The items with large differences are as follows: construction-in-process, payables, receivables, investments, inventories, minority interests and cost of property, plant and equipment.

• 其他大部分资产负债表项目，至2002年两种会计标准下依然存在显著差异，其中差异程度较大的有，在建工程、应付项目、应收项目、长期投资合计、存货净额、少数股东差异和固定资产原值。