1. In accordance with this method, the consolidated financial statements include the group’s share of the joint venture’s income and expenses, assets and liabilities and cash flows in each item of the financial statements.

2. Unrealized gains between the group and its associated entities have been eliminated to the extent corresponding to the group’s holding; unrealized losses have also been eliminated, with the exception of cases where the transaction indicates that the value of the transferred assets has decreased.

Заранее спасибо