TigerResearch/tigerbot-earning-plugin huggingface dataset:
II. Openin Balance o Current Year|808,678,476.00||||236,901,0538|76,159,897.|||404,339,238.00|5,141,307,982.39||6,515,066852.9
 III. Curren Period Increas("-" for Decrease)|-24,000.00||||34,203,312.|23,564,926.||||-810,095,280.73||-867,887,59.3
(I) Total o comprehensive incomes||||||||||1,807,644,330.09||1,807,644330.0
(II) Capita invested an reduced by th owner|-24,000.00||||34,203,312.|69,991,307.||||-50,016,018.39||-14,252,02.5
1. Commo shares investe by shareholder||||||||||||
2. Capita invested b other equit instrument holders||||||||||||
3. Amount o share-based payment included int owners' equities|-24,000.00||||34,203,312.|69,991,307.||||-50,016,018.39||-14,252,02.5
4. Others||||||||||||
(III) Profit distribution||||||||||-2,567,723,592.43||-2,567,723592.4
1. Appropriation of surplu reserve||||||||||||
2. Appropriation of profit t owners||||||||||-2,567,723,592.43||-2,567,723592.4
3. Others||||||||||||
(IV) Interna carry-over within owners equities||||||||||||
1. Transfer of capital reserv to capital(o share capital)||||||||||||
2. Transfer of surplus reserv to capital(o share capital)||||||||||||
3. Surplu reserve t cover losses||||||||||||
4. Retained earnings after carrying over amount of changes in defined benefit plan||||||||||||
5. Retained earnings after carrying over other comprehensive incomes||||||||||||
6. Others||||||||||||
(V) Specia reserve||||||||||||
1. Appropriation of curren period||||||||||||
2. Applicatio of curren period||||||||||||
(VI) Others||||||93,556,233.||||||-93,556,23.4
 IV. Closin Balance o Current Period|808,654,476.00||||202,697,7414|99,724,823.|||404,339,238.00|4,331,212,701.66||5,647,179333.5
Item|2021|||||||||||
| Share capital| Other equity instruments||| Capital reserves| Minus: treasury share| Other comprehensive incomes| Special reserve| Surplus reserve| Undistributed profit| Others| Total owners' equities
|| Preferred share| Perpetual bond| Others||||||||
 I. Closing Balance of Last Year|821,083,860.00||||666,767,326.32|412,206,786.34|||410,621,980.00|1,255,631,844.17||2,741,898,224.15
 Plus: cumulative changes of accounting policies||||||||||||
 Error correction of prior period||||||||||||
 Others||||||||||||
II. Opening Balance of Current Year|821,083,860.00||||666,767,326.32|412,206,786.34|||410,621,980.00|1,255,631,844.17||2,741,898,224.15
 III. Current Period Increase("-" for Decrease)|-12,405,384.00||||-429,866,272.51|-336,046,889.09|||-6,282,742.00|3,885,676,138.22||3,773,168,628.80
(I) Total of comprehensive incomes||||||||||5,291,202,663.88||5,291,202,663.88
(II) Capital invested and reduced by the owner|-12,405,384.00||||-429,866,272.51|-743,777,904.07|||-363,207,553.32|||-61,701,305.76
1. Common shares invested by shareholders||||||||||||
2. Capital invested by other equity instrument holders||||||||||||
3. Amount of share-based payment included into owners' equities|-26,000.00||||12,829,391.49|74,504,697.25||||||-61,701,305.76
4. Others|-12,379,384.00||||-442,695,664.00|-818,282,601.32|||-363,207,553.32|||
(III) Profit distribution|||||||||356,924,811.32|-1,405,526,525.66||-1,048,601,714.34
1. Appropriation of surplus reserve|||||||||356,924,811.32|-356,924,811.32||
2. Appropriation of profit to owners||||||||||-1,048,601,714.34||-1,048,601,714.34
3. Others||||||||||||
(IV) Internal carry-over within owners' equities||||||||||||
1. Transfer of capital reserve to capital (or share capital)||||||||||||
2. Transfer of surplus reserve to capital(or share capital)||||||||||||
3. Surplus reserve to cover losses||||||||||||
4. Retained earnings after carrying over amount of changes in defined benefit plan||||||||||||
5. Retained earnings after carrying over other comprehensive incomes||||||||||||
6. Others||||||||||||
(V) Special reserve||||||||||||
1. Appropriation of current period||||||||||||
2. Application of current period||||||||||||
(VI) Others||||||407,731,014.98||||||-407,731,014.98
 IV. Closing Balance of Current Period|808,678,476.00||||236,901,053.81|76,159,897.25|||404,339,238.00|5,141,307,982.39||6,515,066,852.95
Zhejiang Supor Co., Ltd (hereinafter referred to as "the Company") is a limited liability company (by shares) transformed on an integral basis from Zhejiang Supor Cookware Co., Ltd under the approval of Leading Group for Enterprise Listing of the People's Government of Zhejiang Province with No. ZSS [2000] 24 approval document. On November 10, 2000, the Company registered at Zhejiang Administration for Industry and Commerce. Registered address: Yuhuan City, Zhejiang Province; head office address: Hangzhou City, Zhejiang Province. The Company's parent company is SEB INTERNATIONALE S.A.S whose final parent company is SEB S.A. The Company has a corporate business license numbered 913300007046976861.
The company and its subsidiaries (hereinafter referred to as "Supor") are mainly engaged in the R&D, production and distribution of kitchen utensils, stainless steel products, daily hardware, small domestic appliances and cookware; its products are cookware and small domestic appliances. its products are cookware and small domestic appliances.
The financial statement was released after the approval of the Company's Board of Directors on March 29, 2023.
By December 31, 2022, there were altogether 20 subsidiaries included in the scope of consolidated financial statement. See Note 9 "Equity in Other Entities" for details. The merger scope of the Group in the year increases by 0 company, decreases by 1 company. See Note 8 "Change on Merger Scope" for details.
IV. Preparation Basis of the Financial Statements
The financial statements of the Group are prepared based on the assumption of continuing operation and actual transactions and items and in accordance with the Accounting Standard for Business Enterprises -- Basic Standard (Released CZBL No.33, Revised CZBL No.76) issued by the Ministry of Finance of the People's Republic of China (hereinafter referred to as the "Ministry of Finance"), and 42 specific accounting standards, guidelines for the application of accounting standards for business enterprises, interpretations to the accounting standards for business enterprises and other provisions released and revised on and after February 15, 2006 (hereinafter referred to as accounting standards for business enterprises) and the disclosure provisions of the Regulations of Corporate Information Disclosure and Preparation by Companies Publicly Issuing Securities No.15 -- General Provisions on Financial Reporting (Revised in 2014) of the China Securities Regulatory Commission.
According to the relevant regulations of the accounting standards for business enterprises, the Group's accounting is made on accrual basis. Except for certain financial instruments, measurements in these financial statements are made on the basis of historical cost. If an asset is impaired, corresponding impairment provision will be made in accordance with relevant regulations.
2. Continuing operation
The Company has the ability to continue operations for at least 12 months since the end of the reporting period, and there are no major issues affecting the ability to continue operations.
V. Important Accounting Policies and Estimates
Prompt for specific accounting policies and estimates:
The Group has made accounting policies and estimates as to method for accruing bad debt provision for receivables, method for calculating inventory value and accruing depreciation provision, depreciation of fixed assets and amortization of intangible assets, recognition time point of income and other transactions and items based on the actual production and operation features and the provisions of related accounting standards for business enterprises. See 9 "Financial instruments", 12 "Inventory" (3), 16 "Fixed assets" (2), 19 "Intangible assets" (1), 26 "Revenue" of Note5 for details.
1. Abidance of the statement of Accounting Standards for Business Enterprises
The financial statement conforms to the requirements of Accounting Standards for Business Enterprises and has reflected relevant information such as the financial conditions on December 31, 2022, operating results and cash flow in 2022 of the Company and the Group on an authentic and intact basis. In addition, the financial statements of the Company and the Group conform to the disclosure requirements of the Regulations of Corporate Information Disclosure and Preparation by Companies Publicly Issuing Securities No 15 - General Provisions on Financial Reporting revised by the China Securities Regulatory Commission in 2014 and related financial statements and their notes.
The accounting period of the Group is divided into annual period and interim period; an interim period refers to a reporting period which is shorter than a whole fiscal year. The Group takes calendar year as the fiscal year, i.e., from January 1 to December 31.
3. Operating cycle
The normal operating cycle means the period from the time when the Group purchases the assets used for processing to the time of realizing cash or cash equivalents. The Group takes 12 months as an operating cycle and uses it as a standard for classifying the liquidity of assets and liabilities.
4. Recording currency
RMB is used in the main economic environment in which the Company and its domestic subsidiaries operate and the Company and its domestic subsidiaries use RMB as the recording currency. Recording currency for foreign subsidiaries of the Company is determined as VND, SGD and IDR separately based on the currency in main economic environment in which they operate. The Group uses RMB as the recording currency to prepare the financial statement.
5. Accounting treatment method for the enterprise merger under and not under the same control
Enterprise merger refers to the transaction or events of two or more separate enterprises combing into a reporting entity. Enterprise merger is divided into the enterprise merger under the same control and enterprise merger not under the same control.
For transactions not under the same control, the purchasing party will consider whether to choose the simplified judgment method of"concentration test" when judging whether the acquired asset portfolio constitutes a business. If the portfolio passes the concentration test, it is judged that it does not constitute a business. Otherwise, it shall still be judged in line with business conditions.
When the Group acquires a group of assets or net assets that do not constitute a business, the purchase cost shall be allocated on the basis of the relative fair value of the identifiable assets and liabilities acquired on the purchase date, and shall not be treated as per the following accounting treatment methods for enterprise merger.
(1) Enterprise merger under the same control
If enterprises involved with merger are under the final control of the same party or same multiple parties before and after merger, and for a non-temporary period, then it belongs to an enterprise merger under the same control. For enterprise merger under the same control, the party which has obtained the control rights for other combining enterprises on the merger date will be considered as the merging party, and other participating enterprise is the merged party. The merger date refers to the day when the merging party actually obtains the control rights of the merged party.
The assets and liabilities obtained by the merging party shall be measured on the basis of book value of the merged party on the merger date. As to the difference between the book value of net assets acquired by merging party and the book value of merger consideration paid by it (or total amount of the face value of shares issued), the capital reserve (share capital premium) shall be adjusted correspondingly; the retained earnings will be adjusted as long as capital reserve (share capital premium) is insufficient to be offset.
The merging party's direct expenses incurred from enterprise merger shall be included into the current profits and losses at the time of occurrence.
(2) Enterprise merger not under the same control
If enterprises involved with merger are not under the final control of the same party or same multiple parties before and after merger, then it belongs to an enterprise merger not under the same control. For enterprise merger not under the same control, the party which has obtained the control rights for other combining enterprises on the purchase date will be considered as the purchasing party, and other participating enterprise is the purchased party. The purchase date refers to the day when the purchasing party obtains the control right over the purchased party.
As for enterprise merger not under the same control, the merger costs include the assets paid by the purchasing party, the liabilities accrued and assumed, as well as the fair value of equity securities issued for obtaining purchased party's control right on the purchase date; the intermediary fees, such as auditing, legal service and evaluation and consulting, and other related administrative expenses for the enterprise merger shall be included into the current profits and losses at the time of occurrence. Transaction cost of equity securities or debt securities issued by the purchasing party as merger consideration shall be included into initial recognition amount of the equity securities or debt securities. Contingent consideration involved shall be included into the merger cost according to the fair value at the purchase date; if new or further proofs appearing within 12 months after the purchase date show that the contingent consideration needs to be adjusted, the merger goodwill shall be adjusted correspondingly. The merger costs incurred by the purchasing party and the identifiable net assets obtained in the merger shall be measured at the fair value on the purchase date. The amount of the merger cost larger than the fair value of identifiable net assets of the purchased party acquired by it on the purchase date shall be recognized as goodwill. If the merger cost is lower than the fair value of identifiable net assets of the purchased party obtained during merging, the measurement of the identifiable assets of the purchased party obtained, liabilities or fair value of contingent liabilities and the merger costs shall be reviewed firstly. If the merger cost is still lower than the fair value of identifiable net assets of the purchased party obtained during merger, the difference shall be included into the current profits and losses.
If the deductible temporary difference of the purchased party gained by purchasing party fails to be confirmed on the purchase date due to the inconformity of the recognition condition of deferred income tax assets, and in case new or further information obtained indicates that the relevant conditions on the purchase date have existed within 12 months after the purchase date, and it is predicted that the economic benefits brought by the purchased party from deductible temporary differences can be realized on the purchase date, relevant deferred income tax assets shall be confirmed, at the same time, the goodwill shall be reduced; if the goodwill is insufficient for offset, the differential part shall be confirmed as the current profits and losses; except for above conditions, in case the deferred income tax assets are confirmed to be related to the enterprise merger, they shall be included into the current profits and losses.
As for the enterprise merger not under the same control realized step by step through multiple transactions, it shall judge whether the multiple transactions belong to the "package deal" according to No. 5 Notice About Printing and Issuing Accounting Standards for Business Enterprises Explanation in Ministry of Finance (CK [2012] No. 19) and the judgment standard (refer to the Note 5 6 "Preparation Method for Consolidated Financial Statements" (2)) about "package deal" in Article 51 of the Accounting Standards for Business Enterprises No. 33 -- Consolidated Financial Statement. If the multiple transactions belong to the "package deal", refer to the above descriptions of the part and Note 5 15 "Long- term Equity Investment" to conduct the accounting treatment; for those not belonging to "package deal", it shall distinguish individual financial statements and consolidated financial statements to conduct relevant accounting treatment.
The sum of book value of the purchased party's equity investment held prior to the purchase date and the newly investment cost on the purchase date in individual financial statements shall be regarded as the initial investment cost of such investment; in case that the equity of the purchased party held before the purchase date is involved in other comprehensive incomes, when disposing of the investment, other comprehensive income related shall be transferred to the current investment income.
In consolidated financial statements, the equity of the purchased party held before the purchase date shall be measured again according to the fair value of the equity at the purchase date, and the difference between fair value and its book value shall be included into the current investment income; in case that equity of the purchased party held before the purchase date is involved in other comprehensive incomes, other comprehensive income related shall be transferred to the current investment income on the purchase date.
6. Preparation method for consolidated financial statements
(1) Principles for defining the scope of consolidated financial statement
The scope of the consolidated financial statements is control-based. Control refers to that Supor has the right in an investee which allows it to enjoy variable returns by participating relevant activities of such investee and to use such right to influence the amount of such returns. The consolidation scope shall include the Company and all its subsidiaries, and "subsidiaries" refers to the bodies under the control of Supor.
Supor will re-evaluate the situation once the change in relevant facts and circumstances affects the factors involved in the above definition of control.
(2) Preparation method for consolidated financial statements
From the date of obtaining actual control right of the subsidiaries' net assets and production operation decision, the Group will begin to bring it into the merger scope; subsidiaries will not be included into the merger scope from the date when the Company loses its actual control right. As for the disposed subsidiaries, the operating results and cash flow before disposal date have been properly included into the consolidated profit statement and consolidated cash flow statement; as for subsidiaries disposed in the current period, the opening balance of the consolidated balance sheet will not be adjusted. As for the subsidiary increased due to the enterprise merger not under the same control, its operating results and cash flow after the purchase date have been properly included into the consolidated profit statement and consolidated cash flow statement, and the opening balance and contrast balance of the consolidated financial statement shall not be adjusted. As for the subsidiary increased due to the enterprise merger under the same control and the merged party under consolidation by merger, the operating results and cash flow from the beginning of the current period of the merger to the merger date have been properly included into the consolidated profit statement and the consolidated cash flow statement, and the contrast balance of the consolidated financial statement shall be adjusted simultaneously.
When consolidated financial statements are prepared, in case the accounting policies or accounting periods employed by the subsidiary and the Company are different, it's required to make necessary adjustment on the subsidiary's financial statements according to the Company's accounting policy and accounting period. As to the subsidiary acquired by the enterprise merger not under the same control, it's required to adjust its financial statements on the basis of fair value of identifiable net assets at the purchase date.
All significant current balance and transaction and unrealized profits in the Group are offset in the preparation of consolidated financial statement.
The shareholders' equities and current net profits or losses of subsidiaries that do not belong to the part owned by the Company, shall be separately listed in the shareholders' equities and minority shareholders' profit and loss in the consolidated financial statement as the minority shareholders' equities and profits and losses. The share in the current net profit or loss of the subsidiary that belongs to minority shareholders' equities shall be set out as "minority shareholders' profit and loss" under net profit in the consolidated profit statement. In case the losses of the subsidiary shared by minority shareholders exceed the share that shall be enjoyed by minority shareholders in the subsidiary's shareholders' equities at the beginning of period, they shall be offset with minority shareholders' equities.
In case of losing the control right for the original subsidiary due to disposal of partial equity investment or other reasons, the residual equity shall be measured again according to the fair value at the date when the control right is lost. The difference between the sum of the consideration acquired by equity disposal and the fair value of residual equity and the share of net assets of the original subsidiary that shall be enjoyed and is calculated continuously from the purchase date according to the original shareholding ratio shall be included into the investment income of the current period when the control right is lost. As for other comprehensive income which relate to the equity investment of the original subsidiaries, when the control right is lost, the accounting treatment shall be carried out on the same basis as the subsidiary's direct disposal of relevant assets or liabilities. Thereafter, the residual equity of this part shall be further measured in accordance with Accounting Standards for Business Enterprises No. 2 -- Long-term Equity Investment or Accounting Standards for Business Enterprises No. 22 -- Recognition and Measurement of Financial Instruments. See Note 5 15 "Long-term Equity Investment" or Note 5 9 "Financial Instruments" for details.