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1,416 279

3.09 0.09

104 103 ( ) ( ) %

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237,251 346,827 226,483 332,667 10,768 14,160 4.75% 4.26%

85,504 123,186 79,000 126,129 6,504 (2,943) 8.23% (2.33%)

115,275 128,920 122,960 136,179 (7,685) (7,259) (6.25%) (5.33%)

97,907 97,907 100,686 100,686 (2,779) (2,779) (2.76%) (2.76%)

EPS 3.09 3.09 3.18 3.18 (0.09) (0.09) (2.83%) (2.83%)

( ) ( )

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66 9 1

66 91,000 1,500

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71 8Zimmite Corporation

6,710 9,21074 3 Houseman (Burnham) Ltd.

74 8

78 4 Puckorius & Associates Inc.

80 3Vecor Industries Inc. (Richard International Trading Co.,Inc.)

80 818,790 28,000

81 4 Yost & Son Incorporated

83 9

84 6 ISO-9002 ( )

84 8 42,000 70,000

87 10 30,000 100,000

89 10

91 7

91 8( ) (

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93 6( ) ISO9001 2000

94 1

97 3( )

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98 11

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99 4 Water Technology Consultants, Inc.

99 6 61,000 221,000

99 9TTQS ( )

100 627,680 248,680-

100 8 100 8 16

100 9 TTQS

100 12100 12 15

101 6 12,434 261,114

101 1234,820 295,934

101 12 28103 6 ISO14001( ) OHSAS18001( )

103 6 TTQS

103 8 11,837 307,771

103 9 CG6009

104 7 9,233 317,004

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7 7 731 35 36

145 142 14036.83 37.26 37.59

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( ) 5.61% 7.00% 7.78%100.00% 100.00% 100.00%

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)

( )

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-62-

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PDDRO

104

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1105 03 31

3100 101 102 103 104

608,605 616,651 654,824 674,343 654,325 199,244 199,275 208,086 197,902 201,188

1,895 3,064 3,461 2,449 2,177 26,592 28,301 25,583 24,925 24,470

836,336 847,291 891,954 899,619 882,160 136,928 109,560 119,803 123,582 92,877 225,708 195,381 212,134 2 92,877

8,013 10,540 19,568 23,291 22,508 144,941 120,100 139,371 146,873 115,385 233,721 205,921 231,702 2 115,385 691,395 727,191 752,583 752,746 766,775

295,934 295,934 307,771 317,004 317,004 112,496 112,496 112,496 112,496 112,496

291,356 312,048 315,076 311,419 326,900 202,576 226,227 222,745 2 326,900

(8,391) 6,713 17,240 11,827 10,375 0 0 0 0 0

0 0 0 0 0

691,395 727,191 752,583 752,746 766,775 602,615 641,370 660,252 2 766,775

1 102 100-101

2 104 3 105

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(

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1105 03 31

3100 101 102 103 104

630,284 610,552 637,354 635,881 140,602 322,276 328,471 332,667 289,054 75,923 107,899 124,932 126,129 123,186 19,966

4,260 9,123 10,050 5,734 (31) 112,159 134,055 136,179 128,920 19,935

96,248 109,472 100,686 97,907 15,481

0 0 0 0 0 96,248 109,472 100,686 97,907 15,481 (8,391) 15,104 10,527 (5,413) (1,452)

87,857 124,576 111,213 92,494 14,029 96,248 109,472 100,686 97,907 15,481

0 0 0 0 0

87,857 124,576 111,213 92,494 14,029

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( 2 ) 3.43 3.46 3.18 3.09 0.49 1 102 100-101

2 103

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-66-

( ) - ( ) 1. - ( )

1

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365,172 372,895 364,952 361,713 304,328 306,634 355,883 375,104 133,316 133,974 128,228 122,860

698 1,940 985 321 6,289 5,682 2,929 3,056

809,803 821,125 852,977 863,054 108,454 83,394 80,826 87,017 197,234 169,215 173,157 2

9,954 10,540 19,568 23,291 118,408 93,934 100,394 110,308 207,188 179,755 192,725 2 691,395 727,191 752,583 752,746

295,934 295,934 307,771 317,004 112,496 112,496 112,496 112,496

291,356 312,048 315,076 311,419 202,576 226,227 222,745 2

(8,391) 6,713 17,240 11,827 0 0 0 0

0 0 0 0

691,395 727,191 752,583 752,746 602,615 641,370 660,252 2

1 102 100-101

2 104

-67-

2. - ( )

1

100 101 102 103 104

487,507 441,757 434,206 418,469 247,712 240,015 226,483 237,251

91,913 92,928 79,000 85,504 14,713 28,661 43,960 29,771

106,626 121,589 122,960 115,275 96,248 109,472 100,686 97,907

0 0 0 0 96,248 109,472 100,686 97,907 (8,391) 15,104 10,527 (5,413)

87,857 124,576 111,213 92,494 96,248 109,472 100,686 97,907

0 0 0 0

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( 2 ) 3.43 3.46 3.18 3.09 1 102 100-101

2 103

-68-

( ) - ( ) 1. - ( )

( 1)100 101 102 103 104

412,325 611,2380 0

208,072 199,14618,623 17,53112,785 11,436

651,805 839,351101,524 134,560163,694 223,340

0 014,053 13,473

115,577 148,033177,747 236,813248,680 295,934

18,000 112,496258,640 280,342196,470 191,562

( ) 0 010,908 2,546

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536,228 691,318474,058 602,538

1

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( 1)100 101 102 103 104

( ) 575,738 630,284283,448 322,276

94,068 108,0299,264 5,775(922) (1,550)

102,410 112,254

83,896 96,306

0 00 0

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3.27( 2) 3.68

12

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( ) - ( ) 1. - ( )

( 1)100 101 102 103 104

229,970 366,013251,738 304,397136,870 133,218

0 08,007 7,084

626,585 810,71276,304 105,921

138,474 194,7010 0

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( ) 0 010,908 2,546

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536,228 691,318474,058 602,538

1

-71-

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( 1)100 101 102 103 104

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(211) (314)

98,590 106,697

83,896 96,306

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100 101 102 103 104

17.33 14.17 15.62 16.32 13.08

351.03 370.20 371.07 392.13 392.31

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398.97 517.24 505.56 502.24 639.50

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3.79 4.07 4.07 3.77 3.75

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ZIMMITE HOLDING

COMPANY LIMITED.

91/06/25 SAMOA RMB 49,608,043

ZIMMITE

INTERNATIONAL

COMPANY LIMITED.

91/07/02 SAMOA RMB 49,608,043

( ) 91/08/22 RMB 16,249,054

( ) 97/03/21 RMB 33,028,342

3. 4.

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LIMITED.

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ZIMMITE

INTERNATIONAL

COMPANY

LIMITED.

RMB 49,608 375,100 0 375,100 0 0 25,743 0

( ) RMB 16,249 122,590 5,429 117,161 0 (278) 1,802 0

( ) RMB 33,028 288,757 31,299 257,458 218,126 37,961 23,941 0

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1600 197,902 22 208,086 23 1780 2,449 - 3,461 1 1840 3,045 - 3,061 - 1915 900 - - - 1985 17,323 2 18,051 2 1920 3,657 1 4,471 1 15XX 225,276 25 237,130 27

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B02700 ( 8,808 ) ( 26,680 ) B04500 ( 86 ) ( 1,646 ) B02800 148 1,566 B03800 814 4,075 B07100 ( 900 ) - BBBB ( 8,832 ) ( 22,685 )

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100%

Zimmite Holding Company LimitedRMB49,608,043

100%

Zimmite International Company LimitedRMB49,608,043

100%

RMB16,249,054

100%

RMB33,028,342

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( )

2013 IFRS IAS

IFRIC SIC

1030029342 1030010325

104

IASB 2013

IFRS IAS IFRIC SIC IFRSs

2013 IFRSs

1. IFRS 10

IAS 27

SIC 12

(i)

(ii)

(iii)

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IFRS 12

IFRS 12

3. IFRS 13

IFRS 13

IFRS 13

-106-

IFRS 13

IFRS 13 104

4. IAS 1

(1) (2)

104

5. 2009 -2011

2009-2011 IFRS 1 IFRSs

IAS 1 IAS 16 IAS

32 IAS 34

IAS 1

IAS 16

IAS 16

IAS 32

IAS 12

-107-

IAS 34

2013 IFRSs

( ) IASB IFRSs

IASB

IFRSs

IASB 12010-2012 2014 7 1 22011-2013 2014 7 12012-2014 2016 1 1 3

IFRS 9 2018 1 1IFRS 9 IFRS 7 2018 1 1IFRS 10 IAS 28

IFRS 10 IFRS 12 IAS 28 2016 1 1

IFRS 11 2016 1 1IFRS 14 2016 1 1IFRS 15 2018 1 1IFRS 16 2019 1 1IAS 1 2016 1 1IAS 7 2017 1 1IAS 12 2017 1 1

IAS 16 IAS 38 2016 1 1

IAS 16 IAS 41 2016 1 1IAS 19 2014 7 1IAS 27 2016 1 1IAS 36 2014 1 1IAS 39 2014 1 1

IFRIC 21 2014 1 1

-108-

1

2 2014 7 1

IFRS 2 2014 7 1

IFRS 3 IFRS 13

2014 7 1

3 IFRS 5 2016 1 1

2016 1 1

1. IFRS 9

IAS 39

IFRS 9

(1)

(2)

-109-

IFRS 9

IFRS 15

12

2. IAS 36

IASB IFRS 13 IAS 36

IAS 36

3. 2010-2012

2010-2012 IFRS 2

IFRS 3 IFRS 8

-110-

IFRS 8

IFRS 13 IFRS 13

IAS 24

4. 2011-2013

2011-2013 IFRS 3 IFRS 13 IAS 40

IFRS 3 IFRS 3

IFRS 13

IAS 39 IFRS 9

IAS 32

IAS 40 IAS 40 IFRS 3

5. IAS 16 IAS 38

IAS 16

-111-

IAS 38

(1)

(2)

6. IFRS 15

IFRS 15

IAS 18 IAS 11

IFRS 15

(1)

(2)

(3)

(4)

(5)

IFRS 15

7. 2012-2014

2012-2014 IFRS 5

IFRS 7 IAS 19 IAS 34

IAS 34 IAS 34

8. IAS 1

-112-

( )

IFRSs

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1. 1

2. 2 1

3. 3

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3. 12

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1.

2.

-115-

( )

( )

1.

(1)

-116-

3

(2)

-117-

(3)

2.

3.

(1)

(2)

( )

1.

(1)

-118-

(2)

(3)

(4)

(5)

2.

( )

( )

-119-

( )

1.

10%

2.

-120-

3.

25%

( )

( )

( )

( )

-121-

104 12 31 103 12 31 $ 662 $ 522 286,672 165,996 168,453 286,960 $ 455,787 $ 453,478

3

104 12 31 103 12 311.

$ 13,351 $ 28,477 - - $ 13,351 $ 28,477

2. $ 161,450 $ 133,672 ( 10,508 ) ( 10,607 ) $ 150,942 $ 123,065

30-90

1

100%

100%

-122-

104 12 31 103 12 310 60 $ 72,152 $ 80,363 61 180 50,122 38,129 181 365 35,225 9,411 365 3,951 5,769

$ 161,450 $ 133,672

103 1 1 $ 3,477 $ 8,005 $ 11,482 ( 2,232 ) 1,760 ( 472 ) ( 732 ) - ( 732 ) ( 86 ) 415 329

103 12 31 $ 427 $ 10,180 $ 10,607

104 1 1 $ 427 $ 10,180 $ 10,607 1,573 1,048 2,621 - ( 2,569 ) ( 2,569 ) ( 20 ) ( 131 ) ( 151 )

104 12 31 $ 1,980 $ 8,528 $ 10,508

104 12 31 103 12 31181 365 $ 1,625 $ 27 365 355 400

$ 1,980 $ 427

104 103 2,569

732

104 103 12 31

-123-

1,980 427

104 12 31 103 12 31 $ 30,263 $ 28,449 1,158 801 15,095 14,461 648 720 $ 47,164 $ 44,431

104 103 289,054

304,687 104 1,244

147 103

1,315 73

( )

10412 31

10312 31

100% 100% 100% 100% 100% 100%

100% 100%

( )

103 1 1 $ 52,531 $ 126,425 $ 52,016 $ 5,244 $ 17,701 $ 13,135 $ 267,052 - 11,909 1,935 4,278 1,932 4,446 24,500 - - ( 3,304 ) ( 1,167 ) ( 2,473 ) ( 3,547 ) ( 10,491 ) - 2,210 354 276 - 542 3,382

103 12 31 $ 52,531 $ 140,544 $ 51,001 $ 8,631 $ 17,160 $ 14,576 $ 284,443

103 1 1 $ - $ 30,587 $ 17,370 $ 1,793 $ 12,047 $ 5,980 $ 67,777 - 4,958 5,857 1,338 2,577 1,967 16,697 - - ( 2,541 ) ( 389 ) ( 2,473 ) ( 3,462 ) ( 8,865 ) - 317 131 88 - 212 748

103 12 31 $ - $ 35,862 $ 20,817 $ 2,830 $ 12,151 $ 4,697 $ 76,357 103 12 31 $ 52,531 $ 104,682 $ 30,184 $ 5,801 $ 5,009 $ 9,879 $ 208,086

-124-

104 1 1 $ 52,531 $ 140,544 $ 51,001 $ 8,631 $ 17,160 $ 14,576 $ 284,443 - 707 408 3,294 3,647 1,535 9,591 - - - ( 718 ) ( 1,856 ) ( 365 ) ( 2,939 ) - ( 1,197 ) ( 161 ) ( 157 ) - ( 259 ) ( 1,774 )

104 12 31 $ 52,531 $ 140,054 $ 51,248 $ 11,050 $ 18,951 $ 15,487 $ 289,321

104 1 1 $ - $ 35,862 $ 20,817 $ 2,830 $ 12,151 $ 4,697 $ 76,357 - 5,638 5,854 1,748 2,407 2,557 18,204 - - - ( 677 ) ( 1,856 ) ( 226 ) ( 2,759 ) - ( 183 ) ( 54 ) ( 50 ) - ( 96 ) ( 383 )

104 12 31 $ - $ 41,317 $ 26,617 $ 3,851 $ 12,702 $ 6,932 $ 91,419 104 12 31 $ 52,531 $ 98,737 $ 24,631 $ 7,199 $ 6,249 $ 8,555 $ 197,902

20 455 204 11

5 63 9

3 11

103 1 1 $ 5,385 $ 1,471 $ 6,856 1,646 - 1,646 ( 1,576 ) - ( 1,576 ) 85 55 140

103 12 31 $ 5,540 $ 1,526 $ 7,066

103 1 1 $ 3,400 $ 392 $ 3,792 1,205 146 1,351 ( 1,576 ) - ( 1,576 ) 16 22 38

103 12 31 $ 3,045 $ 560 $ 3,605 103 12 31 $ 2,495 $ 966 $ 3,461

-125-

104 1 1 $ 5,540 $ 1,526 $ 7,066 86 - 86 ( 1,098 ) - ( 1,098 ) ( 289 ) ( 27 ) ( 316 )

104 12 31 $ 4,239 $ 1,499 $ 5,738

104 1 1 $ 3,045 $ 560 $ 3,605 1,091 151 1,242 ( 1,098 ) - ( 1,098 ) ( 449 ) ( 11 ) ( 460 )

104 12 31 $ 2,589 $ 700 $ 3,289 104 12 31 $ 1,650 $ 799 $ 2,449

2 310

104 12 31 103 12 31 $ 408 $ 415 17,323 18,051 $ 17,731 $ 18,466

104 103 12 31

104 12 31 103 12 31 $ 30,902 $ 36,947

60~90

-126-

104 12 31 103 12 31

$ 2,809 $ 2,026 44,846 41,270 2,352 1,812 1,918 2,332 1,250 1,200 150 2,877 9,071 9,199 18,065 15,581 $ 80,461 $ 76,297

$ 243 $ 182

6%

IAS 19

20%

104 103 $ 941 $ 887 $ 2,637 $ 2,516 $ 1,132 $ 1,092 $ 408 $ 347

-127-

( )

104 12 31 103 12 31 50,000 50,000 $ 500,000 $ 500,000

31,700 30,777 $ 317,004 $ 307,771

10

( )

104 12 31 103 12 31

(1) $ 112,496 $ 112,496

1.

( )

1.

2.

3.

-128-

50%

104 5

104 12 26

105 6 3

( )

1010012865

1010047490 IFRSs

25%

104 4 24 103 5 30

103 102

103 102 103 102 $ 10,069 $ 10,947 $ - $ - 92,331 85,821 3.0 2.9 9,233 11,837 0.3 0.4

-129-

105 3 5 104

$ 9,791 $ - 99,856 3.15

104 105 6 3

( )

1010012865

104 12 31 103 12 31 $ 11,072 $ 11,072

( )

104 103 $ 17,240 $ 6,713

( 6,522 ) 12,683

1,109 ( 2,156 ) $ 11,827 $ 17,240

( )

104 103

( $ 5,282 ) ( $ 5,181 ) ( 659 ) ( 1,134 ) ( 6 ) ( 1,668 ) ( $ 5,947 ) ( $ 7,983 )

-130-

( )

104 103 $ 32 $ 60 ( 600 ) ( 3,172 ) 122 769 ( $ 446 ) ( $ 2,343 )

( )

104 103 $ 659 $ 276

( )

104 103 $ 18,204 $ 16,697 1,242 1,351 $ 19,446 $ 18,048

$ 12,145 $ 11,192 6,059 5,505 $ 18,204 $ 16,697

$ 1,242 $ 1,351

( )

104 103 $ 149,577 $ 143,063

5,118 4,842 $ 154,695 $ 147,905

$ 37,608 $ 37,019 117,087 110,886 $ 154,695 $ 147,905

1%

1% 103 1% 1%

906 906

-131-

104 5 104 12 26

1%

2%

104 1,176

1,176 1% 1%

105 3 5

105 6 3

104 4 24 103 5 30

103 102

103 102

$ 906 $ 985 906 985

104 4 24 103 5 30

103 102

-132-

( )

104 103

$ 29,798 $ 29,233 - 87 1,434 1,350 1,694 5,062

5 ( 6,697 ) ( 6,145 ) 26,229 29,587

4,784 5,906 $ 31,013 $ 35,493

104 103 $ 128,920 $ 136,179

$ 25,069 $ 27,132 4,995 2,076

4,376 6,217 ( 6,697 ) ( 6,145 ) 142 ( 286 ) 1,434 1,350 - 87

1,694 5,062 $ 31,013 $ 35,493

17%

25%

-133-

( )

104 103

$ 1,109 ( $ 2,156 ) $ 1,109 ( $ 2,156 )

( )

104 12 31 103 12 31

$ 11,976 $ 6,377

( )

104

$ 3,028 $ 108 $ - ( $ 65 ) $ 3,071 44 ( 30 ) - 1 15 ( 48 ) ( 31 ) - 1 ( 78 ) 37 1 - ( 1 ) 37 $ 3,061 $ 48 $ - ( $ 64 ) $ 3,045

$ 109 $ 12 $ - $ - $ 121 602 - - - 602 ( 16,699 ) ( 4,376 ) - - ( 21,075 ) ( 669 ) 82 - - ( 587 ) ( 3,531 ) - 1,109 - ( 2,422 ) 464 ( 464 ) - - - 156 ( 86 ) - - 70 ( $ 19,568 ) ( $ 4,832 ) $ 1,109 $ - ( $ 23,291 )

-134-

103

$ 1,747 $ 1,137 $ - $ 144 $ 3,028 42 - - 2 44 126 ( 176 ) - 2 ( 48 ) 32 5 - - 37 $ 1,947 $ 966 $ - $ 148 $ 3,061

$ 221 ( $ 112 ) $ - $ - $ 109 515 87 - - 602 ( 10,482 ) ( 6,217 ) - - ( 16,699 ) ( 123 ) ( 546 ) - - ( 669 ) ( 1,375 ) - ( 2,156 ) - ( 3,531 ) 464 - - - 464 240 ( 84 ) - - 156 ( $ 10,540 ) ( $ 6,872 ) ( $ 2,156 ) $ - ( $ 19,568 )

( )

104 12 31 103 12 31

86 $ 728 $ 728 87 209,497 223,223

$ 210,225 $ 223,951

$ 20,340 $ 27,099

104 10313.13% 13.39%

( )

102

( )

104 12 31 5

97 98 100 104

-135-

104 103 $ 3.09 $ 3.18 $ 3.09 $ 3.18

104 6 28 103

$ 3.27 $ 3.18 $ 3.27 $ 3.18

104 103 $ 97,907 $ 100,686

- - $ 97,907 $ 100,686

104 103

31,700 31,700

30 27

31,730 31,727

-136-

104 103

104 103

$ 9,591 $ 24,500 2,026 4,206 ( 2,809 ) ( 2,026 ) $ 8,808 $ 26,680

( )

( )

104 12 31 103 12 31

1 $ 620,273 $ 605,271

2 123,339 119,621

1

2

-137-

( )

1.

(1)

(2)

2.

-138-

3.

104 103 12 31

95,000

104 103 $ 28,692 $ 27,391

104 12 31 103 12 31 $ 43,807 $ 43,807 27,113 28,330 $ 70,920 $ 72,137

-139-

104 12 31 103 12 31 $ 4,650 $ -

104 12 31

$ 1,334,036 32.83 $ 43,790 9,193 6.49 298 5,185,909 5.00 25,904

$ 69,992

35,401 32.83 $ 1,162

103 12 31

$ 857,071 31.65 $ 27,123 3,647 6.12 113 10,605,458 5.09 54,003

$ 81,239

33,497 31.65 $ 1,060 8,659 6.12 269

$ 1,329

-140-

104 103

32.83 $ 1,500 31.65 $ 1,336 5.00 ( 896 ) 5.09 1,828 6.49 ( 4 ) 6.12 8

$ 600 $ 3,172

( ) ( )

1.

2.

3.

4. 3

20%

5. 3 20%

6. 3 20%

7. 1 20%

8. 1 20%

9.

10.

11.

( )

1.

2.

(1)

(2)

-141-

(3)

(4)

(5)

(6)

IFRS 8

104 103

104 103

( )

104 103 $ 331,428 $ 341,542 77,552 79,534 144,651 139,902 17,377 14,587 19,018 21,758 45,855 40,031 $ 635,881 $ 637,354

( )

-142-

104 103 $ 418,469 $ 434,206 218,155 209,929 ( 743 ) ( 6,781 ) $ 635,881 $ 637,354

( )

104 103

10%

104 103

B $ 112,930 17.76 $ 104,369 16.38

-143-

104

11

1231

12

310

40

1

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430

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1

47

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1

27

0 -

1 2

430

60-

2

27

0 -

2

47

3 -

1

(1)

0

(2)

1

2

(1)

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(3)

3 4

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104

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B 16

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117,

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B 23

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B 33

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257,

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104

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B 8,

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$

1,80

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358,

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$

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B 23

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$

38,3

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B 8,

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B 33

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257,

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B 51

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1

(1)

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A.

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3

$

184,

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B 41

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104

11

1231

$

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0

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60

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-

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$

-

473

- 60

430

-

-

-148-

104 103

77 5 4

(02)26988112

8435

-149-

104 103 12 31104 103 1 1 12 31

104 103 12 31 104 103 1 112 31

104

0920123784 1000028068

1 0 5 3 5

-150-

104 103 12 31

104 12 31 103 12 31

1100 $ 291,398 34 $ 291,330 34 1150 2,955 - 3,991 1 1170 37,935 5 44,470 5 1180 430 - 115 - 1200 193 - 251 - 130X 27,299 3 23,957 3 1410 1,503 - 838 - 11XX 361,713 42 364,952 43

1550 375,104 44 355,883 42 1600 122,860 14 128,228 15 1780 321 - 985 - 1915 900 - - - 1920 2,156 - 2,929 - 15XX 501,341 58 488,025 57

1XXX $ 863,054 100 $ 852,977 100

2170 $ 20,912 2 $ 21,853 3 2219 58,921 7 56,161 7 2230 7,161 1 2,812 - 2300 23 - - - 21XX 87,017 10 80,826 10

2570 23,291 3 19,568 2

2XXX 110,308 13 100,394 12

3110 317,004 37 307,771 36 3200 112,496 13 112,496 13

3310 90,122 11 80,053 10 3320 11,072 1 11,072 1 3350 210,225 24 223,951 26 3300 311,419 36 315,076 37 3400 11,827 1 17,240 2

3XXX 752,746 87 752,583 88

$ 863,054 100 $ 852,977 100

-151-

104 103 1 1 12 31

104 103

4000 $ 418,469 100 $ 434,206 100

5000 ( 181,218 ) ( 44 ) ( 207,723 ) ( 48 )

5900 237,251 56 226,483 52

6100 ( 82,249 ) ( 19 ) ( 75,632 ) ( 18 ) 6200 ( 53,241 ) ( 13 ) ( 57,133 ) ( 13 ) 6300 ( 16,257 ) ( 4 ) ( 14,718 ) ( 3 ) 6000 ( 151,747 ) ( 36 ) ( 147,483 ) ( 34 )

6900 85,504 20 79,000 18

7010 3,464 1 4,501 1 7020

564 - 2,893 1 7070

25,743 6 36,566 8 7000

29,771 7 43,960 10

7900 115,275 27 122,960 28

7950 ( 17,368 ) ( 4 ) ( 22,274 ) ( 5 )

8200 97,907 23 100,686 23

-152-

104 103

8360

8361

( $ 6,522 ) ( 1 ) $ 12,683 3 8399

1,109 - ( 2,156 ) - 8300

( 5,413 ) ( 1 ) 10,527 3

8500 $ 92,494 22 $ 111,213 26

9710 $ 3.09 $ 3.18 9810 $ 3.09 $ 3.18

-153-

104

103

11

1231

A1

103

11

29,5

93

$

29

5,93

4

$

112,

496

$

69

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$

11,0

72

$

23

1,87

0

$

6,71

3

$

727,

191

102

B1

-

-

-

10

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-

(

10,9

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-

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B5

-

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( 85

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(

85,8

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103.

7.25

1,18

4

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-

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(

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6

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100,

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-154-

104 103 1 1 12 31

104 103

A10000 $ 115,275 $ 122,960 A20010 A20100 9,919 10,032 A20200 750 955 A21200 ( 2,801 ) ( 2,891 ) A23700 - 508 A22400

( 25,743 ) ( 36,566 ) A22500 - 128 A30000 A31130 1,036 328 A31150 6,220 6,394 A31200 ( 3,342 ) 780 A31230 ( 665 ) ( 154 ) A31240 58 ( 26 ) A32150 ( 941 ) ( 1,284 ) A32180 1,197 4,046 A32230 23 ( 388 ) A33000 100,986 104,822 A33100 2,801 2,891 A33500 ( 8,187 ) ( 17,392 ) AAAA 95,600 90,321

B02700 ( 2,988 ) ( 7,890 ) B04500 ( 86 ) - B02800 - 524 B03800 773 2,753 B07100 ( 900 ) - BBBB ( 3,201 ) ( 4,613 )

-155-

104 103

C04500 ( $ 92,331 ) ( $ 85,821 ) CCCC ( 92,331 ) ( 85,821 )

EEEE 68 ( 113 )

E00100 291,330 291,443

E00200 $ 291,398 $ 291,330

-156-

104 103 1 1 12 31

66 9

101 12 28

105 3 5

( )

2013 IFRS IAS

IFRIC SIC

1030029342 1030010325 104

IASB

2013 IFRS IAS IFRIC SIC IFRSs

2013 IFRSs

-157-

1. IFRS 12

IFRS 12

IFRS 12

2. IFRS 13

IFRS 13

IFRSs 13

IFRS 13

IFRS 13 104

3. IAS 1

(1) (2)

104

4. 2009 -2011

2009-2011 IFRS 1 IFRSs

IAS 1 IAS 16 IAS

32 IAS 34

IAS 1

-158-

IAS 16

IAS 16

IAS 32

IAS 12

IAS 34

( ) IASB IFRSs

IASB IFRSs

IASB 12010-2012 2014 7 1 22011-2013 2014 7 12012-2014 2016 1 1 3

IFRS 9 2018 1 1IFRS 9 IFRS 7 2018 1 1IFRS 10 IAS 28

IFRS 10 IFRS 12 IAS 28 2016 1 1

IFRS 11 2016 1 1IFRS 14 2016 1 1IFRS 15 2018 1 1IFRS 16 2019 1 1IAS 1 2016 1 1IAS 7 2017 1 1IAS 12 2017 1 1

IAS 16 IAS 38 2016 1 1

IAS 16 IAS 41 2016 1 1IAS 19 2014 7 1IAS 27 2016 1 1

-159-

IASB 1IAS 36 2014 1 1IAS 39 2014 1 1

IFRIC 21 2014 1 1

1

2 2014 7 1

IFRS 2 2014 7 1

IFRS 3 IFRS 13

2014 7 1

3 IFRS 5 2016 1 1

2016 1 1

1. IFRS 9

IAS 39

IFRS 9

(1)

-160-

(2)

IFRS 9

IFRS 15

12

2. IAS 36

IASB IFRS 13 IAS 36

-161-

IAS 36

3. 2010-2012

2010-2012 IFRS 2

IFRS 3 IFRS 8

IFRS 2

IFRS 3 IAS

39 IFRS 9

IFRS 8

IFRS 13 IFRS 13

IAS 24

-162-

4. 2011-2013

2011-2013 IFRS 3 IFRS 13 IAS 40

IFRS 3 IFRS 3

IFRS 13

IAS 39 IFRS 9

IAS 32

IAS 40 IAS 40 IFRS 3

5. IAS 16 IAS 38

IAS 16

IAS 38

(1)

(2)

6. IFRS 15

IFRS 15

IAS 18 IAS 11

-163-

IFRS 15

(1)

(2)

(3)

(4)

(5)

IFRS 15

( )

( )

1

3

1. 1

2. 2 1

3. 3

-164-

( )

1.

2. 12

3. 12

1.

2. 12

3. 12

( )

-165-

( )

( )

-166-

( )

( )

1.

2.

( )

-167-

( )

1.

(1)

3

(2)

-168-

(3)

-169-

2.

3.

(1)

(2)

( )

1.

(1)

(2)

(3)

(4)

(5)

2.

-170-

( )

( )

( )

1.

10%

2.

-171-

3.

( )

-172-

( )

( )

( )

104 12 31 103 12 31 $ 295 $ 220 122,650 95,688 168,453 195,422 $ 291,398 $ 291,330

3

104 12 31 103 12 31

$ 2,955 $ 3,991 - - $ 2,955 $ 3,991

$ 39,070 $ 45,605 ( 1,135 ) ( 1,135 ) $ 37,935 $ 44,470 $ 430 $ 115

30~90

-173-

1 100%

100%

104 12 31 103 12 310 60 $ 31,470 $ 35,619 61 180 7,449 9,285 181 365 50 667 365 101 34

$ 39,070 $ 45,605

103 1 1 $ 732 $ 1,135 $ 1,867 ( 732 ) - ( 732 )

103 12 31 $ - $ 1,135 $ 1,135

104 1 1 $ - $ 1,135 $ 1,135 - - -

104 12 31 $ - $ 1,135 $ 1,135

104 103 0

732

104 103 12 31

-174-

0

104 12 31 103 12 31 $ 22,312 $ 19,093 4,339 4,144 648 720 $ 27,299 $ 23,957

104 103 181,218

207,723 104 59

0 103 50

508

104 12 31 103 12 31 $ 375,104 $ 355,883

104 12 31 103 12 31

Zimmite HoldingCompany Limited $ 375,104 $ 355,883

104 12 31 103 12 31Zimmite Holding Company

Limited 100% 100%

104 103

-175-

103 1 1 $ 52,531 $ 71,987 $ 40,637 $ 1,328 $ 17,701 $ 841 $ 185,025 - 1,515 1,491 - 1,932 - 4,938 - - - - - - - - - - ( 939 ) ( 2,473 ) ( 179 ) ( 3,591 )

103 12 31 $ 52,531 $ 73,502 $ 42,128 $ 389 $ 17,160 $ 662 $ 186,372

103 1 1 $ - $ 24,626 $ 13,457 $ 598 $ 12,046 $ 324 $ 51,051 - 2,366 4,831 78 2,577 180 10,032 - - - - - - - - - - ( 287 ) ( 2,473 ) ( 179 ) ( 2,939 )

103 12 31 $ - $ 26,992 $ 18,288 $ 389 $ 12,150 $ 325 $ 58,144 103 12 31 $ 52,531 $ 46,510 $ 23,840 $ - $ 5,010 $ 337 $ 128,228

104 1 1 $ 52,531 $ 73,502 $ 42,128 $ 389 $ 17,160 $ 662 $ 186,372 - 500 94 - 3,647 310 4,551 - - - - - - - - - - - ( 1,856 ) ( 85 ) ( 1,941 )

104 12 31 $ 52,531 $ 74,002 $ 42,222 $ 389 $ 18,951 $ 887 $ 188,982

104 1 1 $ - $ 26,992 $ 18,288 $ 389 $ 12,150 $ 325 $ 58,144 - 2,461 4,824 - 2,408 226 9,919 - - - - - - - - - - - ( 1,856 ) ( 85 ) ( 1,941 )

104 12 31 $ - $ 29,453 $ 23,112 $ 389 $ 12,702 $ 466 $ 66,122 104 12 31 $ 52,531 $ 44,549 $ 19,110 $ - $ 6,249 $ 421 $ 122,860

35 455 114 10

5 63 9

8

103 1 1 $ 4,399 - -

103 12 31 $ 4,399

-176-

103 1 1 $ 2,459 955 -

103 12 31 $ 3,414 103 12 31 $ 985

104 1 1 $ 4,399 86 ( 1,938 )

104 12 31 $ 2,547

104 1 1 $ 3,414 750 ( 1,938 )

104 12 31 $ 2,226 104 12 31 $ 321

2 3

104 12 31 103 12 31 $ 20,912 $ 21,853

60~90

104 12 31 103 12 31

$ 1,918 $ 1,955 39,071 35,795

-177-

104 12 31 103 12 31 $ 1,250 $ 1,200 2,352 1,812 2,609 1,046 - 2,733 11,721 11,620 $ 58,921 $ 56,161

$ 23 $ -

6%

104 103 $ 523 $ 539 $ 1,561 $ 1,539 $ 951 $ 915 $ 408 $ 347

( )

104 12 31 103 12 31 50,000 50,000 $ 500,000 $ 500,000

31,700 30,777 $ 317,004 $ 307,771

10

-178-

( )

104 12 31 103 12 31

(1) $ 112,496 $ 112,496

1.

( )

1.

2.

3.

50%

104 5

104 12 26

105 6 3

-179-

( )

1010012865

1010047490 IFRSs

25%

104 4 24 103 5 30

103 102

103 102 103 102 $ 10,069 $ 10,947 $ - $ - 92,331 85,821 3.0 2.9 9,233 11,837 0.3 0.4

105 3 5 104

$ 9,791 $ - 99,856 3.15

104 105 6 3

( )

1010012865

104 12 31 103 12 31 $ 11,072 $ 11,072

-180-

( )

104 103 $ 17,240 $ 6,713

( 6,522 ) 12,683

1,109 ( 2,156 ) $ 11,827 $ 17,240

( )

104 103

( $ 2,801 ) ( $ 2,891 ) ( 659 ) ( 1,134 ) ( 4 ) ( 476 ) ( $ 3,464 ) ( $ 4,501 )

( )

104 103 $ - $ 128 ( 604 ) ( 3,164 ) 40 143 ( $ 564 ) ( $ 2,893 )

( )

104 103 $ 9,919 $ 10,032 750 955 $ 10,669 $ 10,987

$ 7,494 $ 7,317 2,425 2,715 $ 9,919 $ 10,032

-181-

104 103

$ 750 $ 955

( )

104 103 $ 108,575 $ 106,189

3,443 3,340 $ 112,018 $ 109,529

$ 22,964 $ 23,598 89,054 85,931 $ 112,018 $ 109,529

1%

1% 103 1% 1%

906 906

104 5 104 12 26

1%

2%

104 1,176

1,176 1% 1%

105 3 5

105 6 3

-182-

104 4 24 103 5 30

103 102

103 102

$ 906 $ 985 906 985

104 4 24 103 5 30

103 102

( )

104 103

$ 17,690 $ 16,101 - 87 109 4,009 1,434 1,350

5 ( 6,697 ) ( 6,145 ) 12,536 15,402

4,832 6,872 $ 17,368 $ 22,274

104 103 $ 115,275 $ 122,960

$ 19,597 $ 20,903 2,925 2,070 ( 6,697 ) ( 6,145 ) 1,434 1,350 - 87

109 4,009 $ 17,368 $ 22,274

-183-

17%

( )

104 103

$ 1,109 ( $ 2,156 )

$ 1,109 ( $ 2,156 )

( )

104 12 31 103 12 31

$ 7,161 $ 2,812

( )

104

$ 464 ( $ 464 ) $ - $ - 109 12 - 121 602 - - 602 156 ( 86 ) - 70 $ 1,331 ( $ 538 ) $ - $ 793

( $ 16,699 ) ( $ 4,376 ) $ - ( $ 21,075 )

( 3,531 ) - 1,109 ( 2,422 ) ( 669 ) 82 - ( 587 ) ( $ 20,899 ) ( $ 4,294 ) $ 1,109 ( $ 24,084 )

-184-

103

$ 464 $ - $ - $ 464 221 ( 112 ) - 109 515 87 - 602 240 ( 84 ) - 156 $ 1,440 ( $ 109 ) $ - $ 1,331

( $ 10,482 ) ( $ 6,217 ) $ - ( $ 16,699 )

( 1,375 ) - ( 2,156 ) ( 3,531 ) ( 123 ) ( 546 ) - ( 669 ) ( $ 11,980 ) ( $ 6,763 ) ( $ 2,156 ) ( $ 20,899 )

( )

104 12 31 103 12 31

86 $ 728 $ 728 87 209,497 223,223

$ 210,225 $ 223,951

$ 20,340 $ 27,099

104 103

13.13% 13.39%

( )

102

-185-

( )

104 12 31 5

97 98 100 104

104 103 $ 3.09 $ 3.18 $ 3.09 $ 3.18

104 6 28 103

$ 3.27 $ 3.18 $ 3.27 $ 3.18

104 103 $ 97,907 $ 100,686

- - $ 97,907 $ 100,686

104 103

31,700 31,700

30 27

31,730 31,727

-186-

104 103

104 103

$ 4,551 $ 4,938 1,046 3,998 ( 2,609 ) ( 1,046 ) $ 2,988 $ 7,890

( )

( )

104 12 31 103 12 31

1 $ 332,911 $ 340,157

2 86,994 80,826

-187-

1

2

( )

1.

(1)

(2)

2.

-188-

3.

104 103 12 31

95,000

( )

104 103 104 103

$ 473 $ 2,101 $ 270 $ 475

104 12 31 103 12 31

$ 430 $ 115

104 103

60

-189-

( )

104 103 $ 25,855 $ 24,342

104 12 31 103 12 31 $ 43,807 $ 43,807 27,113 28,330 $ 70,920 $ 72,137

104 12 31 103 12 31 $ 4,650 $ -

104 12 31

$ 1,334,036 32.83 $ 43,790 5,185,909 5.00 25,904

$ 69,694

-190-

$ 75,095,807 5.00 $ 375,104

35,401 32.83 $ 1,162

103 12 31

$ 857,071 31.65 $ 27,123 10,605,458 5.09 54,003

$ 81,126

69,979,994 5.09 $ 355,883

33,497 31.65 $ 1,060

104 103

32.83 $ 1,500 31.65 $ 1,336 5.00 ( 896 ) 5.09 1,828

$ 604 $ 3,164

( ) ( )

1.

2.

-191-

3.

4. 3

20%

5. 3 20%

6. 3 20%

7. 1 20%

8. 1 20%

9.

10.

( )

1.

2.

(1)

(2)

(3)

(4)

(5)

(6)

104

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104

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B 35

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430

-

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-195-

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