1, slimming of non-operating income items

The gains and losses of government subsidies and disposal of non-current assets are not disclosed in non-operating income.

2, four small taxes through taxes and additional accounting.

Property tax, land use tax, stamp duty and vehicle and vessel tax used to be accounted for as management expenses, but now they are all accounted for with taxes and surcharges.

3. Business taxes and surcharges are divided into taxes and surcharges.

In addition, the format of general enterprise financial statements has been revised, and some accounting subjects have changed.