The amount of future cash outflow that may result from the recombination shall be estimated according to the expected amount of liabilities incurred due to the recombination as described in the Accounting Standard for Business Enterprises - Contingencies.

• 因重组所导致的估计未来现金流出数应当根据《企业会计准则第13号??或有事项》所确认的因重组所发生的预计负债金额进行估计。