英语翻译
1.Aprocessisinplacetoensurethatnonroutineeventsandtransactions,includingsignificantreservesandestimates(includingthoserequiringtheuseofaccountingestimatesandtheapplicationofjudgment)arevalid,documented,approvedbytheappropriatelevel,andrecordedusingtheappropriateaccountingtreatmentandintheproperaccountingperiodinaccordancewithFPM#31250.Propercommunicationandfeedbackfromallappropriateparties,includingbutnotlimitedtolegal,tax,treasury,corporateaccounting,actuaries,EHS,etc.takesplace.
2.UnrealizedprofitiscalculatedandaccountedforinaccordancewithFinancialPolicyManual#31050.
3.Aninvestmentroll-forwardcalculationismaintainedforallequityinvestmentshandled/managed,whichshowstheopeningbalanceoftheinvestment,calculationoftheCompany'sshareintheresultsoftheinvestment,investee'soperationsandtheendinginvestmentbalance.