YaSheng Group (HERB)

[semiferrum]

Your reply gives no answer to the questions.


1) Which assets did they buy for 324,337,031 Dollars ? They didn't
publish it.
2) If they really purchased assets for 324,337,031 Dollars, how can it be that they pubished "total assets" are only 258,325,745
Dollars in 2015,( compared to 2,480,030,368 Dollars in 2014 ?)
3) Where did the 8 9,5 8 % TOTAL assets I have mentioned; go ?


Fact 1) The swap lead to a decrease of 2,221,704,623 Dollars in
total assets means a d e c r e a s e of 8 9,5 8 % of
total assets.

Concerning the booking of intangible assets under US-GAAP see:
http://www.pwc.com/us/en/cfodirect/assets/pdf/accounting-guides/pwc-ifrs-us-gaap-similarities-and-differences-2015.pdf
point 6.16 and so on. Seems to be possible to book them like under IFRS: