On the balance sheet date, foreign currency monetary items are converted according to the median price published by China Foreign Exchange Trading Center authorized by the People's Bank of China, and the resulting exchange gains and losses are capitalized and included in the cost of related assets, with the rest included in the current profits and losses. Foreign currency non-monetary items measured at historical cost are still converted according to the middle price published by China Foreign Exchange Trading Center authorized by the People's Bank of China on the trading day, and the amount of functional currency remains unchanged.

On the balance sheet date, monetary items denominated in foreign currency are converted according to the middle price published by the China authorized foreign exchange trading center of the People's Bank of China, and the resulting exchange gains and losses shall be capitalized as the cost of related assets when purchasing assets that can be directly attributed to the capitalization conditions, and the rest shall be included in the current profits and losses. Foreign currency non-monetary items measured at historical cost are still converted according to the middle price of China authorized foreign exchange trading center announced by the People's Bank of China on the trading day, without changing the amount of its functional currency.