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3 days ago · Get the latest Beijing Bashi Media Co., Ltd. (SHA: 600386) stock price quote with financials, statistics, dividends, charts and more.
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- INDEPENDENT NON-EXECUTIVE DIRECTORS
- AUDIT COMMITTEE
- FOREIGN EXCHANGE RISKS
- CHANGES AND EFFECT IN THE INDUSTRY SEGMENTS OF THE GROUP SINCE 31 DECEMBER 2020
- CONNECTED TRANSACTIONS MANAGEMENT
- INTERNAL CONTROL AND RISK MANAGEMENT
- Business combination involving entities under common control
- (2) Business combination involving entities not under common control
- (3) The elimination in the preparation of consolidated financial statements
- (4) The accounting treatment for obtaining subsidiaries through a business combination
- (2) The accounting treatment of joint operations
- (3) The accounting treatment of joint ventures
- Foreign currency transactions
- (2) The translation of financial statements denominated in foreign currency
- Classification and reclassification of financial instruments (Continued)
- (2) Measurement of financial instruments
- (2) Measurement of financial instruments (Continued)
- (Continued)
- (4) Recognition and measurement of transfer of financial assets and financial liabilities
- (4) Recognition and measurement of transfer of financial assets and financial liabilities (Continued)
- 10. Determination and accounting treatment methods of expected credit loss
- (5) Margins, deposits and petty cash and other payments
- (6) Accounting treatment methods of expected credit losses
- Contract assets
- Determination of initial investment cost
- 14. Investment properties
- 14. Investment properties (Continued)
- 15. Fixed assets
- 16. Intangible assets
- 17. Impairment of long-term assets
- 18. Goodwill
- Post-employment benefits
- (3) Termination benefits
- 21. Revenue
- (1) Revenue from sale of advertising spaces
- (3) Revenue from trading of print-related materials and distribution of newspapers and magazines
- (4) Revenue from consultation service
- (5) Revenue from technical service
- 22. Contract cost
- 22. Contract cost (Continued)
- Category and accounting treatment of government grants (Continued)
- (2) The recognition time point for government grants
- 24. Deferred tax asset and deferred tax liability
- (2) Accounting treatment of leased assets
- 27. Accounting for income tax
- 28. Segment information
- 29. Key accounting estimates and judgments
- (2) Depreciation of fixed assets
- (3) Fair value of investment properties
- (4) Allowance for bad debts of account receivables and other receivables
- Fair value of customer loyalty program
- (7) Impairment of interests in jointly controlled entities and associates
- CHANGES IN ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES
- For the six months ended 30 June
- For the six months ended 30 June
- (5) Contingent liabilities relating to investments in associates
- Name of ultimate controlling company Type of enterprise
- Registration place
- Legal representative
- XIV. POST-BALANCE SHEET EVENTS
- XV. SEGMENT INFORMATION
- (1) For the six months ended 30 June 2021
- (2) For the six months ended 30 June 2020
- Sub-total of cash inflows from
Cui Enqing Chen Ji Wu Changqi Shi Hongying Chan Yee Ping, Michael
Chan Yee Ping, Michael (Chairman) Wu Changqi Cui Enqing
Renminbi is the functional currency of the Company. The Company’s operations conducted in the PRC are mainly settled in Renminbi. However, certain payables are settled in foreign currency (mainly Hong Kong dollars). Therefore, the Company is exposed to fluctuations in foreign exchange rate to a certain extent. Operating cash flow or liquidity of th...
Save as disclosed above, the industry segments, the developments within the segments and the information disclosed in the most recent published annual report of the Group have not changed materially, and did not have significant effect on the performance of each industry segment of the Group.
In order to standardise and strengthen the Company’s management of connected transactions, the Company has established the “Beijing Media Corporation Limited Connected Transactions Management System”. The office of the Board of the Company is responsible for the management of connected transactions. Pursuant to the requirements of the relevant syst...
The Company has engaged internal control advisors for two consecutive years to review the Group’s internal control and risk management and make recommendations for improvement. The management of the Company acknowledges the internal control report issued by the internal control advisor and has been actively implementing a series of rectification me...
In a business combination involving enterprises under common control, if the acquirer pays for the business combination in cash, by transferring of non-cash assets or assuming liabilities, net assets in the ultimate controlling party’s consolidated financial statements are measured at their carrying amounts of the acquiree at the acquisition date. ...
In a business combination involving enterprises not under common control, the combination costs are the aggregate of the fair values of the assets paid, the liabilities incurred or assumed and the equity instruments issued by the acquirer in exchange for control over the acquiree at the acquisition date. At the acquisition date, the acquired assets...
The consolidated financial statements are prepared based on the individual balance sheet of the Company and its subsidiaries, after elimination of the transactions incurred among the Company and the subsidiaries. The portion of a subsidiary’s equity that is not attributable to the Company is treated as “minority interests” and presented in the cons...
Where a subsidiary or business has been acquired through a business combination involving enterprises under common control in the reporting period, the obtained subsidiary or business is deemed to be included in the consolidated financial statements from the date they are controlled by the ultimate controlling party. Their assets, liabilities, oper...
The party participating in joint operations shall recognize the following items relating to its interests in the joint operations and account for them in accordance with related requirements of Accounting Standards for Business Enterprises: Its solely-held assets and solely-assumed liabilities, and its share of any assets and liabilities held joint...
The parties participating in a joint venture account for their investment in accordance with Accounting Standards for Business Enterprises No. 2 — Long-term equity investment. And the other parties involving in joint ventures without common control power shall account for their investments according to their influence extent on the joint ventures.
The Group records foreign currency transactions in RMB for accounting purpose using the spot exchange rate prevailing on the date when the transactions occur. As at the balance sheet date, monetary items denominated in foreign currency are translated to RMB by adopting the prevailing exchange rate on that date. Foreign exchange difference between t...
If the Company’s controlled subsidiaries, joint ventures and associates etc. adopt different reporting currency, their financial statements denominated in foreign currency shall be translated to financial statements in RMB when preparing consolidated financial statements. The assets and liabilities are translated to RMB amounts using the spot excha...
Financial assets (Continued) When the Company changes the business model for managing financial assets, all relevant financial assets as affected are reclassified on the first day of the first reporting period after the business model changes, and the reclassification are applied prospectively from the reclassification date. The Company does not re...
On initial recognition, the Company’s financial instruments are measured at fair value. For financial assets and financial liabilities at fair value through profit or loss, the related transaction expense is directly recognized in profit or loss for the current period. For financial assets or financial liabilities of other classes, the related tran...
1) Financial Assets (Continued) 2 Financial assets at fair value through profit or loss After initial recognition, gain or loss (including interest and dividend income) arisen from subsequent measurement of the financial assets (excluding the financial assets are parts of the hedging relationships) at fair value is included in profit and loss in th...
2) Financial Liabilities 1 Financial liabilities at fair value through profit or loss Such financial liabilities include financial liabilities for trading purpose (including derivatives that are financial liabilities) and financial liabilities designated as at fair value through profit or loss. After initial recognition, the financial liabilities a...
Financial assets Financial assets of the Company are derecognised where: 1 the contractual rights to receive cash flows from such financial assets have suspended; 2 the Company has transferred substantially all the risks and rewards associated with ownership of such financial assets; 3 the Company has neither transferred nor retained substantially ...
Financial assets (Continued) When a partial transfer of financial assets qualifies for derecognition, the carrying amount of the transferring financial asset is allocated between the part that subjects to and the part not subject to derecognition, in proportion to the respective fair values of those parts. The difference between: 1 the carrying amo...
Based on the expected credit loss, the Company made the impairment accounting for financial assets at amortised cost (including notes receivable and accounts receivable, other receivables), debt investments at fair value through other comprehensive income, rental receivable and contract assets, and recognised the provision for such losses. The Comp...
The accounts receivable include items such as rental deposits, purchase deposits, petty cash and amount subsequently received. Generally, no bad debt provision is made for such accounts receivable. However, if there is objective evidence indicating that impairment existed in such kind of accounts receivable, the Company will make individual provisi...
In order to reflect the changes in the credit risk of financial instruments since its initial recognition, the Company re-measures the expected credit loss on each balance sheet date, and the increase or reversal of the loss provision resulting therefrom shall be deemed as impairment loss or gain to be included in profit and loss in the current per...
A contract asset is the Company’s right to receive consideration in exchange for goods or services that the Company has transferred to a customer when that right is conditioned on something other than the passage of time. The provision for impairment of contract assets shall refer to the expected credit loss of financial instruments. For contract a...
Long-term equity investment acquired through a business combination: For a business combination involving enterprises under common control, the initial investment cost of a long-term equity investment is the acquirer’s share of the carrying amount of the owners’ equity in the acquiree at the acquisition date. For a business combination not involvin...
The investment properties of the Group are buildings leased for rental income. Investment property is measured at cost. The cost for investment properties purchased from outsiders includes purchase price, related taxes and other expenses directly related to the assets. The cost of investment properties constructed by the Group includes the required...
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Aug 30, 2024 · Latest Beijing Bashi Media Co Ltd (600386:SHH) share price with interactive charts, historical prices, comparative analysis, forecasts, business profile and more.
- 5.17
- 4.60
- 5.17
- 4.99
Dec 1, 2021 · Chinese President Xi Jinping announced on 2 September 2021 that China will set up a Beijing Stock Exchange and build it into a major base for serving innovative small and medium-sized enterprises (“SMEs”).
Aug 23, 2024 · Beijing Media Corporation Limited is principally engaged in the provision of advertising services and the printing and trading of print-related materials. The Company operates through five business segments.
View the latest Beijing Enlight Media Co. Ltd. (300251) stock price, news, historical charts, analyst ratings and financial information from WSJ.