3)短期租赁和低价值资产租赁对于租赁期不超过12个月的短期租赁和单项租

3) Short-term leases and leases of low-value assets <br>For short-term leases with a lease term of no more than 12 months and leases of low-value assets with lower value when individual leased assets are new assets, the company chooses not to recognize right-of-use assets and lease liabilities. The company calculates the lease payments for short-term leases and low-value asset leases into the relevant asset costs or current profits and losses in accordance with the straight-line method or other systematically reasonable methods during each period of the lease term. <br>(3) The company is the lessor <br>on the basis that the contract evaluated in (1) is a lease or includes a lease. As the lessor, the company, as the lessor, divides the lease into a financial lease and an operating lease on the start date of the lease. <br>If a lease substantially transfers almost all of the risks and rewards related to the ownership of the leased asset, the lessor classifies the lease as a finance lease, and leases other than finance leases are classified as operating leases.

3) Short-term leases and low-value asset leases<br>For short-term leases with a lease term of not more than 12 months and low-value asset leases with a lower value when a single lease asset is a new asset, the Company has chosen not to recognize the right-to-use assets and lease liabilities. The Company shall charge the lease payments for short-term leases and low-value asset leases the relevant asset costs or current profits and losses for each period of the lease period in accordance with the straight-line method or other systematic reasonable method.<br>(3) The Company is the lessor<br>On the basis that (1) the contract assessed is a lease or includes a lease, the Company, as a lessor, divides the lease into a financial lease and an operating lease at the beginning of the lease.<br>If a lease essentially transfers almost all the risks and rewards associated with the ownership of the leased asset, the lessor classifies the lease as a financial lease and a lease other than a financial lease as an operating lease.

3) Short term leasing and low value asset leasing<br>For short-term leases with a lease term of no more than 12 months and low value asset leases with lower value when a single leased asset is a brand new asset, the company chooses not to recognize the right to use assets and lease liabilities. The company will include the lease payment amount of short-term lease and low value asset lease into the relevant asset cost or current profit and loss according to the straight-line method or other systematic and reasonable methods in each period of the lease term.<br>(3) The company is the lessor<br>On the basis that the contract assessed in (1) is a lease or includes a lease, the company, as the lessor, divides the lease into financing lease and operating lease on the lease beginning date.<br>If a lease substantially transfers almost all the risks and rewards related to the ownership of the leased asset, the lessor classifies the lease as a financial lease, and other leases other than financial lease are classified as operating lease.<br>