Central China Land Media Co., Ltd.
中原大地传媒股份有限公司
Actuarial Valuation
in Accordance with Chinese Accounting Standard for Business
Enterprises No. 9
as of January 1, 2013, December 31, 2013, and December 31, 2014
精算评估报告
根据中国企业会计准则第 9号
于 2013年 1月 1日、2013年 12月 31日及 2014年 12月 31日
Confidential保密
April 2, 2015
2015年4月2日
The information contained in this report was prepared for the internal use of Central China Land Media Co., Ltd. (including meeting the disclosure requirements) and their auditors in connection with actuarial valuations. It is neither intended nor necessarily suitable for other purposes. Further distribution or use of all or part of this report to other parties is expressly prohibited without TowersWatson’s prior written consent.
本报告包含的所有信息仅适用于中原大地传媒股份有限公司内部管理（包括满足其披露要求），及其审计师对精算评估所进行的相关审计工作。本报告不得且不适用于其它任何目的。未经韬睿惠悦书面允许，禁止对本报告全部或部分内容向任何第三方进行传播或使用。
Table of Contents
1. EXECUTIVE SUMMARY············································································································· 1 2. ACTUARIALCERTIFICATION··································································································· 10 3. VALUATION BASIS·················································································································· 11 4. KEY VALUATION RESULTS······································································································ 20 APPENDICES:
A. Summary of benefit provision changes by subsidiaries
B. Average yearly reimbursed medical claims by subsidiaries (1/1/2011– 12/31/2013 and 1/1/2012– 12/31/2014)
C. Actuarial valuation results
目录
1. 概要········································································································································· 1 2. 精算证明书······························································································································ 10 3. 精算评估基础··························································································································· 11 4. 精算评估主要结果····················································································································· 20附件：
A．分单位的福利政策变化总结
B．分单位的年平均医疗报销水平（2011年1月1日–2013年12月31日及2012年1月1日–2014年12月31日）C．精算评估结果
Central China Land Media Co., Ltd.中原大地传媒股份有限公司 1 1 EXECUTIVE SUMMARY概要
 Towers Watson has been retained by Central China Land Media Co., Ltd.(CCLM) to prepare this report in determining the liabilities and expenses of the following benefits sponsored by CCLM under Chinese Accounting Standard for Business Enterprises No. 9 (“CAS 9”):
 Post-employment benefits for civil retirees and retirees granted by March 31, 2013 (“Pre-existing civil retirees and retirees”), and post-employment benefits for beneficiaries of deceased employees granted by March 31, 2013
(“Pre-existing beneficiaries”)
 Termination benefits for internal retirees who satisfied relevant internal retirement requirements granted by March 31, 2013 (“Pre-existing internal retirees”).
 This report is provided subject to the terms set out herein and in our consulting services agreement dated December 15, 2014 and any accompanying or referenced terms and conditions.
韬睿惠悦咨询公司受聘于中原大地传媒股份有限公司（“大地传媒”）撰写本报告。本报告根据中国企业会计准则第9号（“CAS9”），对大地传媒提供的如下福利的负债与费用进行精算评估：
截止2013年3月31日前办理离退休手续的离退休人员（“原有离退休人员”）的离职后福利，以及截止 2013年3月31日前享有资格的已故员工遗属（“原有遗属”）的离职后福利
截止2013年3月31日前符合国家相关内退条件的内退人员（“原有内退人员”）的辞退福利。
本报告的提供受限于在此所包含的条款及我们于2014年12月15日签订的咨询服务协议和任何附随的或引用的条款和条件。
Central China Land Media Co., Ltd.中原大地传媒股份有限公司 2 Specifically, the following actuarial valuation results are presented:
 Funded status as of January 1, 2013 and the expense for the next 12 months
 Funded status as of December 31, 2013 and the expense for the next 12 months
 Funded status as of December 31, 2014 and the expense for the next 12 months.
精算评估结果主要包括以下内容：
2013年1月1日时点的资金债务状况及未来12个月的费用
2013年12月31日时点的资金债务状况及未来12个月的费用
2014年12月31日时点的资金债务状况及未来12个月的费用。
Central China Land Media Co., Ltd.中原大地传媒股份有限公司 3 CCLM provides Pre-existing civil retirees and retirees with the following post-employment benefits in addition to those paid by the government-mandated basic pension and medical program:
 Supplemental pension benefits for some Pre-existing civil retirees and retirees. These benefits are paid for life.
 Supplemental medical reimbursement benefits for some Pre-existing civil retirees and retirees. These benefits are paid for life.
 Basic pension insurance contribution for some pre-existing civil retirees. The benefit is paid for life.
 Basic pension insurance contribution for some pre-existing retirees. The benefit is paid until a predetermined date. Basic medical insurance contribution for some pre-existing civil retirees. The benefit is paid for life.
 Basic medical insurance contribution for some pre-existing retirees. The benefit is paid until a predetermined date. Supplemental medical allowance and contribution of arrangement for serious disease for some pre-existing retirees. These benefits are paid for life.
 Lump-sum benefits for some Pre-existing civil retirees and retirees.
 Supplemental lump-sum death benefit for some Pre-existing civil retirees and retirees upon their death.
大地传媒在国家规定的基本养老、医疗保险制度之外，为原有离退休人员提供如下离职后福利：
部分原有离退休人员的补充养老福利，此福利提供至其身故为止。
部分原有离退休人员的医疗报销福利，此福利提供至其身故为止。
部分原有离休人员的基本养老保险缴费，此福利提供至其身故为止。
部分原有退休人员的基本养老保险缴费，此福利缴纳至规定日期为止。
部分原有离休人员的单位承担的基本医疗保险缴费，此福利缴纳至其身故为止。
部分原有退休人员的单位承担的基本医疗保险缴费，此福利缴纳至规定日期为止。
部分原有退休人员的单位承担的医药补贴及大病统筹福利，此福利提供至其身故为止。
部分原有离退休人员的未来一次性支付的福利。
部分原有离退休人员未来身故时的一次性统筹外丧葬费福利。
Central China Land Media Co., Ltd.中原大地传媒股份有限公司 4 CCLM provides Pre-existing beneficiaries with the following post-employment benefits:
 Supplemental allowance benefits for Pre-existing beneficiaries. The allowance benefits for the beneficiaries are paid for life for spouses and dependent parents, and are paid until a predetermined date for dependent children.
大地传媒为原有遗属提供以下离职后福利：
原有遗属的补贴福利。若遗属为配偶或父母，则补贴福利提供至其身故为止，若遗属为子女，则补贴福利提供至规定日期。
Central China Land Media Co., Ltd.中原大地传媒股份有限公司 5 CCLM provides Pre-existing internal retirees with the following termination benefits:
 Basic salary for Pre-existing internal retirees until they reach their normal retirement age
 Social insurance contribution for Pre-existing internal retirees until they reach their normal retirement age
 Housing provident fund contribution for some Pre-existing internal retirees until they reach their normal retirement age.
大地传媒为原有内退人员提供如下辞退福利：
原有内退人员内退期间的生活费，直至其达到正常退休年龄为止
原有内退人员内退期间的社会保险缴费，直至其达到正常退休年龄为止
部分原有内退人员的住房公积金缴费，直至其达到正常退休年龄为止。
Central China Land Media Co., Ltd.中原大地传媒股份有限公司 6 We have been informed by CCLM that some subsidiaries have changed the post-employment benefit provisions during 2014. The details of these changes by subsidiaries are shown in Appendix A.
 These changes have been accounted for as past service cost or settlement as of December 31, 2014 under CAS 9. The impact of the past service cost or settlement as of December 31, 2014 on the statement of financial position and income statement has been presented in Appendix C.
大地传媒告知我们，在2014年大地传媒部分下属单位调整了离职后福利政策。分单位的福利政策变化情况详见附件A。
以上变动已根据 CAS9于2014年12月31日时点体现为过去服务成本或结算。过去服务成本或结算对2014年12月31日时点的财务状况表和损益表的影响详见本报告的附件C。
Central China Land Media Co., Ltd.中原大地传媒股份有限公司 7 In preparing the results presented in this report, we have relied upon information provided to us regarding benefits
provisions, participants and assets. We have reviewed this information for overall reasonableness and consistency, but have neither audited nor independently verified this information. The accuracy of the results presented in this report is dependent upon the accuracy and completeness of the underlying information.
 There is no advance funding arrangement for benefits.
韬睿惠悦于本报告提交的评估结果基于我们收到的福利条款、参与人员及资产信息。韬睿惠悦对前述信息进行了整体合理性与一致性的检查，但未对其进行审计和独立的核实。本报告所提交的结果的准确依赖于前述基础信息的准确及完整。
福利均未进行预先的资产提拨安排。
Central China Land Media Co., Ltd.中原大地传媒股份有限公司 8 To comply with related disclosure requirements, CCLM has decided to use January 1, 2013 as the first adoption date for CAS 9.
 According to CAS 9:
 For post-employment benefits, changes as a result of remeasurements of the net defined benefit liability (asset) shall be recognized in other comprehensive income (“OCI”)
 For termination benefits, changes as a result of remeasurements of the net defined benefit liability (asset) shall be recognized in profit or loss for the current period.
 Full actuarial valuations were conducted as of December 31, 2013 and December 31, 2014 in accordance with CAS 9 on the basis of the data and information supplied by CCLM. CCLM informed us that there had been no benefit provision changes or significant movements in participants from January 1, 2013 to December 31, 2013. Based on the full valuation results as of December 31, 2013, funded status at January 1, 2013 and expenses for the next 12 months have been estimated using generally accepted actuarial principles and practices, considering the impact of assumption changes and actual
benefits paid during the period.
为满足相关披露要求，大地传媒决定以 2013年1月 1日为 CAS 9首次采纳日。
根据 CAS9：
对于离职后福利，重新计量净负债或净资产所产生的变动计入其他综合收益
对于辞退福利，重新计量净负债或净资产所产生的变动计入当期损益。
韬睿惠悦按照 CAS9的要求，以大地传媒提供的数据及信息为依据，于2013年12月31日及2014年12月31日时点进行了完整精算评估。大地传媒告知我们2013年1月1日至2013年12月31日期间福利政策未发生变化，人员信息未发生重大变动。根据2013年12月31日时点完整评估结果，运用通用的精算原则和方法，对2013年1月1日时点的资金债务状况以及未来12个月的费用进行了测算。测算过程中已考虑了期间精算假设变化及实际福利费用支出的影响。
Central China Land Media Co., Ltd.中原大地传媒股份有限公司 9 This report presents the following information:
 CAS 9 disclosures as of January 1, 2013, December 31, 2013 and December 31, 2014 for post-employment benefits covering Pre-existing civil retirees and retirees and Pre-existing beneficiaries
 CAS 9 disclosures as of January 1, 2013, December 31, 2013 and December 31, 2014 for termination benefits covering Pre-existing internal retirees.
 The information contained in this report was prepared for the internal use of CCLM (including meeting the disclosure requirements) and its auditors in connection with our actuarial valuations. It is neither intended nor necessarily suitable for other purposes. Further distribution or use of all or part of this report to other parties is expressly prohibited without TowersWatson’s prior written consent.
本报告包含以下内容：
根据 CAS9，于2013年1月1日时点，2013年12月31日时点和2014年12月31日时点对原有离退休人员及原有遗属的离职后福利进行的会计披露
根据 CAS9，于2013年1月1日时点，2013年12月31日时点和2014年12月31日时点对原有内退人员的辞退福利进行的会计披露。
本报告包含的所有信息仅适用于大地传媒内部管理（包括满足其披露要求），及其审计师对精算评估所进行的相关审计工作。本报告不得且不适用于其它任何目的。未经韬睿惠悦书面允许，禁止对本报告全部或部分内容向任何第三方进行传播或使用。
Central China Land Media Co., Ltd.中原大地传媒股份有限公司 11 3 VALUATION BASIS精算评估基础
MeasurementDate评估时点
 January 1, 2013 2013年1月1日
December 31, 2013 2013年12月31日
December 31, 2014 2014年12月31日
Actuarial CostMethod精算成本计算方法
 Projected Unit Credit actuarial cost method
预期累计福利单位法
Central China Land Media Co., Ltd.中原大地传媒股份有限公司 12 ActuarialAssumptions精算假设
 CAS 9 states that the company should use unbiased and mutually compatible assumptions to estimate related demographic variables and financial variables, and measure the obligations under the defined benefit plan. The results summarized in this report involve actuarial calculations that require assumptions about future events. CCLM is responsible for the
selection of the assumptions. We believe that the assumptions used in this report are reasonable for the purpose for which they have been used.
 CAS 9 states that the discount rate used shall be determined by reference to market yields at the balance sheet date on government bonds or on high quality corporate bonds in an active market, of which the term and currency are consistent with the term and currency of the defined benefit obligation. CCLM has decided to choose appropriate discount rates with reference to the yields on Chinese government bonds.
 The actuarial assumptions used are shown on the next page.
 CAS 9中规定，公司应采用无偏且相互一致的精算假设对有关人口统计变量和财务变量等做出估计，计量设定受益计划所产生的义务。本报告所示结果由精算运算得出。精算运算过程中，需要对未来事件设定假设。大地传媒负责选定精算假设。我们认为，本报告所采用的精算假设在适用于本报告的情况下是合理的。
 CAS 9规定，折现率应根据资产负债表日与设定受益计划义务期限和币种相匹配的国债或活跃市场上的高质量公司债券的市场收益率确定。大地传媒决定参考中国国债收益率选取恰当的折现率。
精算假设如下页所示。
Central China Land Media Co., Ltd.中原大地传媒股份有限公司 13 ACTUARIAL ASSUMPTIONS精算假设
Post-employment Benefits离职后福利 1/1/2013 12/31/2013 12/31/2014 Discount rate
折现率 3.75% 4.75% 3.75% Annual increase rate of housing subsidy and other supplemental pension
benefits for Pre-existing civil retirees and retirees 0 . 00% 0.00% 0.00%原有离退休人员的住房补贴等养老福利年增长率
Annual increase rate of living allowance and other supplemental pension
benefits for Pre-existing civil retirees and retirees 3 . 00% 3.00% 3.00%原有离退休人员的生活补贴等养老福利年增长率
Annual increase rate of basic pension insurance contribution for Pre-existing
civil retirees and retirees 4.50% 4.50% 4.50%原有离退休人员的基本养老缴费年增长率
Annual increase rate of death benefit for Pre-existing civil retirees and retirees
4.50% 4.50% 4.50%原有离退休人员的丧葬费年增长率
Annual increase rate of supplemental allowance benefits for Pre-existing
beneficiaries 3.00% 3.00% 3.00%原有遗属的补充补贴福利年增长率
Annual increase rate of average medical expense
8.00% 8.00% 8.00%平均医疗费用年增长率
Mortality rates CLA 2000-2003 : China Life Annuitant Mortality Table 2000-2003死亡率 CLA2000-2003：中国寿险业年金生命表 2000-2003
Central China Land Media Co., Ltd.中原大地传媒股份有限公司 14 Average yearly reimbursed medical claims data of Pre-existing civil retirees and retirees by subsidiaries from January 1, 2011 to December 31, 2013 and from January 1, 2012 to December 31, 2014 are shown in Appendix B. The data has been used to estimate their average yearly reimbursed medical claims after December 31, 2013 and December 31, 2014 using actuarial assumptions shown in the table above.
2011年1月1日至2013年12月31日及2012年1月1日至2014年12月31日各单位原有离退休人员的年平均医疗报销费用数据于附件B列示。根据上表所示精算假设，该数据用于估计原有离退休人员2013年12月31日后及2014年12月31日后的年平均医疗报销费用。
Central China Land Media Co., Ltd.中原大地传媒股份有限公司 15 ACTUARIAL ASSUMPTIONS精算假设
Termination Benefits辞退福利 1/1/2013 12/31/2013 12/31/2014 Discount rate
3.25% 4.50% 3.25%
折现率
Cost of living adjustment (COLA) for internal retirees
4.50% 4.50% 4.50%
内退人员的补贴福利年增长率
Mortality rates CLA 2000-2003 : China Life Annuitant Mortality Table 2000-2003
死亡率 CLA2000-2003：中国寿险业年金生命表 2000-2003
Central China Land Media Co., Ltd.中原大地传媒股份有限公司 16 Accounting Policy会计政策
 To comply with related disclosure requirements, CCLM has decided to use January 1, 2013 as the first adoption date for CAS 9.
 According to CAS 9:
 For post-employment benefits, changes as a result of remeasurements of the net defined benefit liability (asset) shall be recognized in other comprehensive income
 For termination benefits, changes as a result of remeasurements of the net defined benefit liability (asset) shall be recognized in profit or loss for the current period.
为满足相关披露要求，大地传媒决定以 2013年1月 1日为 CAS 9首次采纳日。
根据 CAS9：
对于离职后福利，重新计量净负债或净资产所产生的变动计入其他综合收益
对于辞退福利，重新计量净负债或净资产所产生的变动计入当期损益。
Central China Land Media Co., Ltd.中原大地传媒股份有限公司 17 Financial Information and Participants Profile财务信息概况与人员数据概况
 Towers Watson was provided with the following financial information:
韬睿惠悦获得以下财务信息：
 Benefits payments:
福利支出:
1/1/2013-12/31/2013 1/1/2014-12/31/2014
(in RMB‘0,000以万元人民币列示 )
Benefits Payments
3,315 3,527
福利支出
Central China Land Media Co., Ltd.中原大地传媒股份有限公司 18 The key characteristics of the participants as of December 31, 2013 are summarized as follows:
2013年12月31日时点精算范围内人员数据的主要特性总结如下:
Pre-existing Pre-existing Pre-existing Pre-existing Civil Retirees Retirees Internal Retirees Beneficiaries原有离休人员 原有退休人员 原有内退人员 原有遗属 Headcount
112 3,753 424 271
人数
Average age (years)
84.3 63.7 52.2 61.4
平均年龄（岁）
Average expected futurelifetime* (years)
7.0 22.0 3.4 12.5
平均未来余命*（年）
Average yearly pension benefits before normal retirement
(RMB/Year) N/A N/A 24,887 N/A
退休前平均年化养老福利（元/年）
Average yearly pension benefits after normal retirement (RMB/Year)
7,664 4,825 N/A 2,923
退休后平均年化养老福利（元/年）
Average yearly medical benefits after normal retirement (RMB/Year)
15,533 416 N/A N/A
退休后平均年化医疗福利（元/年）
*Average expected future lifetime for internal retirees is calculated up to normal retirement.内退人员的平均未来余命计算至正常退休。
*Average expected future lifetime for beneficiaries is calculated up to the termination date of benefits.遗属人员的平均未来余命计算至福利截止日期。
Central China Land Media Co., Ltd.中原大地传媒股份有限公司 19 The key characteristics of the participants as of December 31, 2014 are summarized as follows:
2014年12月31日时点精算范围内人员数据的主要特性总结如下:
Pre-existing Pre-existing Pre-existing Pre-existing Civil Retirees Retirees Internal Retirees Beneficiaries原有离休人员 原有退休人员 原有内退人员 原有遗属 Headcount
102 3,690 330 258人数
Average age (years)
85.1 64.5 52.9 62.4平均年龄（岁）
Average expected futurelifetime* (years)
6.6 21.4 3.1 11.4平均未来余命*（年）
Average yearly pension benefits before normal retirement (RMB/Year)
N/A N/A 29,109 N/A退休前平均年化养老福利（元/年）
Average yearly pension benefits after normal retirement (RMB/Year)
9,157 4,967 N/A 3,169退休后平均年化养老福利（元/年）
Average yearly medical benefits after normal retirement (RMB/Year)
15,876 509 N/A N/A退休后平均年化医疗福利（元/年）
*Average expected future lifetime for internal retirees is calculated up to normal retirement.内退人员的平均未来余命计算至正常退休。
*Average expected future lifetime for beneficiaries is calculated up to the termination date of benefits.遗属人员的平均未来余命计算至福利截止日期。
Central China Land Media Co., Ltd.中原大地传媒股份有限公司 20 4 KEY VALUATION RESULTS精算评估主要结果
 The main valuation results for post-employment benefits for Pre-existing civil retirees and retirees and Pre-existing
beneficiaries are summarized in the tables below:
原有离退休人员及原有遗属的离职后福利的精算评估主要结果总结如下：
AMOUNT RECOGNIZED IN STATEMENT OF FINANCIALPOSITION*
财务状况表确认值*
(in RMB‘0,000以万元人民币列示)
1/1/2013 12/31/2013 12/31/2014 Actuarial present value of defined benefit obligation[DBO]
49,481 43,010 48,323计划福利义务的精算现值
Fair value of assets[FVA]
0 0 0计划资产的公允价值
Net defined benefit (asset) liability recognized in statement of financial position
49,481 43,010 48,323财务状况表中确认的净（资产）负债
*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
Central China Land Media Co., Ltd.中原大地传媒股份有限公司 21 RECONCILIATION OF NET (ASSET) LIABILITY RECOGNIZED IN STATEMENT OF FINANCIALPOSITION*
财务状况表确认的净（资产）负债的变动*
(in RMB‘0,000以万元人民币列示)
1/1/2013 - 12/31/2013 1/1/2014 - 12/31/2014 Net (asset) liability, beginning of period
49,481 43,010期初的净（资产）负债
Company contribution during the period
0 0当期的公司缴费
Benefit payments from the company during the period
(1,914) (2,434)当期公司的福利支出
Defined benefit cost recognized in Profit& Loss[P&L]
1,820 3,058于损益表中确认的福利成本
Remeasurement effects recognized in other comprehensive income[OCI]
(6,377) 4,689于其他综合收益表中确认的重计量影响
Net (asset) liability, end of period
43,010 48,323期末的净（资产）负债
*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
Central China Land Media Co., Ltd.中原大地传媒股份有限公司 22 DEFINED BENEFIT COST RECOGNIZED INP&L FOR CURRENTPERIOD*
当期损益表中确认的福利成本*
(in RMB‘0,000以万元人民币列示)
1/1/2013 - 12/31/2013 1/1/2014 - 12/31/2014 Current service cost (with interest)
0 0当前服务成本（含利息）
Past service cost - plan amendments
0 2,432过去服务成本 -计划变动
Settlement (gain) loss
0 (1,353)结算产生的（利得）损失
Net interest (income) on net defined benefit liability (asset)
1,820 1,980负债(资产)的净利息(收入)
Cost recognized inP&L
1,820 3,058损益表中确认的成本
*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
Central China Land Media Co., Ltd.中原大地传媒股份有限公司 23 REMEASUREMENT EFFECTS RECOGNIZED IN OCI*
其他综合收益表中确认的重计量影响*
(in RMB‘0,000以万元人民币列示)
1/1/2013 - 12/31/2013 1/1/2014 - 12/31/2014 Actuarial (gain) loss due to liability experience
(569) (778)由于经验差异产生的精算（利得）损失
Actuarial (gain) loss due to demographic assumption changes
0 0由于人口学假设变动产生的精算（利得）损失
Actuarial (gain) loss due to financial assumption changes
(5,808) 5,467由于财务假设变动产生的精算（利得）损失
Actuarial (gain) loss arising during period
(6,377) 4,689精算（利得）损失
Return on plan assets (greater) less than discount rate
0 0计划资产（高于）低于折现率的收益
Remeasurement effects recognized in OCI
(6,377) 4,689其他综合收益表中确认的重计量影响
*The total figures shown may not equal to the sum of components due torounding.因为以万元列示，总值不一定等于各项目的总和。
 The detailed valuation results are shown in Appendix C.
精算评估详细结果如附件C列示。
Central China Land Media Co., Ltd.中原大地传媒股份有限公司 24 The main valuation results for termination benefits for Pre-existing internal retirees are summarized in the tables below:原有内退人员的辞退福利的精算评估主要结果总结如下：
AMOUNT RECOGNIZED IN STATEMENT OF FINANCIALPOSITION*
财务状况表确认值*
(in RMB‘0,000以万元人民币列示)
1/1/2013 12/31/2013 12/31/2014 Actuarial present value of defined benefit obligation[DBO]
5,557 3,481 3,044计划福利义务的精算现值
Fair value of assets[FVA]
0 0 0计划资产的公允价值
Net defined benefit (asset) liability recognized in statement of financial position
5,557 3,481 3,044财务状况表中确认的净（资产）负债
*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
Central China Land Media Co., Ltd.中原大地传媒股份有限公司 25 RECONCILIATION OF NET (ASSET) LIABILITY RECOGNIZED IN STATEMENT OF FINANCIALPOSITION*
财务状况表确认的净（资产）负债的变动*
(in RMB‘0,000以万元人民币列示)
1/1/2013 - 12/31/2013 1/1/2014 - 12/31/2014 Net (asset) liability, beginning of period
5,557 3,481期初的净（资产）负债
Company contribution during the period
0 0当期的公司缴费
Benefit payments from the company during the period
(1,401) (1,092)当期公司的福利支出
Defined benefit cost recognized in Profit& Loss[P&L]
(676) 656于损益表中确认的福利成本
Net (asset) liability, end of period
3,481 3,044期末的净（资产）负债
*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
Central China Land Media Co., Ltd.中原大地传媒股份有限公司 26 DEFINED BENEFIT COST RECOGNIZED INP&L FOR CURRENTPERIOD*
当期损益表中确认的福利成本*
(in RMB‘0,000以万元人民币列示)
1/1/2013 - 12/31/2013 1/1/2014 - 12/31/2014 Current service cost (with interest)
0 0当前服务成本（含利息）
Past service cost - plan amendments
0 0过去服务成本 -计划变动
Settlement (gain) loss
0 0结算产生的（利得）损失
Net interest (income) on net defined benefit liability (asset) 158 137负债/(资产)的净利息/(收入)
Immediate recognition of (gains)/losses
(833) 519立即确认的精算（利得）损失
Cost recognized inP&L
(676) 656损益表中确认的成本
*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
Central China Land Media Co., Ltd.中原大地传媒股份有限公司 27 REMEASUREMENT EFFECTS RECOGNIZED INP&L*
损益表中确认的重计量影响*
(in RMB‘0,000以万元人民币列示)
1/1/2013 - 12/31/2013 1/1/2014 - 12/31/2014 Actuarial (gain) loss due to liability experience
(689) 416由于经验差异产生的精算（利得）损失
Actuarial (gain) loss due to demographic assumption changes
0 0由于人口学假设变动产生的精算（利得）损失
Actuarial (gain) loss due to financial assumption changes
(144) 103由于财务假设变动产生的精算（利得）损失
Actuarial (gain) loss arising during period
(833) 519精算（利得）损失
Return on plan assets (greater) less than discount rate
0 0计划资产（高于）低于折现率的收益
Remeasurement effects recognized inP&L
(833) 519损益表中确认的重计量影响
*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
 The detailed valuation results are shown in Appendix C.
精算评估详细结果如附件C列示。
Appendix A (Page 1 of 4)附件 A （第1页/4页） Central China Land Media Co., Ltd.
中原大地传媒股份有限公司
Summary of Benefit Provision Changes by Subsidiaries --Post-employment Benefits (1/1/2014 - 12/31/2014)
分单位的福利政策变化总结——离职后福利（2014年1月1日 -2014年12月31日）
No. Secondary Subsidiaries Tertiary Subsidiaries Participant Category Benefits Changes - Past Service Cost序号 市级书店名称 县级书店名称 人员类别 福利变动 -过去服务成本 1 河南省鹤壁市新华书店有限公司 浚县新华书店有限公司 退休人员 调整了养老福利政策 2 河南省焦作市新华书店有限公司 博爱县新华书店有限公司 退休人员 调整了养老福利政策 3 河南省焦作市新华书店有限公司 沁阳市新华书店有限公司 退休人员 调整了养老福利政策 4 河南省焦作市新华书店有限公司 温县新华书店有限公司 退休人员 调整了养老福利政策 5 河南省开封市新华书店有限公司 杞县新华书店有限公司 退休人员 调整了养老福利政策 6 河南省开封市新华书店有限公司 通许县新华书店有限公司 退休人员 调整了养老福利政策 7 河南省开封市新华书店有限公司 杞县新华书店有限公司 遗属人员 调整了养老福利政策 8 河南省洛阳市新华书店有限公司 新安县新华书店有限公司 退休人员 调整了养老福利政策 9 河南省洛阳市新华书店有限公司 洛宁县新华书店有限公司 退休人员 调整了医疗福利政策 10 河南省洛阳市新华书店有限公司 偃师市新华书店有限公司 退休人员 调整了医疗福利政策 11 河南省漯河市新华书店有限公司 河南省漯河市新华书店有限公司 退休人员 调整了养老福利政策 12 河南省漯河市新华书店有限公司 郾城区新华书店有限公司 退休人员 调整了养老福利政策 13 河南省南阳市新华书店有限公司 社旗县新华书店有限公司 退休人员 调整了养老福利政策 14 河南省南阳市新华书店有限公司 唐河县新华书店有限公司 退休人员 调整了养老福利政策 15 河南省南阳市新华书店有限公司 宛城区新华书店有限公司 退休人员 调整了养老福利政策 16 河南省南阳市新华书店有限公司 西峡县新华书店有限公司 退休人员 调整了养老福利政策 17 河南省南阳市新华书店有限公司 淅川县新华书店有限公司 退休人员 调整了养老福利政策 18 河南省南阳市新华书店有限公司 新野县新华书店有限公司 退休人员 调整了养老福利政策 19 河南省南阳市新华书店有限公司 镇平县新华书店有限公司 退休人员 调整了养老福利政策 20 河南省平顶山市新华书店有限公司 宝丰县新华书店有限公司 退休人员 调整了养老福利政策 21 河南省平顶山市新华书店有限公司 鲁山县新华书店有限公司 退休人员 调整了养老福利政策 22 河南省平顶山市新华书店有限公司 汝州市新华书店有限公司 退休人员 调整了养老福利政策 23 河南省商丘市新华书店有限公司 睢县新华书店有限公司 退休人员 调整了养老福利政策 24 河南省商丘市新华书店有限公司 柘城县新华书店有限公司 退休人员 调整了养老及医疗福利政策 25 河南省商丘市新华书店有限公司 虞城县新华书店有限公司 退休人员 调整了养老及丧葬费福利政策 26 河南省外文书店有限公司 河南省外文书店有限公司 退休人员 调整了养老福利政策 27 河南省新乡市新华书店有限公司 延津县新华书店有限公司 退休人员 调整了养老福利政策 28 河南省信阳市新华书店有限公司 光山县新华书店有限公司 退休人员 调整了养老福利政策 29 河南省许昌市新华书店有限公司 襄城县新华书店有限公司 退休人员 调整了养老福利政策 30 人民出版社 人民出版社 退休人员 调整了养老福利政策
Appendix A (Page 2 of 4)附件 A （第2页/4页） Central China Land Media Co., Ltd.
中原大地传媒股份有限公司
Summary of Benefit Provision Changes by Subsidiaries --Post-employment Benefits (1/1/2014 - 12/31/2014)
分单位的福利政策变化总结——离职后福利（2014年1月1日 -2014年12月31日）
No. Secondary Subsidiaries Tertiary Subsidiaries Participant Category Benefits Changes - Settlement序号 市级书店名称 县级书店名称 人员类别 福利变动 -结算
1 河南省安阳市新华书店有限公司 河南省安阳市新华书店有限公司 退休人员 丧葬费未来由社保承担
2 河南省洛阳市新华书店有限公司 孟津县新华书店有限公司 退休人员 部分补充养老福利未来由社保承担
3 河南省洛阳市新华书店有限公司 嵩县新华书店有限公司 退休人员 部分补充养老福利未来由社保承担
4 河南省漯河市新华书店有限公司 舞阳县新华书店有限公司 退休人员 补充养老福利未来由社保承担
5 河南省周口市新华书店有限公司 淮阳县新华书店有限公司 退休人员 补充养老福利未来由社保承担
6 河南省驻马店市新华书店有限公司 平舆县新华书店有限公司 退休人员 部分补充养老福利未来由社保承担
Appendix B (Page 3 of 4)附件 B （第3页/4页） Central China Land Media Co., Ltd.
中原大地传媒股份有限公司
Average Yearly Reimbursed Medical Claims by Subsidiaries (1/1/2011 - 12/31/2013)
分单位的年平均医疗报销水平（2011年1月1日 -2013年12月31日）
单位：元/人/年 Average yearly reimbursed medical No. Secondary Subsidiaries Tertiary Subsidiaries Participant Category
claims
序号 市级书店名称 县级书店名称 人员类别
年平均医疗报销水平 1 河南省洛阳市新华书店有限公司 汝阳县新华书店有限公司 离休人员 6 0,594 2 河南省商丘市新华书店有限公司 河南省商丘市新华书店有限公司 离休人员 3 7,701 3 河南省信阳市新华书店有限公司 潢川县新华书店有限公司 离休人员 3 7,950 4 河南省安阳市新华书店有限公司 安阳县新华书店有限公司 离休人员 4 ,565 5 河南省安阳市新华书店有限公司 滑县新华书店有限公司 离休人员 8 ,887 6 河南省洛阳市新华书店有限公司 偃师市新华书店有限公司 离休人员 1 8,000 7 河南省焦作市新华书店有限公司 武陟县新华书店有限公司 离休人员 4 ,181 8 河南省驻马店市新华书店有限公司 遂平县新华书店有限公司 离休人员 8 ,000 9 河南省驻马店市新华书店有限公司 西平县新华书店有限公司 离休人员 1 0,000 10 河南省许昌市新华书店有限公司 长葛市新华书店有限公司 离休人员 8 ,592 11 河南省许昌市新华书店有限公司 许昌县新华书店有限公司 离休人员 5 9,184 12 河南省新乡市新华书店有限公司 原阳县新华书店有限公司 离休人员 2 7,000 13 河南省周口市新华书店有限公司 扶沟县新华书店有限公司 离休人员 4 2,336 14 河南省周口市新华书店有限公司 淮阳县新华书店有限公司 离休人员 6 ,000 15 河南省开封市新华书店有限公司 杞县新华书店有限公司 离休人员 1 3,000 16 河南省开封市新华书店有限公司 兰考县新华书店有限公司 离休人员 1 7,000 17 河南省平顶山市新华书店有限公司 叶县新华书店有限公司 离休人员 1 9,480 18 河南省南阳市新华书店有限公司 内乡县新华书店有限公司 离休人员 5 ,000 19 河南省南阳市新华书店有限公司 卧龙区新华书店有限公司 离休人员 1 3,923 20 河南省商丘市新华书店有限公司 夏邑县新华书店有限公司 离休人员 1 2,000 21 河南省开封市新华书店有限公司 河南省开封市新华书店有限公司 退休人员 1 ,915 22 河南省驻马店市新华书店有限公司 河南省驻马店市新华书店有限公司 退休人员 3 50 23 河南省驻马店市新华书店有限公司 汝南县新华书店有限公司 退休人员 2 ,515 24 河南省洛阳市新华书店有限公司 洛宁县新华书店有限公司 退休人员 1 ,300 25 河南省南阳市新华书店有限公司 内乡县新华书店有限公司 退休人员 8 ,000
Appendix B (Page 4 of 4)附件 B （第4页/4页） Central China Land Media Co., Ltd.
中原大地传媒股份有限公司
Average Yearly Reimbursed Medical Claims by Subsidiaries (1/1/2012 - 12/31/2014)
分单位的年平均医疗报销水平（2012年1月1日 -2014年12月31日）
单位：元/人/年 Average yearly reimbursed medical No. Secondary Subsidiaries Tertiary Subsidiaries Participant Category
claims
序号 市级书店名称 县级书店名称 人员类别
年平均医疗报销水平 1 河南省安阳市新华书店有限公司 安阳县新华书店有限公司 离休人员 4 ,565 2 河南省安阳市新华书店有限公司 滑县新华书店有限公司 离休人员 8 ,887 3 河南省焦作市新华书店有限公司 武陟县新华书店有限公司 离休人员 4 ,181 4 河南省开封市新华书店有限公司 兰考县新华书店有限公司 离休人员 1 7,000 5 河南省开封市新华书店有限公司 杞县新华书店有限公司 离休人员 1 8,000 6 河南省洛阳市新华书店有限公司 汝阳县新华书店有限公司 离休人员 6 0,594 7 河南省洛阳市新华书店有限公司 偃师市新华书店有限公司 离休人员 1 8,000 8 河南省南阳市新华书店有限公司 内乡县新华书店有限公司 离休人员 5 ,000 9 河南省南阳市新华书店有限公司 卧龙区新华书店有限公司 离休人员 2 1,000 10 河南省平顶山市新华书店有限公司 叶县新华书店有限公司 离休人员 1 9,480 11 河南省商丘市新华书店有限公司 河南省商丘市新华书店有限公司 离休人员 3 7,701 12 河南省商丘市新华书店有限公司 夏邑县新华书店有限公司 离休人员 1 2,000 13 河南省新乡市新华书店有限公司 原阳县新华书店有限公司 离休人员 2 7,000 14 河南省信阳市新华书店有限公司 潢川县新华书店有限公司 离休人员 5 3,542 15 河南省周口市新华书店有限公司 扶沟县新华书店有限公司 离休人员 4 2,336 16 河南省周口市新华书店有限公司 淮阳县新华书店有限公司 离休人员 6 ,000 17 河南省驻马店市新华书店有限公司 遂平县新华书店有限公司 离休人员 7 ,889 18 河南省驻马店市新华书店有限公司 西平县新华书店有限公司 离休人员 1 2,968 19 河南省开封市新华书店有限公司 河南省开封市新华书店有限公司 退休人员 1,915 20 河南省洛阳市新华书店有限公司 洛宁县新华书店有限公司 退休人员 2,000 21 河南省南阳市新华书店有限公司 内乡县新华书店有限公司 退休人员 8,000 22 河南省驻马店市新华书店有限公司 河南省驻马店市新华书店有限公司 退休人员 1,252 23 河南省驻马店市新华书店有限公司 汝南县新华书店有限公司 退休人员 11,810 24 人民出版社 人民出版社 退休人员 1,584
Appendix C
附件C
TABLE OF CONTENTS
目录
Central China Land Media Co., Ltd.中原大地传媒股份有限公司
Actuarial Valuation Results - Chinese Accounting Standard for Business Enterprises No.9*精算评估结果——中国企业会计准则第9号*
Table of Contents目录
No.序号 Page页码 1 辞退福利合计 1 2 河南出版对外贸易有限公司 -河南出版对外贸易有限公司 3 3 河南省安阳市新华书店有限公司 -安阳县新华书店有限公司 5 4 河南省安阳市新华书店有限公司 -河南省安阳市新华书店有限公司 7 5 河南省安阳市新华书店有限公司 -滑县新华书店有限公司 9 6 河南省安阳市新华书店有限公司 -林州市新华书店有限公司 11 7 河南省安阳市新华书店有限公司 -内黄县新华书店有限公司 13 8 河南省安阳市新华书店有限公司 -汤阴县新华书店有限公司 15 9 河南省鹤壁市新华书店有限公司 -河南省鹤壁市新华书店有限公司 17 10 河南省鹤壁市新华书店有限公司 -浚县新华书店有限公司 19 11 河南省鹤壁市新华书店有限公司 -淇县新华书店有限公司 21 12 河南省济源市新华书店有限公司 -河南省济源市新华书店有限公司 23 13 河南省焦作市新华书店有限公司 -博爱县新华书店有限公司 25 14 河南省焦作市新华书店有限公司 -河南省焦作市新华书店有限公司 27 15 河南省焦作市新华书店有限公司 -孟州市新华书店有限公司 29 16 河南省焦作市新华书店有限公司 -沁阳市新华书店有限公司 31 17 河南省焦作市新华书店有限公司 -温县新华书店有限公司 33 18 河南省焦作市新华书店有限公司 -武陟县新华书店有限公司 35 19 河南省焦作市新华书店有限公司 -修武县新华书店有限公司 37 20 河南省开封市新华书店有限公司 -河南省开封市新华书店有限公司 39 21 河南省开封市新华书店有限公司 -开封县新华书店有限公司 41 22 河南省开封市新华书店有限公司 -兰考县新华书店有限公司 43 23 河南省开封市新华书店有限公司 -杞县新华书店有限公司 45 24 河南省开封市新华书店有限公司 -通许县新华书店有限公司 47 25 河南省开封市新华书店有限公司 -尉氏县新华书店有限公司 49 26 河南省洛阳市新华书店有限公司 -河南省洛阳市新华书店有限公司 51 27 河南省洛阳市新华书店有限公司 -栾川县新华书店有限公司 53 28 河南省洛阳市新华书店有限公司 -洛宁县新华书店有限公司 55 29 河南省洛阳市新华书店有限公司 -孟津县新华书店有限公司 57
Appendix C
附件C
TABLE OF CONTENTS
目录
Central China Land Media Co., Ltd.中原大地传媒股份有限公司
Actuarial Valuation Results - Chinese Accounting Standard for Business Enterprises No.9*精算评估结果——中国企业会计准则第9号*
Table of Contents目录
No.序号 Page页码 30 河南省洛阳市新华书店有限公司 -汝阳县新华书店有限公司 59 31 河南省洛阳市新华书店有限公司 -嵩县新华书店有限公司 61 32 河南省洛阳市新华书店有限公司 -新安县新华书店有限公司 63 33 河南省洛阳市新华书店有限公司 -偃师市新华书店有限公司 65 34 河南省洛阳市新华书店有限公司 -伊川县新华书店有限公司 67 35 河南省洛阳市新华书店有限公司 -宜阳县新华书店有限公司 69 36 河南省漯河市新华书店有限公司 -河南省漯河市新华书店有限公司 71 37 河南省漯河市新华书店有限公司 -临颍县新华书店有限公司 73 38 河南省漯河市新华书店有限公司 -舞阳县新华书店有限公司 75 39 河南省漯河市新华书店有限公司 -郾城区新华书店有限公司 77 40 河南省南阳市新华书店有限公司 -邓州市新华书店有限公司 79 41 河南省南阳市新华书店有限公司 -方城县新华书店有限公司 81 42 河南省南阳市新华书店有限公司 -河南省南阳市新华书店有限公司 83 43 河南省南阳市新华书店有限公司 -南召县新华书店有限公司 85 44 河南省南阳市新华书店有限公司 -内乡县新华书店有限公司 87 45 河南省南阳市新华书店有限公司 -社旗县新华书店有限公司 89 46 河南省南阳市新华书店有限公司 -唐河县新华书店有限公司 91 47 河南省南阳市新华书店有限公司 -桐柏县新华书店有限公司 93 48 河南省南阳市新华书店有限公司 -宛城区新华书店有限公司 95 49 河南省南阳市新华书店有限公司 -卧龙区新华书店有限公司 97 50 河南省南阳市新华书店有限公司 -西峡县新华书店有限公司 99 51 河南省南阳市新华书店有限公司 -淅川县新华书店有限公司 101 52 河南省南阳市新华书店有限公司 -新野县新华书店有限公司 103 53 河南省南阳市新华书店有限公司 -镇平县新华书店有限公司 105 54 河南省平顶山市新华书店有限公司 -宝丰县新华书店有限公司 107 55 河南省平顶山市新华书店有限公司 -河南省平顶山市新华书店有限公司 109 56 河南省平顶山市新华书店有限公司 -郏县新华书店有限公司 111 57 河南省平顶山市新华书店有限公司 -鲁山县新华书店有限公司 113 58 河南省平顶山市新华书店有限公司 -汝州市新华书店有限公司 115
Appendix C
附件C
TABLE OF CONTENTS
目录
Central China Land Media Co., Ltd.中原大地传媒股份有限公司
Actuarial Valuation Results - Chinese Accounting Standard for Business Enterprises No.9*精算评估结果——中国企业会计准则第9号*
Table of Contents目录
No.序号 Page页码 59 河南省平顶山市新华书店有限公司 -舞钢市新华书店有限公司 117 60 河南省平顶山市新华书店有限公司 -叶县新华书店有限公司 119 61 河南省濮阳市新华书店有限公司 -范县新华书店有限公司 121 62 河南省濮阳市新华书店有限公司 -河南省濮阳市新华书店有限公司 123 63 河南省濮阳市新华书店有限公司 -南乐县新华书店有限公司 125 64 河南省濮阳市新华书店有限公司 -濮阳县新华书店有限公司 127 65 河南省濮阳市新华书店有限公司 -清丰县新华书店有限公司 129 66 河南省濮阳市新华书店有限公司 -台前县新华书店有限公司 131 67 河南省三门峡市新华书店有限公司 -河南省三门峡市新华书店有限公司 133 68 河南省三门峡市新华书店有限公司 -灵宝市新华书店有限公司 135 69 河南省三门峡市新华书店有限公司 -卢氏县新华书店有限公司 137 70 河南省三门峡市新华书店有限公司 -渑池县新华书店有限公司 139 71 河南省三门峡市新华书店有限公司 -陕县新华书店有限公司 141 72 河南省三门峡市新华书店有限公司 -义马市新华书店有限公司 143 73 河南省商丘市新华书店有限公司 -河南省商丘市新华书店有限公司 145 74 河南省商丘市新华书店有限公司 -民权县新华书店有限公司 147 75 河南省商丘市新华书店有限公司 -宁陵县新华书店有限公司 149 76 河南省商丘市新华书店有限公司 -睢县新华书店有限公司 151 77 河南省商丘市新华书店有限公司 -夏邑县新华书店有限公司 153 78 河南省商丘市新华书店有限公司 -永城市新华书店有限公司 155 79 河南省商丘市新华书店有限公司 -虞城县新华书店有限公司 157 80 河南省商丘市新华书店有限公司 -柘城县新华书店有限公司 159 81 河南省外文书店有限公司 -河南省外文书店有限公司 161 82 河南省新华书店发行集团有限公司 -河南省新华书店发行集团有限公司 163 83 河南省新乡市新华书店有限公司 -封丘县新华书店有限公司 165 84 河南省新乡市新华书店有限公司 -河南省新乡市新华书店有限公司 167 85 河南省新乡市新华书店有限公司 -辉县市新华书店有限公司 169 86 河南省新乡市新华书店有限公司 -获嘉县新华书店有限公司 171 87 河南省新乡市新华书店有限公司 -卫辉市新华书店有限公司 173
Appendix C
附件C
TABLE OF CONTENTS
目录
Central China Land Media Co., Ltd.中原大地传媒股份有限公司
Actuarial Valuation Results - Chinese Accounting Standard for Business Enterprises No.9*精算评估结果——中国企业会计准则第9号*
Table of Contents目录
No.序号 Page页码 88 河南省新乡市新华书店有限公司 -新乡县新华书店有限公司 175 89 河南省新乡市新华书店有限公司 -延津县新华书店有限公司 177 90 河南省新乡市新华书店有限公司 -原阳县新华书店有限公司 179 91 河南省新乡市新华书店有限公司 -长垣县新华书店有限公司 181 92 河南省信阳市新华书店有限公司 -固始县新华书店有限公司 183 93 河南省信阳市新华书店有限公司 -光山县新华书店有限公司 185 94 河南省信阳市新华书店有限公司 -河南省信阳市新华书店有限公司 187 95 河南省信阳市新华书店有限公司 -淮滨县新华书店有限公司 189 96 河南省信阳市新华书店有限公司 -潢川县新华书店有限公司 191 97 河南省信阳市新华书店有限公司 -罗山县新华书店有限公司 193 98 河南省信阳市新华书店有限公司 -商城县新华书店有限公司 195 99 河南省信阳市新华书店有限公司 -息县新华书店有限公司 197 100 河南省信阳市新华书店有限公司 -新县新华书店有限公司 199 101 河南省许昌市新华书店有限公司 -河南省许昌市新华书店有限公司 201 102 河南省许昌市新华书店有限公司 -襄城县新华书店有限公司 203 103 河南省许昌市新华书店有限公司 -许昌县新华书店有限公司 205 104 河南省许昌市新华书店有限公司 -鄢陵县新华书店有限公司 207 105 河南省许昌市新华书店有限公司 -禹州市新华书店有限公司 209 106 河南省许昌市新华书店有限公司 -长葛市新华书店有限公司 211 107 河南省郑州市新华书店有限公司 -登封市新华书店有限公司 213 108 河南省郑州市新华书店有限公司 -巩义市新华书店有限公司 215 109 河南省郑州市新华书店有限公司 -河南省郑州市新华书店有限公司 217 110 河南省郑州市新华书店有限公司 -新密市新华书店有限公司 219 111 河南省郑州市新华书店有限公司 -新郑市新华书店有限公司 221 112 河南省郑州市新华书店有限公司 -荥阳市新华书店有限公司 223 113 河南省郑州市新华书店有限公司 -中牟县新华书店有限公司 225 114 河南省周口市新华书店有限公司 -郸城县新华书店有限公司 227 115 河南省周口市新华书店有限公司 -扶沟县新华书店有限公司 229 116 河南省周口市新华书店有限公司 -河南省周口市新华书店有限公司 231
Appendix C
附件C
TABLE OF CONTENTS
目录
Central China Land Media Co., Ltd.中原大地传媒股份有限公司
Actuarial Valuation Results - Chinese Accounting Standard for Business Enterprises No.9*精算评估结果——中国企业会计准则第9号*
Table of Contents目录
No.序号 Page页码 117 河南省周口市新华书店有限公司 -淮阳县新华书店有限公司 233 118 河南省周口市新华书店有限公司 -鹿邑县新华书店有限公司 235 119 河南省周口市新华书店有限公司 -商水县新华书店有限公司 237 120 河南省周口市新华书店有限公司 -沈丘县新华书店有限公司 239 121 河南省周口市新华书店有限公司 -太康县新华书店有限公司 241 122 河南省周口市新华书店有限公司 -西华县新华书店有限公司 243 123 河南省周口市新华书店有限公司 -项城市新华书店有限公司 245 124 河南省驻马店市新华书店有限公司 -河南省驻马店市新华书店有限公司 247 125 河南省驻马店市新华书店有限公司 -泌阳县新华书店有限公司 249 126 河南省驻马店市新华书店有限公司 -平舆县新华书店有限公司 251 127 河南省驻马店市新华书店有限公司 -确山县新华书店有限公司 253 128 河南省驻马店市新华书店有限公司 -汝南县新华书店有限公司 255 129 河南省驻马店市新华书店有限公司 -上蔡县新华书店有限公司 257 130 河南省驻马店市新华书店有限公司 -遂平县新华书店有限公司 259 131 河南省驻马店市新华书店有限公司 -西平县新华书店有限公司 261 132 河南省驻马店市新华书店有限公司 -新蔡县新华书店有限公司 263 133 河南省驻马店市新华书店有限公司 -正阳县新华书店有限公司 265 134 人民出版社 -人民出版社 267 135 离职后福利合计 269 136 河南出版对外贸易有限公司 -河南出版对外贸易有限公司 271 137 河南省安阳市新华书店有限公司 -安阳县新华书店有限公司 273 138 河南省安阳市新华书店有限公司 -河南省安阳市新华书店有限公司 275 139 河南省安阳市新华书店有限公司 -滑县新华书店有限公司 277 140 河南省安阳市新华书店有限公司 -林州市新华书店有限公司 279 141 河南省安阳市新华书店有限公司 -内黄县新华书店有限公司 281 142 河南省安阳市新华书店有限公司 -汤阴县新华书店有限公司 283 143 河南省鹤壁市新华书店有限公司 -河南省鹤壁市新华书店有限公司 285 144 河南省鹤壁市新华书店有限公司 -浚县新华书店有限公司 287
Appendix C
附件C
TABLE OF CONTENTS
目录
Central China Land Media Co., Ltd.中原大地传媒股份有限公司
Actuarial Valuation Results - Chinese Accounting Standard for Business Enterprises No.9*精算评估结果——中国企业会计准则第9号*
Table of Contents目录
No.序号 Page页码 145 河南省鹤壁市新华书店有限公司 -淇县新华书店有限公司 289 146 河南省济源市新华书店有限公司 -河南省济源市新华书店有限公司 291 147 河南省焦作市新华书店有限公司 -博爱县新华书店有限公司 293 148 河南省焦作市新华书店有限公司 -河南省焦作市新华书店有限公司 295 149 河南省焦作市新华书店有限公司 -孟州市新华书店有限公司 297 150 河南省焦作市新华书店有限公司 -沁阳市新华书店有限公司 299 151 河南省焦作市新华书店有限公司 -温县新华书店有限公司 301 152 河南省焦作市新华书店有限公司 -武陟县新华书店有限公司 303 153 河南省焦作市新华书店有限公司 -修武县新华书店有限公司 305 154 河南省开封市新华书店有限公司 -河南省开封市新华书店有限公司 307 155 河南省开封市新华书店有限公司 -开封县新华书店有限公司 309 156 河南省开封市新华书店有限公司 -兰考县新华书店有限公司 311 157 河南省开封市新华书店有限公司 -杞县新华书店有限公司 313 158 河南省开封市新华书店有限公司 -通许县新华书店有限公司 315 159 河南省开封市新华书店有限公司 -尉氏县新华书店有限公司 317 160 河南省洛阳市新华书店有限公司 -河南省洛阳市新华书店有限公司 319 161 河南省洛阳市新华书店有限公司 -栾川县新华书店有限公司 321 162 河南省洛阳市新华书店有限公司 -洛宁县新华书店有限公司 323 163 河南省洛阳市新华书店有限公司 -孟津县新华书店有限公司 325 164 河南省洛阳市新华书店有限公司 -汝阳县新华书店有限公司 327 165 河南省洛阳市新华书店有限公司 -嵩县新华书店有限公司 329 166 河南省洛阳市新华书店有限公司 -新安县新华书店有限公司 331 167 河南省洛阳市新华书店有限公司 -偃师市新华书店有限公司 333 168 河南省洛阳市新华书店有限公司 -伊川县新华书店有限公司 335 169 河南省洛阳市新华书店有限公司 -宜阳县新华书店有限公司 337 170 河南省漯河市新华书店有限公司 -河南省漯河市新华书店有限公司 339 171 河南省漯河市新华书店有限公司 -临颍县新华书店有限公司 341 172 河南省漯河市新华书店有限公司 -舞阳县新华书店有限公司 343 173 河南省漯河市新华书店有限公司 -郾城区新华书店有限公司 345
Appendix C
附件C
TABLE OF CONTENTS
目录
Central China Land Media Co., Ltd.中原大地传媒股份有限公司
Actuarial Valuation Results - Chinese Accounting Standard for Business Enterprises No.9*精算评估结果——中国企业会计准则第9号*
Table of Contents目录
No.序号 Page页码 174 河南省南阳市新华书店有限公司 -邓州市新华书店有限公司 347 175 河南省南阳市新华书店有限公司 -方城县新华书店有限公司 349 176 河南省南阳市新华书店有限公司 -河南省南阳市新华书店有限公司 351 177 河南省南阳市新华书店有限公司 -南召县新华书店有限公司 353 178 河南省南阳市新华书店有限公司 -内乡县新华书店有限公司 355 179 河南省南阳市新华书店有限公司 -社旗县新华书店有限公司 357 180 河南省南阳市新华书店有限公司 -唐河县新华书店有限公司 359 181 河南省南阳市新华书店有限公司 -桐柏县新华书店有限公司 361 182 河南省南阳市新华书店有限公司 -宛城区新华书店有限公司 363 183 河南省南阳市新华书店有限公司 -卧龙区新华书店有限公司 365 184 河南省南阳市新华书店有限公司 -西峡县新华书店有限公司 367 185 河南省南阳市新华书店有限公司 -淅川县新华书店有限公司 369 186 河南省南阳市新华书店有限公司 -新野县新华书店有限公司 371 187 河南省南阳市新华书店有限公司 -镇平县新华书店有限公司 373 188 河南省平顶山市新华书店有限公司 -宝丰县新华书店有限公司 375 189 河南省平顶山市新华书店有限公司 -河南省平顶山市新华书店有限公司 377 190 河南省平顶山市新华书店有限公司 -郏县新华书店有限公司 379 191 河南省平顶山市新华书店有限公司 -鲁山县新华书店有限公司 381 192 河南省平顶山市新华书店有限公司 -汝州市新华书店有限公司 383 193 河南省平顶山市新华书店有限公司 -舞钢市新华书店有限公司 385 194 河南省平顶山市新华书店有限公司 -叶县新华书店有限公司 387 195 河南省濮阳市新华书店有限公司 -范县新华书店有限公司 389 196 河南省濮阳市新华书店有限公司 -河南省濮阳市新华书店有限公司 391 197 河南省濮阳市新华书店有限公司 -南乐县新华书店有限公司 393 198 河南省濮阳市新华书店有限公司 -濮阳县新华书店有限公司 395 199 河南省濮阳市新华书店有限公司 -清丰县新华书店有限公司 397 200 河南省濮阳市新华书店有限公司 -台前县新华书店有限公司 399 201 河南省三门峡市新华书店有限公司 -河南省三门峡市新华书店有限公司 401 202 河南省三门峡市新华书店有限公司 -灵宝市新华书店有限公司 403
Appendix C
附件C
TABLE OF CONTENTS
目录
Central China Land Media Co., Ltd.中原大地传媒股份有限公司
Actuarial Valuation Results - Chinese Accounting Standard for Business Enterprises No.9*精算评估结果——中国企业会计准则第9号*
Table of Contents目录
No.序号 Page页码 203 河南省三门峡市新华书店有限公司 -卢氏县新华书店有限公司 405 204 河南省三门峡市新华书店有限公司 -渑池县新华书店有限公司 407 205 河南省三门峡市新华书店有限公司 -陕县新华书店有限公司 409 206 河南省三门峡市新华书店有限公司 -义马市新华书店有限公司 411 207 河南省商丘市新华书店有限公司 -河南省商丘市新华书店有限公司 413 208 河南省商丘市新华书店有限公司 -民权县新华书店有限公司 415 209 河南省商丘市新华书店有限公司 -宁陵县新华书店有限公司 417 210 河南省商丘市新华书店有限公司 -睢县新华书店有限公司 419 211 河南省商丘市新华书店有限公司 -夏邑县新华书店有限公司 421 212 河南省商丘市新华书店有限公司 -永城市新华书店有限公司 423 213 河南省商丘市新华书店有限公司 -虞城县新华书店有限公司 425 214 河南省商丘市新华书店有限公司 -柘城县新华书店有限公司 427 215 河南省外文书店有限公司 -河南省外文书店有限公司 429 216 河南省新华书店发行集团有限公司 -河南省新华书店发行集团有限公司 431 217 河南省新乡市新华书店有限公司 -封丘县新华书店有限公司 433 218 河南省新乡市新华书店有限公司 -河南省新乡市新华书店有限公司 435 219 河南省新乡市新华书店有限公司 -辉县市新华书店有限公司 437 220 河南省新乡市新华书店有限公司 -获嘉县新华书店有限公司 439 221 河南省新乡市新华书店有限公司 -卫辉市新华书店有限公司 441 222 河南省新乡市新华书店有限公司 -新乡县新华书店有限公司 443 223 河南省新乡市新华书店有限公司 -延津县新华书店有限公司 445 224 河南省新乡市新华书店有限公司 -原阳县新华书店有限公司 447 225 河南省新乡市新华书店有限公司 -长垣县新华书店有限公司 449 226 河南省信阳市新华书店有限公司 -固始县新华书店有限公司 451 227 河南省信阳市新华书店有限公司 -光山县新华书店有限公司 453 228 河南省信阳市新华书店有限公司 -河南省信阳市新华书店有限公司 455 229 河南省信阳市新华书店有限公司 -淮滨县新华书店有限公司 457 230 河南省信阳市新华书店有限公司 -潢川县新华书店有限公司 459 231 河南省信阳市新华书店有限公司 -罗山县新华书店有限公司 461
Appendix C
附件C
TABLE OF CONTENTS
目录
Central China Land Media Co., Ltd.中原大地传媒股份有限公司
Actuarial Valuation Results - Chinese Accounting Standard for Business Enterprises No.9*精算评估结果——中国企业会计准则第9号*
Table of Contents目录
No.序号 Page页码 232 河南省信阳市新华书店有限公司 -商城县新华书店有限公司 463 233 河南省信阳市新华书店有限公司 -息县新华书店有限公司 465 234 河南省信阳市新华书店有限公司 -新县新华书店有限公司 467 235 河南省许昌市新华书店有限公司 -河南省许昌市新华书店有限公司 469 236 河南省许昌市新华书店有限公司 -襄城县新华书店有限公司 471 237 河南省许昌市新华书店有限公司 -许昌县新华书店有限公司 473 238 河南省许昌市新华书店有限公司 -鄢陵县新华书店有限公司 475 239 河南省许昌市新华书店有限公司 -禹州市新华书店有限公司 477 240 河南省许昌市新华书店有限公司 -长葛市新华书店有限公司 479 241 河南省郑州市新华书店有限公司 -登封市新华书店有限公司 481 242 河南省郑州市新华书店有限公司 -巩义市新华书店有限公司 483 243 河南省郑州市新华书店有限公司 -河南省郑州市新华书店有限公司 485 244 河南省郑州市新华书店有限公司 -新密市新华书店有限公司 487 245 河南省郑州市新华书店有限公司 -新郑市新华书店有限公司 489 246 河南省郑州市新华书店有限公司 -荥阳市新华书店有限公司 491 247 河南省郑州市新华书店有限公司 -中牟县新华书店有限公司 493 248 河南省周口市新华书店有限公司 -郸城县新华书店有限公司 495 249 河南省周口市新华书店有限公司 -扶沟县新华书店有限公司 497 250 河南省周口市新华书店有限公司 -河南省周口市新华书店有限公司 499 251 河南省周口市新华书店有限公司 -淮阳县新华书店有限公司 501 252 河南省周口市新华书店有限公司 -鹿邑县新华书店有限公司 503 253 河南省周口市新华书店有限公司 -商水县新华书店有限公司 505 254 河南省周口市新华书店有限公司 -沈丘县新华书店有限公司 507 255 河南省周口市新华书店有限公司 -太康县新华书店有限公司 509 256 河南省周口市新华书店有限公司 -西华县新华书店有限公司 511 257 河南省周口市新华书店有限公司 -项城市新华书店有限公司 513 258 河南省驻马店市新华书店有限公司 -河南省驻马店市新华书店有限公司 515 259 河南省驻马店市新华书店有限公司 -泌阳县新华书店有限公司 517 260 河南省驻马店市新华书店有限公司 -平舆县新华书店有限公司 519
Appendix C
附件C
TABLE OF CONTENTS
目录
Central China Land Media Co., Ltd.中原大地传媒股份有限公司
Actuarial Valuation Results - Chinese Accounting Standard for Business Enterprises No.9*精算评估结果——中国企业会计准则第9号*
Table of Contents目录
No.序号 Page页码 261 河南省驻马店市新华书店有限公司 -确山县新华书店有限公司 521 262 河南省驻马店市新华书店有限公司 -汝南县新华书店有限公司 523 263 河南省驻马店市新华书店有限公司 -上蔡县新华书店有限公司 525 264 河南省驻马店市新华书店有限公司 -遂平县新华书店有限公司 527 265 河南省驻马店市新华书店有限公司 -西平县新华书店有限公司 529 266 河南省驻马店市新华书店有限公司 -新蔡县新华书店有限公司 531 267 河南省驻马店市新华书店有限公司 -正阳县新华书店有限公司 533 268 人民出版社 -人民出版社 535
Appendix C (Page 1 of 536 )附件C (第1页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
1 -合计 - RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(5,557)0|(3,481)0|(3,044)0|
||(5,557)0|(3,481)0|(3,044)0|
||(5,557)|(3,481)|(3,044)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(5,557)01,401676|(3,481)01,092(656)|
|||(3,481)|(3,044)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||5,5570158(1,401)000(833)|3,4810137(1,092)000519|
|||3,481|3,044|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 2 of 536 )附件C (第2页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
1 -合计 - RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||0158(833)|0137519|
|||(676)|656|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|127N/AN/AN/A|N/A(689)0(144)|N/A4160103|
||N/AN/A|(833)0|5190|
||127|(833)|519|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||0158|0137|086|
||158|137|86|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|4 2452.23.34.50%4.50%CLA 00-03|33052.93.13.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|01,40100|088200|079600|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 3 of 536 )附件C (第3页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
2 -河南出版对外贸易有限公司-河南出版对外贸易有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|00|00|00|
||00|00|00|
||0|0|0|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||0000|0000|
|||0|0|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||00000000|00000000|
|||0|0|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 4 of 536 )附件C (第4页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
2 -河南出版对外贸易有限公司-河南出版对外贸易有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||000|000|
|||0|0|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A000|N/A000|
||N/AN/A|00|00|
||0|0|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|-0.00.04.50%4.50%CLA 00-03|00.00.03.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 5 of 536 )附件C (第5页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
3 -河南省安阳市新华书店有限公司-安阳县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(276)0|(215)0|(23)0|
||(276)0|(215)0|(23)0|
||(276)|(215)|(23)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(276)02933|(215)016176|
|||(215)|(23)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||27609(29)000(41)|21509(16)000(185)|
|||215|23|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 6 of 536 )附件C (第6页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
3 -河南省安阳市新华书店有限公司-安阳县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||09(41)|09(185)|
|||(33)|(176)|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|10N/AN/AN/A|N/A(30)0(12)|N/A(185)00|
||N/AN/A|(41)0|(185)0|
||10|(41)|(185)|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||09|09|01|
||9|9|1|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|1 650.65.04.50%4.50%CLA 00-03|552.71.53.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|02900|04000|0900|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 7 of 536 )附件C (第7页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
4 -河南省安阳市新华书店有限公司-河南省安阳市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(292)0|(208)0|(180)0|
||(292)0|(208)0|(180)0|
||(292)|(208)|(180)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(292)04935|(208)037(9)|
|||(208)|(180)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||29209(49)000(44)|20809(37)0000|
|||208|180|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 8 of 536 )附件C (第8页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
4 -河南省安阳市新华书店有限公司-河南省安阳市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||09(44)|090|
|||(35)|9|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|6N/AN/AN/A|N/A(34)0(10)|N/A(8)08|
||N/AN/A|(44)0|00|
||6|(44)|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||09|09|05|
||9|9|5|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|1 951.94.94.50%4.50%CLA 00-03|1653.34.83.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|04900|03700|02900|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 9 of 536 )附件C (第9页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
5 -河南省安阳市新华书店有限公司-滑县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(3)0|00|00|
||(3)0|00|00|
||(3)|0|0|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(3)020|0000|
|||0|0|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||300(2)000(0)|00000000|
|||0|0|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 10 of 536 )附件C (第10页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
5 -河南省安阳市新华书店有限公司-滑县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||00(0)|000|
|||(0)|0|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A(0)00|N/A000|
||N/AN/A|(0)0|00|
||0|(0)|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|-0.00.04.50%4.50%CLA 00-03|00.00.03.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0200|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 11 of 536 )附件C (第11页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
6 -河南省安阳市新华书店有限公司-林州市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(2)0|00|00|
||(2)0|00|00|
||(2)|0|0|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(2)020|0000|
|||0|0|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||200(2)000(0)|00000000|
|||0|0|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 12 of 536 )附件C (第12页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
6 -河南省安阳市新华书店有限公司-林州市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||00(0)|000|
|||(0)|0|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A(0)00|N/A000|
||N/AN/A|(0)0|00|
||0|(0)|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|-0.00.04.50%4.50%CLA 00-03|00.00.03.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0200|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 13 of 536 )附件C (第13页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
7 -河南省安阳市新华书店有限公司-内黄县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(34)0|(19)0|(19)0|
||(34)0|(19)0|(19)0|
||(34)|(19)|(19)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(34)0104|(19)04(4)|
|||(19)|(19)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||3401(10)000(5)|1901(4)0003|
|||19|19|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 14 of 536 )附件C (第14页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
7 -河南省安阳市新华书店有限公司-内黄县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||01(5)|013|
|||(4)|4|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|1N/AN/AN/A|N/A(4)0(1)|N/A201|
||N/AN/A|(5)0|30|
||1|(5)|3|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||01|01|01|
||1|1|1|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|154.05.94.50%4.50%CLA 00-03|155.04.93.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|01000|0300|0400|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 15 of 536 )附件C (第15页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
8 -河南省安阳市新华书店有限公司-汤阴县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|00|00|00|
||00|00|00|
||0|0|0|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||0000|0000|
|||0|0|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||00000000|00000000|
|||0|0|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 16 of 536 )附件C (第16页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
8 -河南省安阳市新华书店有限公司-汤阴县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||000|000|
|||0|0|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A000|N/A000|
||N/AN/A|00|00|
||0|0|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|-0.00.04.50%4.50%CLA 00-03|00.00.03.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 17 of 536 )附件C (第17页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
9 -河南省鹤壁市新华书店有限公司-河南省鹤壁市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(148)0|(104)0|(75)0|
||(148)0|(104)0|(75)0|
||(148)|(104)|(75)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(148)02718|(104)036(7)|
|||(104)|(75)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||14804(27)000(22)|10404(36)0003|
|||104|75|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 18 of 536 )附件C (第18页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
9 -河南省鹤壁市新华书店有限公司-河南省鹤壁市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||04(22)|043|
|||(18)|7|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|3N/AN/AN/A|N/A(18)0(4)|N/A(0)03|
||N/AN/A|(22)0|30|
||3|(22)|3|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||04|04|02|
||4|4|2|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|1 751.42.74.50%4.50%CLA 00-03|1253.32.53.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|02700|03100|01800|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 19 of 536 )附件C (第19页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
10 -河南省鹤壁市新华书店有限公司-浚县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(24)0|(9)0|(24)0|
||(24)0|(9)0|(24)0|
||(24)|(9)|(24)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(24)0123|(9)07(21)|
|||(9)|(24)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||2401(12)000(4)|900(7)00021|
|||9|24|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 20 of 536 )附件C (第20页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
10 -河南省鹤壁市新华书店有限公司-浚县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||01(4)|0021|
|||(3)|21|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A(3)0(1)|N/A1902|
||N/AN/A|(4)0|210|
||0|(4)|21|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||01|00|01|
||1|0|1|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|344.29.04.50%4.50%CLA 00-03|345.28.33.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|01200|0100|0200|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 21 of 536 )附件C (第21页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
11 -河南省鹤壁市新华书店有限公司-淇县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(10)0|(3)0|(0)0|
||(10)0|(3)0|(0)0|
||(10)|(3)|(0)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(10)061|(3)03(0)|
|||(3)|(0)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||1000(6)000(2)|300(3)0000|
|||3|0|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 22 of 536 )附件C (第22页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
11 -河南省鹤壁市新华书店有限公司-淇县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||00(2)|000|
|||(1)|0|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A(2)0(0)|N/A000|
||N/AN/A|(2)0|00|
||0|(2)|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|148.91.14.50%4.50%CLA 00-03|149.90.13.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0600|0300|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 23 of 536 )附件C (第23页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
12 -河南省济源市新华书店有限公司-河南省济源市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|00|00|00|
||00|00|00|
||0|0|0|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||0000|0000|
|||0|0|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||00000000|00000000|
|||0|0|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 24 of 536 )附件C (第24页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
12 -河南省济源市新华书店有限公司-河南省济源市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||000|000|
|||0|0|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A000|N/A000|
||N/AN/A|00|00|
||0|0|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|-0.00.04.50%4.50%CLA 00-03|00.00.03.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 25 of 536 )附件C (第25页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
13 -河南省焦作市新华书店有限公司-博爱县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(3)0|(1)0|00|
||(3)0|(1)0|00|
||(3)|(1)|0|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(3)020|(1)010|
|||(1)|0|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||300(2)000(0)|100(1)000(0)|
|||1|0|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 26 of 536 )附件C (第26页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
13 -河南省焦作市新华书店有限公司-博爱县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||00(0)|00(0)|
|||(0)|(0)|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A(0)00|N/A(0)00|
||N/AN/A|(0)0|(0)0|
||0|(0)|(0)|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|149.50.54.50%4.50%CLA 00-03|00.00.03.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0200|0100|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 27 of 536 )附件C (第27页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
14 -河南省焦作市新华书店有限公司-河南省焦作市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(14)0|(4)0|00|
||(14)0|(4)0|00|
||(14)|(4)|0|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(14)082|(4)06(2)|
|||(4)|0|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||1400(8)000(2)|400(6)0002|
|||4|0|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 28 of 536 )附件C (第28页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
14 -河南省焦作市新华书店有限公司-河南省焦作市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||00(2)|002|
|||(2)|2|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A(2)0(0)|N/A200|
||N/AN/A|(2)0|20|
||0|(2)|2|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|259.20.84.50%4.50%CLA 00-03|00.00.03.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0800|0400|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 29 of 536 )附件C (第29页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
15 -河南省焦作市新华书店有限公司-孟州市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(2)0|00|00|
||(2)0|00|00|
||(2)|0|0|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(2)020|0000|
|||0|0|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||200(2)000(0)|00000000|
|||0|0|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 30 of 536 )附件C (第30页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
15 -河南省焦作市新华书店有限公司-孟州市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||00(0)|000|
|||(0)|0|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A(0)00|N/A000|
||N/AN/A|(0)0|00|
||0|(0)|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|-0.00.04.50%4.50%CLA 00-03|00.00.03.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0200|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 31 of 536 )附件C (第31页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
16 -河南省焦作市新华书店有限公司-沁阳市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(8)0|(1)0|00|
||(8)0|(1)0|00|
||(8)|(1)|0|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(8)061|(1)02(2)|
|||(1)|0|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||800(6)000(1)|100(2)0002|
|||1|0|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 32 of 536 )附件C (第32页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
16 -河南省焦作市新华书店有限公司-沁阳市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||00(1)|002|
|||(1)|2|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A(1)00|N/A200|
||N/AN/A|(1)0|20|
||0|(1)|2|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|159.70.34.50%4.50%CLA 00-03|00.00.03.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0600|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 33 of 536 )附件C (第33页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
17 -河南省焦作市新华书店有限公司-温县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(30)0|(21)0|(16)0|
||(30)0|(21)0|(16)0|
||(30)|(21)|(16)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(30)054|(21)07(2)|
|||(21)|(16)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||3001(5)000(5)|2101(7)0001|
|||21|16|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 34 of 536 )附件C (第34页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
17 -河南省焦作市新华书店有限公司-温县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||01(5)|011|
|||(4)|2|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|1N/AN/AN/A|N/A(4)0(1)|N/A100|
||N/AN/A|(5)0|10|
||1|(5)|1|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||01|01|00|
||1|1|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|256.04.04.50%4.50%CLA 00-03|257.03.03.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0500|0500|0500|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 35 of 536 )附件C (第35页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
18 -河南省焦作市新华书店有限公司-武陟县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(4)0|(0)0|(0)0|
||(4)0|(0)0|(0)0|
||(4)|(0)|(0)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(4)041|(0)01(1)|
|||(0)|(0)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||400(4)000(1)|000(1)0001|
|||0|0|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 36 of 536 )附件C (第36页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
18 -河南省焦作市新华书店有限公司-武陟县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||00(1)|001|
|||(1)|1|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A(1)00|N/A100|
||N/AN/A|(1)0|10|
||0|(1)|1|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|176.90.04.50%4.50%CLA 00-03|177.90.03.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0400|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 37 of 536 )附件C (第37页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
19 -河南省焦作市新华书店有限公司-修武县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|00|00|00|
||00|00|00|
||0|0|0|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||0000|0000|
|||0|0|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||00000000|00000000|
|||0|0|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 38 of 536 )附件C (第38页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
19 -河南省焦作市新华书店有限公司-修武县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||000|000|
|||0|0|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A000|N/A000|
||N/AN/A|00|00|
||0|0|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|-0.00.04.50%4.50%CLA 00-03|00.00.03.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 39 of 536 )附件C (第39页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
20 -河南省开封市新华书店有限公司-河南省开封市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(148)0|(94)0|(73)0|
||(148)0|(94)0|(73)0|
||(148)|(94)|(73)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(148)03718|(94)042(21)|
|||(94)|(73)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||14804(37)000(22)|9403(42)00018|
|||94|73|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 40 of 536 )附件C (第40页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
20 -河南省开封市新华书店有限公司-河南省开封市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||04(22)|0318|
|||(18)|21|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|5N/AN/AN/A|N/A(20)0(2)|N/A1601|
||N/AN/A|(22)0|180|
||5|(22)|18|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||04|03|02|
||4|3|2|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|1 751.82.64.50%4.50%CLA 00-03|1352.82.23.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|03700|03200|02900|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 41 of 536 )附件C (第41页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
21 -河南省开封市新华书店有限公司-开封县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(81)0|(39)0|(45)0|
||(81)0|(39)0|(45)0|
||(81)|(39)|(45)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(81)03210|(39)016(22)|
|||(39)|(45)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||8102(32)000(12)|3902(16)00021|
|||39|45|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 42 of 536 )附件C (第42页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
21 -河南省开封市新华书店有限公司-开封县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||02(12)|0221|
|||(10)|22|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A(11)0(1)|N/A1901|
||N/AN/A|(12)0|210|
||0|(12)|21|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||02|02|01|
||2|2|1|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|849.62.94.50%4.50%CLA 00-03|650.62.83.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|03200|01100|01500|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 43 of 536 )附件C (第43页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
22 -河南省开封市新华书店有限公司-兰考县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(5)0|(4)0|(1)0|
||(5)0|(4)0|(1)0|
||(5)|(4)|(1)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(5)011|(4)03(0)|
|||(4)|(1)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||500(1)000(1)|400(3)0000|
|||4|1|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 44 of 536 )附件C (第44页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
22 -河南省开封市新华书店有限公司-兰考县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||00(1)|000|
|||(1)|0|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A(1)0(0)|N/A000|
||N/AN/A|(1)0|00|
||0|(1)|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|148.51.54.50%4.50%CLA 00-03|149.50.53.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0100|0300|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 45 of 536 )附件C (第45页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
23 -河南省开封市新华书店有限公司-杞县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(5)0|(2)0|(0)0|
||(5)0|(2)0|(0)0|
||(5)|(2)|(0)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(5)021|(2)02(0)|
|||(2)|(0)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||500(2)000(1)|200(2)0000|
|||2|0|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 46 of 536 )附件C (第46页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
23 -河南省开封市新华书店有限公司-杞县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||00(1)|000|
|||(1)|0|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A(1)0(0)|N/A000|
||N/AN/A|(1)0|00|
||0|(1)|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|159.01.04.50%4.50%CLA 00-03|160.00.03.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0200|0200|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 47 of 536 )附件C (第47页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
24 -河南省开封市新华书店有限公司-通许县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(13)0|(11)0|(6)0|
||(13)0|(11)0|(6)0|
||(13)|(11)|(6)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(13)001|(11)051|
|||(11)|(6)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||13000000(2)|1100(5)000(1)|
|||11|6|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 48 of 536 )附件C (第48页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
24 -河南省开封市新华书店有限公司-通许县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||00(2)|00(1)|
|||(1)|(1)|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A(2)0(0)|N/A(1)00|
||N/AN/A|(2)0|(1)0|
||0|(2)|(1)|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|354.52.14.50%4.50%CLA 00-03|355.51.13.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|0500|0200|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 49 of 536 )附件C (第49页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
25 -河南省开封市新华书店有限公司-尉氏县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(53)0|(47)0|(27)0|
||(53)0|(47)0|(27)0|
||(53)|(47)|(27)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(53)006|(47)0138|
|||(47)|(27)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||53020000(8)|4702(13)000(10)|
|||47|27|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 50 of 536 )附件C (第50页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
25 -河南省开封市新华书店有限公司-尉氏县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||02(8)|02(10)|
|||(6)|(8)|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|2N/AN/AN/A|N/A(7)0(1)|N/A(10)00|
||N/AN/A|(8)0|(10)0|
||2|(8)|(10)|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||02|02|01|
||2|2|1|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|856.22.54.50%4.50%CLA 00-03|557.82.23.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|01600|01200|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 51 of 536 )附件C (第51页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
26 -河南省洛阳市新华书店有限公司-河南省洛阳市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(9)0|(1)0|00|
||(9)0|(1)0|00|
||(9)|(1)|0|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(9)071|(1)001|
|||(1)|0|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||900(7)000(1)|1000000(1)|
|||1|0|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 52 of 536 )附件C (第52页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
26 -河南省洛阳市新华书店有限公司-河南省洛阳市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||00(1)|00(1)|
|||(1)|(1)|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A(1)00|N/A(1)00|
||N/AN/A|(1)0|(1)0|
||0|(1)|(1)|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|154.80.24.50%4.50%CLA 00-03|00.00.03.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0700|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 53 of 536 )附件C (第53页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
27 -河南省洛阳市新华书店有限公司-栾川县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|00|00|00|
||00|00|00|
||0|0|0|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||0000|0000|
|||0|0|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||00000000|00000000|
|||0|0|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 54 of 536 )附件C (第54页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
27 -河南省洛阳市新华书店有限公司-栾川县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||000|000|
|||0|0|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A000|N/A000|
||N/AN/A|00|00|
||0|0|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|-0.00.04.50%4.50%CLA 00-03|00.00.03.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 55 of 536 )附件C (第55页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
28 -河南省洛阳市新华书店有限公司-洛宁县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|00|00|00|
||00|00|00|
||0|0|0|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||0000|0000|
|||0|0|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||00000000|00000000|
|||0|0|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 56 of 536 )附件C (第56页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
28 -河南省洛阳市新华书店有限公司-洛宁县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||000|000|
|||0|0|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A000|N/A000|
||N/AN/A|00|00|
||0|0|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|-0.00.04.50%4.50%CLA 00-03|00.00.03.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 57 of 536 )附件C (第57页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
29 -河南省洛阳市新华书店有限公司-孟津县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(57)0|(31)0|(38)0|
||(57)0|(31)0|(38)0|
||(57)|(31)|(38)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(57)0207|(31)04(11)|
|||(31)|(38)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||5702(20)000(9)|3101(4)00010|
|||31|38|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 58 of 536 )附件C (第58页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
29 -河南省洛阳市新华书店有限公司-孟津县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||02(9)|0110|
|||(7)|11|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|1N/AN/AN/A|N/A(7)0(2)|N/A802|
||N/AN/A|(9)0|100|
||1|(9)|10|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||02|01|01|
||2|1|1|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|149.410.44.50%4.50%CLA 00-03|150.49.53.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|02000|0300|0400|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 59 of 536 )附件C (第59页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
30 -河南省洛阳市新华书店有限公司-汝阳县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|00|00|00|
||00|00|00|
||0|0|0|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||0000|0000|
|||0|0|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||00000000|00000000|
|||0|0|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 60 of 536 )附件C (第60页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
30 -河南省洛阳市新华书店有限公司-汝阳县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||000|000|
|||0|0|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A000|N/A000|
||N/AN/A|00|00|
||0|0|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|-0.00.04.50%4.50%CLA 00-03|00.00.03.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 61 of 536 )附件C (第61页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
31 -河南省洛阳市新华书店有限公司-嵩县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(15)0|(8)0|(4)0|
||(15)0|(8)0|(4)0|
||(15)|(8)|(4)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(15)052|(8)05(1)|
|||(8)|(4)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||1500(5)000(2)|800(5)0001|
|||8|4|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 62 of 536 )附件C (第62页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
31 -河南省洛阳市新华书店有限公司-嵩县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||00(2)|001|
|||(2)|1|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A(2)0(0)|N/A100|
||N/AN/A|(2)0|10|
||0|(2)|1|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|157.82.24.50%4.50%CLA 00-03|158.81.23.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0500|0400|0400|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 63 of 536 )附件C (第63页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
32 -河南省洛阳市新华书店有限公司-新安县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(20)0|(8)0|(10)0|
||(20)0|(8)0|(10)0|
||(20)|(8)|(10)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(20)092|(8)08(10)|
|||(8)|(10)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||2001(9)000(3)|800(8)0009|
|||8|10|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 64 of 536 )附件C (第64页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
32 -河南省洛阳市新华书店有限公司-新安县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||01(3)|009|
|||(2)|10|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A(3)0(0)|N/A900|
||N/AN/A|(3)0|90|
||0|(3)|9|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||01|00|00|
||1|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|448.61.44.50%4.50%CLA 00-03|349.11.23.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0900|0300|0600|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 65 of 536 )附件C (第65页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
33 -河南省洛阳市新华书店有限公司-偃师市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(13)0|(9)0|(7)0|
||(13)0|(9)0|(7)0|
||(13)|(9)|(7)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(13)022|(9)03(1)|
|||(9)|(7)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||1300(2)000(2)|900(3)0000|
|||9|7|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 66 of 536 )附件C (第66页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
33 -河南省洛阳市新华书店有限公司-偃师市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||00(2)|000|
|||(2)|1|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A(2)0(0)|N/A000|
||N/AN/A|(2)0|00|
||0|(2)|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|156.33.74.50%4.50%CLA 00-03|157.32.73.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0200|0200|0300|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 67 of 536 )附件C (第67页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
34 -河南省洛阳市新华书店有限公司-伊川县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(95)0|(70)0|(62)0|
||(95)0|(70)0|(62)0|
||(95)|(70)|(62)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(95)01411|(70)028(21)|
|||(70)|(62)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||9503(14)000(14)|7003(28)00019|
|||70|62|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 68 of 536 )附件C (第68页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
34 -河南省洛阳市新华书店有限公司-伊川县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||03(14)|0319|
|||(11)|21|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|2N/AN/AN/A|N/A(12)0(2)|N/A1702|
||N/AN/A|(14)0|190|
||2|(14)|19|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||03|03|02|
||3|3|2|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|651.73.24.50%4.50%CLA 00-03|652.72.23.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|01400|02200|01900|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 69 of 536 )附件C (第69页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
35 -河南省洛阳市新华书店有限公司-宜阳县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(29)0|(10)0|(4)0|
||(29)0|(10)0|(4)0|
||(29)|(10)|(4)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(29)0154|(10)07(1)|
|||(10)|(4)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||2901(15)000(4)|1000(7)0001|
|||10|4|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 70 of 536 )附件C (第70页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
35 -河南省洛阳市新华书店有限公司-宜阳县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||01(4)|001|
|||(4)|1|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A(4)0(0)|N/A100|
||N/AN/A|(4)0|10|
||0|(4)|1|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||01|00|00|
||1|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|351.51.84.50%4.50%CLA 00-03|352.50.83.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|01500|0600|0200|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 71 of 536 )附件C (第71页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
36 -河南省漯河市新华书店有限公司-河南省漯河市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(213)0|(145)0|(137)0|
||(213)0|(145)0|(137)0|
||(213)|(145)|(137)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(213)04226|(145)049(40)|
|||(145)|(137)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||21306(42)000(32)|14506(49)00035|
|||145|137|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 72 of 536 )附件C (第72页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
36 -河南省漯河市新华书店有限公司-河南省漯河市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||06(32)|0635|
|||(26)|40|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|4N/AN/AN/A|N/A(27)0(4)|N/A3104|
||N/AN/A|(32)0|350|
||4|(32)|35|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||06|06|04|
||6|6|4|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|1 150.33.34.50%4.50%CLA 00-03|951.43.03.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|04200|03800|04200|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 73 of 536 )附件C (第73页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
37 -河南省漯河市新华书店有限公司-临颍县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|00|00|00|
||00|00|00|
||0|0|0|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||0000|0000|
|||0|0|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||00000000|00000000|
|||0|0|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 74 of 536 )附件C (第74页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
37 -河南省漯河市新华书店有限公司-临颍县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||000|000|
|||0|0|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A000|N/A000|
||N/AN/A|00|00|
||0|0|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|-0.00.04.50%4.50%CLA 00-03|00.00.03.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 75 of 536 )附件C (第75页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
38 -河南省漯河市新华书店有限公司-舞阳县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|00|00|00|
||00|00|00|
||0|0|0|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||0000|0000|
|||0|0|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||00000000|00000000|
|||0|0|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 76 of 536 )附件C (第76页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
38 -河南省漯河市新华书店有限公司-舞阳县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||000|000|
|||0|0|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A000|N/A000|
||N/AN/A|00|00|
||0|0|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|-0.00.04.50%4.50%CLA 00-03|00.00.03.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 77 of 536 )附件C (第77页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
39 -河南省漯河市新华书店有限公司-郾城区新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(49)0|(22)0|(49)0|
||(49)0|(22)0|(49)0|
||(49)|(22)|(49)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(49)0226|(22)015(42)|
|||(22)|(49)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||4901(22)000(7)|2201(15)00041|
|||22|49|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 78 of 536 )附件C (第78页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
39 -河南省漯河市新华书店有限公司-郾城区新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||01(7)|0141|
|||(6)|42|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|1N/AN/AN/A|N/A80(16)|N/A3902|
||N/AN/A|(7)0|410|
||1|(7)|41|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||01|01|01|
||1|1|1|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|552.33.74.50%4.50%CLA 00-03|451.53.53.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|02200|0700|01000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 79 of 536 )附件C (第79页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
40 -河南省南阳市新华书店有限公司-邓州市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(16)0|(11)0|(25)0|
||(16)0|(11)0|(25)0|
||(16)|(11)|(25)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(16)022|(11)03(16)|
|||(11)|(25)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||1600(2)000(2)|1100(3)00016|
|||11|25|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 80 of 536 )附件C (第80页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
40 -河南省南阳市新华书店有限公司-邓州市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||00(2)|0016|
|||(2)|16|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A(2)0(0)|N/A1501|
||N/AN/A|(2)0|160|
||0|(2)|16|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|01|
||0|0|1|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|252.03.44.50%4.50%CLA 00-03|246.38.73.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0200|0200|0300|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 81 of 536 )附件C (第81页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
41 -河南省南阳市新华书店有限公司-方城县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(5)0|(2)0|(1)0|
||(5)0|(2)0|(1)0|
||(5)|(2)|(1)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(5)031|(2)02(1)|
|||(2)|(1)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||500(3)000(1)|200(2)0001|
|||2|1|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 82 of 536 )附件C (第82页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
41 -河南省南阳市新华书店有限公司-方城县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||00(1)|001|
|||(1)|1|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A(1)0(0)|N/A100|
||N/AN/A|(1)0|10|
||0|(1)|1|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|249.01.04.50%4.50%CLA 00-03|149.10.93.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0300|0100|0100|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 83 of 536 )附件C (第83页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
42 -河南省南阳市新华书店有限公司-河南省南阳市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(16)0|(10)0|(6)0|
||(16)0|(10)0|(6)0|
||(16)|(10)|(6)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(16)042|(10)04(0)|
|||(10)|(6)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||1600(4)000(2)|1000(4)000(0)|
|||10|6|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 84 of 536 )附件C (第84页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
42 -河南省南阳市新华书店有限公司-河南省南阳市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||00(2)|00(0)|
|||(2)|0|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A(2)0(0)|N/A(0)00|
||N/AN/A|(2)0|(0)0|
||0|(2)|(0)|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|157.42.64.50%4.50%CLA 00-03|158.41.63.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0400|0400|0400|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 85 of 536 )附件C (第85页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
43 -河南省南阳市新华书店有限公司-南召县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(12)0|(5)0|(5)0|
||(12)0|(5)0|(5)0|
||(12)|(5)|(5)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(12)051|(5)06(5)|
|||(5)|(5)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||1200(5)000(2)|500(6)0005|
|||5|5|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 86 of 536 )附件C (第86页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
43 -河南省南阳市新华书店有限公司-南召县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||00(2)|005|
|||(1)|5|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A(2)0(0)|N/A500|
||N/AN/A|(2)0|50|
||0|(2)|5|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|158.02.04.50%4.50%CLA 00-03|159.01.03.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0500|0200|0500|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 87 of 536 )附件C (第87页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
44 -河南省南阳市新华书店有限公司-内乡县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|00|00|00|
||00|00|00|
||0|0|0|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||0000|0000|
|||0|0|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||00000000|00000000|
|||0|0|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 88 of 536 )附件C (第88页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
44 -河南省南阳市新华书店有限公司-内乡县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||000|000|
|||0|0|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A000|N/A000|
||N/AN/A|00|00|
||0|0|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|-0.00.04.50%4.50%CLA 00-03|00.00.03.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 89 of 536 )附件C (第89页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
45 -河南省南阳市新华书店有限公司-社旗县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(2)0|(2)0|00|
||(2)0|(2)0|00|
||(2)|(2)|0|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(2)000|(2)04(3)|
|||(2)|0|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||200(0)000(0)|200(4)0003|
|||2|0|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 90 of 536 )附件C (第90页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
45 -河南省南阳市新华书店有限公司-社旗县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||00(0)|003|
|||(0)|3|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A(0)0(0)|N/A300|
||N/AN/A|(0)0|30|
||0|(0)|3|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|159.10.94.50%4.50%CLA 00-03|00.00.03.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|0200|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 91 of 536 )附件C (第91页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
46 -河南省南阳市新华书店有限公司-唐河县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(17)0|(10)0|(16)0|
||(17)0|(10)0|(16)0|
||(17)|(10)|(16)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(17)042|(10)05(11)|
|||(10)|(16)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||1700(4)000(3)|1000(5)00011|
|||10|16|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 92 of 536 )附件C (第92页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
46 -河南省南阳市新华书店有限公司-唐河县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||00(3)|0011|
|||(2)|11|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A(2)0(0)|N/A1000|
||N/AN/A|(3)0|110|
||0|(3)|11|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|352.02.34.50%4.50%CLA 00-03|352.03.03.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0400|0200|0500|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 93 of 536 )附件C (第93页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
47 -河南省南阳市新华书店有限公司-桐柏县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(2)0|(0)0|00|
||(2)0|(0)0|00|
||(2)|(0)|0|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(2)020|(0)000|
|||(0)|0|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||200(2)000(0)|0000000(0)|
|||0|0|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 94 of 536 )附件C (第94页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
47 -河南省南阳市新华书店有限公司-桐柏县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||00(0)|00(0)|
|||(0)|(0)|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A(0)0(0)|N/A(0)00|
||N/AN/A|(0)0|(0)0|
||0|(0)|(0)|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|160.30.04.50%4.50%CLA 00-03|00.00.03.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0200|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 95 of 536 )附件C (第95页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
48 -河南省南阳市新华书店有限公司-宛城区新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(53)0|(28)0|(16)0|
||(53)0|(28)0|(16)0|
||(53)|(28)|(16)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(53)0197|(28)019(7)|
|||(28)|(16)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||5301(19)000(8)|2801(19)0006|
|||28|16|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 96 of 536 )附件C (第96页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
48 -河南省南阳市新华书店有限公司-宛城区新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||01(8)|016|
|||(7)|7|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A(7)0(1)|N/A500|
||N/AN/A|(8)0|60|
||0|(8)|6|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||01|01|00|
||1|1|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|949.71.54.50%4.50%CLA 00-03|650.51.23.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|01900|01300|0800|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 97 of 536 )附件C (第97页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
49 -河南省南阳市新华书店有限公司-卧龙区新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(7)0|(3)0|(6)0|
||(7)0|(3)0|(6)0|
||(7)|(3)|(6)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(7)031|(3)02(5)|
|||(3)|(6)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||700(3)000(1)|300(2)0005|
|||3|6|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 98 of 536 )附件C (第98页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
49 -河南省南阳市新华书店有限公司-卧龙区新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||00(1)|005|
|||(1)|5|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A(1)0(0)|N/A500|
||N/AN/A|(1)0|50|
||0|(1)|5|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|156.33.74.50%4.50%CLA 00-03|157.32.73.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0300|0100|0200|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 99 of 536 )附件C (第99页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
50 -河南省南阳市新华书店有限公司-西峡县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(19)0|(7)0|(4)0|
||(19)0|(7)0|(4)0|
||(19)|(7)|(4)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(19)0102|(7)03(0)|
|||(7)|(4)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||1900(10)000(3)|700(3)000(0)|
|||7|4|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 100 of 536 )附件C (第100页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
50 -河南省南阳市新华书店有限公司-西峡县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||00(3)|00(0)|
|||(2)|0|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A(3)0(0)|N/A(0)00|
||N/AN/A|(3)0|(0)0|
||0|(3)|(0)|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|157.82.24.50%4.50%CLA 00-03|158.81.23.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|01000|0300|0300|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 101 of 536 )附件C (第101页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
51 -河南省南阳市新华书店有限公司-淅川县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(14)0|(7)0|(5)0|
||(14)0|(7)0|(5)0|
||(14)|(7)|(5)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(14)052|(7)05(3)|
|||(7)|(5)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||1400(5)000(2)|700(5)0002|
|||7|5|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 102 of 536 )附件C (第102页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
51 -河南省南阳市新华书店有限公司-淅川县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||00(2)|002|
|||(2)|3|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A(2)0(0)|N/A200|
||N/AN/A|(2)0|20|
||0|(2)|2|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|258.71.64.50%4.50%CLA 00-03|157.82.23.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0500|0200|0200|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 103 of 536 )附件C (第103页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
52 -河南省南阳市新华书店有限公司-新野县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(32)0|(21)0|(17)0|
||(32)0|(21)0|(17)0|
||(32)|(21)|(17)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(32)074|(21)013(9)|
|||(21)|(17)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||3201(7)000(5)|2101(13)0008|
|||21|17|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 104 of 536 )附件C (第104页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
52 -河南省南阳市新华书店有限公司-新野县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||01(5)|018|
|||(4)|9|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|1N/AN/AN/A|N/A(4)0(0)|N/A800|
||N/AN/A|(5)0|80|
||1|(5)|8|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||01|01|00|
||1|1|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|850.11.34.50%4.50%CLA 00-03|451.01.73.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0700|0600|0800|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 105 of 536 )附件C (第105页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
53 -河南省南阳市新华书店有限公司-镇平县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|00|00|00|
||00|00|00|
||0|0|0|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||0000|0000|
|||0|0|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||00000000|00000000|
|||0|0|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 106 of 536 )附件C (第106页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
53 -河南省南阳市新华书店有限公司-镇平县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||000|000|
|||0|0|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A000|N/A000|
||N/AN/A|00|00|
||0|0|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|-0.00.04.50%4.50%CLA 00-03|00.00.03.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 107 of 536 )附件C (第107页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
54 -河南省平顶山市新华书店有限公司-宝丰县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(22)0|(15)0|(12)0|
||(22)0|(15)0|(12)0|
||(22)|(15)|(12)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(22)043|(15)04(1)|
|||(15)|(12)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||2201(4)000(3)|1501(4)0001|
|||15|12|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 108 of 536 )附件C (第108页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
54 -河南省平顶山市新华书店有限公司-宝丰县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||01(3)|011|
|||(3)|1|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|1N/AN/AN/A|N/A(3)0(0)|N/A000|
||N/AN/A|(3)0|10|
||1|(3)|1|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||01|01|00|
||1|1|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|349.93.44.50%4.50%CLA 00-03|350.92.43.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0400|0400|0400|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 109 of 536 )附件C (第109页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
55 -河南省平顶山市新华书店有限公司-河南省平顶山市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(239)0|(151)0|(66)0|
||(239)0|(151)0|(66)0|
||(239)|(151)|(66)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(239)05929|(151)03550|
|||(151)|(66)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||23907(59)000(36)|15106(35)000(55)|
|||151|66|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 110 of 536 )附件C (第110页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
55 -河南省平顶山市新华书店有限公司-河南省平顶山市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||07(36)|06(55)|
|||(29)|(50)|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|5N/AN/AN/A|N/A(32)0(3)|N/A(57)01|
||N/AN/A|(36)0|(55)0|
||5|(36)|(55)|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||07|06|02|
||7|6|2|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|1 551.52.54.50%4.50%CLA 00-03|1252.12.03.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|05900|05000|02500|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 111 of 536 )附件C (第111页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
56 -河南省平顶山市新华书店有限公司-郏县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|00|00|00|
||00|00|00|
||0|0|0|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||0000|0000|
|||0|0|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||00000000|00000000|
|||0|0|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 112 of 536 )附件C (第112页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
56 -河南省平顶山市新华书店有限公司-郏县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||000|000|
|||0|0|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A000|N/A000|
||N/AN/A|00|00|
||0|0|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|-0.00.04.50%4.50%CLA 00-03|00.00.03.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 113 of 536 )附件C (第113页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
57 -河南省平顶山市新华书店有限公司-鲁山县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(30)0|(10)0|(5)0|
||(30)0|(10)0|(5)0|
||(30)|(10)|(5)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(30)0154|(10)07(2)|
|||(10)|(5)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||3001(15)000(4)|1000(7)0002|
|||10|5|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 114 of 536 )附件C (第114页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
57 -河南省平顶山市新华书店有限公司-鲁山县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||01(4)|002|
|||(4)|2|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A(4)0(0)|N/A100|
||N/AN/A|(4)0|20|
||0|(4)|2|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||01|00|00|
||1|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|451.31.34.50%4.50%CLA 00-03|352.70.73.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|01500|0600|0500|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 115 of 536 )附件C (第115页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
58 -河南省平顶山市新华书店有限公司-汝州市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(4)0|(1)0|00|
||(4)0|(1)0|00|
||(4)|(1)|0|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(4)031|(1)01(0)|
|||(1)|0|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||400(3)000(1)|100(1)0000|
|||1|0|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 116 of 536 )附件C (第116页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
58 -河南省平顶山市新华书店有限公司-汝州市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||00(1)|000|
|||(1)|0|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A(1)0(0)|N/A000|
||N/AN/A|(1)0|00|
||0|(1)|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|149.20.84.50%4.50%CLA 00-03|00.00.03.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0300|0100|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 117 of 536 )附件C (第117页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
59 -河南省平顶山市新华书店有限公司-舞钢市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(40)0|(15)0|(10)0|
||(40)0|(15)0|(10)0|
||(40)|(15)|(10)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(40)0205|(15)041|
|||(15)|(10)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||4001(20)000(6)|1501(4)000(1)|
|||15|10|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 118 of 536 )附件C (第118页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
59 -河南省平顶山市新华书店有限公司-舞钢市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||01(6)|01(1)|
|||(5)|(1)|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A(6)0(0)|N/A(2)00|
||N/AN/A|(6)0|(1)0|
||0|(6)|(1)|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||01|01|00|
||1|1|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|257.02.94.50%4.50%CLA 00-03|258.01.93.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|02000|0500|0500|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 119 of 536 )附件C (第119页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
60 -河南省平顶山市新华书店有限公司-叶县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|00|00|00|
||00|00|00|
||0|0|0|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||0000|0000|
|||0|0|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||00000000|00000000|
|||0|0|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 120 of 536 )附件C (第120页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
60 -河南省平顶山市新华书店有限公司-叶县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||000|000|
|||0|0|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A000|N/A000|
||N/AN/A|00|00|
||0|0|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|-0.00.04.50%4.50%CLA 00-03|00.00.03.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 121 of 536 )附件C (第121页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
61 -河南省濮阳市新华书店有限公司-范县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|00|00|00|
||00|00|00|
||0|0|0|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||0000|0000|
|||0|0|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||00000000|00000000|
|||0|0|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 122 of 536 )附件C (第122页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
61 -河南省濮阳市新华书店有限公司-范县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||000|000|
|||0|0|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A000|N/A000|
||N/AN/A|00|00|
||0|0|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|-0.00.04.50%4.50%CLA 00-03|00.00.03.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 123 of 536 )附件C (第123页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
62 -河南省濮阳市新华书店有限公司-河南省濮阳市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|00|00|00|
||00|00|00|
||0|0|0|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||0000|0000|
|||0|0|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||00000000|00000000|
|||0|0|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 124 of 536 )附件C (第124页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
62 -河南省濮阳市新华书店有限公司-河南省濮阳市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||000|000|
|||0|0|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A000|N/A000|
||N/AN/A|00|00|
||0|0|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|-0.00.04.50%4.50%CLA 00-03|00.00.03.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 125 of 536 )附件C (第125页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
63 -河南省濮阳市新华书店有限公司-南乐县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(23)0|(9)0|(6)0|
||(23)0|(9)0|(6)0|
||(23)|(9)|(6)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(23)0113|(9)07(3)|
|||(9)|(6)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||2301(11)000(3)|900(7)0003|
|||9|6|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 126 of 536 )附件C (第126页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
63 -河南省濮阳市新华书店有限公司-南乐县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||01(3)|003|
|||(3)|3|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A(3)0(0)|N/A300|
||N/AN/A|(3)0|30|
||0|(3)|3|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||01|00|00|
||1|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|255.61.94.50%4.50%CLA 00-03|256.60.93.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|01100|0500|0500|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 127 of 536 )附件C (第127页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
64 -河南省濮阳市新华书店有限公司-濮阳县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(96)0|(23)0|(23)0|
||(96)0|(23)0|(23)0|
||(96)|(23)|(23)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(96)06112|(23)010(9)|
|||(23)|(23)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||9602(61)000(14)|2301(10)0008|
|||23|23|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 128 of 536 )附件C (第128页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
64 -河南省濮阳市新华书店有限公司-濮阳县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||02(14)|018|
|||(12)|9|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A(14)0(1)|N/A800|
||N/AN/A|(14)0|80|
||0|(14)|8|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||02|01|01|
||2|1|1|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|456.53.54.50%4.50%CLA 00-03|457.52.53.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|06100|0700|0900|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 129 of 536 )附件C (第129页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
65 -河南省濮阳市新华书店有限公司-清丰县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|00|00|00|
||00|00|00|
||0|0|0|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||0000|0000|
|||0|0|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||00000000|00000000|
|||0|0|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 130 of 536 )附件C (第130页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
65 -河南省濮阳市新华书店有限公司-清丰县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||000|000|
|||0|0|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A000|N/A000|
||N/AN/A|00|00|
||0|0|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|-0.00.04.50%4.50%CLA 00-03|00.00.03.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 131 of 536 )附件C (第131页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
66 -河南省濮阳市新华书店有限公司-台前县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|00|00|00|
||00|00|00|
||0|0|0|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||0000|0000|
|||0|0|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||00000000|00000000|
|||0|0|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 132 of 536 )附件C (第132页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
66 -河南省濮阳市新华书店有限公司-台前县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||000|000|
|||0|0|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A000|N/A000|
||N/AN/A|00|00|
||0|0|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|-0.00.04.50%4.50%CLA 00-03|00.00.03.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 133 of 536 )附件C (第133页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
67 -河南省三门峡市新华书店有限公司-河南省三门峡市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(3)0|00|00|
||(3)0|00|00|
||(3)|0|0|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(3)020|0000|
|||0|0|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||300(2)000(0)|00000000|
|||0|0|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 134 of 536 )附件C (第134页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
67 -河南省三门峡市新华书店有限公司-河南省三门峡市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||00(0)|000|
|||(0)|0|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A(0)00|N/A000|
||N/AN/A|(0)0|00|
||0|(0)|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|-0.00.04.50%4.50%CLA 00-03|00.00.03.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0200|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 135 of 536 )附件C (第135页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
68 -河南省三门峡市新华书店有限公司-灵宝市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(10)0|(2)0|(0)0|
||(10)0|(2)0|(0)0|
||(10)|(2)|(0)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(10)061|(2)03(1)|
|||(2)|(0)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||1000(6)000(1)|200(3)0001|
|||2|0|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 136 of 536 )附件C (第136页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
68 -河南省三门峡市新华书店有限公司-灵宝市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||00(1)|001|
|||(1)|1|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A(1)0(0)|N/A100|
||N/AN/A|(1)0|10|
||0|(1)|1|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|159.20.84.50%4.50%CLA 00-03|160.20.03.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0600|0200|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 137 of 536 )附件C (第137页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
69 -河南省三门峡市新华书店有限公司-卢氏县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(21)0|(14)0|(12)0|
||(21)0|(14)0|(12)0|
||(21)|(14)|(12)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(21)042|(14)03(1)|
|||(14)|(12)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||2101(4)000(3)|1401(3)0000|
|||14|12|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 138 of 536 )附件C (第138页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
69 -河南省三门峡市新华书店有限公司-卢氏县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||01(3)|010|
|||(2)|1|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|1N/AN/AN/A|N/A(3)0(0)|N/A(0)00|
||N/AN/A|(3)0|00|
||1|(3)|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||01|01|00|
||1|1|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|351.22.34.50%4.50%CLA 00-03|352.21.63.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0400|0400|0200|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 139 of 536 )附件C (第139页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
70 -河南省三门峡市新华书店有限公司-渑池县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(24)0|(18)0|(16)0|
||(24)0|(18)0|(16)0|
||(24)|(18)|(16)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(24)033|(18)03(0)|
|||(18)|(16)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||2401(3)000(4)|1801(3)000(0)|
|||18|16|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 140 of 536 )附件C (第140页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
70 -河南省三门峡市新华书店有限公司-渑池县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||01(4)|01(0)|
|||(3)|0|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|1N/AN/AN/A|N/A(3)0(1)|N/A(1)00|
||N/AN/A|(4)0|(0)0|
||1|(4)|(0)|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||01|01|00|
||1|1|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|254.25.74.50%4.50%CLA 00-03|255.24.73.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0300|0300|0300|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 141 of 536 )附件C (第141页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
71 -河南省三门峡市新华书店有限公司-陕县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(24)0|(3)0|(0)0|
||(24)0|(3)0|(0)0|
||(24)|(3)|(0)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(24)0183|(3)03(0)|
|||(3)|(0)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||2400(18)000(4)|300(3)0000|
|||3|0|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 142 of 536 )附件C (第142页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
71 -河南省三门峡市新华书店有限公司-陕县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||00(4)|000|
|||(3)|0|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A(4)0(0)|N/A000|
||N/AN/A|(4)0|00|
||0|(4)|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|149.01.04.50%4.50%CLA 00-03|150.00.03.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|01800|0300|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 143 of 536 )附件C (第143页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
72 -河南省三门峡市新华书店有限公司-义马市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|00|00|00|
||00|00|00|
||0|0|0|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||0000|0000|
|||0|0|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||00000000|00000000|
|||0|0|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 144 of 536 )附件C (第144页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
72 -河南省三门峡市新华书店有限公司-义马市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||000|000|
|||0|0|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A000|N/A000|
||N/AN/A|00|00|
||0|0|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|-0.00.04.50%4.50%CLA 00-03|00.00.03.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 145 of 536 )附件C (第145页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
73 -河南省商丘市新华书店有限公司-河南省商丘市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(402)0|(315)0|(487)0|
||(402)0|(315)0|(487)0|
||(402)|(315)|(487)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(402)04048|(315)082(254)|
|||(315)|(487)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||402012(40)000(60)|315013(82)000241|
|||315|487|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 146 of 536 )附件C (第146页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
73 -河南省商丘市新华书店有限公司-河南省商丘市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||012(60)|013241|
|||(48)|254|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|16N/AN/AN/A|N/A(46)0(14)|N/A222019|
||N/AN/A|(60)0|2410|
||16|(60)|241|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||012|013|014|
||12|13|14|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|2 651.05.24.50%4.50%CLA 00-03|2452.04.63.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|04000|05600|09800|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 147 of 536 )附件C (第147页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
74 -河南省商丘市新华书店有限公司-民权县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(71)0|(41)0|(32)0|
||(71)0|(41)0|(32)0|
||(71)|(41)|(32)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(71)0219|(41)011(2)|
|||(41)|(32)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||7102(21)000(11)|4102(11)000(0)|
|||41|32|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 148 of 536 )附件C (第148页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
74 -河南省商丘市新华书店有限公司-民权县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||02(11)|02(0)|
|||(9)|2|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|2N/AN/AN/A|N/A(10)0(1)|N/A(1)01|
||N/AN/A|(11)0|(0)0|
||2|(11)|(0)|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||02|02|01|
||2|2|1|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|450.74.24.50%4.50%CLA 00-03|451.73.23.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|02100|01000|01000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 149 of 536 )附件C (第149页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
75 -河南省商丘市新华书店有限公司-宁陵县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(35)0|(20)0|(13)0|
||(35)0|(20)0|(13)0|
||(35)|(20)|(13)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(35)0104|(20)08(0)|
|||(20)|(13)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||3501(10)000(5)|2001(8)000(0)|
|||20|13|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 150 of 536 )附件C (第150页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
75 -河南省商丘市新华书店有限公司-宁陵县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||01(5)|01(0)|
|||(4)|0|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A(5)0(0)|N/A(1)00|
||N/AN/A|(5)0|(0)0|
||0|(5)|(0)|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||01|01|00|
||1|1|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|449.82.74.50%4.50%CLA 00-03|450.81.73.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|01000|0800|0600|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 151 of 536 )附件C (第151页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
76 -河南省商丘市新华书店有限公司-睢县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(20)0|(14)0|(13)0|
||(20)0|(14)0|(13)0|
||(20)|(14)|(13)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(20)042|(14)07(5)|
|||(14)|(13)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||2001(4)000(3)|1400(7)0005|
|||14|13|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 152 of 536 )附件C (第152页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
76 -河南省商丘市新华书店有限公司-睢县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||01(3)|005|
|||(2)|5|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|1N/AN/AN/A|N/A(3)0(0)|N/A500|
||N/AN/A|(3)0|50|
||1|(3)|5|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||01|00|00|
||1|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|651.51.14.50%4.50%CLA 00-03|353.02.03.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0400|0800|0400|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 153 of 536 )附件C (第153页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
77 -河南省商丘市新华书店有限公司-夏邑县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(18)0|(0)0|00|
||(18)0|(0)0|00|
||(18)|(0)|0|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(18)0162|(0)018(18)|
|||(0)|0|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||1800(16)000(3)|000(18)00018|
|||0|0|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 154 of 536 )附件C (第154页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
77 -河南省商丘市新华书店有限公司-夏邑县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||00(3)|0018|
|||(2)|18|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A(3)00|N/A1800|
||N/AN/A|(3)0|180|
||0|(3)|18|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|162.50.04.50%4.50%CLA 00-03|00.00.03.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|01600|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 155 of 536 )附件C (第155页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
78 -河南省商丘市新华书店有限公司-永城市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(89)0|(27)0|(16)0|
||(89)0|(27)0|(16)0|
||(89)|(27)|(16)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(89)05111|(27)012(1)|
|||(27)|(16)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||8902(51)000(13)|2701(12)000(0)|
|||27|16|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 156 of 536 )附件C (第156页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
78 -河南省商丘市新华书店有限公司-永城市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||02(13)|01(0)|
|||(11)|1|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A(13)0(0)|N/A(1)00|
||N/AN/A|(13)0|(0)0|
||0|(13)|(0)|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||02|01|00|
||2|1|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|654.02.04.50%4.50%CLA 00-03|555.61.43.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|05100|01200|0700|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 157 of 536 )附件C (第157页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
79 -河南省商丘市新华书店有限公司-虞城县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(130)0|(39)0|(56)0|
||(130)0|(39)0|(56)0|
||(130)|(39)|(56)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(130)07517|(39)012(30)|
|||(39)|(56)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||13003(75)000(20)|3902(12)00028|
|||39|56|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 158 of 536 )附件C (第158页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
79 -河南省商丘市新华书店有限公司-虞城县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||03(20)|0228|
|||(17)|30|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A(18)0(2)|N/A2602|
||N/AN/A|(20)0|280|
||0|(20)|28|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||03|02|02|
||3|2|2|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|354.45.54.50%4.50%CLA 00-03|355.44.63.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|07500|0800|01200|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 159 of 536 )附件C (第159页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
80 -河南省商丘市新华书店有限公司-柘城县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(80)0|(51)0|(44)0|
||(80)0|(51)0|(44)0|
||(80)|(51)|(44)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(80)01910|(51)013(6)|
|||(51)|(44)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||8002(19)000(12)|5102(13)0004|
|||51|44|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 160 of 536 )附件C (第160页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
80 -河南省商丘市新华书店有限公司-柘城县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||02(12)|024|
|||(10)|6|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|2N/AN/AN/A|N/A(9)0(3)|N/A102|
||N/AN/A|(12)0|40|
||2|(12)|4|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||02|02|01|
||2|2|1|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|651.64.24.50%4.50%CLA 00-03|453.85.23.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|01900|0900|0600|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 161 of 536 )附件C (第161页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
81 -河南省外文书店有限公司-河南省外文书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(280)0|(205)0|(166)0|
||(280)0|(205)0|(166)0|
||(280)|(205)|(166)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(280)04234|(205)0380|
|||(205)|(166)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||28008(42)000(42)|20508(38)000(9)|
|||205|166|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 162 of 536 )附件C (第162页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
81 -河南省外文书店有限公司-河南省外文书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||08(42)|08(9)|
|||(34)|(0)|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|7N/AN/AN/A|N/A(33)0(9)|N/A(15)06|
||N/AN/A|(42)0|(9)0|
||7|(42)|(9)|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||08|08|05|
||8|8|5|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|1 252.84.74.50%4.50%CLA 00-03|1153.14.13.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|04200|04100|03800|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 163 of 536 )附件C (第163页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
82 -河南省新华书店发行集团有限公司-河南省新华书店发行集团有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(235)0|(161)0|(125)0|
||(235)0|(161)0|(125)0|
||(235)|(161)|(125)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(235)04628|(161)037(1)|
|||(161)|(125)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||23507(46)000(35)|16107(37)000(6)|
|||161|125|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 164 of 536 )附件C (第164页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
82 -河南省新华书店发行集团有限公司-河南省新华书店发行集团有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||07(35)|07(6)|
|||(28)|1|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|4N/AN/AN/A|N/A(28)0(7)|N/A(10)05|
||N/AN/A|(35)0|(6)0|
||4|(35)|(6)|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||07|07|04|
||7|7|4|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|955.73.24.50%4.50%CLA 00-03|654.43.83.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|04600|03200|03000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 165 of 536 )附件C (第165页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
83 -河南省新乡市新华书店有限公司-封丘县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(8)0|(6)0|(11)0|
||(8)0|(6)0|(11)0|
||(8)|(6)|(11)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(8)011|(6)01(6)|
|||(6)|(11)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||800(1)000(1)|600(1)0006|
|||6|11|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 166 of 536 )附件C (第166页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
83 -河南省新乡市新华书店有限公司-封丘县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||00(1)|006|
|||(1)|6|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A(1)0(0)|N/A500|
||N/AN/A|(1)0|60|
||0|(1)|6|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|249.45.64.50%4.50%CLA 00-03|250.44.63.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0100|0100|0200|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 167 of 536 )附件C (第167页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
84 -河南省新乡市新华书店有限公司-河南省新乡市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(78)0|(26)0|(32)0|
||(78)0|(26)0|(32)0|
||(78)|(26)|(32)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(78)04210|(26)013(18)|
|||(26)|(32)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||7802(42)000(12)|2601(13)00017|
|||26|32|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 168 of 536 )附件C (第168页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
84 -河南省新乡市新华书店有限公司-河南省新乡市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||02(12)|0117|
|||(10)|18|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A(11)0(1)|N/A1601|
||N/AN/A|(12)0|170|
||0|(12)|17|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||02|01|01|
||2|1|1|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|753.83.34.50%4.50%CLA 00-03|653.92.73.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|04200|0800|01100|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 169 of 536 )附件C (第169页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
85 -河南省新乡市新华书店有限公司-辉县市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(23)0|(20)0|(19)0|
||(23)0|(20)0|(19)0|
||(23)|(20)|(19)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(23)013|(20)02(1)|
|||(20)|(19)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||2301(1)000(3)|2001(2)0000|
|||20|19|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 170 of 536 )附件C (第170页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
85 -河南省新乡市新华书店有限公司-辉县市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||01(3)|010|
|||(3)|1|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|1N/AN/AN/A|N/A(2)0(1)|N/A(1)01|
||N/AN/A|(3)0|00|
||1|(3)|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||01|01|01|
||1|1|1|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|148.910.94.50%4.50%CLA 00-03|149.910.03.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0100|0200|0200|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 171 of 536 )附件C (第171页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
86 -河南省新乡市新华书店有限公司-获嘉县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(10)0|(6)0|(6)0|
||(10)0|(6)0|(6)0|
||(10)|(6)|(6)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(10)031|(6)04(3)|
|||(6)|(6)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||1000(3)000(2)|600(4)0003|
|||6|6|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 172 of 536 )附件C (第172页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
86 -河南省新乡市新华书店有限公司-获嘉县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||00(2)|003|
|||(1)|3|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A(1)0(0)|N/A300|
||N/AN/A|(2)0|30|
||0|(2)|3|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|348.51.74.50%4.50%CLA 00-03|348.51.53.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0300|0200|0400|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 173 of 536 )附件C (第173页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
87 -河南省新乡市新华书店有限公司-卫辉市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(1)0|(0)0|(2)0|
||(1)0|(0)0|(2)0|
||(1)|(0)|(2)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(1)010|(0)016(18)|
|||(0)|(2)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||100(1)000(0)|000(16)00018|
|||0|2|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 174 of 536 )附件C (第174页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
87 -河南省新乡市新华书店有限公司-卫辉市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||00(0)|0018|
|||(0)|18|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A(0)00|N/A1800|
||N/AN/A|(0)0|180|
||0|(0)|18|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|150.60.04.50%4.50%CLA 00-03|149.60.43.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0100|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 175 of 536 )附件C (第175页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
88 -河南省新乡市新华书店有限公司-新乡县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|00|00|00|
||00|00|00|
||0|0|0|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||0000|0000|
|||0|0|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||00000000|00000000|
|||0|0|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 176 of 536 )附件C (第176页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
88 -河南省新乡市新华书店有限公司-新乡县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||000|000|
|||0|0|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A000|N/A000|
||N/AN/A|00|00|
||0|0|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|-0.00.04.50%4.50%CLA 00-03|00.00.03.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 177 of 536 )附件C (第177页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
89 -河南省新乡市新华书店有限公司-延津县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(5)0|(3)0|(1)0|
||(5)0|(3)0|(1)0|
||(5)|(3)|(1)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(5)021|(3)02(1)|
|||(3)|(1)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||500(2)000(1)|300(2)0001|
|||3|1|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 178 of 536 )附件C (第178页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
89 -河南省新乡市新华书店有限公司-延津县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||00(1)|001|
|||(1)|1|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A(1)0(0)|N/A100|
||N/AN/A|(1)0|10|
||0|(1)|1|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|158.61.44.50%4.50%CLA 00-03|159.60.43.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0200|0200|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 179 of 536 )附件C (第179页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
90 -河南省新乡市新华书店有限公司-原阳县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|00|00|00|
||00|00|00|
||0|0|0|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||0000|0000|
|||0|0|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||00000000|00000000|
|||0|0|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 180 of 536 )附件C (第180页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
90 -河南省新乡市新华书店有限公司-原阳县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||000|000|
|||0|0|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A000|N/A000|
||N/AN/A|00|00|
||0|0|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|-0.00.04.50%4.50%CLA 00-03|00.00.03.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 181 of 536 )附件C (第181页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
91 -河南省新乡市新华书店有限公司-长垣县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(6)0|(3)0|(1)0|
||(6)0|(3)0|(1)0|
||(6)|(3)|(1)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(6)021|(3)03(0)|
|||(3)|(1)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||600(2)000(1)|300(3)0000|
|||3|1|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 182 of 536 )附件C (第182页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
91 -河南省新乡市新华书店有限公司-长垣县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||00(1)|000|
|||(1)|0|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A(1)0(0)|N/A000|
||N/AN/A|(1)0|00|
||0|(1)|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|158.81.24.50%4.50%CLA 00-03|159.80.23.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0200|0200|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 183 of 536 )附件C (第183页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
92 -河南省信阳市新华书店有限公司-固始县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(72)0|(45)0|(63)0|
||(72)0|(45)0|(63)0|
||(72)|(45)|(63)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(72)0189|(45)020(38)|
|||(45)|(63)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||7202(18)000(11)|4502(20)00036|
|||45|63|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 184 of 536 )附件C (第184页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
92 -河南省信阳市新华书店有限公司-固始县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||02(11)|0236|
|||(9)|38|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|2N/AN/AN/A|N/A(8)0(3)|N/A3303|
||N/AN/A|(11)0|360|
||2|(11)|36|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||02|02|02|
||2|2|2|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|754.22.94.50%4.50%CLA 00-03|451.74.53.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|01800|01100|01100|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 185 of 536 )附件C (第185页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
93 -河南省信阳市新华书店有限公司-光山县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(3)0|00|00|
||(3)0|00|00|
||(3)|0|0|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(3)030|0000|
|||0|0|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||300(3)000(0)|00000000|
|||0|0|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 186 of 536 )附件C (第186页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
93 -河南省信阳市新华书店有限公司-光山县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||00(0)|000|
|||(0)|0|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A(0)00|N/A000|
||N/AN/A|(0)0|00|
||0|(0)|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|-0.00.04.50%4.50%CLA 00-03|00.00.03.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0300|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 187 of 536 )附件C (第187页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
94 -河南省信阳市新华书店有限公司-河南省信阳市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(268)0|(165)0|(120)0|
||(268)0|(165)0|(120)0|
||(268)|(165)|(120)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(268)07033|(165)051(6)|
|||(165)|(120)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||26808(70)000(40)|16506(51)000(1)|
|||165|120|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 188 of 536 )附件C (第188页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
94 -河南省信阳市新华书店有限公司-河南省信阳市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||08(40)|06(1)|
|||(33)|6|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|7N/AN/AN/A|N/A(34)0(6)|N/A(5)05|
||N/AN/A|(40)0|(1)0|
||7|(40)|(1)|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||08|06|03|
||8|6|3|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|1 853.03.14.50%4.50%CLA 00-03|1554.72.63.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|07000|05100|02800|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 189 of 536 )附件C (第189页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
95 -河南省信阳市新华书店有限公司-淮滨县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|00|00|00|
||00|00|00|
||0|0|0|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||0000|0000|
|||0|0|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||00000000|00000000|
|||0|0|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 190 of 536 )附件C (第190页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
95 -河南省信阳市新华书店有限公司-淮滨县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||000|000|
|||0|0|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A000|N/A000|
||N/AN/A|00|00|
||0|0|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|-0.00.04.50%4.50%CLA 00-03|00.00.03.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 191 of 536 )附件C (第191页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
96 -河南省信阳市新华书店有限公司-潢川县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(112)0|(78)0|(78)0|
||(112)0|(78)0|(78)0|
||(112)|(78)|(78)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(112)02014|(78)024(23)|
|||(78)|(78)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||11203(20)000(17)|7803(24)00020|
|||78|78|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 192 of 536 )附件C (第192页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
96 -河南省信阳市新华书店有限公司-潢川县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||03(17)|0320|
|||(14)|23|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|3N/AN/AN/A|N/A(14)0(2)|N/A1802|
||N/AN/A|(17)0|200|
||3|(17)|20|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||03|03|02|
||3|3|2|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|756.04.04.50%4.50%CLA 00-03|656.33.73.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|02000|01700|02100|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 193 of 536 )附件C (第193页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
97 -河南省信阳市新华书店有限公司-罗山县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(12)0|(6)0|(6)0|
||(12)0|(6)0|(6)0|
||(12)|(6)|(6)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(12)041|(6)05(4)|
|||(6)|(6)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||1200(4)000(2)|600(5)0004|
|||6|6|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 194 of 536 )附件C (第194页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
97 -河南省信阳市新华书店有限公司-罗山县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||00(2)|004|
|||(1)|4|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A(2)0(0)|N/A400|
||N/AN/A|(2)0|40|
||0|(2)|4|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|252.92.14.50%4.50%CLA 00-03|253.91.13.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0400|0300|0300|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 195 of 536 )附件C (第195页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
98 -河南省信阳市新华书店有限公司-商城县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(20)0|(6)0|(4)0|
||(20)0|(6)0|(4)0|
||(20)|(6)|(4)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(20)0112|(6)03(0)|
|||(6)|(4)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||2000(11)000(3)|600(3)0000|
|||6|4|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 196 of 536 )附件C (第196页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
98 -河南省信阳市新华书店有限公司-商城县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||00(3)|000|
|||(2)|0|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A(3)0(0)|N/A000|
||N/AN/A|(3)0|00|
||0|(3)|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|349.40.84.50%4.50%CLA 00-03|148.51.53.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|01100|0300|0300|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 197 of 536 )附件C (第197页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
99 -河南省信阳市新华书店有限公司-息县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(7)0|(2)0|00|
||(7)0|(2)0|00|
||(7)|(2)|0|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(7)051|(2)011|
|||(2)|0|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||700(5)000(1)|200(1)000(1)|
|||2|0|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 198 of 536 )附件C (第198页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
99 -河南省信阳市新华书店有限公司-息县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||00(1)|00(1)|
|||(1)|(1)|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A(1)0(0)|N/A(1)00|
||N/AN/A|(1)0|(1)0|
||0|(1)|(1)|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|159.40.64.50%4.50%CLA 00-03|00.00.03.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0500|0200|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 199 of 536 )附件C (第199页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
100 -河南省信阳市新华书店有限公司-新县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(151)0|(116)0|(125)0|
||(151)0|(116)0|(125)0|
||(151)|(116)|(125)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(151)01718|(116)019(29)|
|||(116)|(125)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||15105(17)000(23)|11605(19)00024|
|||116|125|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 200 of 536 )附件C (第200页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
100 -河南省信阳市新华书店有限公司-新县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||05(23)|0524|
|||(18)|29|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|5N/AN/AN/A|N/A(16)0(7)|N/A1806|
||N/AN/A|(23)0|240|
||5|(23)|24|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||05|05|04|
||5|5|4|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|949.06.54.50%4.50%CLA 00-03|950.06.13.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|01700|01500|01800|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 201 of 536 )附件C (第201页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
101 -河南省许昌市新华书店有限公司-河南省许昌市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(67)0|(45)0|(34)0|
||(67)0|(45)0|(34)0|
||(67)|(45)|(34)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(67)0148|(45)014(3)|
|||(45)|(34)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||6702(14)000(10)|4502(14)0001|
|||45|34|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 202 of 536 )附件C (第202页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
101 -河南省许昌市新华书店有限公司-河南省许昌市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||02(10)|021|
|||(8)|3|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|5N/AN/AN/A|N/A(9)0(1)|N/A001|
||N/AN/A|(10)0|10|
||5|(10)|1|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||02|02|01|
||2|2|1|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|753.03.04.50%4.50%CLA 00-03|654.12.53.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|01400|01200|01000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 203 of 536 )附件C (第203页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
102 -河南省许昌市新华书店有限公司-襄城县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(40)0|(25)0|(26)0|
||(40)0|(25)0|(26)0|
||(40)|(25)|(26)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(40)0105|(25)017(18)|
|||(25)|(26)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||4001(10)000(6)|2501(17)00017|
|||25|26|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 204 of 536 )附件C (第204页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
102 -河南省许昌市新华书店有限公司-襄城县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||01(6)|0117|
|||(5)|18|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|1N/AN/AN/A|N/A(6)0(0)|N/A1700|
||N/AN/A|(6)0|170|
||1|(6)|17|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||01|01|01|
||1|1|1|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|847.42.64.50%4.50%CLA 00-03|848.41.63.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|01000|01000|01600|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 205 of 536 )附件C (第205页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
103 -河南省许昌市新华书店有限公司-许昌县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(116)0|(85)0|(73)0|
||(116)0|(85)0|(73)0|
||(116)|(85)|(73)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(116)01714|(85)017(5)|
|||(85)|(73)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||11603(17)000(17)|8504(17)0001|
|||85|73|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 206 of 536 )附件C (第206页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
103 -河南省许昌市新华书店有限公司-许昌县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||03(17)|041|
|||(14)|5|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|4N/AN/AN/A|N/A(14)0(4)|N/A(1)03|
||N/AN/A|(17)0|10|
||4|(17)|1|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||03|04|02|
||3|4|2|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|850.34.84.50%4.50%CLA 00-03|751.24.53.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|01700|01500|01500|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 207 of 536 )附件C (第207页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
104 -河南省许昌市新华书店有限公司-鄢陵县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(175)0|(127)0|(154)0|
||(175)0|(127)0|(154)0|
||(175)|(127)|(154)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(175)02721|(127)031(58)|
|||(127)|(154)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||17505(27)000(26)|12705(31)00053|
|||127|154|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 208 of 536 )附件C (第208页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
104 -河南省许昌市新华书店有限公司-鄢陵县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||05(26)|0553|
|||(21)|58|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|6N/AN/AN/A|N/A(20)0(6)|N/A4607|
||N/AN/A|(26)0|530|
||6|(26)|53|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||05|05|05|
||5|5|5|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|1 651.94.94.50%4.50%CLA 00-03|1252.05.43.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|02700|02100|02800|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 209 of 536 )附件C (第209页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
105 -河南省许昌市新华书店有限公司-禹州市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|00|00|00|
||00|00|00|
||0|0|0|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||0000|0000|
|||0|0|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||00000000|00000000|
|||0|0|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 210 of 536 )附件C (第210页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
105 -河南省许昌市新华书店有限公司-禹州市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||000|000|
|||0|0|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A000|N/A000|
||N/AN/A|00|00|
||0|0|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|-0.00.04.50%4.50%CLA 00-03|00.00.03.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 211 of 536 )附件C (第211页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
106 -河南省许昌市新华书店有限公司-长葛市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(49)0|(43)0|(25)0|
||(49)0|(43)0|(25)0|
||(49)|(43)|(25)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(49)006|(43)0127|
|||(43)|(25)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||49020000(7)|4302(12)000(9)|
|||43|25|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 212 of 536 )附件C (第212页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
106 -河南省许昌市新华书店有限公司-长葛市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||02(7)|02(9)|
|||(6)|(7)|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|2N/AN/AN/A|N/A(6)0(1)|N/A(9)01|
||N/AN/A|(7)0|(9)0|
||2|(7)|(9)|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||02|02|01|
||2|2|1|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|255.44.54.50%4.50%CLA 00-03|156.43.63.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|01000|0700|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 213 of 536 )附件C (第213页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
107 -河南省郑州市新华书店有限公司-登封市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|00|00|00|
||00|00|00|
||0|0|0|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||0000|0000|
|||0|0|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||00000000|00000000|
|||0|0|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 214 of 536 )附件C (第214页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
107 -河南省郑州市新华书店有限公司-登封市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||000|000|
|||0|0|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A000|N/A000|
||N/AN/A|00|00|
||0|0|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|-0.00.04.50%4.50%CLA 00-03|00.00.03.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 215 of 536 )附件C (第215页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
108 -河南省郑州市新华书店有限公司-巩义市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(22)0|(15)0|(11)0|
||(22)0|(15)0|(11)0|
||(22)|(15)|(11)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(22)043|(15)05(1)|
|||(15)|(11)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||2201(4)000(3)|1501(5)000(0)|
|||15|11|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 216 of 536 )附件C (第216页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
108 -河南省郑州市新华书店有限公司-巩义市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||01(3)|01(0)|
|||(3)|1|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A(3)0(0)|N/A(0)00|
||N/AN/A|(3)0|(0)0|
||0|(3)|(0)|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||01|01|00|
||1|1|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|351.81.54.50%4.50%CLA 00-03|156.93.13.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0400|0300|0300|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 217 of 536 )附件C (第217页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
109 -河南省郑州市新华书店有限公司-河南省郑州市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|00|00|00|
||00|00|00|
||0|0|0|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||0000|0000|
|||0|0|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||00000000|00000000|
|||0|0|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 218 of 536 )附件C (第218页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
109 -河南省郑州市新华书店有限公司-河南省郑州市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||000|000|
|||0|0|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A000|N/A000|
||N/AN/A|00|00|
||0|0|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|-0.00.04.50%4.50%CLA 00-03|00.00.03.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 219 of 536 )附件C (第219页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
110 -河南省郑州市新华书店有限公司-新密市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(146)0|(96)0|(66)0|
||(146)0|(96)0|(66)0|
||(146)|(96)|(66)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(146)03218|(96)043(14)|
|||(96)|(66)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||14604(32)000(22)|9604(43)00010|
|||96|66|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 220 of 536 )附件C (第220页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
110 -河南省郑州市新华书店有限公司-新密市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||04(22)|0410|
|||(18)|14|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|3N/AN/AN/A|N/A(19)0(2)|N/A901|
||N/AN/A|(22)0|100|
||3|(22)|10|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||04|04|02|
||4|4|2|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|1 449.12.64.50%4.50%CLA 00-03|1049.02.53.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|03200|03000|02500|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 221 of 536 )附件C (第221页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
111 -河南省郑州市新华书店有限公司-新郑市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(68)0|(40)0|(28)0|
||(68)0|(40)0|(28)0|
||(68)|(40)|(28)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(68)0208|(40)012(0)|
|||(40)|(28)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||6802(20)000(10)|4002(12)000(1)|
|||40|28|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 222 of 536 )附件C (第222页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
111 -河南省郑州市新华书店有限公司-新郑市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||02(10)|02(1)|
|||(8)|0|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|2N/AN/AN/A|N/A(9)0(1)|N/A(2)00|
||N/AN/A|(10)0|(1)0|
||2|(10)|(1)|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||02|02|01|
||2|2|1|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|653.92.84.50%4.50%CLA 00-03|553.72.33.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|02000|01200|01200|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 223 of 536 )附件C (第223页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
112 -河南省郑州市新华书店有限公司-荥阳市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|00|00|00|
||00|00|00|
||0|0|0|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||0000|0000|
|||0|0|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||00000000|00000000|
|||0|0|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 224 of 536 )附件C (第224页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
112 -河南省郑州市新华书店有限公司-荥阳市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||000|000|
|||0|0|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A000|N/A000|
||N/AN/A|00|00|
||0|0|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|-0.00.04.50%4.50%CLA 00-03|00.00.03.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 225 of 536 )附件C (第225页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
113 -河南省郑州市新华书店有限公司-中牟县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|00|00|00|
||00|00|00|
||0|0|0|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||0000|005(5)|
|||0|0|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||00000000|000(5)0005|
|||0|0|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 226 of 536 )附件C (第226页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
113 -河南省郑州市新华书店有限公司-中牟县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||000|005|
|||0|5|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A000|N/A500|
||N/AN/A|00|50|
||0|0|5|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|-0.00.04.50%4.50%CLA 00-03|00.00.03.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 227 of 536 )附件C (第227页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
114 -河南省周口市新华书店有限公司-郸城县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|00|00|00|
||00|00|00|
||0|0|0|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||0000|0000|
|||0|0|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||00000000|00000000|
|||0|0|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 228 of 536 )附件C (第228页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
114 -河南省周口市新华书店有限公司-郸城县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||000|000|
|||0|0|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A000|N/A000|
||N/AN/A|00|00|
||0|0|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|-0.00.04.50%4.50%CLA 00-03|00.00.03.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 229 of 536 )附件C (第229页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
115 -河南省周口市新华书店有限公司-扶沟县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|00|00|00|
||00|00|00|
||0|0|0|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||0000|0000|
|||0|0|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||00000000|00000000|
|||0|0|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 230 of 536 )附件C (第230页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
115 -河南省周口市新华书店有限公司-扶沟县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||000|000|
|||0|0|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A000|N/A000|
||N/AN/A|00|00|
||0|0|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|-0.00.04.50%4.50%CLA 00-03|00.00.03.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 231 of 536 )附件C (第231页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
116 -河南省周口市新华书店有限公司-河南省周口市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|00|00|00|
||00|00|00|
||0|0|0|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||0000|0000|
|||0|0|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||00000000|00000000|
|||0|0|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 232 of 536 )附件C (第232页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
116 -河南省周口市新华书店有限公司-河南省周口市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||000|000|
|||0|0|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A000|N/A000|
||N/AN/A|00|00|
||0|0|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|-0.00.04.50%4.50%CLA 00-03|00.00.03.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 233 of 536 )附件C (第233页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
117 -河南省周口市新华书店有限公司-淮阳县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(4)0|(2)0|(1)0|
||(4)0|(2)0|(1)0|
||(4)|(2)|(1)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(4)010|(2)01(0)|
|||(2)|(1)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||400(1)000(1)|200(1)000(0)|
|||2|1|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 234 of 536 )附件C (第234页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
117 -河南省周口市新华书店有限公司-淮阳县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||00(1)|00(0)|
|||(0)|0|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A(1)0(0)|N/A(0)00|
||N/AN/A|(1)0|(0)0|
||0|(1)|(0)|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|158.21.84.50%4.50%CLA 00-03|159.20.83.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0100|0100|0100|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 235 of 536 )附件C (第235页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
118 -河南省周口市新华书店有限公司-鹿邑县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|00|00|00|
||00|00|00|
||0|0|0|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||0000|0000|
|||0|0|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||00000000|00000000|
|||0|0|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 236 of 536 )附件C (第236页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
118 -河南省周口市新华书店有限公司-鹿邑县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||000|000|
|||0|0|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A000|N/A000|
||N/AN/A|00|00|
||0|0|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|-0.00.04.50%4.50%CLA 00-03|00.00.03.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 237 of 536 )附件C (第237页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
119 -河南省周口市新华书店有限公司-商水县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|00|00|00|
||00|00|00|
||0|0|0|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||0000|0000|
|||0|0|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||00000000|00000000|
|||0|0|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 238 of 536 )附件C (第238页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
119 -河南省周口市新华书店有限公司-商水县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||000|000|
|||0|0|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A000|N/A000|
||N/AN/A|00|00|
||0|0|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|-0.00.04.50%4.50%CLA 00-03|00.00.03.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 239 of 536 )附件C (第239页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
120 -河南省周口市新华书店有限公司-沈丘县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|00|00|00|
||00|00|00|
||0|0|0|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||0000|0000|
|||0|0|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||00000000|00000000|
|||0|0|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 240 of 536 )附件C (第240页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
120 -河南省周口市新华书店有限公司-沈丘县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||000|000|
|||0|0|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A000|N/A000|
||N/AN/A|00|00|
||0|0|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|-0.00.04.50%4.50%CLA 00-03|00.00.03.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 241 of 536 )附件C (第241页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
121 -河南省周口市新华书店有限公司-太康县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|00|00|00|
||00|00|00|
||0|0|0|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||0000|0000|
|||0|0|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||00000000|00000000|
|||0|0|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 242 of 536 )附件C (第242页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
121 -河南省周口市新华书店有限公司-太康县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||000|000|
|||0|0|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A000|N/A000|
||N/AN/A|00|00|
||0|0|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|-0.00.04.50%4.50%CLA 00-03|00.00.03.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 243 of 536 )附件C (第243页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
122 -河南省周口市新华书店有限公司-西华县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|00|00|00|
||00|00|00|
||0|0|0|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||0000|0000|
|||0|0|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||00000000|00000000|
|||0|0|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 244 of 536 )附件C (第244页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
122 -河南省周口市新华书店有限公司-西华县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||000|000|
|||0|0|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A000|N/A000|
||N/AN/A|00|00|
||0|0|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|-0.00.04.50%4.50%CLA 00-03|00.00.03.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 245 of 536 )附件C (第245页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
123 -河南省周口市新华书店有限公司-项城市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|00|00|00|
||00|00|00|
||0|0|0|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||0000|0000|
|||0|0|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||00000000|00000000|
|||0|0|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 246 of 536 )附件C (第246页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
123 -河南省周口市新华书店有限公司-项城市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||000|000|
|||0|0|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A000|N/A000|
||N/AN/A|00|00|
||0|0|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|-0.00.04.50%4.50%CLA 00-03|00.00.03.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 247 of 536 )附件C (第247页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
124 -河南省驻马店市新华书店有限公司-河南省驻马店市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(130)0|(76)0|(49)0|
||(130)0|(76)0|(49)0|
||(130)|(76)|(49)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(130)03816|(76)039(12)|
|||(76)|(49)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||13004(38)000(20)|7603(39)0009|
|||76|49|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 248 of 536 )附件C (第248页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
124 -河南省驻马店市新华书店有限公司-河南省驻马店市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||04(20)|039|
|||(16)|12|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|2N/AN/AN/A|N/A(18)0(1)|N/A901|
||N/AN/A|(20)0|90|
||2|(20)|9|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||04|03|01|
||4|3|1|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|856.12.14.50%4.50%CLA 00-03|656.61.73.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|03800|02800|02200|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 249 of 536 )附件C (第249页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
125 -河南省驻马店市新华书店有限公司-泌阳县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|00|00|00|
||00|00|00|
||0|0|0|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||0000|0000|
|||0|0|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||00000000|00000000|
|||0|0|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 250 of 536 )附件C (第250页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
125 -河南省驻马店市新华书店有限公司-泌阳县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||000|000|
|||0|0|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A000|N/A000|
||N/AN/A|00|00|
||0|0|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|-0.00.04.50%4.50%CLA 00-03|00.00.03.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 251 of 536 )附件C (第251页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
126 -河南省驻马店市新华书店有限公司-平舆县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(3)0|00|00|
||(3)0|00|00|
||(3)|0|0|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(3)020|0000|
|||0|0|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||300(2)000(0)|00000000|
|||0|0|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 252 of 536 )附件C (第252页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
126 -河南省驻马店市新华书店有限公司-平舆县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||00(0)|000|
|||(0)|0|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A(0)00|N/A000|
||N/AN/A|(0)0|00|
||0|(0)|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|-0.00.04.50%4.50%CLA 00-03|00.00.03.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0200|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 253 of 536 )附件C (第253页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
127 -河南省驻马店市新华书店有限公司-确山县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(101)0|(67)0|(59)0|
||(101)0|(67)0|(59)0|
||(101)|(67)|(59)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(101)02212|(67)010(3)|
|||(67)|(59)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||10103(22)000(15)|6703(10)0000|
|||67|59|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 254 of 536 )附件C (第254页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
127 -河南省驻马店市新华书店有限公司-确山县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||03(15)|030|
|||(12)|3|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|3N/AN/AN/A|N/A(12)0(3)|N/A(2)02|
||N/AN/A|(15)0|00|
||3|(15)|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||03|03|02|
||3|3|2|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|350.36.34.50%4.50%CLA 00-03|351.35.33.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|02200|01000|01000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 255 of 536 )附件C (第255页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
128 -河南省驻马店市新华书店有限公司-汝南县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(16)0|00|00|
||(16)0|00|00|
||(16)|0|0|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(16)0142|0000|
|||0|0|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||1600(14)000(2)|00000000|
|||0|0|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 256 of 536 )附件C (第256页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
128 -河南省驻马店市新华书店有限公司-汝南县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||00(2)|000|
|||(2)|0|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A(2)00|N/A000|
||N/AN/A|(2)0|00|
||0|(2)|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|-0.00.04.50%4.50%CLA 00-03|00.00.03.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|01400|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 257 of 536 )附件C (第257页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
129 -河南省驻马店市新华书店有限公司-上蔡县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|00|00|00|
||00|00|00|
||0|0|0|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||0000|0000|
|||0|0|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||00000000|00000000|
|||0|0|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 258 of 536 )附件C (第258页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
129 -河南省驻马店市新华书店有限公司-上蔡县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||000|000|
|||0|0|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A000|N/A000|
||N/AN/A|00|00|
||0|0|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|-0.00.04.50%4.50%CLA 00-03|00.00.03.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 259 of 536 )附件C (第259页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
130 -河南省驻马店市新华书店有限公司-遂平县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(9)0|(2)0|00|
||(9)0|(2)0|00|
||(9)|(2)|0|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(9)061|(2)02(0)|
|||(2)|0|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||900(6)000(1)|200(2)0000|
|||2|0|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 260 of 536 )附件C (第260页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
130 -河南省驻马店市新华书店有限公司-遂平县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||00(1)|000|
|||(1)|0|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A(1)00|N/A000|
||N/AN/A|(1)0|00|
||0|(1)|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|159.50.54.50%4.50%CLA 00-03|00.00.03.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0600|0200|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 261 of 536 )附件C (第261页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
131 -河南省驻马店市新华书店有限公司-西平县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|00|00|00|
||00|00|00|
||0|0|0|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||0000|0000|
|||0|0|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||00000000|00000000|
|||0|0|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 262 of 536 )附件C (第262页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
131 -河南省驻马店市新华书店有限公司-西平县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||000|000|
|||0|0|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A000|N/A000|
||N/AN/A|00|00|
||0|0|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|-0.00.04.50%4.50%CLA 00-03|00.00.03.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 263 of 536 )附件C (第263页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
132 -河南省驻马店市新华书店有限公司-新蔡县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(5)0|00|00|
||(5)0|00|00|
||(5)|0|0|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(5)051|0000|
|||0|0|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||500(5)000(1)|00000000|
|||0|0|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 264 of 536 )附件C (第264页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
132 -河南省驻马店市新华书店有限公司-新蔡县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||00(1)|000|
|||(1)|0|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A(1)00|N/A000|
||N/AN/A|(1)0|00|
||0|(1)|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|-0.00.04.50%4.50%CLA 00-03|00.00.03.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0500|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 265 of 536 )附件C (第265页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
133 -河南省驻马店市新华书店有限公司-正阳县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|00|00|00|
||00|00|00|
||0|0|0|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||0000|0000|
|||0|0|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||00000000|00000000|
|||0|0|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 266 of 536 )附件C (第266页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
133 -河南省驻马店市新华书店有限公司-正阳县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||000|000|
|||0|0|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A000|N/A000|
||N/AN/A|00|00|
||0|0|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|-0.00.04.50%4.50%CLA 00-03|00.00.03.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 267 of 536 )附件C (第267页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
134 -人民出版社 -人民出版社 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(84)0|(46)0|(47)0|
||(84)0|(46)0|(47)0|
||(84)|(46)|(47)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)||(84)02810|(46)019(20)|
|||(46)|(47)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||8402(28)000(13)|4602(19)00019|
|||46|47|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 268 of 536 )附件C (第268页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Termination Benefits - Chinese Accounting Standard for Business Enterprises No.9*
辞退福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
134 -人民出版社 -人民出版社 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||02(13)|0219|
|||(10)|20|
|F. Remeasurement effects recognized in P&L 损益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in P&L 损益表中确认的重计量影响：(1)+(5)+(6)|1N/AN/AN/A|N/A(12)0(1)|N/A1801|
||N/AN/A|(13)0|190|
||1|(13)|19|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||02|02|01|
||2|2|1|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Cost of living adjustment (COLA) for internal retirees 内退人员的福利年增长率Mortality rates 死亡率|3.25%4.50%CLA 00-03|256.43.64.50%4.50%CLA 00-03|257.42.63.25%4.50%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|02800|01300|01900|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 269 of 536 )附件C (第269页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
135 -合计 - RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(49,481)0|(43,010)0|(48,323)0|
||(49,481)0|(43,010)0|(48,323)0|
||(49,481)|(43,010)|(48,323)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(49,481)01,914(1,820)6,377|(43,010)02,434(3,058)(4,689)|
|||(43,010)|(48,323)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||49,48101,820(1,914)000(6,377)|43,01001,980(2,434)2,4320(1,353)4,689|
|||43,010|48,323|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 270 of 536 )附件C (第270页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
135 -合计 - RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|02,4320(1,353)|
|||01,8200|1,0781,9800|
|||1,820|3,058|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|1,819N/AN/AN/A|N/A(569)0(5,808)|N/A(778)05,467|
||N/AN/A|(6,377)0|4,6890|
||1,819|(6,377)|4,689|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||01,820|01,980|01,767|
||1,820|1,980|1,767|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|4 ,13661.322.14.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|4,05064.920.43.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|01,91400|02,64900|02,38800|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 271 of 536 )附件C (第271页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
136 -河南出版对外贸易有限公司-河南出版对外贸易有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|00|00|00|
||00|00|00|
||0|0|0|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||00000000|00000000|
|||0|0|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 272 of 536 )附件C (第272页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
136 -河南出版对外贸易有限公司-河南出版对外贸易有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||000|000|
|||0|0|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A000|N/A000|
||N/AN/A|00|00|
||0|0|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|361.722.34.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|362.721.53.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 273 of 536 )附件C (第273页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
137 -河南省安阳市新华书店有限公司-安阳县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(33)0|(28)0|(31)0|
||(33)0|(28)0|(31)0|
||(33)|(28)|(31)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(33)02(1)4|(28)02(1)(4)|
|||(28)|(31)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||3301(2)000(4)|2801(2)0004|
|||28|31|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 274 of 536 )附件C (第274页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
137 -河南省安阳市新华书店有限公司-安阳县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||010|010|
|||1|1|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|2N/AN/AN/A|N/A(1)0(3)|N/A103|
||N/AN/A|(4)0|40|
||2|(4)|4|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||01|01|01|
||1|1|1|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|3 158.222.94.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|3160.623.13.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0200|0200|0200|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 275 of 536 )附件C (第275页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
138 -河南省安阳市新华书店有限公司-河南省安阳市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(3,769)0|(3,231)0|(3,189)0|
||(3,769)0|(3,231)0|(3,189)0|
||(3,769)|(3,231)|(3,189)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(3,769)0191(138)486|(3,231)0180109(247)|
|||(3,231)|(3,189)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||3,7690138(191)000(486)|3,2310149(180)00(258)247|
|||3,231|3,189|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 276 of 536 )附件C (第276页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
138 -河南省安阳市新华书店有限公司-河南省安阳市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|000(258)|
|||01380|(258)1490|
|||138|(109)|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|133N/AN/AN/A|N/A(64)0(422)|N/A(139)0387|
||N/AN/A|(486)0|2470|
||133|(486)|247|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||0138|0149|0116|
||138|149|116|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|9 059.823.24.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|8866.220.13.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|019100|018300|017700|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 277 of 536 )附件C (第277页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
139 -河南省安阳市新华书店有限公司-滑县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(740)0|(627)0|(686)0|
||(740)0|(627)0|(686)0|
||(740)|(627)|(686)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(740)044(27)95|(627)044(29)(75)|
|||(627)|(686)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||740027(44)000(95)|627029(44)00075|
|||627|686|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 278 of 536 )附件C (第278页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
139 -河南省安阳市新华书店有限公司-滑县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||0270|0290|
|||27|29|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|48N/AN/AN/A|N/A(12)0(83)|N/A(4)078|
||N/AN/A|(95)0|750|
||48|(95)|75|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||027|029|025|
||27|29|25|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2 567.519.24.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2568.518.43.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|04400|03400|03500|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 279 of 536 )附件C (第279页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
140 -河南省安阳市新华书店有限公司-林州市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(24)0|(20)0|(31)0|
||(24)0|(20)0|(31)0|
||(24)|(20)|(31)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(24)02(1)3|(20)03(1)(13)|
|||(20)|(31)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||2401(2)000(3)|2001(3)00013|
|||20|31|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 280 of 536 )附件C (第280页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
140 -河南省安阳市新华书店有限公司-林州市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||010|010|
|||1|1|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|1N/AN/AN/A|N/A(1)0(2)|N/A1003|
||N/AN/A|(3)0|130|
||1|(3)|13|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||01|01|01|
||1|1|1|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2 461.022.54.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2464.820.83.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0200|0100|0200|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 281 of 536 )附件C (第281页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
141 -河南省安阳市新华书店有限公司-内黄县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(5)0|(4)0|(5)0|
||(5)0|(4)0|(5)0|
||(5)|(4)|(5)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(5)00(0)1|(4)00(0)(1)|
|||(4)|(5)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||500(0)000(1)|400(0)0001|
|||4|5|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 282 of 536 )附件C (第282页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
141 -河南省安阳市新华书店有限公司-内黄县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||000|000|
|||0|0|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|1N/AN/AN/A|N/A00(1)|N/A(0)01|
||N/AN/A|(1)0|10|
||1|(1)|1|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1 358.024.44.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1362.823.33.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 283 of 536 )附件C (第283页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
142 -河南省安阳市新华书店有限公司-汤阴县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(128)0|(112)0|(122)0|
||(128)0|(112)0|(122)0|
||(128)|(112)|(122)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(128)05(5)17|(112)05(5)(11)|
|||(112)|(122)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||12805(5)000(17)|11205(5)00011|
|||112|122|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 284 of 536 )附件C (第284页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
142 -河南省安阳市新华书店有限公司-汤阴县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||050|050|
|||5|5|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|5N/AN/AN/A|N/A(1)0(16)|N/A(4)015|
||N/AN/A|(17)0|110|
||5|(17)|11|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||05|05|04|
||5|5|4|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1 260.123.14.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1269.818.23.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0500|0600|0600|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 285 of 536 )附件C (第285页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
143 -河南省鹤壁市新华书店有限公司-河南省鹤壁市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(588)0|(532)0|(580)0|
||(588)0|(532)0|(580)0|
||(588)|(532)|(580)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(588)02(22)76|(532)044(24)(67)|
|||(532)|(580)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||588022(2)000(76)|532024(44)00067|
|||532|580|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 286 of 536 )附件C (第286页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
143 -河南省鹤壁市新华书店有限公司-河南省鹤壁市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||0220|0240|
|||22|24|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|22N/AN/AN/A|N/A(11)0(65)|N/A5062|
||N/AN/A|(76)0|670|
||22|(76)|67|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||022|024|021|
||22|24|21|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|5 161.122.14.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|5061.721.63.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0200|03500|03500|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 287 of 536 )附件C (第287页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
144 -河南省鹤壁市新华书店有限公司-浚县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(369)0|(325)0|(323)0|
||(369)0|(325)0|(323)0|
||(369)|(325)|(323)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(369)010(14)48|(325)01520(32)|
|||(325)|(323)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||369014(10)000(48)|325015(15)(35)0032|
|||325|323|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 288 of 536 )附件C (第288页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
144 -河南省鹤壁市新华书店有限公司-浚县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0(35)00|
|||0140|(35)150|
|||14|(20)|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|8N/AN/AN/A|N/A70(54)|N/A(18)049|
||N/AN/A|(48)0|320|
||8|(48)|32|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||014|015|012|
||14|15|12|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2 660.824.94.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2560.924.73.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|01000|01300|01100|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 289 of 536 )附件C (第289页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
145 -河南省鹤壁市新华书店有限公司-淇县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(41)0|(34)0|(38)0|
||(41)0|(34)0|(38)0|
||(41)|(34)|(38)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(41)03(1)5|(34)02(2)(4)|
|||(34)|(38)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||4101(3)000(5)|3402(2)0004|
|||34|38|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 290 of 536 )附件C (第290页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
145 -河南省鹤壁市新华书店有限公司-淇县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||010|020|
|||1|2|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|3N/AN/AN/A|N/A(1)0(5)|N/A(1)04|
||N/AN/A|(5)0|40|
||3|(5)|4|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||01|02|01|
||1|2|1|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1 955.822.64.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1956.821.73.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0300|0200|0200|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 291 of 536 )附件C (第291页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
146 -河南省济源市新华书店有限公司-河南省济源市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(191)0|(174)0|(207)0|
||(191)0|(174)0|(207)0|
||(191)|(174)|(207)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(191)00(7)25|(174)012(8)(37)|
|||(174)|(207)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||191070000(25)|17408(12)00037|
|||174|207|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 292 of 536 )附件C (第292页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
146 -河南省济源市新华书店有限公司-河南省济源市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||070|080|
|||7|8|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|7N/AN/AN/A|N/A10(26)|N/A10026|
||N/AN/A|(25)0|370|
||7|(25)|37|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||07|08|08|
||7|8|8|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2 759.123.94.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2763.722.33.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|0800|0800|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 293 of 536 )附件C (第293页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
147 -河南省焦作市新华书店有限公司-博爱县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(440)0|(382)0|(495)0|
||(440)0|(382)0|(495)0|
||(440)|(382)|(495)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(440)018(16)57|(382)020(72)(60)|
|||(382)|(495)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||440016(18)000(57)|382018(20)550060|
|||382|495|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 294 of 536 )附件C (第294页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
147 -河南省焦作市新华书店有限公司-博爱县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|05500|
|||0160|55180|
|||16|72|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|16N/AN/AN/A|N/A10(58)|N/A4057|
||N/AN/A|(57)0|600|
||16|(57)|60|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||016|018|018|
||16|18|18|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1 358.024.44.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1361.224.73.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|01800|01700|02000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 295 of 536 )附件C (第295页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
148 -河南省焦作市新华书店有限公司-河南省焦作市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(115)0|(97)0|(49)0|
||(115)0|(97)0|(49)0|
||(115)|(97)|(49)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(115)08(4)15|(97)04(4)48|
|||(97)|(49)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||11504(8)000(15)|9704(4)000(48)|
|||97|49|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 296 of 536 )附件C (第296页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
148 -河南省焦作市新华书店有限公司-河南省焦作市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||040|040|
|||4|4|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|6N/AN/AN/A|N/A(6)0(8)|N/A(53)05|
||N/AN/A|(15)0|(48)0|
||6|(15)|(48)|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||04|04|02|
||4|4|2|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|7 359.023.84.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|7164.021.93.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0800|0800|0300|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 297 of 536 )附件C (第297页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
149 -河南省焦作市新华书店有限公司-孟州市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(827)0|(751)0|(858)0|
||(827)0|(751)0|(858)0|
||(827)|(751)|(858)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(827)00(31)107|(751)041(35)(113)|
|||(751)|(858)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||827031(0)000(107)|751035(41)000113|
|||751|858|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 298 of 536 )附件C (第298页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
149 -河南省焦作市新华书店有限公司-孟州市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||0310|0350|
|||31|35|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|28N/AN/AN/A|N/A40(110)|N/A50107|
||N/AN/A|(107)0|1130|
||28|(107)|113|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||031|035|031|
||31|35|31|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2 859.323.64.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2763.422.33.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|03500|03600|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 299 of 536 )附件C (第299页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
150 -河南省焦作市新华书店有限公司-沁阳市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(468)0|(414)0|(959)0|
||(468)0|(414)0|(959)0|
||(468)|(414)|(959)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(468)011(17)60|(414)034(399)(181)|
|||(414)|(959)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||468017(11)000(60)|414019(34)37900181|
|||414|959|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 300 of 536 )附件C (第300页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
150 -河南省焦作市新华书店有限公司-沁阳市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|037900|
|||0170|379190|
|||17|399|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|17N/AN/AN/A|N/A90(69)|N/A98083|
||N/AN/A|(60)0|1810|
||17|(60)|181|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||017|019|035|
||17|19|35|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2 459.023.84.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2462.423.53.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|01100|01600|03600|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 301 of 536 )附件C (第301页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
151 -河南省焦作市新华书店有限公司-温县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(437)0|(397)0|(641)0|
||(437)0|(397)0|(641)0|
||(437)|(397)|(641)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(437)00(16)56|(397)018(202)(60)|
|||(397)|(641)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||4370160000(56)|397018(18)1840060|
|||397|641|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 302 of 536 )附件C (第302页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
151 -河南省焦作市新华书店有限公司-温县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|018400|
|||0160|184180|
|||16|202|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|20N/AN/AN/A|N/A50(62)|N/A(0)060|
||N/AN/A|(56)0|600|
||20|(56)|60|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||016|018|024|
||16|18|24|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2 458.024.44.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2460.524.73.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|01600|02400|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 303 of 536 )附件C (第303页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
152 -河南省焦作市新华书店有限公司-武陟县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(671)0|(588)0|(650)0|
||(671)0|(588)0|(650)0|
||(671)|(588)|(650)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(671)022(25)87|(588)020(27)(55)|
|||(588)|(650)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||671025(22)000(87)|588027(20)00055|
|||588|650|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 304 of 536 )附件C (第304页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
152 -河南省焦作市新华书店有限公司-武陟县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||0250|0270|
|||25|27|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|22N/AN/AN/A|N/A10(88)|N/A(27)082|
||N/AN/A|(87)0|550|
||22|(87)|55|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||025|027|024|
||25|27|24|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|3 959.221.24.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|3962.620.43.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|02200|02700|02700|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 305 of 536 )附件C (第305页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
153 -河南省焦作市新华书店有限公司-修武县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(112)0|(95)0|(104)0|
||(112)0|(95)0|(104)0|
||(112)|(95)|(104)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(112)07(4)14|(95)06(4)(11)|
|||(95)|(104)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||11204(7)000(14)|9504(6)00011|
|||95|104|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 306 of 536 )附件C (第306页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
153 -河南省焦作市新华书店有限公司-修武县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||040|040|
|||4|4|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|4N/AN/AN/A|N/A(1)0(13)|N/A(2)012|
||N/AN/A|(14)0|110|
||4|(14)|11|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||04|04|04|
||4|4|4|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1 558.024.44.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1563.722.03.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0700|0400|0400|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 307 of 536 )附件C (第307页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
154 -河南省开封市新华书店有限公司-河南省开封市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(140)0|(113)0|(111)0|
||(140)0|(113)0|(111)0|
||(140)|(113)|(111)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(140)015(5)18|(113)012(5)(6)|
|||(113)|(111)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||14005(15)000(18)|11305(12)0006|
|||113|111|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 308 of 536 )附件C (第308页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
154 -河南省开封市新华书店有限公司-河南省开封市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||050|050|
|||5|5|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|10N/AN/AN/A|N/A(11)0(7)|N/A(0)06|
||N/AN/A|(18)0|60|
||10|(18)|6|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||05|05|04|
||5|5|4|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1 1667.519.24.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|11468.318.63.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|01500|01300|01300|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 309 of 536 )附件C (第309页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
155 -河南省开封市新华书店有限公司-开封县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(137)0|(118)0|(130)0|
||(137)0|(118)0|(130)0|
||(137)|(118)|(130)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(137)06(5)18|(118)06(5)(13)|
|||(118)|(130)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||13705(6)000(18)|11805(6)00013|
|||118|130|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 310 of 536 )附件C (第310页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
155 -河南省开封市新华书店有限公司-开封县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||050|050|
|||5|5|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|7N/AN/AN/A|N/A00(18)|N/A(3)017|
||N/AN/A|(18)0|130|
||7|(18)|13|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||05|05|05|
||5|5|5|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1 860.621.44.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1861.620.53.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0600|0500|0600|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 311 of 536 )附件C (第311页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
156 -河南省开封市新华书店有限公司-兰考县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(308)0|(268)0|(301)0|
||(308)0|(268)0|(301)0|
||(308)|(268)|(301)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(308)012(11)40|(268)025(12)(45)|
|||(268)|(301)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||308011(12)000(40)|268012(25)00045|
|||268|301|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 312 of 536 )附件C (第312页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
156 -河南省开封市新华书店有限公司-兰考县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||0110|0120|
|||11|12|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|11N/AN/AN/A|N/A(4)0(35)|N/A11034|
||N/AN/A|(40)0|450|
||11|(40)|45|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||011|012|011|
||11|12|11|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2 362.818.04.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2363.817.23.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|01200|01700|01700|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 313 of 536 )附件C (第313页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
157 -河南省开封市新华书店有限公司-杞县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(38)0|(27)0|(143)0|
||(38)0|(27)0|(143)0|
||(38)|(27)|(143)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(38)08(1)5|(27)010(105)(22)|
|||(27)|(143)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||3801(8)000(5)|2701(10)1040022|
|||27|143|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 314 of 536 )附件C (第314页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
157 -河南省开封市新华书店有限公司-杞县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|010400|
|||010|10410|
|||1|105|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|1N/AN/AN/A|N/A(3)0(2)|N/A1803|
||N/AN/A|(5)0|220|
||1|(5)|22|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||01|01|05|
||1|1|5|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|3 454.919.04.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|3455.918.13.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0800|0300|01000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 315 of 536 )附件C (第315页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
158 -河南省开封市新华书店有限公司-通许县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(333)0|(302)0|(426)0|
||(333)0|(302)0|(426)0|
||(333)|(302)|(426)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(333)00(12)43|(302)019(97)(46)|
|||(302)|(426)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||3330120000(43)|302014(19)830046|
|||302|426|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 316 of 536 )附件C (第316页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
158 -河南省开封市新华书店有限公司-通许县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|08300|
|||0120|83140|
|||12|97|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|13N/AN/AN/A|N/A00(43)|N/A4042|
||N/AN/A|(43)0|460|
||13|(43)|46|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||012|014|016|
||12|14|16|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2 162.623.34.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2163.622.53.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|01600|02000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 317 of 536 )附件C (第317页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
159 -河南省开封市新华书店有限公司-尉氏县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(505)0|(459)0|(513)0|
||(505)0|(459)0|(513)0|
||(505)|(459)|(513)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(505)00(19)65|(459)029(21)(62)|
|||(459)|(513)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||5050190000(65)|459021(29)00062|
|||459|513|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 318 of 536 )附件C (第318页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
159 -河南省开封市新华书店有限公司-尉氏县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||0190|0210|
|||19|21|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|16N/AN/AN/A|N/A(5)0(60)|N/A4058|
||N/AN/A|(65)0|620|
||16|(65)|62|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||019|021|019|
||19|21|19|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2 763.621.74.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2764.620.93.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|02400|02500|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 319 of 536 )附件C (第319页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
160 -河南省洛阳市新华书店有限公司-河南省洛阳市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(9,251)0|(8,061)0|(8,447)0|
||(9,251)0|(8,061)0|(8,447)0|
||(9,251)|(8,061)|(8,447)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(9,251)0338(341)1,192|(8,061)0395(373)(407)|
|||(8,061)|(8,447)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||9,2510341(338)000(1,192)|8,0610373(395)000407|
|||8,061|8,447|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 320 of 536 )附件C (第320页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
160 -河南省洛阳市新华书店有限公司-河南省洛阳市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||03410|03730|
|||341|373|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|317N/AN/AN/A|N/A(97)0(1,096)|N/A(583)0990|
||N/AN/A|(1,192)0|4070|
||317|(1,192)|407|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||0341|0373|0309|
||341|373|309|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1 8759.423.54.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|18365.021.43.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|033800|043000|040900|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 321 of 536 )附件C (第321页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
161 -河南省洛阳市新华书店有限公司-栾川县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(645)0|(562)0|(610)0|
||(645)0|(562)0|(610)0|
||(645)|(562)|(610)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(645)024(24)83|(562)029(26)(51)|
|||(562)|(610)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||645024(24)000(83)|562026(29)00051|
|||562|610|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 322 of 536 )附件C (第322页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
161 -河南省洛阳市新华书店有限公司-栾川县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||0240|0260|
|||24|26|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|22N/AN/AN/A|N/A(11)0(72)|N/A(16)067|
||N/AN/A|(83)0|510|
||22|(83)|51|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||024|026|022|
||24|26|22|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1 559.323.64.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1566.119.43.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|02400|03600|02900|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 323 of 536 )附件C (第323页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
162 -河南省洛阳市新华书店有限公司-洛宁县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(73)0|(64)0|(107)0|
||(73)0|(64)0|(107)0|
||(73)|(64)|(107)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(73)02(3)9|(64)02(30)(15)|
|||(64)|(107)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||7303(2)000(9)|6403(2)270015|
|||64|107|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 324 of 536 )附件C (第324页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
162 -河南省洛阳市新华书店有限公司-洛宁县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|02700|
|||030|2730|
|||3|30|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|2N/AN/AN/A|N/A10(11)|N/A4011|
||N/AN/A|(9)0|150|
||2|(9)|15|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||03|03|04|
||3|3|4|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1 561.622.44.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1567.718.83.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0200|0200|0300|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 325 of 536 )附件C (第325页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
163 -河南省洛阳市新华书店有限公司-孟津县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(127)0|(107)0|(38)0|
||(127)0|(107)0|(38)0|
||(127)|(107)|(38)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(127)08(5)16|(107)0370(5)|
|||(107)|(38)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||12705(8)000(16)|10705(3)00(75)5|
|||107|38|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 326 of 536 )附件C (第326页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
163 -河南省洛阳市新华书店有限公司-孟津县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|000(75)|
|||050|(75)50|
|||5|(70)|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|5N/AN/AN/A|N/A(6)0(10)|N/A(5)09|
||N/AN/A|(16)0|50|
||5|(16)|5|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||05|05|01|
||5|5|1|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|858.024.44.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|869.816.53.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0800|0900|0300|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 327 of 536 )附件C (第327页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
164 -河南省洛阳市新华书店有限公司-汝阳县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(276)0|(250)0|(274)0|
||(276)0|(250)0|(274)0|
||(276)|(250)|(274)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(276)00(10)36|(250)012(12)(24)|
|||(250)|(274)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||276010(0)000(36)|250012(12)00024|
|||250|274|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 328 of 536 )附件C (第328页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
164 -河南省洛阳市新华书店有限公司-汝阳县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||0100|0120|
|||10|12|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|9N/AN/AN/A|N/A(1)0(35)|N/A(8)033|
||N/AN/A|(36)0|240|
||9|(36)|24|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||010|012|010|
||10|12|10|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1 364.520.34.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1367.719.73.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|01600|01600|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 329 of 536 )附件C (第329页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
165 -河南省洛阳市新华书店有限公司-嵩县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(335)0|(292)0|(104)0|
||(335)0|(292)0|(104)0|
||(335)|(292)|(104)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(335)013(12)43|(292)03200(16)|
|||(292)|(104)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||335012(13)000(43)|292014(3)00(214)16|
|||292|104|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 330 of 536 )附件C (第330页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
165 -河南省洛阳市新华书店有限公司-嵩县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|000(214)|
|||0120|(214)140|
|||12|(200)|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|12N/AN/AN/A|N/A10(45)|N/A(25)041|
||N/AN/A|(43)0|160|
||12|(43)|16|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||012|014|04|
||12|14|4|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1 758.421.24.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1661.320.63.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|01300|01300|0300|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 331 of 536 )附件C (第331页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
166 -河南省洛阳市新华书店有限公司-新安县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(181)0|(165)0|(464)0|
||(181)0|(165)0|(464)0|
||(181)|(165)|(464)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(181)00(7)23|(165)024(287)(36)|
|||(165)|(464)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||181070000(23)|16508(24)2800036|
|||165|464|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 332 of 536 )附件C (第332页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
166 -河南省洛阳市新华书店有限公司-新安县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|028000|
|||070|28080|
|||7|287|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|6N/AN/AN/A|N/A(2)0(21)|N/A16020|
||N/AN/A|(23)0|360|
||6|(23)|36|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||07|08|017|
||7|8|17|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1 558.024.44.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1564.021.83.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|0900|02400|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 333 of 536 )附件C (第333页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
167 -河南省洛阳市新华书店有限公司-偃师市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(27)0|(23)0|(171)0|
||(27)0|(23)0|(171)0|
||(27)|(23)|(171)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(27)02(1)4|(23)06(149)(5)|
|||(23)|(171)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||2701(2)000(4)|2301(6)148005|
|||23|171|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 334 of 536 )附件C (第334页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
167 -河南省洛阳市新华书店有限公司-偃师市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|014800|
|||010|14810|
|||1|149|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|1N/AN/AN/A|N/A(2)0(2)|N/A302|
||N/AN/A|(4)0|50|
||1|(4)|5|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||01|01|06|
||1|1|6|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1 859.423.54.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1766.619.43.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0200|0200|0600|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 335 of 536 )附件C (第335页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
168 -河南省洛阳市新华书店有限公司-伊川县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(300)0|(270)0|(328)0|
||(300)0|(270)0|(328)0|
||(300)|(270)|(328)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(300)02(11)39|(270)014(13)(59)|
|||(270)|(328)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||300011(2)000(39)|270013(14)00059|
|||270|328|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 336 of 536 )附件C (第336页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
168 -河南省洛阳市新华书店有限公司-伊川县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||0110|0130|
|||11|13|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|11N/AN/AN/A|N/A10(39)|N/A19041|
||N/AN/A|(39)0|590|
||11|(39)|59|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||011|013|012|
||11|13|12|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2 256.723.14.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2165.321.23.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0200|01300|01400|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 337 of 536 )附件C (第337页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
169 -河南省洛阳市新华书店有限公司-宜阳县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(97)0|(88)0|(95)0|
||(97)0|(88)0|(95)0|
||(97)|(88)|(95)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(97)01(4)13|(88)07(4)(10)|
|||(88)|(95)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||9704(1)000(13)|8804(7)00010|
|||88|95|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 338 of 536 )附件C (第338页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
169 -河南省洛阳市新华书店有限公司-宜阳县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||040|040|
|||4|4|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|6N/AN/AN/A|N/A(3)0(10)|N/A109|
||N/AN/A|(13)0|100|
||6|(13)|10|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||04|04|03|
||4|4|3|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1 461.422.24.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1467.919.53.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0100|0700|0700|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 339 of 536 )附件C (第339页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
170 -河南省漯河市新华书店有限公司-河南省漯河市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(182)0|(160)0|(363)0|
||(182)0|(160)0|(363)0|
||(182)|(160)|(363)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(182)05(7)23|(160)013(168)(47)|
|||(160)|(363)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||18207(5)000(23)|16007(13)1610047|
|||160|363|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 340 of 536 )附件C (第340页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
170 -河南省漯河市新华书店有限公司-河南省漯河市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|016100|
|||070|16170|
|||7|168|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|7N/AN/AN/A|N/A50(28)|N/A18030|
||N/AN/A|(23)0|470|
||7|(23)|47|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||07|07|013|
||7|7|13|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|3 358.124.54.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|3364.521.43.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0500|0500|01400|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 341 of 536 )附件C (第341页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
171 -河南省漯河市新华书店有限公司-临颍县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(15)0|(12)0|(12)0|
||(15)0|(12)0|(12)0|
||(15)|(12)|(12)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(15)01(1)2|(12)02(1)(2)|
|||(12)|(12)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||1501(1)000(2)|1201(2)0002|
|||12|12|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 342 of 536 )附件C (第342页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
171 -河南省漯河市新华书店有限公司-临颍县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||010|010|
|||1|1|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A(1)0(1)|N/A101|
||N/AN/A|(2)0|20|
||0|(2)|2|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||01|01|00|
||1|1|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1 958.923.84.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1865.420.93.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0100|0100|0100|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 343 of 536 )附件C (第343页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
172 -河南省漯河市新华书店有限公司-舞阳县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(344)0|(311)0|(126)0|
||(344)0|(311)0|(126)0|
||(344)|(311)|(126)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(344)01(13)44|(311)04259(78)|
|||(311)|(126)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||344013(1)000(44)|311014(4)00(273)78|
|||311|126|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 344 of 536 )附件C (第344页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
172 -河南省漯河市新华书店有限公司-舞阳县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|000(273)|
|||0130|(273)140|
|||13|(259)|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|11N/AN/AN/A|N/A(5)0(40)|N/A33045|
||N/AN/A|(44)0|780|
||11|(44)|78|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||013|014|05|
||13|14|5|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2 359.123.74.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2367.219.03.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0100|01800|0400|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 345 of 536 )附件C (第345页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
173 -河南省漯河市新华书店有限公司-郾城区新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(92)0|(81)0|(157)0|
||(92)0|(81)0|(157)0|
||(92)|(81)|(157)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(92)02(3)12|(81)04(55)(26)|
|||(81)|(157)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||9203(2)000(12)|8104(4)510026|
|||81|157|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 346 of 536 )附件C (第346页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
173 -河南省漯河市新华书店有限公司-郾城区新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|05100|
|||030|5140|
|||3|55|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|4N/AN/AN/A|N/A10(13)|N/A11015|
||N/AN/A|(12)0|260|
||4|(12)|26|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||03|04|06|
||3|4|6|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1 955.421.34.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1665.320.43.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0200|0400|0600|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 347 of 536 )附件C (第347页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
174 -河南省南阳市新华书店有限公司-邓州市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(1,282)0|(1,161)0|(1,306)0|
||(1,282)0|(1,161)0|(1,306)0|
||(1,282)|(1,161)|(1,306)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(1,282)04(48)165|(1,161)052(54)(143)|
|||(1,161)|(1,306)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||1,282048(4)000(165)|1,161054(52)000143|
|||1,161|1,306|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 348 of 536 )附件C (第348页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
174 -河南省南阳市新华书店有限公司-邓州市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||0480|0540|
|||48|54|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|43N/AN/AN/A|N/A210(186)|N/A(33)0176|
||N/AN/A|(165)0|1430|
||43|(165)|143|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||048|054|048|
||48|54|48|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|4 760.225.14.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|4761.224.33.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0400|05200|05200|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 349 of 536 )附件C (第349页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
175 -河南省南阳市新华书店有限公司-方城县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(521)0|(442)0|(497)0|
||(521)0|(442)0|(497)0|
||(521)|(442)|(497)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(521)031(19)67|(442)022(20)(57)|
|||(442)|(497)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||521019(31)000(67)|442020(22)00057|
|||442|497|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 350 of 536 )附件C (第350页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
175 -河南省南阳市新华书店有限公司-方城县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||0190|0200|
|||19|20|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|17N/AN/AN/A|N/A(1)0(66)|N/A(7)063|
||N/AN/A|(67)0|570|
||17|(67)|57|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||019|020|018|
||19|20|18|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2 165.118.54.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2065.618.23.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|03100|02300|02300|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 351 of 536 )附件C (第351页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
176 -河南省南阳市新华书店有限公司-河南省南阳市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(354)0|(307)0|(334)0|
||(354)0|(307)0|(334)0|
||(354)|(307)|(334)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(354)014(13)46|(307)014(14)(27)|
|||(307)|(334)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||354013(14)000(46)|307014(14)00027|
|||307|334|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 352 of 536 )附件C (第352页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
176 -河南省南阳市新华书店有限公司-河南省南阳市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||0130|0140|
|||13|14|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|13N/AN/AN/A|N/A(6)0(40)|N/A(11)038|
||N/AN/A|(46)0|270|
||13|(46)|27|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||013|014|012|
||13|14|12|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2 661.517.54.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2662.516.73.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|01400|01700|01800|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 353 of 536 )附件C (第353页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
177 -河南省南阳市新华书店有限公司-南召县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(414)0|(359)0|(377)0|
||(414)0|(359)0|(377)0|
||(414)|(359)|(377)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(414)016(15)53|(359)015(17)(16)|
|||(359)|(377)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||414015(16)000(53)|359017(15)00016|
|||359|377|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 354 of 536 )附件C (第354页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
177 -河南省南阳市新华书店有限公司-南召县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||0150|0170|
|||15|17|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|14N/AN/AN/A|N/A(4)0(49)|N/A(30)045|
||N/AN/A|(53)0|160|
||14|(53)|16|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||015|017|014|
||15|17|14|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1 868.118.64.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1666.919.43.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|01600|02000|01700|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 355 of 536 )附件C (第355页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
178 -河南省南阳市新华书店有限公司-内乡县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(837)0|(743)0|(821)0|
||(837)0|(743)0|(821)0|
||(837)|(743)|(821)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(837)017(31)108|(743)052(35)(95)|
|||(743)|(821)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||837031(17)000(108)|743035(52)00095|
|||743|821|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 356 of 536 )附件C (第356页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
178 -河南省南阳市新华书店有限公司-内乡县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||0310|0350|
|||31|35|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|29N/AN/AN/A|N/A120(119)|N/A(15)0110|
||N/AN/A|(108)0|950|
||29|(108)|95|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||031|035|030|
||31|35|30|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2 162.221.04.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2165.018.73.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|01700|02900|02900|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 357 of 536 )附件C (第357页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
179 -河南省南阳市新华书店有限公司-社旗县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(156)0|(141)0|(448)0|
||(156)0|(141)0|(448)0|
||(156)|(141)|(448)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(156)01(6)20|(141)022(297)(33)|
|||(141)|(448)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||15606(1)000(20)|14107(22)2900033|
|||141|448|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 358 of 536 )附件C (第358页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
179 -河南省南阳市新华书店有限公司-社旗县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|029000|
|||060|29070|
|||6|297|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|6N/AN/AN/A|N/A(0)0(20)|N/A13019|
||N/AN/A|(20)0|330|
||6|(20)|33|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||06|07|016|
||6|7|16|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2 164.521.54.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2064.821.33.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0100|0700|02100|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 359 of 536 )附件C (第359页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
180 -河南省南阳市新华书店有限公司-唐河县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(792)0|(697)0|(973)0|
||(792)0|(697)0|(973)0|
||(792)|(697)|(973)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(792)023(29)102|(697)038(179)(136)|
|||(697)|(973)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||792029(23)000(102)|697032(38)14700136|
|||697|973|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 360 of 536 )附件C (第360页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
180 -河南省南阳市新华书店有限公司-唐河县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|014700|
|||0290|147320|
|||29|179|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|28N/AN/AN/A|N/A20(104)|N/A310105|
||N/AN/A|(102)0|1360|
||28|(102)|136|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||029|032|036|
||29|32|36|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|4 364.519.94.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|4165.319.33.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|02300|03000|04000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 361 of 536 )附件C (第361页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
181 -河南省南阳市新华书店有限公司-桐柏县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(312)0|(273)0|(304)0|
||(312)0|(273)0|(304)0|
||(312)|(273)|(304)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(312)010(12)40|(273)015(13)(33)|
|||(273)|(304)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||312012(10)000(40)|273013(15)00033|
|||273|304|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 362 of 536 )附件C (第362页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
181 -河南省南阳市新华书店有限公司-桐柏县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||0120|0130|
|||12|13|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|11N/AN/AN/A|N/A00(41)|N/A(6)039|
||N/AN/A|(40)0|330|
||11|(40)|33|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||012|013|011|
||12|13|11|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1 564.121.94.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1463.922.03.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|01000|01400|01300|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 363 of 536 )附件C (第363页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
182 -河南省南阳市新华书店有限公司-宛城区新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(942)0|(815)0|(1,616)0|
||(942)0|(815)0|(1,616)0|
||(942)|(815)|(1,616)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(942)041(35)121|(815)070(747)(125)|
|||(815)|(1,616)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||942035(41)000(121)|815038(70)70900125|
|||815|1,616|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 364 of 536 )附件C (第364页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
182 -河南省南阳市新华书店有限公司-宛城区新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|070900|
|||0350|709380|
|||35|747|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|36N/AN/AN/A|N/A20(124)|N/A90116|
||N/AN/A|(121)0|1250|
||36|(121)|125|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||035|038|059|
||35|38|59|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|3 961.424.04.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|3762.123.43.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|04100|03800|06800|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 365 of 536 )附件C (第365页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
183 -河南省南阳市新华书店有限公司-卧龙区新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(1,249)0|(1,080)0|(1,249)0|
||(1,249)0|(1,080)0|(1,249)0|
||(1,249)|(1,080)|(1,249)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(1,249)054(46)161|(1,080)043(50)(162)|
|||(1,080)|(1,249)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||1,249046(54)000(161)|1,080050(43)000162|
|||1,080|1,249|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 366 of 536 )附件C (第366页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
183 -河南省南阳市新华书店有限公司-卧龙区新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||0460|0500|
|||46|50|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|44N/AN/AN/A|N/A(6)0(155)|N/A30159|
||N/AN/A|(161)0|1620|
||44|(161)|162|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||046|050|046|
||46|50|46|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|5 363.722.24.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|5264.421.73.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|05400|05500|05200|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 367 of 536 )附件C (第367页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
184 -河南省南阳市新华书店有限公司-西峡县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(315)0|(266)0|(355)0|
||(315)0|(266)0|(355)0|
||(315)|(266)|(355)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(315)020(11)41|(266)023(56)(56)|
|||(266)|(355)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||315011(20)000(41)|266012(23)440056|
|||266|355|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 368 of 536 )附件C (第368页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
184 -河南省南阳市新华书店有限公司-西峡县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|04400|
|||0110|44120|
|||11|56|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|7N/AN/AN/A|N/A(6)0(35)|N/A18038|
||N/AN/A|(41)0|560|
||7|(41)|56|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||011|012|013|
||11|12|13|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1 465.917.14.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1365.217.33.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|02000|01700|01800|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 369 of 536 )附件C (第369页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
185 -河南省南阳市新华书店有限公司-淅川县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(391)0|(340)0|(519)0|
||(391)0|(340)0|(519)0|
||(391)|(340)|(519)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(391)015(14)50|(340)015(162)(33)|
|||(340)|(519)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||391014(15)000(50)|340015(15)1470033|
|||340|519|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 370 of 536 )附件C (第370页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
185 -河南省南阳市新华书店有限公司-淅川县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|014700|
|||0140|147150|
|||14|162|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|13N/AN/AN/A|N/A(13)0(37)|N/A(2)036|
||N/AN/A|(50)0|330|
||13|(50)|33|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||014|015|019|
||14|15|19|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1 867.918.34.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1868.917.53.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|01500|05500|02700|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 371 of 536 )附件C (第371页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
186 -河南省南阳市新华书店有限公司-新野县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(527)0|(466)0|(657)0|
||(527)0|(466)0|(657)0|
||(527)|(466)|(657)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(527)012(20)68|(466)013(142)(62)|
|||(466)|(657)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||527020(12)000(68)|466022(13)1200062|
|||466|657|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 372 of 536 )附件C (第372页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
186 -河南省南阳市新华书店有限公司-新野县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|012000|
|||0200|120220|
|||20|142|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|20N/AN/AN/A|N/A150(83)|N/A(17)079|
||N/AN/A|(68)0|620|
||20|(68)|62|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||020|022|024|
||20|22|24|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2 960.223.04.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2860.322.73.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|01200|01500|02100|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 373 of 536 )附件C (第373页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
187 -河南省南阳市新华书店有限公司-镇平县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(567)0|(504)0|(610)0|
||(567)0|(504)0|(610)0|
||(567)|(504)|(610)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(567)010(21)73|(504)027(70)(63)|
|||(504)|(610)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||567021(10)000(73)|504023(27)460063|
|||504|610|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 374 of 536 )附件C (第374页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
187 -河南省南阳市新华书店有限公司-镇平县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|04600|
|||0210|46230|
|||21|70|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|19N/AN/AN/A|N/A(0)0(73)|N/A(7)070|
||N/AN/A|(73)0|630|
||19|(73)|63|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||021|023|022|
||21|23|22|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2 164.221.84.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2064.321.73.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|01000|02500|02700|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 375 of 536 )附件C (第375页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
188 -河南省平顶山市新华书店有限公司-宝丰县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(4)0|(3)0|(8)0|
||(4)0|(3)0|(8)0|
||(4)|(3)|(8)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(4)00(0)0|(3)00(2)(3)|
|||(3)|(8)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||400(0)000(0)|300(0)2003|
|||3|8|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 376 of 536 )附件C (第376页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
188 -河南省平顶山市新华书店有限公司-宝丰县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0200|
|||000|200|
|||0|2|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A00(1)|N/A201|
||N/AN/A|(0)0|30|
||0|(0)|3|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1 458.024.44.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1266.319.53.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 377 of 536 )附件C (第377页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
189 -河南省平顶山市新华书店有限公司-河南省平顶山市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(58)0|(51)0|(52)0|
||(58)0|(51)0|(52)0|
||(58)|(51)|(52)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(58)02(2)8|(51)01(2)1|
|||(51)|(52)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||5802(2)000(8)|5102(1)000(1)|
|||51|52|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 378 of 536 )附件C (第378页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
189 -河南省平顶山市新华书店有限公司-河南省平顶山市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||020|020|
|||2|2|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|3N/AN/AN/A|N/A10(9)|N/A(8)08|
||N/AN/A|(8)0|(1)0|
||3|(8)|(1)|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||02|02|02|
||2|2|2|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|8 158.124.44.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|8063.922.13.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0200|0200|0100|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 379 of 536 )附件C (第379页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
190 -河南省平顶山市新华书店有限公司-郏县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(25)0|(20)0|(21)0|
||(25)0|(20)0|(21)0|
||(25)|(20)|(21)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(25)02(1)3|(20)02(1)(2)|
|||(20)|(21)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||2501(2)000(3)|2001(2)0002|
|||20|21|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 380 of 536 )附件C (第380页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
190 -河南省平顶山市新华书店有限公司-郏县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||010|010|
|||1|1|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|1N/AN/AN/A|N/A(2)0(2)|N/A001|
||N/AN/A|(3)0|20|
||1|(3)|2|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||01|01|01|
||1|1|1|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1 354.822.74.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1364.116.93.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0200|0200|0200|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 381 of 536 )附件C (第381页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
191 -河南省平顶山市新华书店有限公司-鲁山县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(154)0|(139)0|(175)0|
||(154)0|(139)0|(175)0|
||(154)|(139)|(175)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(154)01(6)20|(139)012(24)(24)|
|||(139)|(175)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||15406(1)000(20)|13906(12)180024|
|||139|175|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 382 of 536 )附件C (第382页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
191 -河南省平顶山市新华书店有限公司-鲁山县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|01800|
|||060|1860|
|||6|24|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|1N/AN/AN/A|N/A(6)0(14)|N/A10014|
||N/AN/A|(20)0|240|
||1|(20)|24|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||06|06|06|
||6|6|6|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2 359.521.34.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2167.218.93.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0100|01100|01200|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 383 of 536 )附件C (第383页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
192 -河南省平顶山市新华书店有限公司-汝州市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(90)0|(77)0|(185)0|
||(90)0|(77)0|(185)0|
||(90)|(77)|(185)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(90)05(3)12|(77)011(108)(11)|
|||(77)|(185)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||9003(5)000(12)|7704(11)1050011|
|||77|185|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 384 of 536 )附件C (第384页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
192 -河南省平顶山市新华书店有限公司-汝州市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|010500|
|||030|10540|
|||3|108|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|4N/AN/AN/A|N/A(3)0(9)|N/A308|
||N/AN/A|(12)0|110|
||4|(12)|11|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||03|04|07|
||3|4|7|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2 460.322.94.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2367.618.73.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0500|0500|01100|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 385 of 536 )附件C (第385页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
193 -河南省平顶山市新华书店有限公司-舞钢市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(8)0|(7)0|(88)0|
||(8)0|(7)0|(88)0|
||(8)|(7)|(88)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(8)00(0)1|(7)00(0)(81)|
|||(7)|(88)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||800(0)000(1)|700(0)00081|
|||7|88|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 386 of 536 )附件C (第386页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
193 -河南省平顶山市新华书店有限公司-舞钢市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||000|000|
|||0|0|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|1N/AN/AN/A|N/A00(1)|N/A71010|
||N/AN/A|(1)0|810|
||1|(1)|81|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|03|
||0|0|3|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2 358.024.44.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2363.922.33.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|0000|0500|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 387 of 536 )附件C (第387页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
194 -河南省平顶山市新华书店有限公司-叶县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(36)0|(31)0|(32)0|
||(36)0|(31)0|(32)0|
||(36)|(31)|(32)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(36)02(1)5|(31)02(1)(2)|
|||(31)|(32)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||3601(2)000(5)|3101(2)0002|
|||31|32|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 388 of 536 )附件C (第388页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
194 -河南省平顶山市新华书店有限公司-叶县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||010|010|
|||1|1|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|1N/AN/AN/A|N/A(2)0(3)|N/A(1)03|
||N/AN/A|(5)0|20|
||1|(5)|2|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||01|01|01|
||1|1|1|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|3 359.323.74.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|3360.824.53.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0200|0300|0300|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 389 of 536 )附件C (第389页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
195 -河南省濮阳市新华书店有限公司-范县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(1)0|(1)0|00|
||(1)0|(1)0|00|
||(1)|(1)|0|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(1)00(0)0|(1)00(0)1|
|||(1)|0|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||1000000(0)|1000000(1)|
|||1|0|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 390 of 536 )附件C (第390页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
195 -河南省濮阳市新华书店有限公司-范县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||000|000|
|||0|0|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A(0)0(0)|N/A(1)00|
||N/AN/A|(0)0|(1)0|
||0|(0)|(1)|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1 170.517.04.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|967.118.93.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 391 of 536 )附件C (第391页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
196 -河南省濮阳市新华书店有限公司-河南省濮阳市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(506)0|(440)0|(528)0|
||(506)0|(440)0|(528)0|
||(506)|(440)|(528)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(506)020(19)65|(440)020(20)(87)|
|||(440)|(528)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||506019(20)000(65)|440020(20)00087|
|||440|528|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 392 of 536 )附件C (第392页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
196 -河南省濮阳市新华书店有限公司-河南省濮阳市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||0190|0200|
|||19|20|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|18N/AN/AN/A|N/A20(67)|N/A19068|
||N/AN/A|(65)0|870|
||18|(65)|87|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||019|020|019|
||19|20|19|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2 960.224.94.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2961.224.13.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|02000|01800|02000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 393 of 536 )附件C (第393页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
197 -河南省濮阳市新华书店有限公司-南乐县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(18)0|(13)0|(76)0|
||(18)0|(13)0|(76)0|
||(18)|(13)|(76)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(18)03(1)2|(13)02(1)(64)|
|||(13)|(76)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||1801(3)000(2)|1301(2)00064|
|||13|76|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 394 of 536 )附件C (第394页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
197 -河南省濮阳市新华书店有限公司-南乐县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||010|010|
|||1|1|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|2N/AN/AN/A|N/A(1)0(2)|N/A53011|
||N/AN/A|(2)0|640|
||2|(2)|64|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||01|01|03|
||1|1|3|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1 658.219.34.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1659.218.53.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0300|0100|0300|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 395 of 536 )附件C (第395页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
198 -河南省濮阳市新华书店有限公司-濮阳县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(56)0|(47)0|(59)0|
||(56)0|(47)0|(59)0|
||(56)|(47)|(59)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(56)04(2)7|(47)05(2)(14)|
|||(47)|(59)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||5602(4)000(7)|4702(5)00014|
|||47|59|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 396 of 536 )附件C (第396页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
198 -河南省濮阳市新华书店有限公司-濮阳县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||020|020|
|||2|2|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|4N/AN/AN/A|N/A10(8)|N/A608|
||N/AN/A|(7)0|140|
||4|(7)|14|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||02|02|02|
||2|2|2|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1 867.719.64.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1868.718.93.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0400|0200|0200|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 397 of 536 )附件C (第397页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
199 -河南省濮阳市新华书店有限公司-清丰县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(70)0|(64)0|(71)0|
||(70)0|(64)0|(71)0|
||(70)|(64)|(71)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(70)00(3)9|(64)03(3)(8)|
|||(64)|(71)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||70030000(9)|6403(3)0008|
|||64|71|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 398 of 536 )附件C (第398页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
199 -河南省濮阳市新华书店有限公司-清丰县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||030|030|
|||3|3|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|3N/AN/AN/A|N/A30(12)|N/A(3)011|
||N/AN/A|(9)0|80|
||3|(9)|8|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||03|03|03|
||3|3|3|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2 264.421.34.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2265.420.53.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|0200|0200|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 399 of 536 )附件C (第399页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
200 -河南省濮阳市新华书店有限公司-台前县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(56)0|(49)0|(56)0|
||(56)0|(49)0|(56)0|
||(56)|(49)|(56)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(56)02(2)7|(49)02(2)(6)|
|||(49)|(56)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||5602(2)000(7)|4902(2)0006|
|||49|56|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 400 of 536 )附件C (第400页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
200 -河南省濮阳市新华书店有限公司-台前县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||020|020|
|||2|2|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|2N/AN/AN/A|N/A20(9)|N/A(2)08|
||N/AN/A|(7)0|60|
||2|(7)|6|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||02|02|02|
||2|2|2|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1 664.221.64.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1665.220.83.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0200|0100|0200|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 401 of 536 )附件C (第401页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
201 -河南省三门峡市新华书店有限公司-河南省三门峡市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(32)0|(27)0|(29)0|
||(32)0|(27)0|(29)0|
||(32)|(27)|(29)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(32)01(1)4|(27)01(1)(1)|
|||(27)|(29)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||3201(1)000(4)|2701(1)0001|
|||27|29|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 402 of 536 )附件C (第402页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
201 -河南省三门峡市新华书店有限公司-河南省三门峡市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||010|010|
|||1|1|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|1N/AN/AN/A|N/A(0)0(4)|N/A(2)03|
||N/AN/A|(4)0|10|
||1|(4)|1|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||01|01|01|
||1|1|1|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|3 459.023.84.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|3362.223.63.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0100|0100|0100|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 403 of 536 )附件C (第403页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
202 -河南省三门峡市新华书店有限公司-灵宝市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(9)0|(8)0|(9)0|
||(9)0|(8)0|(9)0|
||(9)|(8)|(9)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(9)00(0)1|(8)00(0)(1)|
|||(8)|(9)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||900(0)000(1)|800(0)0001|
|||8|9|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 404 of 536 )附件C (第404页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
202 -河南省三门峡市新华书店有限公司-灵宝市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||000|000|
|||0|0|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|1N/AN/AN/A|N/A00(2)|N/A(1)01|
||N/AN/A|(1)0|10|
||1|(1)|1|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2 859.023.84.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2763.722.13.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 405 of 536 )附件C (第405页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
203 -河南省三门峡市新华书店有限公司-卢氏县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(115)0|(102)0|(114)0|
||(115)0|(102)0|(114)0|
||(115)|(102)|(114)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(115)03(4)15|(102)03(5)(11)|
|||(102)|(114)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||11504(3)000(15)|10205(3)00011|
|||102|114|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 406 of 536 )附件C (第406页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
203 -河南省三门峡市新华书店有限公司-卢氏县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||040|050|
|||4|5|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|5N/AN/AN/A|N/A40(19)|N/A(7)017|
||N/AN/A|(15)0|110|
||5|(15)|11|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||04|05|04|
||4|5|4|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1 355.222.74.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1359.121.23.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0300|0300|0300|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 407 of 536 )附件C (第407页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
204 -河南省三门峡市新华书店有限公司-渑池县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(2)0|(1)0|(2)0|
||(2)0|(1)0|(2)0|
||(2)|(1)|(2)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(2)00(0)0|(1)00(0)(0)|
|||(1)|(2)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||200(0)000(0)|100(0)0000|
|||1|2|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 408 of 536 )附件C (第408页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
204 -河南省三门峡市新华书店有限公司-渑池县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||000|000|
|||0|0|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A00(0)|N/A(0)00|
||N/AN/A|(0)0|00|
||0|(0)|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|758.024.44.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|770.316.83.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 409 of 536 )附件C (第409页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
205 -河南省三门峡市新华书店有限公司-陕县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(2)0|(2)0|(2)0|
||(2)0|(2)0|(2)0|
||(2)|(2)|(2)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(2)00(0)0|(2)00(0)(0)|
|||(2)|(2)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||2000000(0)|20000000|
|||2|2|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 410 of 536 )附件C (第410页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
205 -河南省三门峡市新华书店有限公司-陕县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||000|000|
|||0|0|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A00(0)|N/A(0)00|
||N/AN/A|(0)0|00|
||0|(0)|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|958.024.44.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|965.421.33.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 411 of 536 )附件C (第411页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
206 -河南省三门峡市新华书店有限公司-义马市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(5)0|(4)0|(5)0|
||(5)0|(4)0|(5)0|
||(5)|(4)|(5)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(5)00(0)1|(4)00(0)(0)|
|||(4)|(5)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||5000000(1)|400(0)0000|
|||4|5|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 412 of 536 )附件C (第412页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
206 -河南省三门峡市新华书店有限公司-义马市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||000|000|
|||0|0|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A00(1)|N/A(0)01|
||N/AN/A|(1)0|00|
||0|(1)|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1 258.024.44.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1258.425.93.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 413 of 536 )附件C (第413页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
207 -河南省商丘市新华书店有限公司-河南省商丘市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(243)0|(206)0|(264)0|
||(243)0|(206)0|(264)0|
||(243)|(206)|(264)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(243)015(9)31|(206)015(9)(64)|
|||(206)|(264)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||24309(15)000(31)|20609(15)00064|
|||206|264|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 414 of 536 )附件C (第414页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
207 -河南省商丘市新华书店有限公司-河南省商丘市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||090|090|
|||9|9|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|12N/AN/AN/A|N/A(6)0(26)|N/A38026|
||N/AN/A|(31)0|640|
||12|(31)|64|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||09|09|010|
||9|9|10|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|9 863.222.54.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|9664.021.83.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|01500|01300|01800|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 415 of 536 )附件C (第415页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
208 -河南省商丘市新华书店有限公司-民权县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(6)0|(4)0|(4)0|
||(6)0|(4)0|(4)0|
||(6)|(4)|(4)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(6)01(0)1|(4)01(0)(1)|
|||(4)|(4)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||600(1)000(1)|400(1)0001|
|||4|4|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 416 of 536 )附件C (第416页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
208 -河南省商丘市新华书店有限公司-民权县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||000|000|
|||0|0|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A(1)0(0)|N/A100|
||N/AN/A|(1)0|10|
||0|(1)|1|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|3 966.319.54.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|3967.318.73.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0100|0100|0100|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 417 of 536 )附件C (第417页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
209 -河南省商丘市新华书店有限公司-宁陵县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(143)0|(124)0|(137)0|
||(143)0|(124)0|(137)0|
||(143)|(124)|(137)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(143)05(5)18|(124)05(6)(13)|
|||(124)|(137)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||14305(5)000(18)|12406(5)00013|
|||124|137|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 418 of 536 )附件C (第418页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
209 -河南省商丘市新华书店有限公司-宁陵县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||050|060|
|||5|6|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|3N/AN/AN/A|N/A40(22)|N/A(8)020|
||N/AN/A|(18)0|130|
||3|(18)|13|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||05|06|05|
||5|6|5|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|3 158.421.24.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|3058.720.83.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0500|0500|0500|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 419 of 536 )附件C (第419页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
210 -河南省商丘市新华书店有限公司-睢县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(89)0|(76)0|(28)0|
||(89)0|(76)0|(28)0|
||(89)|(76)|(28)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(89)05(3)11|(76)0351(6)|
|||(76)|(28)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||8903(5)000(11)|7603(3)(55)006|
|||76|28|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 420 of 536 )附件C (第420页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
210 -河南省商丘市新华书店有限公司-睢县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0(55)00|
|||030|(55)30|
|||3|(51)|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|6N/AN/AN/A|N/A(3)0(9)|N/A(3)08|
||N/AN/A|(11)0|60|
||6|(11)|6|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||03|03|01|
||3|3|1|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|3 155.019.44.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|3156.018.63.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0500|0500|0200|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 421 of 536 )附件C (第421页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
211 -河南省商丘市新华书店有限公司-夏邑县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(266)0|(238)0|(256)0|
||(266)0|(238)0|(256)0|
||(266)|(238)|(256)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(266)03(10)34|(238)011(11)(18)|
|||(238)|(256)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||266010(3)000(34)|238011(11)00018|
|||238|256|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 422 of 536 )附件C (第422页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
211 -河南省商丘市新华书店有限公司-夏邑县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||0100|0110|
|||10|11|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|7N/AN/AN/A|N/A(5)0(29)|N/A(9)027|
||N/AN/A|(34)0|180|
||7|(34)|18|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||010|011|09|
||10|11|9|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2 669.617.44.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2670.616.73.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0300|01400|01400|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 423 of 536 )附件C (第423页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
212 -河南省商丘市新华书店有限公司-永城市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(187)0|(164)0|(193)0|
||(187)0|(164)0|(193)0|
||(187)|(164)|(193)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(187)06(7)24|(164)07(8)(28)|
|||(164)|(193)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||18707(6)000(24)|16408(7)00028|
|||164|193|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 424 of 536 )附件C (第424页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
212 -河南省商丘市新华书店有限公司-永城市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||070|080|
|||7|8|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|9N/AN/AN/A|N/A20(26)|N/A3025|
||N/AN/A|(24)0|280|
||9|(24)|28|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||07|08|07|
||7|8|7|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|3 166.219.74.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|3167.218.93.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0600|0600|0700|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 425 of 536 )附件C (第425页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
213 -河南省商丘市新华书店有限公司-虞城县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(64)0|(59)0|(525)0|
||(64)0|(59)0|(525)0|
||(64)|(59)|(525)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(64)00(2)8|(59)041(454)(53)|
|||(59)|(525)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||64020000(8)|5903(41)4510053|
|||59|525|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 426 of 536 )附件C (第426页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
213 -河南省商丘市新华书店有限公司-虞城县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|045100|
|||020|45130|
|||2|454|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|4N/AN/AN/A|N/A50(13)|N/A4806|
||N/AN/A|(8)0|530|
||4|(8)|53|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||02|03|019|
||2|3|19|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|4 362.223.54.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|4363.218.33.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|0300|03500|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 427 of 536 )附件C (第427页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
214 -河南省商丘市新华书店有限公司-柘城县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(504)0|(438)0|(19)0|
||(504)0|(438)0|(19)0|
||(504)|(438)|(19)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(504)019(19)65|(438)02456(39)|
|||(438)|(19)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||504019(19)000(65)|438020(2)(477)0039|
|||438|19|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 428 of 536 )附件C (第428页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
214 -河南省商丘市新华书店有限公司-柘城县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0(477)00|
|||0190|(477)200|
|||19|(456)|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|21N/AN/AN/A|N/A(5)0(60)|N/A(19)058|
||N/AN/A|(65)0|390|
||21|(65)|39|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||019|020|01|
||19|20|1|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|3 560.021.74.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|3561.020.93.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|01900|02300|0200|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 429 of 536 )附件C (第429页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
215 -河南省外文书店有限公司-河南省外文书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(1,010)0|(849)0|(677)0|
||(1,010)0|(849)0|(677)0|
||(1,010)|(849)|(677)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(1,010)067(37)130|(849)055189(72)|
|||(849)|(677)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||1,010037(67)000(130)|849038(55)(227)0072|
|||849|677|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 430 of 536 )附件C (第430页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
215 -河南省外文书店有限公司-河南省外文书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0(227)00|
|||0370|(227)380|
|||37|(189)|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|38N/AN/AN/A|N/A(40)0(90)|N/A(13)085|
||N/AN/A|(130)0|720|
||38|(130)|72|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||037|038|025|
||37|38|25|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|4 265.820.54.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|4166.420.03.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|06700|011300|04300|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 431 of 536 )附件C (第431页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
216 -河南省新华书店发行集团有限公司-河南省新华书店发行集团有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(4,466)0|(3,806)0|(3,849)0|
||(4,466)0|(3,806)0|(3,849)0|
||(4,466)|(3,806)|(3,849)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(4,466)0247(163)576|(3,806)0251(175)(119)|
|||(3,806)|(3,849)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||4,4660163(247)000(576)|3,8060175(251)000119|
|||3,806|3,849|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 432 of 536 )附件C (第432页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
216 -河南省新华书店发行集团有限公司-河南省新华书店发行集团有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||01630|01750|
|||163|175|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|139N/AN/AN/A|N/A(134)0(441)|N/A(242)0362|
||N/AN/A|(576)0|1190|
||139|(576)|119|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||0163|0175|0140|
||163|175|140|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1 6466.719.44.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|16167.618.73.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|024700|024400|025000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 433 of 536 )附件C (第433页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
217 -河南省新乡市新华书店有限公司-封丘县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(5)0|(4)0|(5)0|
||(5)0|(4)0|(5)0|
||(5)|(4)|(5)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(5)00(0)1|(4)00(0)(0)|
|||(4)|(5)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||500(0)000(1)|400(0)0000|
|||4|5|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 434 of 536 )附件C (第434页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
217 -河南省新乡市新华书店有限公司-封丘县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||000|000|
|||0|0|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A00(1)|N/A(0)01|
||N/AN/A|(1)0|00|
||0|(1)|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1 462.922.54.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1363.122.43.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 435 of 536 )附件C (第435页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
218 -河南省新乡市新华书店有限公司-河南省新乡市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(207)0|(162)0|(142)0|
||(207)0|(162)0|(142)0|
||(207)|(162)|(142)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(207)025(7)27|(162)016(7)11|
|||(162)|(142)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||20707(25)000(27)|16207(16)000(11)|
|||162|142|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 436 of 536 )附件C (第436页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
218 -河南省新乡市新华书店有限公司-河南省新乡市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||070|070|
|||7|7|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|13N/AN/AN/A|N/A(16)0(10)|N/A(20)08|
||N/AN/A|(27)0|(11)0|
||13|(27)|(11)|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||07|07|05|
||7|7|5|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1 0966.719.84.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|10667.419.33.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|02500|01900|01600|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 437 of 536 )附件C (第437页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
219 -河南省新乡市新华书店有限公司-辉县市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(39)0|(32)0|(32)0|
||(39)0|(32)0|(32)0|
||(39)|(32)|(32)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(39)04(1)5|(32)04(1)(2)|
|||(32)|(32)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||3901(4)000(5)|3201(4)0002|
|||32|32|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 438 of 536 )附件C (第438页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
219 -河南省新乡市新华书店有限公司-辉县市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||010|010|
|||1|1|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|1N/AN/AN/A|N/A(3)0(2)|N/A002|
||N/AN/A|(5)0|20|
||1|(5)|2|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||01|01|01|
||1|1|1|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1 567.719.44.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1568.718.63.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0400|0400|0400|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 439 of 536 )附件C (第439页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
220 -河南省新乡市新华书店有限公司-获嘉县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(90)0|(79)0|00|
||(90)0|(79)0|00|
||(90)|(79)|0|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(90)02(3)12|(79)01(4)82|
|||(79)|0|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||9003(2)000(12)|7904(1)000(82)|
|||79|0|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 440 of 536 )附件C (第440页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
220 -河南省新乡市新华书店有限公司-获嘉县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||030|040|
|||3|4|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|3N/AN/AN/A|N/A50(16)|N/A(82)00|
||N/AN/A|(12)0|(82)0|
||3|(12)|(82)|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||03|04|00|
||3|4|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1 959.525.84.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1960.525.03.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0200|0200|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 441 of 536 )附件C (第441页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
221 -河南省新乡市新华书店有限公司-卫辉市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|00|00|00|
||00|00|00|
||0|0|0|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||00000000|00000000|
|||0|0|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 442 of 536 )附件C (第442页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
221 -河南省新乡市新华书店有限公司-卫辉市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||000|000|
|||0|0|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A000|N/A000|
||N/AN/A|00|00|
||0|0|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2 063.921.84.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2064.921.03.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 443 of 536 )附件C (第443页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
222 -河南省新乡市新华书店有限公司-新乡县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(6)0|00|00|
||(6)0|00|00|
||(6)|0|0|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(6)06(0)1|00000|
|||0|0|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||600(6)000(1)|00000000|
|||0|0|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 444 of 536 )附件C (第444页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
222 -河南省新乡市新华书店有限公司-新乡县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||000|000|
|||0|0|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A(1)00|N/A000|
||N/AN/A|(1)0|00|
||0|(1)|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1 566.519.44.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1567.518.73.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0600|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 445 of 536 )附件C (第445页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
223 -河南省新乡市新华书店有限公司-延津县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(9)0|(8)0|(22)0|
||(9)0|(8)0|(22)0|
||(9)|(8)|(22)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(9)00(0)1|(8)02(12)(4)|
|||(8)|(22)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||900(0)000(1)|800(2)12004|
|||8|22|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 446 of 536 )附件C (第446页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
223 -河南省新乡市新华书店有限公司-延津县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|01200|
|||000|1200|
|||0|12|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A(0)0(1)|N/A201|
||N/AN/A|(1)0|40|
||0|(1)|4|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|01|
||0|0|1|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1 767.218.94.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1768.218.13.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|0100|0200|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 447 of 536 )附件C (第447页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
224 -河南省新乡市新华书店有限公司-原阳县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(62)0|(50)0|(51)0|
||(62)0|(50)0|(51)0|
||(62)|(50)|(51)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(62)06(2)8|(50)07(2)(5)|
|||(50)|(51)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||6202(6)000(8)|5002(7)0005|
|||50|51|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 448 of 536 )附件C (第448页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
224 -河南省新乡市新华书店有限公司-原阳县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||020|020|
|||2|2|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|2N/AN/AN/A|N/A(4)0(4)|N/A104|
||N/AN/A|(8)0|50|
||2|(8)|5|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||02|02|02|
||2|2|2|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2 459.318.54.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2460.317.83.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0600|0400|0400|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 449 of 536 )附件C (第449页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
225 -河南省新乡市新华书店有限公司-长垣县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(14)0|(13)0|(122)0|
||(14)0|(13)0|(122)0|
||(14)|(13)|(122)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(14)00(1)2|(13)01(1)(109)|
|||(13)|(122)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||14010000(2)|1301(1)000109|
|||13|122|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 450 of 536 )附件C (第450页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
225 -河南省新乡市新华书店有限公司-长垣县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||010|010|
|||1|1|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|1N/AN/AN/A|N/A(0)0(2)|N/A96013|
||N/AN/A|(2)0|1090|
||1|(2)|109|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||01|01|04|
||1|1|4|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|3 064.221.54.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2965.320.73.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|0100|0600|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 451 of 536 )附件C (第451页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
226 -河南省信阳市新华书店有限公司-固始县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(46)0|(38)0|(41)0|
||(46)0|(38)0|(41)0|
||(46)|(38)|(41)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(46)03(2)6|(38)02(2)(3)|
|||(38)|(41)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||4602(3)000(6)|3802(2)0003|
|||38|41|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 452 of 536 )附件C (第452页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
226 -河南省信阳市新华书店有限公司-固始县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||020|020|
|||2|2|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|3N/AN/AN/A|N/A(1)0(5)|N/A(2)05|
||N/AN/A|(6)0|30|
||3|(6)|3|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||02|02|02|
||2|2|2|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|5 160.022.24.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|5165.119.83.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0300|0200|0200|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 453 of 536 )附件C (第453页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
227 -河南省信阳市新华书店有限公司-光山县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(283)0|(244)0|(325)0|
||(283)0|(244)0|(325)0|
||(283)|(244)|(325)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(283)013(10)36|(244)018(82)(17)|
|||(244)|(325)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||283010(13)000(36)|244011(18)700017|
|||244|325|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 454 of 536 )附件C (第454页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
227 -河南省信阳市新华书店有限公司-光山县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|07000|
|||0100|70110|
|||10|82|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|11N/AN/AN/A|N/A(4)0(32)|N/A(12)029|
||N/AN/A|(36)0|170|
||11|(36)|17|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||010|011|012|
||10|11|12|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1 859.423.64.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1767.418.23.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|01300|01200|01700|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 455 of 536 )附件C (第455页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
228 -河南省信阳市新华书店有限公司-河南省信阳市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(214)0|(174)0|(182)0|
||(214)0|(174)0|(182)0|
||(214)|(174)|(182)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(214)019(8)28|(174)018(8)(17)|
|||(174)|(182)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||21408(19)000(28)|17408(18)00017|
|||174|182|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 456 of 536 )附件C (第456页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
228 -河南省信阳市新华书店有限公司-河南省信阳市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||080|080|
|||8|8|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|13N/AN/AN/A|N/A(8)0(20)|N/A(1)018|
||N/AN/A|(28)0|170|
||13|(28)|17|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||08|08|07|
||8|8|7|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|8 760.323.14.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|8566.619.93.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|01900|01300|01200|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 457 of 536 )附件C (第457页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
229 -河南省信阳市新华书店有限公司-淮滨县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(3)0|(3)0|(3)0|
||(3)0|(3)0|(3)0|
||(3)|(3)|(3)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(3)00(0)0|(3)00(0)(0)|
|||(3)|(3)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||300(0)000(0)|300(0)0000|
|||3|3|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 458 of 536 )附件C (第458页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
229 -河南省信阳市新华书店有限公司-淮滨县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||000|000|
|||0|0|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A(0)0(0)|N/A000|
||N/AN/A|(0)0|00|
||0|(0)|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2 059.023.84.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1962.223.03.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 459 of 536 )附件C (第459页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
230 -河南省信阳市新华书店有限公司-潢川县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(284)0|(254)0|(298)0|
||(284)0|(254)0|(298)0|
||(284)|(254)|(298)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(284)04(11)37|(254)06(12)(39)|
|||(254)|(298)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||284011(4)000(37)|254012(6)00039|
|||254|298|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 460 of 536 )附件C (第460页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
230 -河南省信阳市新华书店有限公司-潢川县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||0110|0120|
|||11|12|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|12N/AN/AN/A|N/A60(43)|N/A(1)040|
||N/AN/A|(37)0|390|
||12|(37)|39|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||011|012|011|
||11|12|11|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2 659.223.64.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2662.722.83.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0400|0900|01100|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 461 of 536 )附件C (第461页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
231 -河南省信阳市新华书店有限公司-罗山县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(19)0|(15)0|(19)0|
||(19)0|(15)0|(19)0|
||(19)|(15)|(19)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(19)02(1)2|(15)02(1)(4)|
|||(15)|(19)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||1901(2)000(2)|1501(2)0004|
|||15|19|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 462 of 536 )附件C (第462页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
231 -河南省信阳市新华书店有限公司-罗山县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||010|010|
|||1|1|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|1N/AN/AN/A|N/A(1)0(2)|N/A302|
||N/AN/A|(2)0|40|
||1|(2)|4|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||01|01|01|
||1|1|1|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2 356.721.24.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2358.921.53.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0200|0100|0200|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 463 of 536 )附件C (第463页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
232 -河南省信阳市新华书店有限公司-商城县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(115)0|(105)0|(114)0|
||(115)0|(105)0|(114)0|
||(115)|(105)|(114)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(115)00(4)15|(105)02(5)(6)|
|||(105)|(114)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||11504(0)000(15)|10505(2)0006|
|||105|114|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 464 of 536 )附件C (第464页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
232 -河南省信阳市新华书店有限公司-商城县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||040|050|
|||4|5|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|5N/AN/AN/A|N/A70(21)|N/A(13)019|
||N/AN/A|(15)0|60|
||5|(15)|6|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||04|05|04|
||4|5|4|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1 958.024.44.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1860.125.13.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|0200|0200|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 465 of 536 )附件C (第465页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
233 -河南省信阳市新华书店有限公司-息县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(0)0|00|00|
||(0)0|00|00|
||(0)|0|0|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(0)00(0)0|00000|
|||0|0|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||000(0)000(0)|00000000|
|||0|0|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 466 of 536 )附件C (第466页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
233 -河南省信阳市新华书店有限公司-息县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||000|000|
|||0|0|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|1N/AN/AN/A|N/A(0)00|N/A000|
||N/AN/A|(0)0|00|
||1|(0)|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2 158.024.44.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2163.322.53.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 467 of 536 )附件C (第467页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
234 -河南省信阳市新华书店有限公司-新县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(3)0|(1)0|(1)0|
||(3)0|(1)0|(1)0|
||(3)|(1)|(1)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(3)02(0)0|(1)00(0)(0)|
|||(1)|(1)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||300(2)000(0)|100(0)0000|
|||1|1|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 468 of 536 )附件C (第468页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
234 -河南省信阳市新华书店有限公司-新县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||000|000|
|||0|0|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|(0)N/AN/AN/A|N/A(0)0(0)|N/A000|
||N/AN/A|(0)0|00|
||(0)|(0)|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1 759.223.74.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1759.525.73.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0200|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 469 of 536 )附件C (第469页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
235 -河南省许昌市新华书店有限公司-河南省许昌市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(16)0|(14)0|(15)0|
||(16)0|(14)0|(15)0|
||(16)|(14)|(15)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(16)01(1)2|(14)01(1)(1)|
|||(14)|(15)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||1601(1)000(2)|1401(1)0001|
|||14|15|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 470 of 536 )附件C (第470页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
235 -河南省许昌市新华书店有限公司-河南省许昌市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||010|010|
|||1|1|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|2N/AN/AN/A|N/A(1)0(1)|N/A(0)01|
||N/AN/A|(2)0|10|
||2|(2)|1|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||01|01|01|
||1|1|1|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|5 958.823.94.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|5967.519.03.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0100|0100|0100|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 471 of 536 )附件C (第471页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
236 -河南省许昌市新华书店有限公司-襄城县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(62)0|(49)0|(180)0|
||(62)0|(49)0|(180)0|
||(62)|(49)|(180)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(62)08(2)8|(49)015(128)(19)|
|||(49)|(180)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||6202(8)000(8)|4902(15)1250019|
|||49|180|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 472 of 536 )附件C (第472页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
236 -河南省许昌市新华书店有限公司-襄城县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|012500|
|||020|12520|
|||2|128|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|4N/AN/AN/A|N/A(2)0(6)|N/A1306|
||N/AN/A|(8)0|190|
||4|(8)|19|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||02|02|07|
||2|2|7|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1 258.024.44.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1266.819.53.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0800|0300|01000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 473 of 536 )附件C (第473页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
237 -河南省许昌市新华书店有限公司-许昌县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(74)0|(60)0|(15)0|
||(74)0|(60)0|(15)0|
||(74)|(60)|(15)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(74)08(3)10|(60)08(3)40|
|||(60)|(15)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||7403(8)000(10)|6003(8)000(40)|
|||60|15|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 474 of 536 )附件C (第474页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
237 -河南省许昌市新华书店有限公司-许昌县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||030|030|
|||3|3|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|3N/AN/AN/A|N/A(4)0(6)|N/A(43)03|
||N/AN/A|(10)0|(40)0|
||3|(10)|(40)|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||03|03|01|
||3|3|1|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|3 358.823.94.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|3064.321.83.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0800|0700|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 475 of 536 )附件C (第475页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
238 -河南省许昌市新华书店有限公司-鄢陵县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(6)0|(5)0|(6)0|
||(6)0|(5)0|(6)0|
||(6)|(5)|(6)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(6)00(0)1|(5)00(0)(1)|
|||(5)|(6)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||600(0)000(1)|500(0)0001|
|||5|6|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 476 of 536 )附件C (第476页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
238 -河南省许昌市新华书店有限公司-鄢陵县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||000|000|
|||0|0|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A00(1)|N/A(0)01|
||N/AN/A|(1)0|10|
||0|(1)|1|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2 158.823.94.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2163.422.13.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 477 of 536 )附件C (第477页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
239 -河南省许昌市新华书店有限公司-禹州市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(4)0|(3)0|(3)0|
||(4)0|(3)0|(3)0|
||(4)|(3)|(3)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(4)00(0)0|(3)00(0)(0)|
|||(3)|(3)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||4000000(0)|300(0)0000|
|||3|3|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 478 of 536 )附件C (第478页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
239 -河南省许昌市新华书店有限公司-禹州市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||000|000|
|||0|0|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A(0)0(0)|N/A(0)00|
||N/AN/A|(0)0|00|
||0|(0)|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2 658.624.14.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2466.819.33.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 479 of 536 )附件C (第479页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
240 -河南省许昌市新华书店有限公司-长葛市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(33)0|(30)0|(6)0|
||(33)0|(30)0|(6)0|
||(33)|(30)|(6)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(33)00(1)4|(30)00(1)25|
|||(30)|(6)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||33010000(4)|3001(0)000(25)|
|||30|6|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 480 of 536 )附件C (第480页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
240 -河南省许昌市新华书店有限公司-长葛市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||010|010|
|||1|1|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|2N/AN/AN/A|N/A(2)0(2)|N/A(26)01|
||N/AN/A|(4)0|(25)0|
||2|(4)|(25)|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||01|01|00|
||1|1|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2 159.923.24.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2067.119.03.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|0300|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 481 of 536 )附件C (第481页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
241 -河南省郑州市新华书店有限公司-登封市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(6)0|(6)0|(8)0|
||(6)0|(6)0|(8)0|
||(6)|(6)|(8)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(6)00(0)1|(6)00(0)(2)|
|||(6)|(8)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||6000000(1)|60000002|
|||6|8|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 482 of 536 )附件C (第482页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
241 -河南省郑州市新华书店有限公司-登封市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||000|000|
|||0|0|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A10(2)|N/A(0)02|
||N/AN/A|(1)0|20|
||0|(1)|2|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|3 255.929.04.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|3256.928.13.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 483 of 536 )附件C (第483页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
242 -河南省郑州市新华书店有限公司-巩义市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(335)0|(291)0|(313)0|
||(335)0|(291)0|(313)0|
||(335)|(291)|(313)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(335)013(12)43|(291)012(14)(20)|
|||(291)|(313)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||335012(13)000(43)|291014(12)00020|
|||291|313|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 484 of 536 )附件C (第484页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
242 -河南省郑州市新华书店有限公司-巩义市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||0120|0140|
|||12|14|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|11N/AN/AN/A|N/A(0)0(43)|N/A(19)039|
||N/AN/A|(43)0|200|
||11|(43)|20|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||012|014|011|
||12|14|11|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2 766.019.84.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2666.819.13.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|01300|01400|01300|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 485 of 536 )附件C (第485页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
243 -河南省郑州市新华书店有限公司-河南省郑州市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(184)0|(160)0|(212)0|
||(184)0|(160)0|(212)0|
||(184)|(160)|(212)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(184)07(7)24|(160)010(7)(55)|
|||(160)|(212)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||18407(7)000(24)|16007(10)00055|
|||160|212|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 486 of 536 )附件C (第486页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
243 -河南省郑州市新华书店有限公司-河南省郑州市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||070|070|
|||7|7|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|12N/AN/AN/A|N/A(3)0(21)|N/A31024|
||N/AN/A|(24)0|550|
||12|(24)|55|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||07|07|08|
||7|7|8|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2 4459.623.34.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|24066.320.33.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0700|0900|01000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 487 of 536 )附件C (第487页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
244 -河南省郑州市新华书店有限公司-新密市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(66)0|(58)0|(70)0|
||(66)0|(58)0|(70)0|
||(66)|(58)|(70)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(66)01(2)8|(58)02(3)(11)|
|||(58)|(70)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||6602(1)000(8)|5803(2)00011|
|||58|70|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 488 of 536 )附件C (第488页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
244 -河南省郑州市新华书店有限公司-新密市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||020|030|
|||2|3|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|3N/AN/AN/A|N/A30(12)|N/A0011|
||N/AN/A|(8)0|110|
||3|(8)|11|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||02|03|03|
||2|3|3|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2 765.121.24.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2665.820.63.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0100|0200|0300|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 489 of 536 )附件C (第489页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
245 -河南省郑州市新华书店有限公司-新郑市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(24)0|(20)0|(22)0|
||(24)0|(20)0|(22)0|
||(24)|(20)|(22)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(24)01(1)3|(20)01(1)(2)|
|||(20)|(22)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||2401(1)000(3)|2001(1)0002|
|||20|22|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 490 of 536 )附件C (第490页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
245 -河南省郑州市新华书店有限公司-新郑市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||010|010|
|||1|1|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|3N/AN/AN/A|N/A(1)0(2)|N/A(0)02|
||N/AN/A|(3)0|20|
||3|(3)|2|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||01|01|01|
||1|1|1|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1 459.621.34.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1460.620.53.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0100|0100|0100|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 491 of 536 )附件C (第491页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
246 -河南省郑州市新华书店有限公司-荥阳市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(148)0|(131)0|(145)0|
||(148)0|(131)0|(145)0|
||(148)|(131)|(145)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(148)04(5)19|(131)04(6)(12)|
|||(131)|(145)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||14805(4)000(19)|13106(4)00012|
|||131|145|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 492 of 536 )附件C (第492页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
246 -河南省郑州市新华书店有限公司-荥阳市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||050|060|
|||5|6|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|5N/AN/AN/A|N/A30(22)|N/A(9)020|
||N/AN/A|(19)0|120|
||5|(19)|12|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||05|06|05|
||5|6|5|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2 664.221.34.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2665.220.53.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0400|0400|0400|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 493 of 536 )附件C (第493页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
247 -河南省郑州市新华书店有限公司-中牟县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(59)0|(53)0|(62)0|
||(59)0|(53)0|(62)0|
||(59)|(53)|(62)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(59)01(2)8|(53)03(2)(9)|
|||(53)|(62)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||5902(1)000(8)|5302(3)0009|
|||53|62|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 494 of 536 )附件C (第494页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
247 -河南省郑州市新华书店有限公司-中牟县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||020|020|
|||2|2|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|2N/AN/AN/A|N/A10(8)|N/A108|
||N/AN/A|(8)0|90|
||2|(8)|9|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||02|02|02|
||2|2|2|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1 265.820.34.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1266.819.53.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0100|0300|0300|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 495 of 536 )附件C (第495页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
248 -河南省周口市新华书店有限公司-郸城县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(449)0|(405)0|(414)0|
||(449)0|(405)0|(414)0|
||(449)|(405)|(414)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(449)03(17)58|(405)09(15)(3)|
|||(405)|(414)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||449017(3)000(58)|405015(9)0003|
|||405|414|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 496 of 536 )附件C (第496页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
248 -河南省周口市新华书店有限公司-郸城县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||0170|0150|
|||17|15|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|14N/AN/AN/A|N/A(36)0(22)|N/A(17)020|
||N/AN/A|(58)0|30|
||14|(58)|3|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||017|015|015|
||17|15|15|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1 463.520.74.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1474.812.93.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0300|017400|02300|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 497 of 536 )附件C (第497页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
249 -河南省周口市新华书店有限公司-扶沟县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(148)0|(125)0|(131)0|
||(148)0|(125)0|(131)0|
||(148)|(125)|(131)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(148)09(5)19|(125)09(6)(9)|
|||(125)|(131)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||14805(9)000(19)|12506(9)0009|
|||125|131|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 498 of 536 )附件C (第498页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
249 -河南省周口市新华书店有限公司-扶沟县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||050|060|
|||5|6|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|5N/AN/AN/A|N/A(4)0(15)|N/A(5)014|
||N/AN/A|(19)0|90|
||5|(19)|9|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||05|06|05|
||5|6|5|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2 959.620.64.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2864.417.93.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0900|01000|0900|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 499 of 536 )附件C (第499页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
250 -河南省周口市新华书店有限公司-河南省周口市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(1,274)0|(1,128)0|(1,242)0|
||(1,274)0|(1,128)0|(1,242)0|
||(1,274)|(1,128)|(1,242)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(1,274)030(47)164|(1,128)040(52)(102)|
|||(1,128)|(1,242)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||1,274047(30)000(164)|1,128052(40)000102|
|||1,128|1,242|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 500 of 536 )附件C (第500页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
250 -河南省周口市新华书店有限公司-河南省周口市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||0470|0520|
|||47|52|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|46N/AN/AN/A|N/A140(178)|N/A(62)0165|
||N/AN/A|(164)0|1020|
||46|(164)|102|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||047|052|046|
||47|52|46|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|4 759.023.94.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|4666.819.63.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|03000|06300|04300|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 501 of 536 )附件C (第501页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
251 -河南省周口市新华书店有限公司-淮阳县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(423)0|(374)0|(104)0|
||(423)0|(374)0|(104)0|
||(423)|(374)|(104)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(423)010(16)54|(374)0218979|
|||(374)|(104)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||423016(10)000(54)|374017(2)00(206)(79)|
|||374|104|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 502 of 536 )附件C (第502页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
251 -河南省周口市新华书店有限公司-淮阳县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|000(206)|
|||0160|(206)170|
|||16|(189)|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|15N/AN/AN/A|N/A(5)0(50)|N/A(112)033|
||N/AN/A|(54)0|(79)0|
||15|(54)|(79)|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||016|017|04|
||16|17|4|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2 362.521.54.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2370.716.63.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|01000|02000|0600|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 503 of 536 )附件C (第503页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
252 -河南省周口市新华书店有限公司-鹿邑县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(127)0|(111)0|(123)0|
||(127)0|(111)0|(123)0|
||(127)|(111)|(123)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(127)05(5)16|(111)06(5)(13)|
|||(111)|(123)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||12705(5)000(16)|11105(6)00013|
|||111|123|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 504 of 536 )附件C (第504页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
252 -河南省周口市新华书店有限公司-鹿邑县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||050|050|
|||5|5|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|4N/AN/AN/A|N/A30(19)|N/A(5)017|
||N/AN/A|(16)0|130|
||4|(16)|13|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||05|05|05|
||5|5|5|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2 762.619.84.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2767.317.43.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0500|0500|0400|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 505 of 536 )附件C (第505页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
253 -河南省周口市新华书店有限公司-商水县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(37)0|(32)0|(32)0|
||(37)0|(32)0|(32)0|
||(37)|(32)|(32)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(37)01(1)5|(32)01(1)(0)|
|||(32)|(32)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||3701(1)000(5)|3201(1)0000|
|||32|32|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 506 of 536 )附件C (第506页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
253 -河南省周口市新华书店有限公司-商水县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||010|010|
|||1|1|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|1N/AN/AN/A|N/A(0)0(5)|N/A(3)04|
||N/AN/A|(5)0|00|
||1|(5)|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||01|01|01|
||1|1|1|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1 260.223.04.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1271.316.23.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0100|0100|0100|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 507 of 536 )附件C (第507页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
254 -河南省周口市新华书店有限公司-沈丘县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|00|00|00|
||00|00|00|
||0|0|0|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||00000000|00000000|
|||0|0|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 508 of 536 )附件C (第508页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
254 -河南省周口市新华书店有限公司-沈丘县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||000|000|
|||0|0|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|0N/AN/AN/A|N/A000|N/A000|
||N/AN/A|00|00|
||0|0|0|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||00|00|00|
||0|0|0|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1 558.024.44.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1365.220.63.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0000|0000|0000|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 509 of 536 )附件C (第509页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
255 -河南省周口市新华书店有限公司-太康县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(74)0|(64)0|(68)0|
||(74)0|(64)0|(68)0|
||(74)|(64)|(68)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(74)03(3)9|(64)04(3)(6)|
|||(64)|(68)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||7403(3)000(9)|6403(4)0006|
|||64|68|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 510 of 536 )附件C (第510页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
255 -河南省周口市新华书店有限公司-太康县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||030|030|
|||3|3|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|3N/AN/AN/A|N/A(0)0(9)|N/A(3)09|
||N/AN/A|(9)0|60|
||3|(9)|6|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||03|03|03|
||3|3|3|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2 557.521.04.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2566.015.63.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0300|0300|0300|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 511 of 536 )附件C (第511页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
256 -河南省周口市新华书店有限公司-西华县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(101)0|(89)0|(18)0|
||(101)0|(89)0|(18)0|
||(101)|(89)|(18)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(101)03(4)13|(89)00(4)74|
|||(89)|(18)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||10104(3)000(13)|8904(0)000(74)|
|||89|18|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 512 of 536 )附件C (第512页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
256 -河南省周口市新华书店有限公司-西华县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||040|040|
|||4|4|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|4N/AN/AN/A|N/A10(14)|N/A(75)01|
||N/AN/A|(13)0|(74)0|
||4|(13)|(74)|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||04|04|01|
||4|4|1|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2 357.023.74.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2265.019.03.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0300|0300|0300|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 513 of 536 )附件C (第513页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
257 -河南省周口市新华书店有限公司-项城市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(447)0|(400)0|(451)0|
||(447)0|(400)0|(451)0|
||(447)|(400)|(451)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(447)07(17)58|(400)017(19)(49)|
|||(400)|(451)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||447017(7)000(58)|400019(17)00049|
|||400|451|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 514 of 536 )附件C (第514页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
257 -河南省周口市新华书店有限公司-项城市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||0170|0190|
|||17|19|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|15N/AN/AN/A|N/A100(67)|N/A(14)063|
||N/AN/A|(58)0|490|
||15|(58)|49|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||017|019|017|
||17|19|17|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1 858.024.44.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1858.826.43.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0700|01600|01600|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 515 of 536 )附件C (第515页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
258 -河南省驻马店市新华书店有限公司-河南省驻马店市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(491)0|(423)0|(456)0|
||(491)0|(423)0|(456)0|
||(491)|(423)|(456)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(491)022(18)63|(423)039(20)(52)|
|||(423)|(456)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||491018(22)000(63)|423020(39)00052|
|||423|456|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 516 of 536 )附件C (第516页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
258 -河南省驻马店市新华书店有限公司-河南省驻马店市新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||0180|0200|
|||18|20|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|22N/AN/AN/A|N/A(6)0(57)|N/A(1)053|
||N/AN/A|(63)0|520|
||22|(63)|52|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||018|020|017|
||18|20|17|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|3 458.224.24.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|3367.119.43.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|02200|02100|02100|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 517 of 536 )附件C (第517页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
259 -河南省驻马店市新华书店有限公司-泌阳县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(151)0|(133)0|(143)0|
||(151)0|(133)0|(143)0|
||(151)|(133)|(143)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(151)04(6)19|(133)06(6)(9)|
|||(133)|(143)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||15106(4)000(19)|13306(6)0009|
|||133|143|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 518 of 536 )附件C (第518页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
259 -河南省驻马店市新华书店有限公司-泌阳县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||060|060|
|||6|6|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|5N/AN/AN/A|N/A10(20)|N/A(9)018|
||N/AN/A|(19)0|90|
||5|(19)|9|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||06|06|05|
||6|6|5|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1 959.923.34.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1868.817.73.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0400|0600|0600|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 519 of 536 )附件C (第519页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
260 -河南省驻马店市新华书店有限公司-平舆县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(387)0|(334)0|(249)0|
||(387)0|(334)0|(249)0|
||(387)|(334)|(249)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(387)018(14)50|(334)01395(24)|
|||(334)|(249)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||387014(18)000(50)|334015(13)00(110)24|
|||334|249|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 520 of 536 )附件C (第520页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
260 -河南省驻马店市新华书店有限公司-平舆县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|000(110)|
|||0140|(110)150|
|||14|(95)|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|14N/AN/AN/A|N/A(5)0(44)|N/A(18)041|
||N/AN/A|(50)0|240|
||14|(50)|24|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||014|015|09|
||14|15|9|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2 058.024.44.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1967.718.63.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|01800|01800|01100|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 521 of 536 )附件C (第521页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
261 -河南省驻马店市新华书店有限公司-确山县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(37)0|(33)0|(35)0|
||(37)0|(33)0|(35)0|
||(37)|(33)|(35)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(37)01(1)5|(33)01(2)(2)|
|||(33)|(35)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||3701(1)000(5)|3302(1)0002|
|||33|35|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 522 of 536 )附件C (第522页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
261 -河南省驻马店市新华书店有限公司-确山县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||010|020|
|||1|2|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|2N/AN/AN/A|N/A10(5)|N/A(3)05|
||N/AN/A|(5)0|20|
||2|(5)|2|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||01|02|01|
||1|2|1|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1 258.024.44.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1166.320.13.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0100|0100|0100|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 523 of 536 )附件C (第523页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
262 -河南省驻马店市新华书店有限公司-汝南县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(285)0|(257)0|(367)0|
||(285)0|(257)0|(367)0|
||(285)|(257)|(367)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(285)02(11)37|(257)015(12)(113)|
|||(257)|(367)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||285011(2)000(37)|257012(15)000113|
|||257|367|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 524 of 536 )附件C (第524页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
262 -河南省驻马店市新华书店有限公司-汝南县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||0110|0120|
|||11|12|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|10N/AN/AN/A|N/A50(41)|N/A66047|
||N/AN/A|(37)0|1130|
||10|(37)|113|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||011|012|013|
||11|12|13|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2 758.024.44.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2762.822.53.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0200|01000|01500|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 525 of 536 )附件C (第525页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
263 -河南省驻马店市新华书店有限公司-上蔡县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(75)0|(68)0|(76)0|
||(75)0|(68)0|(76)0|
||(75)|(68)|(76)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(75)01(3)10|(68)02(3)(7)|
|||(68)|(76)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||7503(1)000(10)|6803(2)0007|
|||68|76|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 526 of 536 )附件C (第526页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
263 -河南省驻马店市新华书店有限公司-上蔡县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||030|030|
|||3|3|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|3N/AN/AN/A|N/A10(11)|N/A(3)010|
||N/AN/A|(10)0|70|
||3|(10)|7|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||03|03|03|
||3|3|3|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1 758.224.44.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1768.218.13.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0100|0200|0300|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 527 of 536 )附件C (第527页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
264 -河南省驻马店市新华书店有限公司-遂平县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(256)0|(230)0|(256)0|
||(256)0|(230)0|(256)0|
||(256)|(230)|(256)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(256)02(10)33|(230)012(11)(28)|
|||(230)|(256)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||256010(2)000(33)|230011(12)00028|
|||230|256|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 528 of 536 )附件C (第528页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
264 -河南省驻马店市新华书店有限公司-遂平县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||0100|0110|
|||10|11|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|10N/AN/AN/A|N/A10(34)|N/A(5)032|
||N/AN/A|(33)0|280|
||10|(33)|28|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||010|011|09|
||10|11|9|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2 061.222.74.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2065.520.93.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0200|01200|01200|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 529 of 536 )附件C (第529页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
265 -河南省驻马店市新华书店有限公司-西平县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(224)0|(195)0|(211)0|
||(224)0|(195)0|(211)0|
||(224)|(195)|(211)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(224)09(8)29|(195)010(9)(17)|
|||(195)|(211)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||22408(9)000(29)|19509(10)00017|
|||195|211|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 530 of 536 )附件C (第530页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
265 -河南省驻马店市新华书店有限公司-西平县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||080|090|
|||8|9|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|9N/AN/AN/A|N/A(3)0(26)|N/A(9)026|
||N/AN/A|(29)0|170|
||9|(29)|17|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||08|09|08|
||8|9|8|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1 762.921.24.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1565.920.13.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0900|01200|0900|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 531 of 536 )附件C (第531页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
266 -河南省驻马店市新华书店有限公司-新蔡县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(216)0|(196)0|(196)0|
||(216)0|(196)0|(196)0|
||(216)|(196)|(196)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(216)01(8)28|(196)013(9)(4)|
|||(196)|(196)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||21608(1)000(28)|19609(13)0004|
|||196|196|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 532 of 536 )附件C (第532页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
266 -河南省驻马店市新华书店有限公司-新蔡县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0000|
|||080|090|
|||8|9|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|8N/AN/AN/A|N/A(7)0(21)|N/A(15)019|
||N/AN/A|(28)0|40|
||8|(28)|4|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||08|09|07|
||8|9|7|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1 455.622.94.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|1366.215.73.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|0100|01400|01300|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 533 of 536 )附件C (第533页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
267 -河南省驻马店市新华书店有限公司-正阳县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(430)0|(374)0|(273)0|
||(430)0|(374)0|(273)0|
||(430)|(374)|(273)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(430)016(16)55|(374)018199(117)|
|||(374)|(273)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||430016(16)000(55)|374017(18)00(216)117|
|||374|273|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 534 of 536 )附件C (第534页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
267 -河南省驻马店市新华书店有限公司-正阳县新华书店有限公司 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|000(216)|
|||0160|(216)170|
|||16|(199)|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|15N/AN/AN/A|N/A20(58)|N/A51066|
||N/AN/A|(55)0|1170|
||15|(55)|117|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||016|017|010|
||16|17|10|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2 262.421.74.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|2265.521.03.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|01600|01600|0900|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 535 of 536 )附件C (第535页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
268 -人民出版社 -人民出版社 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|A. Amount Recognized in the Statement of Financial Position 财务状况表确认值|2013/1/1|2013/12/31|2014-12-31|
|(1) Actuarial present value of defined benefit obligation [DBO] 计划福利义务的精算现值(2) Fair value of assets [FVA] 计划资产的公允价值(3) Surplus (deficit) 盈余（亏损）：(1)+(2)(4) Irrecoverable surplus (effect of asset ceiling) 不可撤销的盈余（资产限额的影响）(5) Net defined benefit asset (liability) recognized in statement of financial position 财务状况表中确认的净资产（负债） ：(3)+(4)|(2,181)0|(1,788)0|(1,650)0|
||(2,181)0|(1,788)0|(1,650)0|
||(2,181)|(1,788)|(1,650)|
|B. Reconciliation of Net Asset (Liability) Recognized in Statement of Financial Position 财务状况表确认的资产（负债）的变动||||
|(1) Net asset (liability), beginning of period 期初的净资产（负债）(2) Company contribution during the period 当期的公司缴费(3) Benefit payments from the company during the period 当期公司的福利支出(4) Defined benefit cost recognized in Profit & Loss [P&L] 于损益表中确认的福利成本(5) Remeasurement effects recognized in other comprehensive income [OCI] 于其他综合收益表中确认的重计量影响(6) Net asset (liability), end of period 期末的净资产（负债）：(1)+(2)+(3)+(4)+(5)||(2,181)0191(78)281|(1,788)0128453(443)|
|||(1,788)|(1,650)|
|C. Change in Defined Benefit Obligation (DBO) 计划福利义务精算现值的变动||||
|(1) DBO, beginning of period 期初的计划福利义务(2) Current service cost (with interest) 当前服务成本（含利息）(3) Interest cost on the DBO 计划福利义务的利息成本(4) Actual benefit payments from the company and the plan 由公司与计划资产支付的实际福利支出(5) Past service cost - plan amendment 过去服务成本 - 计划变动(6) Past service cost - curtailment 过去服务成本 - 会计缩减(7) Effect of settlements 结算的影响(8) Actuarial liability loss (gain) 负债精算损失（利得）(9) Actual DBO, end of period 期末实际的计划福利义务：(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)||2,181078(191)000(281)|1,788080(128)(534)00443|
|||1,788|1,650|
|D. Change in Plan Assets 计划资产的变动||||
|(1) FVA, beginning of period 期初的公允价值(2) Interest income on plan assets 计划资产的利息收益(3) Return on plan assets greater (less) than discount rate 计划资产高于（低于）折现率的收益(4) Actual contributions to the plan 计划的实际缴费(5) Actual benefit payments from the plan 来自计划的实际福利支出(6) Actual FVA, end of period 期末实际的公允价值：(1)+(2)+(3)+(4)+(5)||00000|00000|
|||0|0|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)
Appendix C (Page 536 of 536 )附件C (第536页/共536页) Central China Land Media Co.,Ltd.中原大地传媒股份有限公司
Valuation Results of Post-Employment Benefits - Chinese Accounting Standard for Business Enterprises No.9*
离职后福利精算评估结果——中国企业会计准则第9号*
as of January 1, 2013 - December 31, 2014（2013年1月1日—2014年12月31日）
268 -人民出版社 -人民出版社 RMB '0,000以万元人民币列示
|||||
|-|-|-|-|
|E. Defined Benefit Cost Recognized in P&L for current period 当期损益表中确认的福利成本|2013/1/1|2013/12/31|2014-12-31|
|(1) Current service cost (with interest) 当前服务成本（含利息）：C(2)(2) Past service cost - plan amendments 过去服务成本 - 计划变动：C(5)(3) Past service cost - curtailments 过去服务成本 - 会计缩减：C(6)(4) Settlement (gain) loss 结算产生的（利得）损失：C(7)(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)：C(3)-D(2)(7) Immediate recognition of (gains)/losses 立即确认的精算（利得）损失(8) Cost recognised in P&L 损益表中确认的成本：(5)+(6)+(7)||0000|0(534)00|
|||0780|(534)800|
|||78|(453)|
|F. Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响||||
|(1) Cumulative unrecognized actuarial (gain) loss recognized on January 1, 2013 于2013年1月1日确认的累积未确认的精算（利得）损失(2) Actuarial (gain) loss due to liability experience 由于经验差异产生的精算（利得）损失(3) Actuarial (gain) loss due to demographic assumption changes 由于人口学假设变动产生的精算（利得）损失(4) Actuarial (gain) loss due to financial assumption changes 由于财务假设变动产生的精算（利得）损失(5) Actuarial (gain) loss arising during period 精算（利得）损失：(2)+(3)+(4)(6) Return on plan assets (greater) less than discount rate 计划资产（高于）低于折现率的收益(7) Remeasurement effects recognized in OCI 其他综合收益表中确认的重计量影响：(1)+(5)+(6)|96N/AN/AN/A|N/A(139)0(142)|N/A2740170|
||N/AN/A|(281)0|4430|
||96|(281)|443|
|G. Projected Cost to be Recognized in P&L for next 12 months 下12个月损益表中确认的费用预计||||
|(1) Current service cost (with interest) 当前服务成本（含利息）(2) Past service cost - plan amendments 过去服务成本 - 计划变动(3) Past service cost - curtailments 过去服务成本 - 会计缩减(4) Settlement (gain) loss 结算产生的（利得）损失(5) Service cost 服务成本：(1)+(2)+(3)+(4)(6) Net interest (income) on net defined benefit liability (asset) 负债/(资产)的净利息/(收入)(7) Cost recognised in P&L 损益表中确认的费用：(5)+(6)|0000|0000|0000|
||078|080|059|
||78|80|59|
|H. Data Summary and Actuarial Assumptions 人员数据及精算假设||||
|Headcount 人数Average age 平均年龄Average expected future lifetime 平均预期余命Discount rate 折现率Average annual increase rate of supplemental pension benefits for civil retirees and retirees 离退休人员补充养老福利平均年增长率Average annual increase rate of death benefit for civil retirees and retirees 离退休人员丧葬费平均年增长率Average annual increase rate of beneficiary benefits 遗属福利平均年增长率Average annual increase rate of medical expense 医疗费用平均年增长率Mortality rates 死亡率|3.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|5 673.513.64.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|5474.013.23.75%0.00% / 3.00%4.50%4.50%8.00%CLA 00-03|
|I. Projected Cash Flow for next 12 months 下12个月现金流预计||||
|(1) Expected benefit disbursements - from plan 预期福利支出——由计划资产支付(2) Expected benefit disbursements - from company 预期福利支出——由公司支付(3) Expected contributions to plan - from company 预期缴费——由公司支付(4) Expected contributions to plan - from employees 预期缴费——由员工支付|019100|019100|012700|

*The total figures shown may not equal to the sum of components due to rounding.因为以万元列示，总值不一定等于各项目的总和。
DRAFT(草案)