debt doubtful accounts doubtful accounts settled surplus (deficit) doubtful debt xxx xxx xxx substandard account receivable xxx xxx xxx total xxx xxx xxx 4.7 Allowance for doubtful accounts It shall

period, as follows: level arrangement amount allowance for allowance for of debt doubtful accounts doubtful accounts settled surplus (deficit) doubtful debt xxx xxx xxx substandard account receivable xxx

xxx xxx substandard account receivable xxx xxx xxx total xxx xxx xxx 4.7 Allowance for doubtful accounts It shall disclose following detail: (Translation) -34- 20.. 20.. total amount at the beginning of

16,119 15,567 Special mentioned 67,596 50,516 848 623 Substandard 9,783 11,044 1,359 4,121 Doubtful 14,522 19,035 6,259 9,296 Doubtful of loss 54,901 53,718 30,087 28,969 Total 2,065,322 2,035,802 54,672