Amendment #4 Page 580 of 868 71.0.Sr. . cc!! an, Assets and Imbibes of the elites with futtonal currencies other Man USS are translated info USS using the exchange rate oXl the balance sheet date Revenues and expenses ere translated nto US$ at average rates prevailing dung Ire reporong pens. The resulting foreign cuTency translation abustrneres are recorded in accumulated other comprehensive income yam shareholder's Cefot Since RMB is rot a fully corwenible currency, at fuegn exchange transactions invoMrg RMB must take pace either through the Peones Bank of China (tte •F130C-) or other fl atten authorized to t.4 and sell foreign exchange. The exchange rates sabred for the foreign exchange transaction are the rates of exchange quoted by the PBOC • as and res0icted en Cash consists or the following December 31. 2013 2014 RMB denominated bank depositsvon financial nal:tuba. in the PRC US dollar denominated bank deposits with financial institutions an HK SAP US dollar denorrerered bank deposits with friarcial rettusons n the PRC Total US$ 4,722 aos 6 US$ 4,300 so 6 4233 4,386 Cash deposits in bark that ale restricted as to wthdraxel or usage for up to 12 months are reported as restncted cash in the combined balance sheets and excluded from cash in the combned statements of cash flows Cash deposits that are restncted for paned beyond 12 meths from the balance sheet date are included in ether non- covert assets n the combined balance sheets Cash deposits that are pledged as collateral for long-term bank ben are reported as restricted cash and amounted to USS3.238 and USS3.251 as of December 31. 2013 and 2014, respectively Mole 5) Cash deposits totaling USS1.704 were restricted due to the arbitration and lawsut as of December 31 2014 (rote 7). of which USS1.333 is needed in restricted cash and USS371 is included in other noncurrent assets / Notes receivable Notes receivable represert tent( acceptance tills endorsed by the customer to the