or 639,596,190 Class B ordinary shares following the Share Subdivision) at par value to Smart Mobile Holdings Limited, an entity whose interest is held on trust for the benefit of Lei Jun and his family members, to reward Lei Jun for his contribution to the Company. Accordingly, RMB9,827,157,000 was recognized as share-based compensation expenses on April 2, 2018 by the Group.

On March 29, 2018, iQIYI Inc. (“iQIYI”), an investment engaging in the provision of internet video streaming services in mainland China, for which the Group accounted as long-term investments measured at fair value through profit or loss, has undergone initial public offering by listing certain of its new ordinary shares on the Nasdaq Stock Exchange. The conversion of the preference shares in iQIYI owned by the Group into ordinary shares was completed on April 2, 2018, following which the Group reclassifies the investment in associate as accounted for using the equity method.

# III. Subsequent Financial Statements

No audited financial statements have been prepared by the Company or any of the companies now comprising the Group in respect of any period subsequent to March 31, 2018 and up to the date of this report.

Save as disclosed in this report, no dividend or distribution has been declared or made by the Company or any of the companies now comprising the Group in respect of any period subsequent to March 31, 2018.
Attributable to owners of the Company	Non-
controlling
interests	Total
equity
Share
capital	Share
premium	Share
option
reserve	Revaluation
reserve	Other
reserve	Retained
earnings	Total
HK$’000
(note 29)	HK$’000	HK$’000
(note 30)	HK$’000
(note 30)	HK$’000
(note 30)	HK$’000
(note 30)	HK$’000	HK$’000	HK$’000
At 1 April 2020	4,060	110,371	4,100	–	36,311	19,791	174,633	–	174,633
Profit for the year	–	–	–	–	–	16,124	16,124	(150)	15,974
Other comprehensive income:
Net change in financial assets at fair
value through other
comprehensive income	–	–	–	31	–	–	31	–	31
Total comprehensive income
for the year	–	–	–	31	–	16,124	16,155	(150)	16,005
Recognition of equity settled
share-based payment (note 31)	–	–	1,359	–	–	–	1,359	–	1,359
Lapse of share options	–	–	(385)	–	–	385	–	–	–
Dividends (note 12)	–	–	–	–	–	(19,892)	(19,892)	–	(19,892)
Acquisition of subsidiaries (note 35)	–	–	–	–	–	–	–	1,546	1,546
At 31 March 2021	4,060	110,371	5,074	31	36,311	16,408	172,255	1,396	173,651
Attributable to owners of the Company	Total
equity
Share
capital	Share
premium	Share
option
reserve	Other
reserve	Retained
earnings
HK$’000
(note 29)	HK$’000	HK$’000
(note 30)	HK$’000
(note 30)	HK$’000
(note 30)	HK$’000
At 1 April 2019	398	–	730	35,913	21,788	58,829
Arising on reorganisation (note 29)	(398)	–	–	398	–	–
Capitalisation issue of shares
(note 29)	3,280	(3,280)	–	–	–	–
Issue of shares under public offer and
placing (note 29)	720	120,240	–	–	–	120,960
Share issue expenses	–	(11,728)	–	–	–	(11,728)
Profit and total comprehensive
income for the year	–	–	–	–	14,150	14,150
Exercise of share options
(notes 29 and 31)	60	5,139	(1,622)	–	–	3,577
Recognition of equity settled share-
based payments (note 31)	–	–	4,992	–	–	4,992
Dividends (note 12)	–	–	–	–	(16,147)	(16,147)
At 31 March 2020	4,060	110,371	4,100	36,311	19,791	174,633
of force constants.

There exists Wigner theorem [23] about group-theoretical classification of the linear nor-mal modes. According to this theorem, the modes are classified by irreducible representations (irreps) of the symmetry group \( G _ { 0 } \) of the system in equilibrium. In this way, we can introduce the basis \( \Phi = \{ \phi _ { j } | j = 1 . . N \} \) in the space of all possible atomic displacements, constituted by the complete set of basis vectors of the irreps entering into the mechanical representation of the considered system. Therefore, any vibrational regime \( \mathbf { X } ( t ) = \{ x _ { 1 } ( t ) , x _ { 2 } ( t ) , \ldots , x _ { n } ( t ) \} \) in this system can be decomposed into the above basis with coefficients depending on time t:

\[ \mathbf { X } ( t ) = \sum _ { j = 1 } ^ { N } c _ { j } ( t ) \phi _ { j } \equiv ( C ( t ) , \Phi ) . \eqno ( 3 ) \]

In this equation, each term \( c _ { j } ( t ) \phi _ { j } \) can be considered as nonlinear normal mode according to the definition (1). Indeed, the vector multiplier \( \phi _ { j } \) determines the displacement pattern of all atoms, i.e. the space structure of NNM, while \( c _ { j } ( t ) \) determines time-evolution of the mode. However, for brevity, we often use the term nonlinear normal mode (or vibrational mode) individually for \( \phi _ { j } \), as well as for \( c _ { j } ( t ) \).

The basis vectors \( \phi _ { j } \) correspond to different irreps \( \Gamma _ { n } \) of the group \( G _ { 0 } \) and, therefore, the displacement vector X(t) in (3) can be written as the sum of contributions associated with individual representations of the equilibrium symmetry group \( G _ { 0 } \):

\[ \mathbf { X } ( t ) = \sum ( \mathbf { C } _ { n } ( t ) , \Phi [ \Gamma _ { n } ] ) . \eqno ( 4 ) \]

Here, \( \Phi [ \Gamma _ { n } ] \) is the set of basis vectors of the irrep \( \Gamma _ { n } \).

According to Wigner theorem, the small vibrations of the molecule associated with the different irreducible representations \( \Gamma _ { n } \) are independent from each other. It means that if one excite (by using the appropriate initial conditions when solving linear differential equations) a dynamical regime X(t) corresponding to a given irrep \( \Gamma _ { n } \), this regime can never leads to excitation of the modes belonging to another irreps in the decomposition (4). Therefore, one can ask: “What will happen if we consider large and, therefore, nonlinear vibrations of the molecule?” The theory of the bushes of nonlinear normal modes starts from this question.

The answer was given in Ref. [6] (see also [8], devoted to discussion of the bush theory). It turns out that there exist certain selection rules for excitation transfer from one mode to another. These rules are originate from some group-theoretical restrictions which can be written as a certain system of linear algebraic equations [6]. In particular, one can deduce from this system that excitation from the mode with the given symmetry group G can
transfer only to those nonlinear normal modes whose own symmetry is higher or equal to G. The above selection rules lead to possibility for existence of bushes of NNMs.

Each bush represents a set of NNMs that conserves the energy of initial excitation until it loses stability because of the phenomenon similar to the parametric resonance with some modes outside a given bush. This phenomenon occurs if amplitudes of some bush modes attain sufficiently large values (see details in [8, 10]).

Every bush possesses its own symmetry that is determined by intersection of all symmetry groups of its modes. As was already mentioned, when the given bush loses stability, it transforms into another bush with lower symmetry and with higher dimension.

Let us consider the simplest bushes for nonlinear vibrations of \( S F _ { 6 } \) molecule using some results obtained in [14]. In the equilibrium state, depicted in Fig. 1, the molecule \( S F _ { 6 } \) possesses point symmetry group \( G _ { 0 } = O _ { h } \). All vibrational modes for this molecule, classified by irreps of the group \( O _ { h } \), can be found in Table. 3 in [14] [three translational modes must be excluded since the central atom (S) is supposed to be immovable].

For the present consideration, we need explicit forms of the displacement patterns of NNMs \( \phi _ { 1 } \), \( \phi _ { 2 } \), \( \phi _ { 3 } \), corresponding to one-dimensional irrep \( \Gamma _ { 1 } \), two-dimensional irrep \( \Gamma _ { 5 } \) and three-dimensional irreps \( \Gamma _ { 1 0 } \). These displacement patterns are given in Table I.

TABLE I. Displacement patterns of the NNMs in \( S F _ { 6 } \) molecule

Irrep	NNM	Pattern
Γ1	\( \phi _ { 1 } \)	1 \( { \underset { 6 } { = } } ( 0 , 0 , - 1 | - 1 , 0 , \) 0|0, −1, 0|1, 0, 0|0, 1, 0|0, 0, 1|)√
Γ5	\( \phi _ { 2 } \)	\( \begin{array} { r } { \frac { 1 } { \sqrt { 1 2 } } ( 0 , 0 , 2 | - 1 , 0 , 0 | 0 , - 1 , 0 | 1 , 0 , 0 | 0 , 1 , 0 | 0 , 0 , - 2 | ) } \end{array} \))
Γ10	\( \phi _ { 3 } \)	\( \begin{array} { r } { \frac { 1 } { \sqrt { 1 2 } } ( 0 , 0 , - 2 | 0 , 0 , 1 | 0 , 0 , 1 | 0 , 0 , 1 | 0 , 0 , 1 | 0 , 0 , - 2 | } \end{array} \))

In this table, for each fluorine atom, according to the numbering in Fig. 1, we point out three coordinates \( x , y , z \), which determines displacement of the nucleus of this atom from the equilibrium position. One can see from Table 1 that the molecule shape in the vibrational regime, corresponding to the mode \( \phi _ { 1 } \) represents, at any moment t, the regular octahedron. Its size vibrates in time becoming larger or lesser in comparison with the octahedron corresponding to the equilibrium state. This NNM is called “breathing” mode. It represents one-dimensional bush with symmetry group \( O _ { h } \). The symmetry group of the breathing mode, \( O _ { h } , \), is higher than that of each other vibrational mode and, therefore, according to the above mentioned selection rules, the excitation from this mode cannot