(1) Statement of changes in state-owned assets.

This table reflects the total amount of state-owned assets occupied by enterprises and the changes in state-owned capital and equity due to various reasons.

(2) Preparation method.

This form should be filled in based on the analysis of data from the company’s last year’s financial accounts and this year’s fiscal year 02 form and other related subjects. Enterprises that prepare consolidated accounting statements should fill in the relevant items in this form in accordance with the consolidated statement standards.

(3) Explanation of relevant indicators in the table.

1. Total state-owned capital and equity: refers to the state-owned paid-in capital and the amount of equity enjoyed by the owners of the enterprise. For enterprises that are joint ventures, cooperatives, joint-stock companies and other diversified investment entities, the beginning and end balances of the rights and interests enjoyed by state-owned capital are calculated and filled in according to the following formula:

(Capital reserve + Surplus reserve + Undistributed profits - Exclusive state-owned part) × (state-owned paid-in capital/paid-in capital) + exclusive state-owned part.

The exclusive part of the state includes the amount of exclusive rights and interests formed by state special appropriations, transfers of various funds, land valuation entries, tax refunds or special exemptions, state allocation of working capital and other policy factors.

2. The total state-owned capital and equity at the beginning of the year: reflects the total state-owned capital and equity at the beginning of this year formed by the enterprise's retrospective adjustment of the total state-owned capital and equity at the end of the previous year in accordance with the relevant provisions of the national financial accounting system.

3. Direct or additional investment by the state and state-owned units: reflects the increased state capital invested by departments or institutions with the right to invest on behalf of the state this year to establish enterprises or make additional investments in the original enterprises; state-owned enterprises and institutions The increased state-owned legal person capital resulting from investment in the establishment of enterprises or increased investment in the original enterprises this year.

4. Free transfer in and transfer out free of charge: respectively reflect the state-owned assets caused by the enterprise transferring all or part of the state-owned assets of other enterprises (units) into or out of the enterprise (unit) in accordance with relevant national regulations in that year. The amount of increase or decrease in capital and its equity. Those that have been retrospectively adjusted according to regulations will not be reflected in this project.

5. Increase and decrease in asset evaluation: respectively reflect the amount of increase and decrease in state-owned capital and equity caused by the enterprise's asset evaluation in accordance with national regulations in the current year due to restructuring, listing and other reasons.

6. Increases and decreases in assets and capital verification: respectively reflect the increase and decrease in state-owned capital and equity in the year after the enterprise liquidates its assets and capital in accordance with the prescribed procedures and is approved by the state-owned assets supervision (finance) department. Those that have been retrospectively adjusted according to regulations will not be reflected in this project.

7. Increase and decrease in the definition of property rights: respectively reflect the increase and decrease in the amount of state-owned capital and equity of the enterprise due to the definition of property rights.

8. Capital (stock) premium: reflects the amount of changes in state-owned capital and equity caused by capital (stock) premium.

9. Acceptance of donations: reflects the increase in state-owned capital and equity resulting from the company's acceptance of assets donated by other companies, units and individuals in the current year.

10. Debt-to-equity conversion: reflects the increase in state-owned capital and equity resulting from enterprises converting bank claims into investments in financial asset management companies in accordance with national regulations.

11. Tax refund: reflects the direct increase in state-owned capital and equity caused by the enterprise receiving refunds of income tax, value-added tax, etc. in accordance with relevant national regulations. Enterprises enjoy industry-specific tax return policies, which are not reflected in this project.

12. Supplementary working capital: Reflects that according to the Ministry of Finance’s “Notice on Relevant Issues Concerning the Supplementary Working Capital of State-owned Industrial Enterprises in the “Capital Structure” Pilot Cities” (Caigongzi [1995] No. 1), capital requirements 15% of the income tax paid by state-owned industrial enterprises in the structural pilot cities will be returned to the enterprise to make up for the increase in state-owned capital and equity due to the enterprise's working capital.

13. Reversal of impairment provisions: reflects the increase in state-owned capital and equity caused by the reversal of impairment provisions that have been made during the enterprise's operation period and affect the current profits and losses due to the recovery of asset values ??and other reasons.

14. Accounting adjustment: reflects the increase in state-owned capital and equity due to major changes in accounting policies and accounting estimates, adjustments to previous period errors, and other accounting adjustments that affect current profits and losses during the company's operating period. The increase in state-owned capital and equity caused by changes in accounting policies and estimates of impairment provisions and error adjustment events that affect current profits and losses are reflected in the "reversal of impairment provisions" item.

15. Operational accumulation and operating impairment: reflect the net profit (or loss) realized by the enterprise in the current period of production and operation, deducting the amount of increase (or decrease) in state-owned capital and equity due to objective reasons that affect the current profit and loss, should Fill out the columns based on the analysis of the Financial Accounting Annual Enterprise Form 02. Among them, the company's current operating factors include accounts payable that cannot be paid, unrecognized investment losses, and foreign currency statement translation differences.

16. Reduction due to the absorption of latent losses and pending accounts in previous years: This reflects the state-owned equity caused by the latent losses and pending accounts digested by the enterprise before the base date for asset liquidation and capital verification in accordance with relevant regulations (before the end of 2003 for central enterprises). The amount of reduction does not include the reduction of non-state-owned equity. This project must be audited and confirmed by the intermediary agency on a door-to-door and item-by-item basis, and must be disclosed in detail in the audit report or a special audit explanation.

17. Due to the reduction in the separation of main and auxiliary businesses: it reflects that enterprises carry out operations in accordance with the "Implementation Measures on the Separation of Primary and Secondary Businesses in State-owned Large and Medium-sized Enterprises, Restructuring and Separation of Surplus Personnel" (Guojingmao Qigai [2002] No. 859) The amount of state-owned capital and equity decreased this year due to the separation of main and auxiliary industries and the restructuring of auxiliary industries.

18. Profit turned over by the enterprise in accordance with regulations: reflects the reduction of state-owned capital and equity due to dividends distributed by the enterprise to investors in accordance with relevant policies and system regulations.

19. Capital (stock) discount: reflects the reduction of state-owned capital and equity caused by the issuance of stocks or allotment of shares at a discount of all or major assets of an enterprise.

20. Other factors determined by the central and local governments: reflect the amount of increases or decreases in state-owned capital and equity determined by the central and local governments that are not reflected in the above objective factors. Increases and decreases should be listed separately in the table. Among them, compulsory education expenditures borne by enterprises and changes in equity caused by the share-trading reform are also listed in this item.

21. Total consolidated state-owned assets at the end of the year:

(1) The calculation method of "total consolidated state-owned assets" and "total state-owned assets" of single-family enterprises are consistent, that is: state-owned Paid-in capital + state-owned paid-in capital rights + other state-owned funds;

(2) The "total consolidated state-owned assets" of a group enterprise is calculated according to the above formula based on the relevant items of its consolidated balance sheet;

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(3) The "total consolidated state-owned assets" calculated by departments and regions should exclude the part of "legal person capital of state-owned enterprises (units)", that is: state capital + rights and interests to be enjoyed by state-owned paid-in capital + other state-owned assets Funds;

(4) When the "total combined state-owned assets" is negative, it will be calculated as "0" to reflect that the state has limited responsibility for state-owned capital.

(4) Formulas in the table.

1.

Number of lines: 2 lines = (3+4+5+6+7+8+9+111+12+13+14+15+16) lines; 17 lines=

(18+19+221+22+23+24+25+26+27+28+29) rows; if the cover "Report Type" is not 1, then the indicators from rows 2 to 29 Should be ≥0; 30 lines =

(1+2-17) lines.

(5) Formulas between tables.

Line 1 = Financial Accounting Annual Enterprise 01 Form [(104+107) Lines/103 Lines × 125 Lines] Beginning Amount (Reasonability); Line 30 = Financial Accounting Annual Enterprise 01 Form [(104+107) Lines/103 lines × 125 lines] Year-end amount (reasonable).