International Finance and Accounting Handbook

13 • 21

Total assets (or some-

Yes

Yes

Yes

Not Applic.

Yes

Yes

thing similar)

Industry

Sales

Yes

Yes

Yes

Not Applic.

Yes

Yes

Capital Expenditures

Yes

Yes

Not Applic.

Yes

Yes

Profits

Yes

Yes

Yes

Not Applic.

Yes

Yes

Total assets

Yes

Yes

Yes

Not Applic.

Yes

Yes

Disclosures for Nondomestic Users

Convenience Restatements to

Yes

—

Yes

—

Yes

—

Nondomestic currency

Limited restatement to

Yes

—

—

—

—

—

nondomestic accountingprinciples

Use of non-Domestic Account-

—

—

—

Yes (IAS)

Yes (U.S. GAAP)

Yes (IAS)

ing StandardsDiscussion of Differences

Yes

—

—

—

Yes

Yes

Between Accounting Prin-ciples Used and DomesticAccounting Standards

Note:

Jiangling states that it operates in a single business segment (auto manufacturing), and a single geographic segment, its domes

tic market.

Exhibit 13.10.

Annual Report Disclosures—Six Auto Companies.