TigerResearch/tigerbot-earning-plugin huggingface dataset:
The Group calculates the interest expenses of the lease obligations during each period of the lease term at a fixed periodic interest rate, and includes them in profit or loss for the current period. Where the Accounting Standards for Business Enterprises No. 17 - Borrowing Costs and other standards provide that such interest expenses shall be included in the cost of related assets, such provisions shall be observed.
The Group does not recognize the right-of-use assets and lease liabilities for short-term leases and low-value asset leases. In each period within the lease term, the relevant lease payments for short-term leases and low-value asset leases are included in cost of the related assets or profit or loss for the current period on a straight-line basis.
2. Lessor
In the case of the Group is the lessor, it recognizes the receipts of the operating lease incurred during each period of the lease term as rentals by the straight-line method. The Group capitalizes the initial direct costs related to the operating lease upon incurrence thereof and, within the lease term, apportions and includes such costs in the current profit or loss on the basis same as the recognition of rentals.
For the fixed assets in the assets under operating lease, the Group shall adopt the depreciation policy of similar assets to calculate and distill depreciation. For other assets under operating lease, the Group shall amortize them in a systematic and reasonable manner in accordance with the accounting standards for enterprises applicable to the assets. The Group will determine the impairment of assets under operating lease and conduct accounting treatment in accordance with relevant provisions of the Accounting Standards for Business Enterprises No. 8 - Asset Impairment.
(2) Accounting Treatments of Financial Lease
The Group shall, when as the lessor, on the commencement date of the lease term, recognize the finance lease receivables for the finance lease and derecognize the leased asset(s) of the finance lease. The Group shall also calculate and confirm the interest income at a fixed periodic interest rate in each period in the lease term.
43. Other Important Accounting Policies and Accounting Estimations
1. Confirmation standard and accounting handlingmethod for operation termination
Components which meet one of the following conditions, have been disposed or divided as held for sale category and can be distinguished separately are confirmed as operation termination.
1) The component represents one important independent main business or one single main operation area.
2) The component is one part of a related plan which plans to dispose one independent main business or one single main operation area.
3) The component is a subsidiary which is obtained for resale specially.
44. Changes inMain Accounting Policies and Estimates
(1) Change of Accounting Policies
(2) Changes in Accounting Estimates
45. Other
In the Note of the financial statements, the data of the period-beginning refers to the financial statement data on 1 January 2022; the data of the period-end refers to the financial statement data on 31 December 2022; the Reporting Period refers to the 2022; the same period of last year refers to the 2021. The same to the Company as the parent.
VI Taxes
Tax basis| Category of taxes|| Tax rate
 VAT  Sales of goods or provision of taxable services|| Note 1|
 Urban maintenance and construction tax  Turnover tax payable|| Applied to 7%, 5%, 1% separately according to the regional level|
 Enterprise income tax  Taxable income||25%、20%、15%、16.5%|
 Added value generated from paid|||
 VAT of land transfer of the use right of state-owned lands and property right of above-ground||30%-60%|
buildings and other attachments|||
Levied according to price: paid according to 1.2% of the residual value|||
 Real estate tax of the real estate’s original value after deducted 30% at once; levied according||1.2%、12%|
to lease: paid according to 12% of the rental income|||
 Education surcharge  Turnover tax payable||3%|
 Local education surcharge  Turnover tax payable||2%|
Notes of the disclosure situation of the taxpaying bodies with different enterprises income tax rate
|| Name||||| Income tax rate
 Chongqing| Shenzhen| International| Trade| Center| Property|15%|
 Management Co., Ltd.|||||||
 Shenzhen International Trade Center PropertyManagement Co., Ltd. Chongqing Branch||||||15%|
 Shenzhen FacilityManagement Community Co., Ltd||||||15%|
 Shenzhen Guomao Catering Co., Ltd.||||||20%|
 Shenzhen Property Engineering and Construction Supervision Co., Ltd.||||||20%|
 Shenzhen Julian Human Resources Development Co.,Ltd.||||||20%|
 Shenzhen Huazhengpeng PropertyManagement Development Co., Ltd.||||||20%|
Shenzhen Jinhailian PropertyManagement Co.,Ltd.|20%
 Shenzhen Zhongtongda House Xiushan Service Co.,Ltd.|20%
 Shenzhen Kangping Industry Co.,Ltd.|20%
 Shenzhen Teacher Family Training Co., Ltd.|20%
 Shenzhen Education Industry Co., Ltd.|20%
 Shenzhen Yufa Industry Co., Ltd.|20%
 ChongqingAobo Elevator Co., Ltd.|20%
Shenzhen SZPRDYanzihu Development Co., Ltd.|20%
 Shenzhen SZPRD Fuyuantai Development Co., Ltd.|20%
 Shenzhen SocialWelfare General Company|20%
 Shenzhen Fuyuanmin PropertyManagement Co., Ltd.|20%
 ShenzhenMeilong Industrial Development Co., Ltd.|20%
 Shenzhen Sports Service Co., Ltd.|20%
 Shenzhen Penghongyuan Industrial Development Co., Ltd.|20%
Shenzhen Tianque Elevator Technology Co., Ltd.|20%
 Shenzhen Guoguan Electromechanical Device Co., Ltd.|20%
 Shenzhen Shenshan Special Cooperation Zone Guomao Property Development Co., Ltd.|20%
 Shenzhen Helinhua ConstructionManagement Co., Ltd.|20%
 Shenzhen Guomao Tongle PropertyManagement Co., Ltd.|20%
 Shenzhen International Trade Industry Space Service Co., Ltd.|20%
 Shenzhen Foreign Trade PropertyManagement Co., Ltd.|20%
Shenzhen Fubao Urban ResourcesManagement Co., Ltd.|20%
 Shenzhen Shenwu Elevator Co., Ltd.|20%
 Shenzhen Shenfang Property Cleaning Co., Ltd.|20%
 Shandong International Trade Center HotelManagement Co., Ltd.|20%
 Beijing Facility Home Technology Co., Ltd.|20%
 Subsidiaries registered in Hong Kong area|16.50%
 Subsidiaries registered in Vietnam area|20%
Other taxpaying bodies within the consolidated scope|25%
2. Tax Preference
According to the regulations of No. 2, Property Service of No. 37, Commercial Service among the encouraging category of the Guidance Catalogue of Industry Structure Adjustment (Y2011), the western industry met with the conditions should be collected the corporate income tax according to 15% of the tax rate. The subsidiaries of the Group Chongqing Shenzhen International Trade Center Property Management Co., Ltd. and Shenzhen International Trade Center Property Management Co., Ltd. Chongqing Branch applied to above policy.
On 19 December 2022, Shenzhen Facility Management Community Technology Co., Ltd. successfully passed the re-evaluation for its High-tech Enterprise Certificate. The company has been assigned certificate number GR202244204675, and the certificate is valid for three years. As per the tax laws and regulations, the company will be eligible for a preferential enterprise income tax rate of 15% for the year 2022.
As per the "Announcement on the Implementation of Tax Preferential Policies for Small and Micro Enterprises and Individual Industrial and Commercial Taxpayers" (Announcement No. 12 of 2021 of the Ministry of Finance and the State Taxation Administration) and the "Announcement of the State Taxation Administration on Matters Related to Implementing the Preferential Income Tax Policy to Support the Development of Small and Micro Enterprises and Individual Industrial and Commercial Taxpayers" (Announcement No. 8 of 2021 of the State Taxation Administration), for small and micro-profit enterprises, if their annual taxable income does not exceed RMB1 million from 1 January 2021 to 31 December 2022, the taxable income will be reduced by 12.5%, and the enterprise income tax rate will be 20%. Furthermore, as per the "Announcement on Further Implementing the Preferential Income Tax Policy for Small and Micro Enterprises" (Announcement No. 13 of 2022 of the Ministry of Finance and the State Taxation Administration), for small and micro-profit enterprises, if their annual taxable income exceeds RMB1 million but does not exceed RMB3 million from 1 January 2022 to 31 December 2024, the taxable income will be reduced by 25%, and the enterprise income tax rate will be 20%. This policy applies to 30 subsidiaries, including Shenzhen Guomao Catering Co., Ltd. (Guomao Catering) and Shenzhen Property Engineering and Construction Supervision Co., Ltd.
3. Other
[Note 1]: Taxable items and tax rate of theVAT of the Company and its subsidiaries are as follows:
Type of the revenue| General rate| Percentage charges of
 Sales of house property|9%|5%
 Rent of real estate|9%|5%
 Property service|6%|3%
 Catering service|6%|3%
 Others|13%|--
VII. Notes toMain Items of Consolidated Financial Statements
1.MonetaryAssets
| Item|| Ending balance|| Beginning balance
 Cash on hand||43,833.00||122,823.16|
 Bank deposits||1,512,202,363.19||1,906,868,484.28|
 Other monetary funds||5,282,697.64||373,830,134.67|
 Total  Of which: total amount deposited overseas||1,517,528,893.83||2,280,821,442.11|
||66,436,595.66||64,351,098.39|
 Total amount of restriction in use by guaranteed, pledged or frozen||7,835,036.35||373,079,206.86|
Other notes:
Among other monetary assets, the funds with limited use rights mainly include the margin and interest of RMB1,780,754.70; the funds with limited use rights in bank deposits mainly include the bank frozen funds of RMB42,781.65 and the interest on time deposits of RMB2,860,000.00, plus the balance of the bank margin account of RMB3,151,500.00. The above amount is not
regarded as cash and cash equivalents due to restrictions on use.
2. Trading FinancialAssets
Item Ending balance Beginning balance
Of which: Of which: Other notes:
3. Derivative FinancialAssets
4. Notes Receivable
(1) Notes Receivable Listed by Category
Item| Ending balance| Beginning balance|
 Bank acceptance bill|||200,000.00
 Total|||200,000.00
|| Ending balance||||| Beginning balance|||
 Category| Carrying amount|| Bad debt provision|| Carrying value| Carrying amount|| Bad debt provision|| Carrying value
 Notes receivable for which bad debt provision separately accrued| Amount| Proportion| Amount| Withdrawal proportion|| Amount| Proportion| Amount| Withdrawal proportion|
||||||200,000.00|100.00%|||200,000.00
 Of which: Of which: Total||||||200,000.00|100.00%|||200,000.00
Please refer to the relevant information of disclosure of bad debt provision of other accounts receivable if adopting the general mode of expected credit loss to withdraw bad debt provision of notes receivable.
(2) Bad Debt ProvisionWithdrawal, Reversed or Recovered in the Current Period
Withdrawal of bad debt provision:
||| Changes in the current period|||
 Category| Beginning balance| Withdrawal| Reversed or recovered| Verification| Others| Ending balance
Of which significant amount of recovered or transferred-back bad debt provision for the current period:□ApplicableNot applicable
(3) Notes Receivable Pledged by the Company at the Period-end
Item Ending pledged amount
(4) Notes Receivable which Had Endorsed by the Company or had Discounted and had not Due on the Balance Sheet Date at the Period-end
Item Amount of recognition termination at theperiod-endAmount of not terminated recognition atthe period-end
(5) Notes Transferred toAccounts Receivable because Drawer of the Notes Failed to Execute the Contract orAgreement
Item Amount of the notes transferred to accounts receivable at theperiod-end
(6) Notes Receivable withActual Verification for the Current Period
Item Written-off amount
Of which, verification of significant notes receivable:
Name of the entity Nature Written-offamountReason forverificationVerificationproceduresperformedWhether occurredbecause of related-party transactions Notes of the verification of notes receivable
5.Accounts Receivable
(1) Listed by Category
||| Ending balance|||| Beginning balance|||
 Category| Carrying amount|| Bad debt provision|| Carrying value| Carrying amount|| Bad debt provision|| Carrying value
 Accounts receivable withdrawal of bad debt provision separately accrued| Amount| Proportion| Amount| Withdrawal proportion|| Amount| Proportion| Amount| Withdrawal proportion|
|111,808,371.14|20.01%|109,689,294.54|98.10%|2,119,076.60|109,683,529.63|25.93%|108,118,031.66|98.57%|1,565,497.97
 Of which: Accounts receivable withdrawal of bad debt provision of by group|447,078,385.18|79.99%|29,263,546.48|6.55%|417,814,838.70|313,253,344.07|74.07%|20,833,702.11|6.65%|292,419,641.96
 Of which: Total|558,886,756 .32|100.00%|138,952,841 .02|24.86%|419,933,915 .30|422,936,873 .70|100.00%|128,951,733 .77|30.49%|293,985,139 .93
Bad debt provision separately accrued: RMB109,689,294.54
Name|| Ending balance|
 Shenzhen Jiyong Properties& Resources Development Company  Reason for withdraw| Carrying amount| Bad debt provision| Withdrawal proportion
 Involved in lawsuit and unrecoverable|93,811,328.05|93,811,328.05|100.00%
 Shenzhen Tewei Industry Co., Ltd.  Expected to be unrecoverable|2,836,561.00|2,836,561.00|100.00%
 Lunan Industry Corporation  Expected to be unrecoverable|2,818,284.84|2,818,284.84|100.00%
 Shenzhen Hampoo Science& Technology Co., Ltd.  Expected to be unrecoverable|1,436,020.29|1,433,070.29|99.79%
 Those with insignificant single amount for which bad debt provision separately accrued  Uncollectible for a long period|10,906,176.96|8,790,050.36|80.60%
 Total|111,808,371.14|109,689,294.54|
Bad debt provision accrued by item:
Name|| Ending balance||
| Carrying amount| Bad debt provision| Withdrawal proportion| Reason for withdraw
Withdrawal of bad debt provision by group: RMB29,263,546.48
Name|| Ending balance|
 Portfolio of credit risk features| Carrying amount| Bad debt provision| Withdrawal proportion
|211,445,244.12|21,569,742.26|10.20%
 Portfolio of transactions with other related parties|235,633,141.06|7,693,804.22|3.27%
 Total|447,078,385.18|29,263,546.48|
Notes to the determination basis for the group: Bad debt provision accrued by portfolio:
Name|| Ending balance|
| Carrying amount| Bad debt provision| Withdrawal proportion
Notes to the determination basis for the group:
Please refer to the relevant information of disclosure of bad debt provision of other accounts receivable if adopting the general mode of expected credit loss to withdraw bad debt provision of accounts receivable.
□ApplicableNot applicable Disclosure by aging
Aging| Carrying amount|
 Within 1 year (including 1 year)||394,914,334.75
1 to 2 years||31,016,372.76
2 to 3 years||12,333,910.99
 Over 3 years||120,622,137.82
3 to 4 years||6,141,296.85
4 to 5 years||4,392,591.92
 Over 5 years||110,088,249.05
 Total||558,886,756.32
||| Changes in the current period|||
 Category| Beginning balance| Withdrawal| Reversed or recovered| Verification| Others| Ending balance
 Bad debt provision accrued by item|108,118,031.66|1,571,262.88||||109,689,294.54
 Withdrawal of bad debt provision by group|20,833,702.11|8,440,902.17|11,057.80|||29,263,546.48
 Total|128,951,733.77|10,012,165.05|11,057.80|||138,952,841.02
Of which significant amount of recovered or transferred-back bad debt provision for the current period:
Name of the entity Amount reversed or recovered Way of recovery
Item| Written-off amount
 Of which the verification of significant accounts receivable:|
Unit: RMB Unit: RMB
Name of the entity Nature Written-offamountReason forverificationVerificationproceduresperformedWhether occurredbecause of related-party transactions Notes to verification of accounts receivable:
(4) Top 5 of the Ending Balance of theAccounts Receivable Collected according toArrears Party
Name of the entity| Ending balance| Proportion to total ending balance of accounts receivable| Ending balance of bad debt provision
 Shenzhen Bay Technology Development Co., Ltd.|131,203,332.93|23.48%|3,936,099.99
 Shenzhen Jiyong Properties & Resources Development Company|93,811,328.05|16.79%|93,811,328.05
 Shenzhen BayArea International Hotel Co., Ltd.|51,312,666.65|9.18%|1,539,380.00
 Hebei Shenbao Investment Development Co., Ltd.|15,856,697.13|2.84%|475,700.91
 ShenZhen Special Economic Zone Real Estate & Properties (Group) Co., Ltd.|10,072,563.13|1.80%|674,112.86
 Total|302,256,587.89|54.09%|
(5) TheAmount of theAssets and Liabilities Formed due to the Transfer and the Continued Involvement ofAccounts Receivable
(6)Accounts Receivable Derecognized due to the Transfer of FinancialAssets
Item| Ending balance| Beginning balance
 The changes of accounts receivable financing in the Current Period and the changes in fair value||
Please refer to the relevant information of disclosure of bad debt provision of other accounts receivable if adopting the general mode of expected credit loss to withdraw bad debt provision of accounts receivable financing.
□ApplicableNot applicable Other notes:
7. Prepayment
(1) Prepayment Listed byAgingAnalysis
| Amount| Proportion| Amount| Proportion
 Within 1 year|98,477,532.46|98.14%|24,618,321.77|34.68%
1 to 2 years|1,652,279.14|1.65%|25,907,661.19|36.50%
2 to 3 years|1,438.19|0.00%|499,638.55|0.70%
 Over 3 years|210,556.77|0.21%|19,953,402.48|28.11%
 Total|100,341,806.56||70,979,023.99|
Notes of the reasons of the prepayment aging over 1 year with significant amount but failed settled in time:
(2) Top 5 Prepayment in Ending Balance Collected according to the Prepayment Target
|| Name of the entity|||| Carrying amount| As% of the total ending balance of the prepayments (%)
 Natural| Resources|and| Planning| Bureau|of||
 Yangzhou City||||||53,587,710.00|53.41
 The YangzhouMunicipal Bureau of Finance||||||36,000,000.00|35.88
 Beijing Jingdong Century Information Technology Co., Ltd.||||||1,887,916.50|1.88
 Chongqing Yudi AssetsManagement Co., Ltd.||||||1,869,630.00|1.86
 China| State| Construction|&| Engineering|4th||
 Bureau 5th Corp Limited||||||818,177.48|0.82
|| Total||||94,163,433.98|93.84
8. Other Receivables
| Item| Ending balance| Beginning balance
 Other receivables||639,903,523.33|926,361,533.14
 Total||639,903,523.33|926,361,533.14
(1) Interest Receivable
1) Category of Interest Receivable
2) Significant Overdue Interest
Entity Ending balance Overdue time Overdue reason
Whether occurred impairment and its judgment basis
3)Withdrawal of Bad Debt Provision
(2) Dividend Receivable
1) Category of Dividend Receivable
Project (or investee) Ending balance Beginning balance
2) Significant Dividends ReceivableAging over 1Year
Project (or investee) Ending balance Aging Reason
(3) Other Receivables
1) Category of Other Receivables byAccount Nature
| Nature| Ending carrying amount| Beginning carrying amount
 Security deposit||14,333,480.59|15,080,675.80
 Margin||33,052,554.40|44,541,666.67
 Reserve fund||315,131.82|414,042.10
 Payment on behalf||7,861,406.33|9,613,270.01
 Intercourse funds||645,712,452.33|823,874,343.35
 Centralized management receivables|||88,988,669.52
 Others||26,868,828.99|24,696,812.94
 Total||728,143,854.46|1,007,209,480.39
2)Withdrawal of Bad Debt Provision
| First stage| Second stage| Third stage|
 Bad debt provision| Expected credit loss in the next 12 months| Expected loss in the duration (credit impairment not occurred)| Expected loss in the duration (credit impairment occurred)| Total
 Balance of 1 January,2022,|51,328,567.96||29,519,379.29|80,847,947.25
 Balance of 1 January2022 in the current period Withdrawal of the current period|7,117,248.24||275,135.64|7,392,383.88
 Balance as at 31 December 2022|58,445,816.20||29,794,514.93|88,240,331.13
Changes of carrying amount with significant amount changed of loss provision in the current period□ApplicableNot applicable Disclosure by aging
Aging| Carrying amount|
 Within 1 year (including 1 year)||45,898,989.35
1 to 2 years||582,305,977.29
2 to 3 years||32,848,373.42
 Over 3 years||67,090,514.40
3 to 4 years||1,460,635.19
4 to 5 years||1,563,169.64
 Over 5 years||64,066,709.57
 Total||728,143,854.46
3) Bad Debt ProvisionWithdrawn, Reversed or Recovered in the Current Period
||| Changes in the current period|||
 Category| Beginning balance| Withdrawal| Reversed or recovered| Verification| Others| Ending balance
 Bad debt provision accrued by item|46,215,164.01|876,420.17||||47,091,584.18
 Withdrawal of bad debt provision by group|34,632,783.24|6,515,963.71||||41,148,746.95
 Total|80,847,947.25|7,392,383.88||||88,240,331.13
Of which the bad debt provision recovered or transferred-back with significant amount during the current period:
4) Particulars of theActual Verification of Other Receivables during the Current Period
Of which the verification of significant other receivables:
Name of the entity Nature Written-offamountReason forverificationVerificationproceduresperformedWhether occurredbecause of related-party transactions Notes to the verification of other receivables:
5) Top 5 of the Ending Balance of Other Receivables Collected according to theArrears Party
Name of the entity Nature Ending balance Aging
Proportion to total ending balance of other
Shenzhen Xinhai Holding Co., Ltd. and the related party Shenzhen Xinhai Rongyao Real Estate Development Co., Ltd.||| Within 1 year, one to five years|receivables %|
| Intercourse funds|576,568,974.73||79.17%|17,297,069.25
 Shenzhen Bangling Stock Cooperative Company| Intercourse funds|30,000,000.00| Two to three years|4.12%|9,000,000.00
 Yangzhou Hanjiang Taxation Bureau| Intercourse funds|13,136,828.79| Within 1 year|1.80%|394,104.86
 Shenzhen Qianhai Advanced Information Service Co., Ltd.| Intercourse funds|10,720,575.27| Within 1 year, one to two years|1.47%|321,617.26
 Total||630,426,378.79||86.56%|27,012,791.37
6)Accounts Receivable Involving Government Subsidies
Name of the entity Project of governmentsubsidies Ending balance Ending agingEstimated recoveringtime, amount and basis
7) Derecognition of Other Receivables due to the Transfer of FinancialAssets
8) TheAmount of theAssets and Liabilities Formed due to the Transfer and the Continued Involvement of Other Receivables
9. Inventories
Whether the Company needs to comply with the disclosure requirements for the real estate industry Yes
(1) Category of Inventory
The Company shall comply with the disclosure requirements for the real estate industry in the Self-regulatory Guidelines No. 3 for Companies Listed on Shenzhen Stock Exchange - Industry Information Disclosure.
Classification by nature:
|| Ending balance||| Beginning balance|
 Item| Carrying amount| Depreciation reserves of inventories or impairment provision for contract||| Depreciation reserves of|
||| Carrying value| Carrying amount|inventories or impairment| Carrying value
|||||provision for contract|
|performance costs|performance costs
 R&D expenses 10,778,950,699 .23 10,772,302,295 .10 8,720,133,125. 46 8,713,484,721. 33|6,648,404.13|6,648,404.13
 Developing properties 199,674,693.59 199,674,693.59 409,687,436.41 409,687,436.41||
 Contract performance costs 1,965,933.85 1,965,933.85||
 Raw materials 1,891,354.81 850,742.51 2,082,008.73 1,329,826.66|1,040,612.30|752,182.07
 Inventory goods 2,536,973.19 442,672.80 2,600,344.84 506,044.45|2,094,300.39|2,094,300.39
 Low-value consumables 97,885.52 97,885.52 126,033.42 126,033.42||
 Total 10,985,117,540. 19 10,975,334,223 .37 9,134,628,948. 86 9,125,134,062. 27|9,783,316.82|9,494,886.59
Disclose main items of “R&D expenses”and interest capitalization in the following format: