id	sid	tid	token	lemma	pos
fbem-20458	1	1	frontiers	frontier	NOUN
fbem-20458	1	2	in	in	ADP
fbem-20458	1	3	business	business	NOUN
fbem-20458	1	4	,	,	PUNCT
fbem-20458	1	5	economics	economic	NOUN
fbem-20458	1	6	and	and	CCONJ
fbem-20458	1	7	management	management	NOUN
fbem-20458	1	8	issn	issn	PROPN
fbem-20458	1	9	:	:	PUNCT
fbem-20458	1	10	2766	2766	NUM
fbem-20458	1	11	-	-	PUNCT
fbem-20458	1	12	824x	824x	NUM
fbem-20458	1	13	|	|	ADJ
fbem-20458	1	14	vol	vol	NOUN
fbem-20458	1	15	.	.	PUNCT
fbem-20458	2	1	14	14	NUM
fbem-20458	2	2	,	,	PUNCT
fbem-20458	2	3	no	no	INTJ
fbem-20458	2	4	.	.	NOUN
fbem-20458	2	5	3	3	NUM
fbem-20458	2	6	,	,	PUNCT
fbem-20458	2	7	2024	2024	NUM
fbem-20458	2	8	114	114	NUM
fbem-20458	2	9	research	research	NOUN
fbem-20458	2	10	on	on	ADP
fbem-20458	2	11	the	the	DET
fbem-20458	2	12	evaluation	evaluation	NOUN
fbem-20458	2	13	of	of	ADP
fbem-20458	2	14	financial	financial	ADJ
fbem-20458	2	15	performance	performance	NOUN
fbem-20458	2	16	of	of	ADP
fbem-20458	2	17	supor	supor	NOUN
fbem-20458	2	18	based	base	VERB
fbem-20458	2	19	on	on	ADP
fbem-20458	2	20	eva	eva	PROPN
fbem-20458	2	21	perspective	perspective	PROPN
fbem-20458	2	22	jing	jing	PROPN
fbem-20458	2	23	chen	chen	PROPN
fbem-20458	2	24	,	,	PUNCT
fbem-20458	2	25	xiaoyu	xiaoyu	PROPN
fbem-20458	2	26	yang	yang	PROPN
fbem-20458	2	27	school	school	PROPN
fbem-20458	2	28	of	of	ADP
fbem-20458	2	29	management	management	NOUN
fbem-20458	2	30	,	,	PUNCT
fbem-20458	2	31	sichuan	sichuan	PROPN
fbem-20458	2	32	university	university	PROPN
fbem-20458	2	33	of	of	ADP
fbem-20458	2	34	science&engineering	science&engineering	PROPN
fbem-20458	2	35	,	,	PUNCT
fbem-20458	2	36	yibin	yibin	PROPN
fbem-20458	2	37	,	,	PUNCT
fbem-20458	2	38	china	china	PROPN
fbem-20458	2	39	abstract	abstract	NOUN
fbem-20458	2	40	:	:	PUNCT
fbem-20458	2	41	after	after	ADP
fbem-20458	2	42	the	the	DET
fbem-20458	2	43	introduction	introduction	NOUN
fbem-20458	2	44	of	of	ADP
fbem-20458	2	45	eva	eva	PROPN
fbem-20458	2	46	into	into	ADP
fbem-20458	2	47	china	china	PROPN
fbem-20458	2	48	,	,	PUNCT
fbem-20458	2	49	sasac	sasac	NOUN
fbem-20458	2	50	found	find	VERB
fbem-20458	2	51	that	that	SCONJ
fbem-20458	2	52	eva	eva	NOUN
fbem-20458	2	53	is	be	AUX
fbem-20458	2	54	very	very	ADV
fbem-20458	2	55	effective	effective	ADJ
fbem-20458	2	56	in	in	ADP
fbem-20458	2	57	the	the	DET
fbem-20458	2	58	evaluation	evaluation	NOUN
fbem-20458	2	59	of	of	ADP
fbem-20458	2	60	enterprise	enterprise	NOUN
fbem-20458	2	61	financial	financial	ADJ
fbem-20458	2	62	performance	performance	NOUN
fbem-20458	2	63	,	,	PUNCT
fbem-20458	2	64	so	so	SCONJ
fbem-20458	2	65	it	it	PRON
fbem-20458	2	66	began	begin	VERB
fbem-20458	2	67	to	to	PART
fbem-20458	2	68	implement	implement	VERB
fbem-20458	2	69	the	the	DET
fbem-20458	2	70	eva	eva	NOUN
fbem-20458	2	71	financial	financial	ADJ
fbem-20458	2	72	performance	performance	NOUN
fbem-20458	2	73	evaluation	evaluation	NOUN
fbem-20458	2	74	method	method	NOUN
fbem-20458	2	75	to	to	ADP
fbem-20458	2	76	domestic	domestic	ADJ
fbem-20458	2	77	enterprises	enterprise	NOUN
fbem-20458	2	78	.	.	PUNCT
fbem-20458	3	1	among	among	ADP
fbem-20458	3	2	the	the	DET
fbem-20458	3	3	enterprises	enterprise	NOUN
fbem-20458	3	4	adopting	adopt	VERB
fbem-20458	3	5	eva	eva	NOUN
fbem-20458	3	6	for	for	ADP
fbem-20458	3	7	financial	financial	ADJ
fbem-20458	3	8	performance	performance	NOUN
fbem-20458	3	9	evaluation	evaluation	NOUN
fbem-20458	3	10	,	,	PUNCT
fbem-20458	3	11	central	central	ADJ
fbem-20458	3	12	enterprises	enterprise	NOUN
fbem-20458	3	13	account	account	VERB
fbem-20458	3	14	for	for	ADP
fbem-20458	3	15	a	a	DET
fbem-20458	3	16	relatively	relatively	ADV
fbem-20458	3	17	large	large	ADJ
fbem-20458	3	18	proportion	proportion	NOUN
fbem-20458	3	19	,	,	PUNCT
fbem-20458	3	20	while	while	SCONJ
fbem-20458	3	21	most	most	ADJ
fbem-20458	3	22	other	other	ADJ
fbem-20458	3	23	enterprises	enterprise	NOUN
fbem-20458	3	24	still	still	ADV
fbem-20458	3	25	use	use	VERB
fbem-20458	3	26	traditional	traditional	ADJ
fbem-20458	3	27	financial	financial	ADJ
fbem-20458	3	28	indicators	indicator	NOUN
fbem-20458	3	29	for	for	ADP
fbem-20458	3	30	financial	financial	ADJ
fbem-20458	3	31	performance	performance	NOUN
fbem-20458	3	32	evaluation	evaluation	NOUN
fbem-20458	3	33	.	.	PUNCT
fbem-20458	4	1	as	as	SCONJ
fbem-20458	4	2	the	the	DET
fbem-20458	4	3	traditional	traditional	ADJ
fbem-20458	4	4	method	method	NOUN
fbem-20458	4	5	no	no	ADV
fbem-20458	4	6	longer	long	ADV
fbem-20458	4	7	meets	meet	VERB
fbem-20458	4	8	the	the	DET
fbem-20458	4	9	requirements	requirement	NOUN
fbem-20458	4	10	of	of	ADP
fbem-20458	4	11	social	social	ADJ
fbem-20458	4	12	development	development	NOUN
fbem-20458	4	13	,	,	PUNCT
fbem-20458	4	14	the	the	DET
fbem-20458	4	15	problems	problem	NOUN
fbem-20458	4	16	of	of	ADP
fbem-20458	4	17	adopting	adopt	VERB
fbem-20458	4	18	the	the	DET
fbem-20458	4	19	traditional	traditional	ADJ
fbem-20458	4	20	financial	financial	ADJ
fbem-20458	4	21	performance	performance	NOUN
fbem-20458	4	22	evaluation	evaluation	NOUN
fbem-20458	4	23	method	method	NOUN
fbem-20458	4	24	gradually	gradually	ADV
fbem-20458	4	25	appear	appear	VERB
fbem-20458	4	26	,	,	PUNCT
fbem-20458	4	27	so	so	SCONJ
fbem-20458	4	28	enterprises	enterprise	NOUN
fbem-20458	4	29	need	need	VERB
fbem-20458	4	30	to	to	PART
fbem-20458	4	31	change	change	VERB
fbem-20458	4	32	the	the	DET
fbem-20458	4	33	financial	financial	ADJ
fbem-20458	4	34	performance	performance	NOUN
fbem-20458	4	35	evaluation	evaluation	NOUN
fbem-20458	4	36	method	method	NOUN
fbem-20458	4	37	.	.	PUNCT
fbem-20458	5	1	the	the	DET
fbem-20458	5	2	use	use	NOUN
fbem-20458	5	3	of	of	ADP
fbem-20458	5	4	eva	eva	NOUN
fbem-20458	5	5	can	can	AUX
fbem-20458	5	6	effectively	effectively	ADV
fbem-20458	5	7	evaluate	evaluate	VERB
fbem-20458	5	8	the	the	DET
fbem-20458	5	9	financial	financial	ADJ
fbem-20458	5	10	performance	performance	NOUN
fbem-20458	5	11	of	of	ADP
fbem-20458	5	12	enterprises	enterprise	NOUN
fbem-20458	5	13	,	,	PUNCT
fbem-20458	5	14	and	and	CCONJ
fbem-20458	5	15	lay	lie	VERB
fbem-20458	5	16	a	a	DET
fbem-20458	5	17	good	good	ADJ
fbem-20458	5	18	foundation	foundation	NOUN
fbem-20458	5	19	for	for	ADP
fbem-20458	5	20	improving	improve	VERB
fbem-20458	5	21	the	the	DET
fbem-20458	5	22	financial	financial	ADJ
fbem-20458	5	23	performance	performance	NOUN
fbem-20458	5	24	of	of	ADP
fbem-20458	5	25	enterprises	enterprise	NOUN
fbem-20458	5	26	.	.	PUNCT
fbem-20458	6	1	the	the	DET
fbem-20458	6	2	home	home	NOUN
fbem-20458	6	3	appliance	appliance	NOUN
fbem-20458	6	4	industry	industry	NOUN
fbem-20458	6	5	is	be	AUX
fbem-20458	6	6	closely	closely	ADV
fbem-20458	6	7	related	relate	VERB
fbem-20458	6	8	to	to	ADP
fbem-20458	6	9	people	people	NOUN
fbem-20458	6	10	's	's	PART
fbem-20458	6	11	lives	life	NOUN
fbem-20458	6	12	,	,	PUNCT
fbem-20458	6	13	supor	supor	VERB
fbem-20458	6	14	as	as	ADP
fbem-20458	6	15	a	a	DET
fbem-20458	6	16	small	small	ADJ
fbem-20458	6	17	home	home	NOUN
fbem-20458	6	18	appliance	appliance	NOUN
fbem-20458	6	19	in	in	ADP
fbem-20458	6	20	the	the	DET
fbem-20458	6	21	leader	leader	NOUN
fbem-20458	6	22	,	,	PUNCT
fbem-20458	6	23	the	the	DET
fbem-20458	6	24	use	use	NOUN
fbem-20458	6	25	of	of	ADP
fbem-20458	6	26	traditional	traditional	ADJ
fbem-20458	6	27	financial	financial	ADJ
fbem-20458	6	28	analysis	analysis	NOUN
fbem-20458	6	29	has	have	VERB
fbem-20458	6	30	certain	certain	ADJ
fbem-20458	6	31	limitations	limitation	NOUN
fbem-20458	6	32	,	,	PUNCT
fbem-20458	6	33	a	a	DET
fbem-20458	6	34	large	large	ADJ
fbem-20458	6	35	number	number	NOUN
fbem-20458	6	36	of	of	ADP
fbem-20458	6	37	use	use	NOUN
fbem-20458	6	38	of	of	ADP
fbem-20458	6	39	simple	simple	ADJ
fbem-20458	6	40	financial	financial	ADJ
fbem-20458	6	41	data	datum	NOUN
fbem-20458	6	42	and	and	CCONJ
fbem-20458	6	43	excessive	excessive	ADJ
fbem-20458	6	44	reliance	reliance	NOUN
fbem-20458	6	45	on	on	ADP
fbem-20458	6	46	the	the	DET
fbem-20458	6	47	evaluation	evaluation	NOUN
fbem-20458	6	48	indicators	indicator	NOUN
fbem-20458	6	49	,	,	PUNCT
fbem-20458	6	50	the	the	DET
fbem-20458	6	51	analysis	analysis	NOUN
fbem-20458	6	52	process	process	NOUN
fbem-20458	6	53	is	be	AUX
fbem-20458	6	54	too	too	ADV
fbem-20458	6	55	simple	simple	ADJ
fbem-20458	6	56	to	to	PART
fbem-20458	6	57	meet	meet	VERB
fbem-20458	6	58	the	the	DET
fbem-20458	6	59	needs	need	NOUN
fbem-20458	6	60	of	of	ADP
fbem-20458	6	61	the	the	DET
fbem-20458	6	62	decisionmaking	decisionmake	VERB
fbem-20458	6	63	process	process	NOUN
fbem-20458	6	64	,	,	PUNCT
fbem-20458	6	65	so	so	CCONJ
fbem-20458	6	66	the	the	DET
fbem-20458	6	67	introduction	introduction	NOUN
fbem-20458	6	68	of	of	ADP
fbem-20458	6	69	the	the	DET
fbem-20458	6	70	eva	eva	NOUN
fbem-20458	6	71	method	method	NOUN
fbem-20458	6	72	of	of	ADP
fbem-20458	6	73	financial	financial	ADJ
fbem-20458	6	74	performance	performance	NOUN
fbem-20458	6	75	evaluation	evaluation	NOUN
fbem-20458	6	76	is	be	AUX
fbem-20458	6	77	particularly	particularly	ADV
fbem-20458	6	78	important	important	ADJ
fbem-20458	6	79	.	.	PUNCT
fbem-20458	7	1	this	this	DET
fbem-20458	7	2	paper	paper	NOUN
fbem-20458	7	3	takes	take	VERB
fbem-20458	7	4	supor	supor	NOUN
fbem-20458	7	5	as	as	ADP
fbem-20458	7	6	the	the	DET
fbem-20458	7	7	research	research	NOUN
fbem-20458	7	8	object	object	NOUN
fbem-20458	7	9	,	,	PUNCT
fbem-20458	7	10	analyses	analysis	NOUN
fbem-20458	7	11	supor	supor	NOUN
fbem-20458	7	12	's	's	PART
fbem-20458	7	13	financial	financial	ADJ
fbem-20458	7	14	performance	performance	NOUN
fbem-20458	7	15	according	accord	VERB
fbem-20458	7	16	to	to	ADP
fbem-20458	7	17	traditional	traditional	ADJ
fbem-20458	7	18	financial	financial	ADJ
fbem-20458	7	19	indicators	indicator	NOUN
fbem-20458	7	20	,	,	PUNCT
fbem-20458	7	21	and	and	CCONJ
fbem-20458	7	22	finds	find	VERB
fbem-20458	7	23	that	that	SCONJ
fbem-20458	7	24	the	the	DET
fbem-20458	7	25	results	result	NOUN
fbem-20458	7	26	obtained	obtain	VERB
fbem-20458	7	27	from	from	ADP
fbem-20458	7	28	traditional	traditional	ADJ
fbem-20458	7	29	financial	financial	ADJ
fbem-20458	7	30	performance	performance	NOUN
fbem-20458	7	31	evaluation	evaluation	NOUN
fbem-20458	7	32	are	be	AUX
fbem-20458	7	33	not	not	PART
fbem-20458	7	34	accurate	accurate	ADJ
fbem-20458	7	35	enough	enough	ADV
fbem-20458	7	36	,	,	PUNCT
fbem-20458	7	37	so	so	CCONJ
fbem-20458	7	38	it	it	PRON
fbem-20458	7	39	calculates	calculate	VERB
fbem-20458	7	40	the	the	DET
fbem-20458	7	41	value	value	NOUN
fbem-20458	7	42	of	of	ADP
fbem-20458	7	43	each	each	DET
fbem-20458	7	44	index	index	NOUN
fbem-20458	7	45	of	of	ADP
fbem-20458	7	46	eva	eva	PROPN
fbem-20458	7	47	,	,	PUNCT
fbem-20458	7	48	and	and	CCONJ
fbem-20458	7	49	compares	compare	VERB
fbem-20458	7	50	and	and	CCONJ
fbem-20458	7	51	analyses	analyse	VERB
fbem-20458	7	52	the	the	DET
fbem-20458	7	53	eva	eva	NOUN
fbem-20458	7	54	and	and	CCONJ
fbem-20458	7	55	traditional	traditional	ADJ
fbem-20458	7	56	financial	financial	ADJ
fbem-20458	7	57	indicators	indicator	NOUN
fbem-20458	7	58	,	,	PUNCT
fbem-20458	7	59	and	and	CCONJ
fbem-20458	7	60	discovers	discover	VERB
fbem-20458	7	61	the	the	DET
fbem-20458	7	62	problems	problem	NOUN
fbem-20458	7	63	of	of	ADP
fbem-20458	7	64	supor	supor	NOUN
fbem-20458	7	65	and	and	CCONJ
fbem-20458	7	66	puts	put	VERB
fbem-20458	7	67	forward	forward	ADP
fbem-20458	7	68	suggestions	suggestion	NOUN
fbem-20458	7	69	for	for	ADP
fbem-20458	7	70	improvement	improvement	NOUN
fbem-20458	7	71	.	.	PUNCT
fbem-20458	8	1	keywords	keyword	NOUN
fbem-20458	8	2	:	:	PUNCT
fbem-20458	8	3	eva	eva	PROPN
fbem-20458	8	4	,	,	PUNCT
fbem-20458	8	5	performance	performance	NOUN
fbem-20458	8	6	evaluation	evaluation	NOUN
fbem-20458	8	7	,	,	PUNCT
fbem-20458	8	8	home	home	NOUN
fbem-20458	8	9	appliance	appliance	NOUN
fbem-20458	8	10	industry	industry	NOUN
fbem-20458	8	11	.	.	PUNCT
fbem-20458	9	1	1	1	X
fbem-20458	9	2	.	.	X
fbem-20458	9	3	introduction	introduction	NOUN
fbem-20458	9	4	in	in	ADP
fbem-20458	9	5	the	the	DET
fbem-20458	9	6	market	market	NOUN
fbem-20458	9	7	competition	competition	NOUN
fbem-20458	9	8	,	,	PUNCT
fbem-20458	9	9	enterprises	enterprise	NOUN
fbem-20458	9	10	analyse	analyse	VERB
fbem-20458	9	11	their	their	PRON
fbem-20458	9	12	financial	financial	ADJ
fbem-20458	9	13	performance	performance	NOUN
fbem-20458	9	14	,	,	PUNCT
fbem-20458	9	15	which	which	PRON
fbem-20458	9	16	can	can	AUX
fbem-20458	9	17	provide	provide	VERB
fbem-20458	9	18	clearer	clear	ADJ
fbem-20458	9	19	and	and	CCONJ
fbem-20458	9	20	more	more	ADV
fbem-20458	9	21	intuitive	intuitive	ADJ
fbem-20458	9	22	financial	financial	ADJ
fbem-20458	9	23	data	datum	NOUN
fbem-20458	9	24	for	for	ADP
fbem-20458	9	25	their	their	PRON
fbem-20458	9	26	operation	operation	NOUN
fbem-20458	9	27	and	and	CCONJ
fbem-20458	9	28	management	management	NOUN
fbem-20458	9	29	,	,	PUNCT
fbem-20458	9	30	and	and	CCONJ
fbem-20458	9	31	help	help	VERB
fbem-20458	9	32	them	they	PRON
fbem-20458	9	33	formulate	formulate	VERB
fbem-20458	9	34	operation	operation	NOUN
fbem-20458	9	35	and	and	CCONJ
fbem-20458	9	36	management	management	NOUN
fbem-20458	9	37	strategies	strategy	NOUN
fbem-20458	9	38	for	for	ADP
fbem-20458	9	39	sustainable	sustainable	ADJ
fbem-20458	9	40	development	development	NOUN
fbem-20458	9	41	that	that	PRON
fbem-20458	9	42	are	be	AUX
fbem-20458	9	43	in	in	ADP
fbem-20458	9	44	line	line	NOUN
fbem-20458	9	45	with	with	ADP
fbem-20458	9	46	their	their	PRON
fbem-20458	9	47	own	own	ADJ
fbem-20458	9	48	development	development	NOUN
fbem-20458	9	49	.	.	PUNCT
fbem-20458	10	1	the	the	DET
fbem-20458	10	2	traditional	traditional	ADJ
fbem-20458	10	3	financial	financial	ADJ
fbem-20458	10	4	performance	performance	NOUN
fbem-20458	10	5	evaluation	evaluation	NOUN
fbem-20458	10	6	is	be	AUX
fbem-20458	10	7	centred	centre	VERB
fbem-20458	10	8	on	on	ADP
fbem-20458	10	9	net	net	ADJ
fbem-20458	10	10	profit	profit	NOUN
fbem-20458	10	11	,	,	PUNCT
fbem-20458	10	12	the	the	DET
fbem-20458	10	13	cost	cost	NOUN
fbem-20458	10	14	of	of	ADP
fbem-20458	10	15	capital	capital	NOUN
fbem-20458	10	16	is	be	AUX
fbem-20458	10	17	not	not	PART
fbem-20458	10	18	considered	consider	VERB
fbem-20458	10	19	comprehensively	comprehensively	ADV
fbem-20458	10	20	,	,	PUNCT
fbem-20458	10	21	can	can	AUX
fbem-20458	10	22	not	not	PART
fbem-20458	10	23	truly	truly	ADV
fbem-20458	10	24	reflect	reflect	VERB
fbem-20458	10	25	the	the	DET
fbem-20458	10	26	business	business	NOUN
fbem-20458	10	27	situation	situation	NOUN
fbem-20458	10	28	of	of	ADP
fbem-20458	10	29	the	the	DET
fbem-20458	10	30	enterprise	enterprise	NOUN
fbem-20458	10	31	,	,	PUNCT
fbem-20458	10	32	and	and	CCONJ
fbem-20458	10	33	can	can	AUX
fbem-20458	10	34	not	not	PART
fbem-20458	10	35	be	be	AUX
fbem-20458	10	36	a	a	DET
fbem-20458	10	37	complete	complete	ADJ
fbem-20458	10	38	evaluation	evaluation	NOUN
fbem-20458	10	39	of	of	ADP
fbem-20458	10	40	the	the	DET
fbem-20458	10	41	level	level	NOUN
fbem-20458	10	42	of	of	ADP
fbem-20458	10	43	financial	financial	ADJ
fbem-20458	10	44	performance	performance	NOUN
fbem-20458	10	45	of	of	ADP
fbem-20458	10	46	the	the	DET
fbem-20458	10	47	enterprise	enterprise	NOUN
fbem-20458	10	48	.	.	PUNCT
fbem-20458	11	1	therefore	therefore	ADV
fbem-20458	11	2	,	,	PUNCT
fbem-20458	11	3	enterprises	enterprise	NOUN
fbem-20458	11	4	in	in	ADP
fbem-20458	11	5	china	china	PROPN
fbem-20458	11	6	have	have	AUX
fbem-20458	11	7	successively	successively	ADV
fbem-20458	11	8	introduced	introduce	VERB
fbem-20458	11	9	eva	eva	NOUN
fbem-20458	11	10	for	for	ADP
fbem-20458	11	11	performance	performance	NOUN
fbem-20458	11	12	evaluation	evaluation	NOUN
fbem-20458	11	13	.	.	PUNCT
fbem-20458	12	1	in	in	ADP
fbem-20458	12	2	recent	recent	ADJ
fbem-20458	12	3	years	year	NOUN
fbem-20458	12	4	,	,	PUNCT
fbem-20458	12	5	the	the	DET
fbem-20458	12	6	survival	survival	NOUN
fbem-20458	12	7	environment	environment	NOUN
fbem-20458	12	8	of	of	ADP
fbem-20458	12	9	domestic	domestic	ADJ
fbem-20458	12	10	electrical	electrical	ADJ
fbem-20458	12	11	enterprises	enterprise	NOUN
fbem-20458	12	12	has	have	AUX
fbem-20458	12	13	been	be	AUX
fbem-20458	12	14	a	a	DET
fbem-20458	12	15	combination	combination	NOUN
fbem-20458	12	16	of	of	ADP
fbem-20458	12	17	opportunities	opportunity	NOUN
fbem-20458	12	18	and	and	CCONJ
fbem-20458	12	19	pressures	pressure	NOUN
fbem-20458	12	20	.	.	PUNCT
fbem-20458	13	1	in	in	ADP
fbem-20458	13	2	the	the	DET
fbem-20458	13	3	process	process	NOUN
fbem-20458	13	4	of	of	ADP
fbem-20458	13	5	global	global	ADJ
fbem-20458	13	6	economic	economic	ADJ
fbem-20458	13	7	development	development	NOUN
fbem-20458	13	8	,	,	PUNCT
fbem-20458	13	9	china	china	PROPN
fbem-20458	13	10	has	have	AUX
fbem-20458	13	11	become	become	VERB
fbem-20458	13	12	the	the	DET
fbem-20458	13	13	second	second	ADV
fbem-20458	13	14	largest	large	ADJ
fbem-20458	13	15	economy	economy	NOUN
fbem-20458	13	16	in	in	ADP
fbem-20458	13	17	the	the	DET
fbem-20458	13	18	world	world	NOUN
fbem-20458	13	19	,	,	PUNCT
fbem-20458	13	20	and	and	CCONJ
fbem-20458	13	21	economic	economic	ADJ
fbem-20458	13	22	exchanges	exchange	NOUN
fbem-20458	13	23	with	with	ADP
fbem-20458	13	24	other	other	ADJ
fbem-20458	13	25	countries	country	NOUN
fbem-20458	13	26	around	around	ADP
fbem-20458	13	27	the	the	DET
fbem-20458	13	28	world	world	NOUN
fbem-20458	13	29	have	have	AUX
fbem-20458	13	30	increased	increase	VERB
fbem-20458	13	31	,	,	PUNCT
fbem-20458	13	32	and	and	CCONJ
fbem-20458	13	33	china	china	PROPN
fbem-20458	13	34	's	's	PART
fbem-20458	13	35	home	home	NOUN
fbem-20458	13	36	appliance	appliance	NOUN
fbem-20458	13	37	industry	industry	NOUN
fbem-20458	13	38	has	have	AUX
fbem-20458	13	39	also	also	ADV
fbem-20458	13	40	ushered	usher	VERB
fbem-20458	13	41	in	in	ADP
fbem-20458	13	42	new	new	ADJ
fbem-20458	13	43	development	development	NOUN
fbem-20458	13	44	opportunities	opportunity	NOUN
fbem-20458	13	45	.	.	PUNCT
fbem-20458	14	1	supor	supor	PROPN
fbem-20458	14	2	's	's	PART
fbem-20458	14	3	main	main	ADJ
fbem-20458	14	4	business	business	NOUN
fbem-20458	14	5	is	be	AUX
fbem-20458	14	6	the	the	DET
fbem-20458	14	7	production	production	NOUN
fbem-20458	14	8	and	and	CCONJ
fbem-20458	14	9	sale	sale	NOUN
fbem-20458	14	10	of	of	ADP
fbem-20458	14	11	various	various	ADJ
fbem-20458	14	12	household	household	NOUN
fbem-20458	14	13	appliances	appliance	NOUN
fbem-20458	14	14	.	.	PUNCT
fbem-20458	15	1	in	in	ADP
fbem-20458	15	2	the	the	DET
fbem-20458	15	3	current	current	ADJ
fbem-20458	15	4	economic	economic	ADJ
fbem-20458	15	5	form	form	NOUN
fbem-20458	15	6	,	,	PUNCT
fbem-20458	15	7	the	the	DET
fbem-20458	15	8	competition	competition	NOUN
fbem-20458	15	9	in	in	ADP
fbem-20458	15	10	all	all	DET
fbem-20458	15	11	walks	walk	NOUN
fbem-20458	15	12	of	of	ADP
fbem-20458	15	13	life	life	NOUN
fbem-20458	15	14	is	be	AUX
fbem-20458	15	15	fierce	fierce	ADJ
fbem-20458	15	16	,	,	PUNCT
fbem-20458	15	17	and	and	CCONJ
fbem-20458	15	18	the	the	DET
fbem-20458	15	19	domestic	domestic	ADJ
fbem-20458	15	20	market	market	NOUN
fbem-20458	15	21	for	for	ADP
fbem-20458	15	22	small	small	ADJ
fbem-20458	15	23	home	home	NOUN
fbem-20458	15	24	appliances	appliance	NOUN
fbem-20458	15	25	is	be	AUX
fbem-20458	15	26	nearly	nearly	ADV
fbem-20458	15	27	saturated	saturate	VERB
fbem-20458	15	28	.	.	PUNCT
fbem-20458	16	1	the	the	DET
fbem-20458	16	2	new	new	ADJ
fbem-20458	16	3	technology	technology	NOUN
fbem-20458	16	4	,	,	PUNCT
fbem-20458	16	5	create	create	VERB
fbem-20458	16	6	international	international	ADJ
fbem-20458	16	7	brand	brand	NOUN
fbem-20458	16	8	,	,	PUNCT
fbem-20458	16	9	strengthen	strengthen	VERB
fbem-20458	16	10	the	the	DET
fbem-20458	16	11	competitiveness	competitiveness	NOUN
fbem-20458	16	12	of	of	ADP
fbem-20458	16	13	the	the	DET
fbem-20458	16	14	current	current	ADJ
fbem-20458	16	15	home	home	NOUN
fbem-20458	16	16	appliance	appliance	NOUN
fbem-20458	16	17	enterprises	enterprise	NOUN
fbem-20458	16	18	in	in	ADP
fbem-20458	16	19	china	china	PROPN
fbem-20458	16	20	to	to	PART
fbem-20458	16	21	seek	seek	VERB
fbem-20458	16	22	development	development	NOUN
fbem-20458	16	23	of	of	ADP
fbem-20458	16	24	the	the	DET
fbem-20458	16	25	primary	primary	ADJ
fbem-20458	16	26	task	task	NOUN
fbem-20458	16	27	.	.	PUNCT
fbem-20458	17	1	in	in	ADP
fbem-20458	17	2	the	the	DET
fbem-20458	17	3	face	face	NOUN
fbem-20458	17	4	of	of	ADP
fbem-20458	17	5	the	the	DET
fbem-20458	17	6	current	current	ADJ
fbem-20458	17	7	market	market	NOUN
fbem-20458	17	8	situation	situation	NOUN
fbem-20458	17	9	,	,	PUNCT
fbem-20458	17	10	supor	supor	NOUN
fbem-20458	17	11	wants	want	VERB
fbem-20458	17	12	to	to	PART
fbem-20458	17	13	develop	develop	VERB
fbem-20458	17	14	in	in	ADP
fbem-20458	17	15	the	the	DET
fbem-20458	17	16	long	long	ADJ
fbem-20458	17	17	term	term	NOUN
fbem-20458	17	18	,	,	PUNCT
fbem-20458	17	19	first	first	ADV
fbem-20458	17	20	of	of	ADP
fbem-20458	17	21	all	all	PRON
fbem-20458	17	22	,	,	PUNCT
fbem-20458	17	23	we	we	PRON
fbem-20458	17	24	need	need	VERB
fbem-20458	17	25	to	to	PART
fbem-20458	17	26	have	have	VERB
fbem-20458	17	27	a	a	DET
fbem-20458	17	28	clear	clear	ADJ
fbem-20458	17	29	understanding	understanding	NOUN
fbem-20458	17	30	of	of	ADP
fbem-20458	17	31	the	the	DET
fbem-20458	17	32	financial	financial	ADJ
fbem-20458	17	33	situation	situation	NOUN
fbem-20458	17	34	and	and	CCONJ
fbem-20458	17	35	operating	operating	NOUN
fbem-20458	17	36	results	result	NOUN
fbem-20458	17	37	.	.	PUNCT
fbem-20458	18	1	the	the	DET
fbem-20458	18	2	traditional	traditional	ADJ
fbem-20458	18	3	financial	financial	ADJ
fbem-20458	18	4	performance	performance	NOUN
fbem-20458	18	5	evaluation	evaluation	NOUN
fbem-20458	18	6	method	method	NOUN
fbem-20458	18	7	has	have	VERB
fbem-20458	18	8	some	some	DET
fbem-20458	18	9	defects	defect	NOUN
fbem-20458	18	10	,	,	PUNCT
fbem-20458	18	11	it	it	PRON
fbem-20458	18	12	is	be	AUX
fbem-20458	18	13	difficult	difficult	ADJ
fbem-20458	18	14	to	to	PART
fbem-20458	18	15	fit	fit	VERB
fbem-20458	18	16	the	the	DET
fbem-20458	18	17	current	current	ADJ
fbem-20458	18	18	situation	situation	NOUN
fbem-20458	18	19	of	of	ADP
fbem-20458	18	20	supor	supor	NOUN
fbem-20458	18	21	,	,	PUNCT
fbem-20458	18	22	compared	compare	VERB
fbem-20458	18	23	to	to	ADP
fbem-20458	18	24	the	the	DET
fbem-20458	18	25	eva	eva	NOUN
fbem-20458	18	26	evaluation	evaluation	NOUN
fbem-20458	18	27	method	method	NOUN
fbem-20458	18	28	is	be	AUX
fbem-20458	18	29	more	more	ADV
fbem-20458	18	30	objective	objective	ADJ
fbem-20458	18	31	and	and	CCONJ
fbem-20458	18	32	effective	effective	ADJ
fbem-20458	18	33	,	,	PUNCT
fbem-20458	18	34	can	can	AUX
fbem-20458	18	35	find	find	VERB
fbem-20458	18	36	the	the	DET
fbem-20458	18	37	existing	exist	VERB
fbem-20458	18	38	problems	problem	NOUN
fbem-20458	18	39	of	of	ADP
fbem-20458	18	40	the	the	DET
fbem-20458	18	41	enterprise	enterprise	NOUN
fbem-20458	18	42	,	,	PUNCT
fbem-20458	18	43	the	the	DET
fbem-20458	18	44	targeted	target	VERB
fbem-20458	18	45	strategy	strategy	NOUN
fbem-20458	18	46	to	to	PART
fbem-20458	18	47	strengthen	strengthen	VERB
fbem-20458	18	48	the	the	DET
fbem-20458	18	49	strength	strength	NOUN
fbem-20458	18	50	of	of	ADP
fbem-20458	18	51	the	the	DET
fbem-20458	18	52	enterprise	enterprise	NOUN
fbem-20458	18	53	in	in	ADP
fbem-20458	18	54	all	all	DET
fbem-20458	18	55	aspects	aspect	NOUN
fbem-20458	18	56	.	.	PUNCT
fbem-20458	19	1	2	2	X
fbem-20458	19	2	.	.	X
fbem-20458	19	3	eva	eva	NOUN
fbem-20458	19	4	-	-	PUNCT
fbem-20458	19	5	related	relate	VERB
fbem-20458	19	6	concepts	concept	NOUN
fbem-20458	19	7	2.1	2.1	NUM
fbem-20458	19	8	.	.	PUNCT
fbem-20458	20	1	meaning	meaning	NOUN
fbem-20458	20	2	of	of	ADP
fbem-20458	20	3	eva	eva	PROPN
fbem-20458	20	4	eva	eva	PROPN
fbem-20458	20	5	,	,	PUNCT
fbem-20458	20	6	or	or	CCONJ
fbem-20458	20	7	economic	economic	ADJ
fbem-20458	20	8	value	value	NOUN
fbem-20458	20	9	added	add	VERB
fbem-20458	20	10	of	of	ADP
fbem-20458	20	11	an	an	DET
fbem-20458	20	12	enterprise	enterprise	NOUN
fbem-20458	20	13	,	,	PUNCT
fbem-20458	20	14	is	be	AUX
fbem-20458	20	15	the	the	DET
fbem-20458	20	16	value	value	NOUN
fbem-20458	20	17	obtained	obtain	VERB
fbem-20458	20	18	by	by	ADP
fbem-20458	20	19	deducting	deduct	VERB
fbem-20458	20	20	the	the	DET
fbem-20458	20	21	full	full	ADJ
fbem-20458	20	22	cost	cost	NOUN
fbem-20458	20	23	of	of	ADP
fbem-20458	20	24	capital	capital	NOUN
fbem-20458	20	25	invested	invest	VERB
fbem-20458	20	26	in	in	ADP
fbem-20458	20	27	equity	equity	NOUN
fbem-20458	20	28	and	and	CCONJ
fbem-20458	20	29	debt	debt	NOUN
fbem-20458	20	30	from	from	ADP
fbem-20458	20	31	the	the	DET
fbem-20458	20	32	net	net	ADJ
fbem-20458	20	33	operating	operating	NOUN
fbem-20458	20	34	profit	profit	NOUN
fbem-20458	20	35	of	of	ADP
fbem-20458	20	36	an	an	DET
fbem-20458	20	37	enterprise	enterprise	NOUN
fbem-20458	20	38	after	after	ADP
fbem-20458	20	39	tax[1	tax[1	NOUN
fbem-20458	20	40	]	]	PUNCT
fbem-20458	20	41	.	.	PUNCT
fbem-20458	21	1	eva	eva	PROPN
fbem-20458	21	2	takes	take	VERB
fbem-20458	21	3	into	into	ADP
fbem-20458	21	4	account	account	NOUN
fbem-20458	21	5	both	both	DET
fbem-20458	21	6	the	the	DET
fbem-20458	21	7	cost	cost	NOUN
fbem-20458	21	8	of	of	ADP
fbem-20458	21	9	debt	debt	NOUN
fbem-20458	21	10	and	and	CCONJ
fbem-20458	21	11	the	the	DET
fbem-20458	21	12	cost	cost	NOUN
fbem-20458	21	13	of	of	ADP
fbem-20458	21	14	equity	equity	NOUN
fbem-20458	21	15	capital	capital	NOUN
fbem-20458	21	16	and	and	CCONJ
fbem-20458	21	17	adjusts	adjust	VERB
fbem-20458	21	18	for	for	ADP
fbem-20458	21	19	the	the	DET
fbem-20458	21	20	relevant	relevant	ADJ
fbem-20458	21	21	accounting	accounting	NOUN
fbem-20458	21	22	elements	element	NOUN
fbem-20458	21	23	,	,	PUNCT
fbem-20458	21	24	reducing	reduce	VERB
fbem-20458	21	25	accounting	accounting	NOUN
fbem-20458	21	26	treatment	treatment	NOUN
fbem-20458	21	27	errors	error	NOUN
fbem-20458	21	28	and	and	CCONJ
fbem-20458	21	29	reflecting	reflect	VERB
fbem-20458	21	30	the	the	DET
fbem-20458	21	31	consolidated	consolidated	ADJ
fbem-20458	21	32	earnings	earning	NOUN
fbem-20458	21	33	of	of	ADP
fbem-20458	21	34	an	an	DET
fbem-20458	21	35	enterprise	enterprise	NOUN
fbem-20458	21	36	under	under	ADP
fbem-20458	21	37	the	the	DET
fbem-20458	21	38	full	full	ADJ
fbem-20458	21	39	cost	cost	NOUN
fbem-20458	21	40	of	of	ADP
fbem-20458	21	41	inputs	input	NOUN
fbem-20458	21	42	.	.	PUNCT
fbem-20458	22	1	eva	eva	PROPN
fbem-20458	22	2	is	be	AUX
fbem-20458	22	3	applicable	applicable	ADJ
fbem-20458	22	4	to	to	ADP
fbem-20458	22	5	an	an	DET
fbem-20458	22	6	enterprise	enterprise	NOUN
fbem-20458	22	7	at	at	ADP
fbem-20458	22	8	any	any	DET
fbem-20458	22	9	time	time	NOUN
fbem-20458	22	10	of	of	ADP
fbem-20458	22	11	development	development	NOUN
fbem-20458	22	12	and	and	CCONJ
fbem-20458	22	13	can	can	AUX
fbem-20458	22	14	accurately	accurately	ADV
fbem-20458	22	15	eva	eva	PROPN
fbem-20458	22	16	is	be	AUX
fbem-20458	22	17	applicable	applicable	ADJ
fbem-20458	22	18	to	to	ADP
fbem-20458	22	19	any	any	DET
fbem-20458	22	20	enterprise	enterprise	NOUN
fbem-20458	22	21	at	at	ADP
fbem-20458	22	22	any	any	DET
fbem-20458	22	23	time	time	NOUN
fbem-20458	22	24	of	of	ADP
fbem-20458	22	25	development	development	NOUN
fbem-20458	22	26	and	and	CCONJ
fbem-20458	22	27	can	can	AUX
fbem-20458	22	28	accurately	accurately	ADV
fbem-20458	22	29	measure	measure	VERB
fbem-20458	22	30	the	the	DET
fbem-20458	22	31	performance	performance	NOUN
fbem-20458	22	32	of	of	ADP
fbem-20458	22	33	the	the	DET
fbem-20458	22	34	enterprise	enterprise	NOUN
fbem-20458	22	35	at	at	ADP
fbem-20458	22	36	the	the	DET
fbem-20458	22	37	current	current	ADJ
fbem-20458	22	38	point	point	NOUN
fbem-20458	22	39	in	in	ADP
fbem-20458	22	40	time	time	NOUN
fbem-20458	22	41	.	.	PUNCT
fbem-20458	23	1	a	a	DET
fbem-20458	23	2	good	good	PROPN
fbem-20458	23	3	eva	eva	NOUN
fbem-20458	23	4	evaluation	evaluation	NOUN
fbem-20458	23	5	system	system	NOUN
fbem-20458	23	6	can	can	AUX
fbem-20458	23	7	weaken	weaken	VERB
fbem-20458	23	8	the	the	DET
fbem-20458	23	9	management	management	NOUN
fbem-20458	23	10	disadvantages	disadvantage	NOUN
fbem-20458	23	11	due	due	ADP
fbem-20458	23	12	to	to	ADP
fbem-20458	23	13	the	the	DET
fbem-20458	23	14	proxy	proxy	NOUN
fbem-20458	23	15	,	,	PUNCT
fbem-20458	23	16	help	help	VERB
fbem-20458	23	17	the	the	DET
fbem-20458	23	18	implementation	implementation	NOUN
fbem-20458	23	19	of	of	ADP
fbem-20458	23	20	enterprise	enterprise	NOUN
fbem-20458	23	21	value	value	NOUN
fbem-20458	23	22	-	-	PUNCT
fbem-20458	23	23	added	add	VERB
fbem-20458	23	24	and	and	CCONJ
fbem-20458	23	25	employee	employee	NOUN
fbem-20458	23	26	incentive	incentive	NOUN
fbem-20458	23	27	programmes	programme	NOUN
fbem-20458	23	28	,	,	PUNCT
fbem-20458	23	29	and	and	CCONJ
fbem-20458	23	30	improve	improve	VERB
fbem-20458	23	31	the	the	DET
fbem-20458	23	32	operational	operational	ADJ
fbem-20458	23	33	efficiency	efficiency	NOUN
fbem-20458	23	34	of	of	ADP
fbem-20458	23	35	the	the	DET
fbem-20458	23	36	enterprise	enterprise	NOUN
fbem-20458	23	37	at	at	ADP
fbem-20458	23	38	the	the	DET
fbem-20458	23	39	same	same	ADJ
fbem-20458	23	40	time[2	time[2	PROPN
fbem-20458	23	41	]	]	PUNCT
fbem-20458	23	42	.	.	PUNCT
fbem-20458	24	1	2.2	2.2	NUM
fbem-20458	24	2	.	.	PUNCT
fbem-20458	24	3	calculation	calculation	NOUN
fbem-20458	24	4	of	of	ADP
fbem-20458	24	5	eva	eva	NOUN
fbem-20458	24	6	the	the	DET
fbem-20458	24	7	calculation	calculation	NOUN
fbem-20458	24	8	of	of	ADP
fbem-20458	24	9	eva	eva	PROPN
fbem-20458	24	10	first	first	ADV
fbem-20458	24	11	requires	require	VERB
fbem-20458	24	12	adjustments	adjustment	NOUN
fbem-20458	24	13	to	to	ADP
fbem-20458	24	14	net	net	ADJ
fbem-20458	24	15	profit	profit	NOUN
fbem-20458	24	16	and	and	CCONJ
fbem-20458	24	17	total	total	ADJ
fbem-20458	24	18	capitalisation	capitalisation	NOUN
fbem-20458	24	19	,	,	PUNCT
fbem-20458	24	20	a	a	DET
fbem-20458	24	21	formula	formula	NOUN
fbem-20458	24	22	in	in	ADP
fbem-20458	24	23	which	which	PRON
fbem-20458	24	24	net	net	ADJ
fbem-20458	24	25	operating	operating	NOUN
fbem-20458	24	26	profit	profit	NOUN
fbem-20458	24	27	after	after	ADP
fbem-20458	24	28	tax	tax	NOUN
fbem-20458	24	29	removes	remove	VERB
fbem-20458	24	30	the	the	DET
fbem-20458	24	31	effect	effect	NOUN
fbem-20458	24	32	of	of	ADP
fbem-20458	24	33	factors	factor	NOUN
fbem-20458	24	34	such	such	ADJ
fbem-20458	24	35	as	as	ADP
fbem-20458	24	36	interest	interest	NOUN
fbem-20458	24	37	and	and	CCONJ
fbem-20458	24	38	income	income	NOUN
fbem-20458	24	39	tax	tax	NOUN
fbem-20458	24	40	.	.	PUNCT
fbem-20458	25	1	the	the	DET
fbem-20458	25	2	weighted	weight	VERB
fbem-20458	25	3	average	average	ADJ
fbem-20458	25	4	cost	cost	NOUN
fbem-20458	25	5	of	of	ADP
fbem-20458	25	6	capital	capital	NOUN
fbem-20458	25	7	of	of	ADP
fbem-20458	25	8	the	the	DET
fbem-20458	25	9	enterprise	enterprise	NOUN
fbem-20458	25	10	is	be	AUX
fbem-20458	25	11	then	then	ADV
fbem-20458	25	12	recalculated	recalculate	VERB
fbem-20458	25	13	on	on	ADP
fbem-20458	25	14	the	the	DET
fbem-20458	25	15	basis	basis	NOUN
fbem-20458	25	16	of	of	ADP
fbem-20458	25	17	the	the	DET
fbem-20458	25	18	weights	weight	NOUN
fbem-20458	25	19	to	to	PART
fbem-20458	25	20	arrive	arrive	VERB
fbem-20458	25	21	at	at	ADP
fbem-20458	25	22	the	the	DET
fbem-20458	25	23	actual	actual	ADJ
fbem-20458	25	24	amount	amount	NOUN
fbem-20458	25	25	of	of	ADP
fbem-20458	25	26	the	the	DET
fbem-20458	25	27	cost	cost	NOUN
fbem-20458	25	28	of	of	ADP
fbem-20458	25	29	capital	capital	NOUN
fbem-20458	25	30	employed	employ	VERB
fbem-20458	25	31	.	.	PUNCT
fbem-20458	26	1	the	the	DET
fbem-20458	26	2	total	total	ADJ
fbem-20458	26	3	investment	investment	NOUN
fbem-20458	26	4	of	of	ADP
fbem-20458	26	5	the	the	DET
fbem-20458	26	6	enterprise	enterprise	NOUN
fbem-20458	26	7	in	in	ADP
fbem-20458	26	8	the	the	DET
fbem-20458	26	9	above	above	ADJ
fbem-20458	26	10	calculation	calculation	NOUN
fbem-20458	26	11	method	method	NOUN
fbem-20458	26	12	includes	include	VERB
fbem-20458	26	13	all	all	DET
fbem-20458	26	14	the	the	DET
fbem-20458	26	15	funds	fund	NOUN
fbem-20458	26	16	invested	invest	VERB
fbem-20458	26	17	by	by	ADP
fbem-20458	26	18	115	115	NUM
fbem-20458	26	19	investors	investor	NOUN
fbem-20458	26	20	,	,	PUNCT
fbem-20458	26	21	measured	measure	VERB
fbem-20458	26	22	at	at	ADP
fbem-20458	26	23	book	book	NOUN
fbem-20458	26	24	value[3	value[3	ADP
fbem-20458	26	25	]	]	PUNCT
fbem-20458	26	26	.	.	PUNCT
fbem-20458	27	1	eva=	eva=	PROPN
fbem-20458	27	2	nopat	nopat	PROPN
fbem-20458	27	3	wacc	wacc	PROPN
fbem-20458	27	4	*	*	PUNCT
fbem-20458	27	5	tc	tc	X
fbem-20458	27	6	(	(	PUNCT
fbem-20458	27	7	1	1	NUM
fbem-20458	27	8	)	)	PUNCT
fbem-20458	27	9	3	3	NUM
fbem-20458	27	10	.	.	X
fbem-20458	27	11	analysis	analysis	NOUN
fbem-20458	27	12	of	of	ADP
fbem-20458	27	13	the	the	DET
fbem-20458	27	14	current	current	ADJ
fbem-20458	27	15	performance	performance	NOUN
fbem-20458	27	16	evaluation	evaluation	NOUN
fbem-20458	27	17	of	of	ADP
fbem-20458	27	18	supor	supor	NOUN
fbem-20458	27	19	3.1	3.1	NUM
fbem-20458	27	20	.	.	PUNCT
fbem-20458	27	21	evaluation	evaluation	NOUN
fbem-20458	27	22	of	of	ADP
fbem-20458	27	23	supor	supor	NOUN
fbem-20458	27	24	's	's	PART
fbem-20458	27	25	current	current	ADJ
fbem-20458	27	26	financial	financial	ADJ
fbem-20458	27	27	performance	performance	NOUN
fbem-20458	27	28	3.1.1	3.1.1	NOUN
fbem-20458	27	29	.	.	PUNCT
fbem-20458	28	1	analysis	analysis	NOUN
fbem-20458	28	2	of	of	ADP
fbem-20458	28	3	profitability	profitability	NOUN
fbem-20458	28	4	indicators	indicator	NOUN
fbem-20458	28	5	profitability	profitability	NOUN
fbem-20458	28	6	refers	refer	VERB
fbem-20458	28	7	to	to	ADP
fbem-20458	28	8	the	the	DET
fbem-20458	28	9	ability	ability	NOUN
fbem-20458	28	10	of	of	ADP
fbem-20458	28	11	a	a	DET
fbem-20458	28	12	business	business	NOUN
fbem-20458	28	13	to	to	PART
fbem-20458	28	14	earn	earn	VERB
fbem-20458	28	15	a	a	DET
fbem-20458	28	16	profit	profit	NOUN
fbem-20458	28	17	,	,	PUNCT
fbem-20458	28	18	and	and	CCONJ
fbem-20458	28	19	the	the	DET
fbem-20458	28	20	profitability	profitability	NOUN
fbem-20458	28	21	of	of	ADP
fbem-20458	28	22	a	a	DET
fbem-20458	28	23	business	business	NOUN
fbem-20458	28	24	represents	represent	VERB
fbem-20458	28	25	an	an	DET
fbem-20458	28	26	increase	increase	NOUN
fbem-20458	28	27	in	in	ADP
fbem-20458	28	28	the	the	DET
fbem-20458	28	29	value	value	NOUN
fbem-20458	28	30	of	of	ADP
fbem-20458	28	31	funds	fund	NOUN
fbem-20458	28	32	and	and	CCONJ
fbem-20458	28	33	capital	capital	NOUN
fbem-20458	28	34	.	.	PUNCT
fbem-20458	29	1	the	the	PRON
fbem-20458	29	2	stronger	strong	ADJ
fbem-20458	29	3	the	the	DET
fbem-20458	29	4	profitability	profitability	NOUN
fbem-20458	29	5	of	of	ADP
fbem-20458	29	6	an	an	DET
fbem-20458	29	7	enterprise	enterprise	NOUN
fbem-20458	29	8	,	,	PUNCT
fbem-20458	29	9	the	the	PRON
fbem-20458	29	10	higher	high	ADJ
fbem-20458	29	11	the	the	DET
fbem-20458	29	12	return	return	NOUN
fbem-20458	29	13	to	to	ADP
fbem-20458	29	14	shareholders	shareholder	NOUN
fbem-20458	29	15	,	,	PUNCT
fbem-20458	29	16	the	the	PRON
fbem-20458	29	17	greater	great	ADJ
fbem-20458	29	18	the	the	DET
fbem-20458	29	19	value	value	NOUN
fbem-20458	29	20	of	of	ADP
fbem-20458	29	21	the	the	DET
fbem-20458	29	22	enterprise	enterprise	NOUN
fbem-20458	29	23	,	,	PUNCT
fbem-20458	29	24	the	the	DET
fbem-20458	29	25	more	more	ADJ
fbem-20458	29	26	cash	cash	NOUN
fbem-20458	29	27	flow	flow	NOUN
fbem-20458	29	28	it	it	PRON
fbem-20458	29	29	brings	bring	VERB
fbem-20458	29	30	,	,	PUNCT
fbem-20458	29	31	and	and	CCONJ
fbem-20458	29	32	the	the	PRON
fbem-20458	29	33	stronger	strong	ADJ
fbem-20458	29	34	the	the	DET
fbem-20458	29	35	solvency	solvency	NOUN
fbem-20458	29	36	of	of	ADP
fbem-20458	29	37	the	the	DET
fbem-20458	29	38	enterprise[4	enterprise[4	NOUN
fbem-20458	29	39	]	]	X
fbem-20458	29	40	.	.	PUNCT
fbem-20458	30	1	in	in	ADP
fbem-20458	30	2	the	the	DET
fbem-20458	30	3	performance	performance	NOUN
fbem-20458	30	4	evaluation	evaluation	NOUN
fbem-20458	30	5	system	system	NOUN
fbem-20458	30	6	,	,	PUNCT
fbem-20458	30	7	the	the	DET
fbem-20458	30	8	profitability	profitability	NOUN
fbem-20458	30	9	of	of	ADP
fbem-20458	30	10	an	an	DET
fbem-20458	30	11	enterprise	enterprise	NOUN
fbem-20458	30	12	is	be	AUX
fbem-20458	30	13	an	an	DET
fbem-20458	30	14	important	important	ADJ
fbem-20458	30	15	ability	ability	NOUN
fbem-20458	30	16	that	that	PRON
fbem-20458	30	17	is	be	AUX
fbem-20458	30	18	highly	highly	ADV
fbem-20458	30	19	regarded	regard	VERB
fbem-20458	30	20	by	by	ADP
fbem-20458	30	21	enterprise	enterprise	NOUN
fbem-20458	30	22	owners	owner	NOUN
fbem-20458	30	23	and	and	CCONJ
fbem-20458	30	24	investors	investor	NOUN
fbem-20458	30	25	.	.	PUNCT
fbem-20458	31	1	in	in	ADP
fbem-20458	31	2	the	the	DET
fbem-20458	31	3	current	current	ADJ
fbem-20458	31	4	market	market	NOUN
fbem-20458	31	5	economy	economy	NOUN
fbem-20458	31	6	,	,	PUNCT
fbem-20458	31	7	there	there	PRON
fbem-20458	31	8	is	be	VERB
fbem-20458	31	9	no	no	DET
fbem-20458	31	10	enterprise	enterprise	NOUN
fbem-20458	31	11	that	that	PRON
fbem-20458	31	12	does	do	AUX
fbem-20458	31	13	not	not	PART
fbem-20458	31	14	have	have	VERB
fbem-20458	31	15	profitability	profitability	NOUN
fbem-20458	31	16	as	as	ADP
fbem-20458	31	17	a	a	DET
fbem-20458	31	18	long	long	ADJ
fbem-20458	31	19	-	-	PUNCT
fbem-20458	31	20	term	term	NOUN
fbem-20458	31	21	goal	goal	NOUN
fbem-20458	31	22	,	,	PUNCT
fbem-20458	31	23	and	and	CCONJ
fbem-20458	31	24	the	the	DET
fbem-20458	31	25	health	health	NOUN
fbem-20458	31	26	of	of	ADP
fbem-20458	31	27	an	an	DET
fbem-20458	31	28	enterprise	enterprise	NOUN
fbem-20458	31	29	is	be	AUX
fbem-20458	31	30	predicated	predicate	VERB
fbem-20458	31	31	on	on	ADP
fbem-20458	31	32	a	a	DET
fbem-20458	31	33	certain	certain	ADJ
fbem-20458	31	34	level	level	NOUN
fbem-20458	31	35	of	of	ADP
fbem-20458	31	36	profitability	profitability	NOUN
fbem-20458	31	37	.	.	PUNCT
fbem-20458	32	1	the	the	DET
fbem-20458	32	2	table	table	NOUN
fbem-20458	32	3	below	below	ADV
fbem-20458	32	4	shows	show	VERB
fbem-20458	32	5	the	the	DET
fbem-20458	32	6	specific	specific	ADJ
fbem-20458	32	7	values	value	NOUN
fbem-20458	32	8	of	of	ADP
fbem-20458	32	9	each	each	PRON
fbem-20458	32	10	of	of	ADP
fbem-20458	32	11	the	the	DET
fbem-20458	32	12	profitability	profitability	NOUN
fbem-20458	32	13	indicators	indicator	NOUN
fbem-20458	32	14	for	for	ADP
fbem-20458	32	15	supor	supor	NOUN
fbem-20458	32	16	2018	2018	NUM
fbem-20458	32	17	-	-	SYM
fbem-20458	32	18	2022	2022	NUM
fbem-20458	32	19	.	.	PUNCT
fbem-20458	33	1	table	table	NOUN
fbem-20458	33	2	1	1	NUM
fbem-20458	33	3	.	.	PUNCT
fbem-20458	33	4	profitability	profitability	NOUN
fbem-20458	33	5	indicators	indicator	NOUN
fbem-20458	33	6	for	for	ADP
fbem-20458	33	7	supor	supor	NOUN
fbem-20458	33	8	2018	2018	NUM
fbem-20458	33	9	-	-	SYM
fbem-20458	33	10	2022	2022	NUM
fbem-20458	33	11	indicator	indicator	NOUN
fbem-20458	33	12	year	year	NOUN
fbem-20458	33	13	2018	2018	NUM
fbem-20458	33	14	2019	2019	NUM
fbem-20458	33	15	2020	2020	NUM
fbem-20458	33	16	2021	2021	NUM
fbem-20458	33	17	2022	2022	NUM
fbem-20458	33	18	net	net	ADJ
fbem-20458	33	19	operating	operate	VERB
fbem-20458	33	20	margin	margin	NOUN
fbem-20458	33	21	(	(	PUNCT
fbem-20458	33	22	%	%	NOUN
fbem-20458	33	23	)	)	PUNCT
fbem-20458	33	24	9.35	9.35	NUM
fbem-20458	33	25	9.65	9.65	NUM
fbem-20458	33	26	9.91	9.91	NUM
fbem-20458	33	27	8.99	8.99	NUM
fbem-20458	33	28	10.24	10.24	NUM
fbem-20458	33	29	return	return	NOUN
fbem-20458	33	30	on	on	ADP
fbem-20458	33	31	total	total	ADJ
fbem-20458	33	32	assets	asset	NOUN
fbem-20458	33	33	(	(	PUNCT
fbem-20458	33	34	%	%	INTJ
fbem-20458	33	35	)	)	PUNCT
fbem-20458	33	36	19.75	19.75	NUM
fbem-20458	33	37	20.23	20.23	NUM
fbem-20458	33	38	18.23	18.23	NUM
fbem-20458	33	39	18.29	18.29	NUM
fbem-20458	33	40	19.03	19.03	NUM
fbem-20458	33	41	return	return	NOUN
fbem-20458	33	42	on	on	ADP
fbem-20458	33	43	net	net	ADJ
fbem-20458	33	44	assets	asset	NOUN
fbem-20458	33	45	(	(	PUNCT
fbem-20458	33	46	%	%	INTJ
fbem-20458	33	47	)	)	PUNCT
fbem-20458	33	48	28.84	28.84	NUM
fbem-20458	33	49	30.54	30.54	NUM
fbem-20458	33	50	26.97	26.97	NUM
fbem-20458	33	51	26.81	26.81	NUM
fbem-20458	33	52	27.89	27.89	NUM
fbem-20458	33	53	gross	gross	ADJ
fbem-20458	33	54	profit	profit	NOUN
fbem-20458	33	55	margin	margin	NOUN
fbem-20458	33	56	(	(	PUNCT
fbem-20458	33	57	%	%	NOUN
fbem-20458	33	58	)	)	PUNCT
fbem-20458	33	59	30.86	30.86	NUM
fbem-20458	33	60	31.15	31.15	NUM
fbem-20458	33	61	26.42	26.42	NUM
fbem-20458	33	62	23.00	23.00	NUM
fbem-20458	33	63	25.79	25.79	NUM
fbem-20458	33	64	the	the	DET
fbem-20458	33	65	four	four	NUM
fbem-20458	33	66	indicators	indicator	NOUN
fbem-20458	33	67	in	in	ADP
fbem-20458	33	68	the	the	DET
fbem-20458	33	69	table	table	NOUN
fbem-20458	33	70	above	above	ADV
fbem-20458	33	71	were	be	AUX
fbem-20458	33	72	selected	select	VERB
fbem-20458	33	73	for	for	ADP
fbem-20458	33	74	the	the	DET
fbem-20458	33	75	analysis	analysis	NOUN
fbem-20458	33	76	of	of	ADP
fbem-20458	33	77	supor	supor	NOUN
fbem-20458	33	78	's	's	PART
fbem-20458	33	79	profitability	profitability	NOUN
fbem-20458	33	80	.	.	PUNCT
fbem-20458	34	1	from	from	ADP
fbem-20458	34	2	the	the	DET
fbem-20458	34	3	table	table	NOUN
fbem-20458	34	4	above	above	ADV
fbem-20458	34	5	,	,	PUNCT
fbem-20458	34	6	it	it	PRON
fbem-20458	34	7	can	can	AUX
fbem-20458	34	8	be	be	AUX
fbem-20458	34	9	found	find	VERB
fbem-20458	34	10	that	that	DET
fbem-20458	34	11	supor	supor	NOUN
fbem-20458	34	12	's	's	PART
fbem-20458	34	13	operating	operate	VERB
fbem-20458	34	14	profit	profit	NOUN
fbem-20458	34	15	margin	margin	NOUN
fbem-20458	34	16	reached	reach	VERB
fbem-20458	34	17	a	a	DET
fbem-20458	34	18	fiveyear	fiveyear	NOUN
fbem-20458	34	19	low	low	ADJ
fbem-20458	34	20	in	in	ADP
fbem-20458	34	21	2021	2021	NUM
fbem-20458	34	22	,	,	PUNCT
fbem-20458	34	23	indicating	indicate	VERB
fbem-20458	34	24	that	that	SCONJ
fbem-20458	34	25	the	the	DET
fbem-20458	34	26	enterprise	enterprise	NOUN
fbem-20458	34	27	's	's	PART
fbem-20458	34	28	competitiveness	competitiveness	NOUN
fbem-20458	34	29	in	in	ADP
fbem-20458	34	30	the	the	DET
fbem-20458	34	31	market	market	NOUN
fbem-20458	34	32	has	have	AUX
fbem-20458	34	33	declined	decline	VERB
fbem-20458	34	34	;	;	PUNCT
fbem-20458	34	35	the	the	DET
fbem-20458	34	36	gross	gross	ADJ
fbem-20458	34	37	profit	profit	NOUN
fbem-20458	34	38	margin	margin	NOUN
fbem-20458	34	39	has	have	AUX
fbem-20458	34	40	also	also	ADV
fbem-20458	34	41	declined	decline	VERB
fbem-20458	34	42	to	to	ADP
fbem-20458	34	43	a	a	DET
fbem-20458	34	44	certain	certain	ADJ
fbem-20458	34	45	extent	extent	NOUN
fbem-20458	34	46	,	,	PUNCT
fbem-20458	34	47	however	however	ADV
fbem-20458	34	48	,	,	PUNCT
fbem-20458	34	49	supor	supor	PROPN
fbem-20458	34	50	's	's	PART
fbem-20458	34	51	research	research	NOUN
fbem-20458	34	52	and	and	CCONJ
fbem-20458	34	53	development	development	NOUN
fbem-20458	34	54	capability	capability	NOUN
fbem-20458	34	55	is	be	AUX
fbem-20458	34	56	obvious	obvious	ADJ
fbem-20458	34	57	to	to	ADP
fbem-20458	34	58	all	all	PRON
fbem-20458	34	59	,	,	PUNCT
fbem-20458	34	60	and	and	CCONJ
fbem-20458	34	61	the	the	DET
fbem-20458	34	62	gross	gross	ADJ
fbem-20458	34	63	profit	profit	NOUN
fbem-20458	34	64	margin	margin	NOUN
fbem-20458	34	65	will	will	AUX
fbem-20458	34	66	also	also	ADV
fbem-20458	34	67	rebound	rebound	VERB
fbem-20458	34	68	.	.	PUNCT
fbem-20458	35	1	the	the	DET
fbem-20458	35	2	return	return	NOUN
fbem-20458	35	3	on	on	ADP
fbem-20458	35	4	total	total	ADJ
fbem-20458	35	5	assets	asset	NOUN
fbem-20458	35	6	and	and	CCONJ
fbem-20458	35	7	return	return	VERB
fbem-20458	35	8	on	on	ADP
fbem-20458	35	9	net	net	ADJ
fbem-20458	35	10	assets	asset	NOUN
fbem-20458	35	11	have	have	AUX
fbem-20458	35	12	rebounded	rebound	VERB
fbem-20458	35	13	in	in	ADP
fbem-20458	35	14	recent	recent	ADJ
fbem-20458	35	15	years	year	NOUN
fbem-20458	35	16	,	,	PUNCT
fbem-20458	35	17	but	but	CCONJ
fbem-20458	35	18	in	in	ADP
fbem-20458	35	19	general	general	ADJ
fbem-20458	35	20	,	,	PUNCT
fbem-20458	35	21	supor	supor	NOUN
fbem-20458	35	22	's	's	PART
fbem-20458	35	23	profitability	profitability	NOUN
fbem-20458	35	24	still	still	ADV
fbem-20458	35	25	needs	need	VERB
fbem-20458	35	26	to	to	PART
fbem-20458	35	27	be	be	AUX
fbem-20458	35	28	strengthened	strengthen	VERB
fbem-20458	35	29	.	.	PUNCT
fbem-20458	36	1	3.1.2	3.1.2	X
fbem-20458	36	2	.	.	PUNCT
fbem-20458	37	1	analysis	analysis	NOUN
fbem-20458	37	2	of	of	ADP
fbem-20458	37	3	debt	debt	NOUN
fbem-20458	37	4	-	-	PUNCT
fbem-20458	37	5	servicing	servicing	NOUN
fbem-20458	37	6	capacity	capacity	NOUN
fbem-20458	37	7	indicators	indicator	NOUN
fbem-20458	37	8	as	as	ADP
fbem-20458	37	9	an	an	DET
fbem-20458	37	10	indicator	indicator	NOUN
fbem-20458	37	11	for	for	ADP
fbem-20458	37	12	judging	judge	VERB
fbem-20458	37	13	an	an	DET
fbem-20458	37	14	enterprise	enterprise	NOUN
fbem-20458	37	15	's	's	PART
fbem-20458	37	16	ability	ability	NOUN
fbem-20458	37	17	to	to	PART
fbem-20458	37	18	repay	repay	VERB
fbem-20458	37	19	debts	debt	NOUN
fbem-20458	38	1	,	,	PUNCT
fbem-20458	38	2	the	the	DET
fbem-20458	38	3	debt	debt	NOUN
fbem-20458	38	4	-	-	PUNCT
fbem-20458	38	5	servicing	servicing	NOUN
fbem-20458	38	6	capacity	capacity	NOUN
fbem-20458	38	7	indicator	indicator	NOUN
fbem-20458	38	8	takes	take	VERB
fbem-20458	38	9	time	time	NOUN
fbem-20458	38	10	as	as	ADP
fbem-20458	38	11	the	the	DET
fbem-20458	38	12	symbol	symbol	NOUN
fbem-20458	38	13	,	,	PUNCT
fbem-20458	38	14	and	and	CCONJ
fbem-20458	38	15	examines	examine	VERB
fbem-20458	38	16	it	it	PRON
fbem-20458	38	17	from	from	ADP
fbem-20458	38	18	two	two	NUM
fbem-20458	38	19	aspects	aspect	NOUN
fbem-20458	38	20	:	:	PUNCT
fbem-20458	38	21	long	long	ADJ
fbem-20458	38	22	-	-	PUNCT
fbem-20458	38	23	term	term	NOUN
fbem-20458	38	24	debtservicing	debtservice	VERB
fbem-20458	38	25	capacity	capacity	NOUN
fbem-20458	38	26	and	and	CCONJ
fbem-20458	38	27	short	short	ADJ
fbem-20458	38	28	-	-	PUNCT
fbem-20458	38	29	term	term	NOUN
fbem-20458	38	30	debt	debt	NOUN
fbem-20458	38	31	-	-	PUNCT
fbem-20458	38	32	servicing	servicing	NOUN
fbem-20458	38	33	capacity	capacity	NOUN
fbem-20458	38	34	.	.	PUNCT
fbem-20458	39	1	the	the	DET
fbem-20458	39	2	criteria	criterion	NOUN
fbem-20458	39	3	for	for	ADP
fbem-20458	39	4	judging	judge	VERB
fbem-20458	39	5	this	this	DET
fbem-20458	39	6	ability	ability	NOUN
fbem-20458	39	7	include	include	VERB
fbem-20458	39	8	the	the	DET
fbem-20458	39	9	amount	amount	NOUN
fbem-20458	39	10	of	of	ADP
fbem-20458	39	11	existing	exist	VERB
fbem-20458	39	12	assets	asset	NOUN
fbem-20458	39	13	relative	relative	ADJ
fbem-20458	39	14	to	to	ADP
fbem-20458	39	15	the	the	DET
fbem-20458	39	16	debt	debt	NOUN
fbem-20458	39	17	and	and	CCONJ
fbem-20458	39	18	the	the	DET
fbem-20458	39	19	ability	ability	NOUN
fbem-20458	39	20	of	of	ADP
fbem-20458	39	21	the	the	DET
fbem-20458	39	22	enterprise	enterprise	NOUN
fbem-20458	39	23	to	to	PART
fbem-20458	39	24	repay	repay	VERB
fbem-20458	39	25	the	the	DET
fbem-20458	39	26	debt	debt	NOUN
fbem-20458	39	27	with	with	ADP
fbem-20458	39	28	the	the	DET
fbem-20458	39	29	income	income	NOUN
fbem-20458	39	30	it	it	PRON
fbem-20458	39	31	obtains	obtain	VERB
fbem-20458	39	32	in	in	ADP
fbem-20458	39	33	its	its	PRON
fbem-20458	39	34	daily	daily	ADJ
fbem-20458	39	35	production	production	NOUN
fbem-20458	39	36	and	and	CCONJ
fbem-20458	39	37	operation	operation	NOUN
fbem-20458	39	38	.	.	PUNCT
fbem-20458	40	1	table	table	NOUN
fbem-20458	40	2	2	2	NUM
fbem-20458	40	3	.	.	PUNCT
fbem-20458	41	1	solvency	solvency	NOUN
fbem-20458	41	2	indicators	indicator	NOUN
fbem-20458	41	3	for	for	ADP
fbem-20458	41	4	supor	supor	NOUN
fbem-20458	41	5	2018	2018	NUM
fbem-20458	41	6	-	-	SYM
fbem-20458	41	7	2022	2022	NUM
fbem-20458	41	8	indicator	indicator	NOUN
fbem-20458	41	9	year	year	NOUN
fbem-20458	41	10	2018	2018	NUM
fbem-20458	41	11	2019	2019	NUM
fbem-20458	41	12	2020	2020	NUM
fbem-20458	41	13	2021	2021	NUM
fbem-20458	41	14	2022	2022	NUM
fbem-20458	41	15	current	current	ADJ
fbem-20458	41	16	ratio	ratio	NOUN
fbem-20458	41	17	(	(	PUNCT
fbem-20458	41	18	times	time	NOUN
fbem-20458	41	19	)	)	PUNCT
fbem-20458	41	20	1.91	1.91	NUM
fbem-20458	41	21	1.98	1.98	NUM
fbem-20458	41	22	2.01	2.01	NUM
fbem-20458	41	23	1.84	1.84	NUM
fbem-20458	41	24	1.67	1.67	NUM
fbem-20458	41	25	quick	quick	ADJ
fbem-20458	41	26	ratio	ratio	NOUN
fbem-20458	41	27	(	(	PUNCT
fbem-20458	41	28	times	time	NOUN
fbem-20458	41	29	)	)	PUNCT
fbem-20458	41	30	1.40	1.40	NUM
fbem-20458	41	31	1.52	1.52	NUM
fbem-20458	41	32	1.53	1.53	NUM
fbem-20458	41	33	1.33	1.33	NUM
fbem-20458	41	34	1.23	1.23	NUM
fbem-20458	41	35	cash	cash	NOUN
fbem-20458	41	36	ratio	ratio	NOUN
fbem-20458	41	37	(	(	PUNCT
fbem-20458	41	38	times	time	NOUN
fbem-20458	41	39	)	)	PUNCT
fbem-20458	41	40	0.30	0.30	NUM
fbem-20458	41	41	0.26	0.26	NUM
fbem-20458	41	42	0.34	0.34	NUM
fbem-20458	41	43	0.44	0.44	NUM
fbem-20458	41	44	0.62	0.62	NUM
fbem-20458	41	45	gearing	gear	VERB
fbem-20458	41	46	ratio	ratio	NOUN
fbem-20458	41	47	(	(	PUNCT
fbem-20458	41	48	%	%	INTJ
fbem-20458	41	49	)	)	PUNCT
fbem-20458	42	1	44.45	44.45	NUM
fbem-20458	42	2	42.23	42.23	NUM
fbem-20458	43	1	41.13	41.13	NUM
fbem-20458	43	2	44.90	44.90	NUM
fbem-20458	43	3	45.40	45.40	NUM
fbem-20458	43	4	interest	interest	NOUN
fbem-20458	43	5	coverage	coverage	NOUN
fbem-20458	43	6	multiple	multiple	ADJ
fbem-20458	43	7	(	(	PUNCT
fbem-20458	43	8	times	time	NOUN
fbem-20458	43	9	)	)	PUNCT
fbem-20458	43	10	-356.4	-356.4	PROPN
fbem-20458	43	11	-51.5	-51.5	PROPN
fbem-20458	44	1	-242.7	-242.7	INTJ
fbem-20458	45	1	-367.1	-367.1	INTJ
fbem-20458	45	2	-25.13	-25.13	PUNCT
fbem-20458	45	3	as	as	SCONJ
fbem-20458	45	4	can	can	AUX
fbem-20458	45	5	be	be	AUX
fbem-20458	45	6	seen	see	VERB
fbem-20458	45	7	from	from	ADP
fbem-20458	45	8	table	table	NOUN
fbem-20458	45	9	2	2	NUM
fbem-20458	45	10	,	,	PUNCT
fbem-20458	45	11	supor	supor	NOUN
fbem-20458	45	12	's	's	PART
fbem-20458	45	13	current	current	ADJ
fbem-20458	45	14	ratio	ratio	NOUN
fbem-20458	45	15	and	and	CCONJ
fbem-20458	45	16	speed	speed	NOUN
fbem-20458	45	17	ratio	ratio	NOUN
fbem-20458	45	18	showed	show	VERB
fbem-20458	45	19	an	an	DET
fbem-20458	45	20	upward	upward	ADJ
fbem-20458	45	21	trend	trend	NOUN
fbem-20458	45	22	in	in	ADP
fbem-20458	45	23	2018	2018	NUM
fbem-20458	45	24	-	-	SYM
fbem-20458	45	25	2020	2020	NUM
fbem-20458	45	26	,	,	PUNCT
fbem-20458	45	27	but	but	CCONJ
fbem-20458	45	28	began	begin	VERB
fbem-20458	45	29	to	to	PART
fbem-20458	45	30	decline	decline	VERB
fbem-20458	45	31	again	again	ADV
fbem-20458	45	32	in	in	ADP
fbem-20458	45	33	this	this	DET
fbem-20458	45	34	year	year	NOUN
fbem-20458	45	35	and	and	CCONJ
fbem-20458	45	36	two	two	NUM
fbem-20458	45	37	years	year	NOUN
fbem-20458	45	38	,	,	PUNCT
fbem-20458	45	39	and	and	CCONJ
fbem-20458	45	40	both	both	PRON
fbem-20458	45	41	of	of	ADP
fbem-20458	45	42	them	they	PRON
fbem-20458	45	43	reached	reach	VERB
fbem-20458	45	44	the	the	DET
fbem-20458	45	45	lowest	low	ADJ
fbem-20458	45	46	value	value	NOUN
fbem-20458	45	47	in	in	ADP
fbem-20458	45	48	the	the	DET
fbem-20458	45	49	past	past	ADJ
fbem-20458	45	50	five	five	NUM
fbem-20458	45	51	years	year	NOUN
fbem-20458	45	52	in	in	ADP
fbem-20458	45	53	2020	2020	NUM
fbem-20458	45	54	,	,	PUNCT
fbem-20458	45	55	which	which	PRON
fbem-20458	45	56	indicates	indicate	VERB
fbem-20458	45	57	that	that	PRON
fbem-20458	45	58	supor	supor	NOUN
fbem-20458	45	59	's	's	PART
fbem-20458	45	60	short	short	ADJ
fbem-20458	45	61	-	-	PUNCT
fbem-20458	45	62	term	term	NOUN
fbem-20458	45	63	solvency	solvency	NOUN
fbem-20458	45	64	capacity	capacity	NOUN
fbem-20458	45	65	has	have	AUX
fbem-20458	45	66	been	be	AUX
fbem-20458	45	67	reduced	reduce	VERB
fbem-20458	45	68	.	.	PUNCT
fbem-20458	46	1	while	while	SCONJ
fbem-20458	46	2	the	the	DET
fbem-20458	46	3	cash	cash	NOUN
fbem-20458	46	4	ratio	ratio	NOUN
fbem-20458	46	5	has	have	AUX
fbem-20458	46	6	been	be	AUX
fbem-20458	46	7	in	in	ADP
fbem-20458	46	8	a	a	DET
fbem-20458	46	9	fluctuating	fluctuate	VERB
fbem-20458	46	10	state	state	NOUN
fbem-20458	46	11	,	,	PUNCT
fbem-20458	46	12	it	it	PRON
fbem-20458	46	13	basically	basically	ADV
fbem-20458	46	14	shows	show	VERB
fbem-20458	46	15	an	an	DET
fbem-20458	46	16	upward	upward	ADJ
fbem-20458	46	17	trend	trend	NOUN
fbem-20458	46	18	in	in	ADP
fbem-20458	46	19	2018	2018	NUM
fbem-20458	46	20	-	-	SYM
fbem-20458	46	21	2020	2020	NUM
fbem-20458	46	22	and	and	CCONJ
fbem-20458	46	23	rises	rise	VERB
fbem-20458	46	24	to	to	ADP
fbem-20458	46	25	0.62	0.62	NUM
fbem-20458	46	26	in	in	ADP
fbem-20458	46	27	2022	2022	NUM
fbem-20458	46	28	,	,	PUNCT
fbem-20458	46	29	which	which	PRON
fbem-20458	46	30	indicates	indicate	VERB
fbem-20458	46	31	that	that	DET
fbem-20458	46	32	supor	supor	NOUN
fbem-20458	46	33	's	's	PART
fbem-20458	46	34	realisation	realisation	NOUN
fbem-20458	46	35	ability	ability	NOUN
fbem-20458	46	36	is	be	AUX
fbem-20458	46	37	increasing	increase	VERB
fbem-20458	46	38	,	,	PUNCT
fbem-20458	46	39	especially	especially	ADV
fbem-20458	46	40	in	in	ADP
fbem-20458	46	41	2022	2022	NUM
fbem-20458	46	42	,	,	PUNCT
fbem-20458	46	43	supor	supor	NOUN
fbem-20458	46	44	has	have	VERB
fbem-20458	46	45	a	a	DET
fbem-20458	46	46	strong	strong	ADJ
fbem-20458	46	47	ability	ability	NOUN
fbem-20458	46	48	to	to	PART
fbem-20458	46	49	pay	pay	VERB
fbem-20458	46	50	cash	cash	NOUN
fbem-20458	46	51	instantly	instantly	ADV
fbem-20458	46	52	and	and	CCONJ
fbem-20458	46	53	realisation	realisation	NOUN
fbem-20458	46	54	ability	ability	NOUN
fbem-20458	46	55	.	.	PUNCT
fbem-20458	47	1	in	in	ADP
fbem-20458	47	2	addition	addition	NOUN
fbem-20458	47	3	,	,	PUNCT
fbem-20458	47	4	observing	observe	VERB
fbem-20458	47	5	its	its	PRON
fbem-20458	47	6	gearing	gear	VERB
fbem-20458	47	7	ratio	ratio	NOUN
fbem-20458	47	8	and	and	CCONJ
fbem-20458	47	9	interest	interest	NOUN
fbem-20458	47	10	coverage	coverage	NOUN
fbem-20458	47	11	multiple	multiple	NOUN
fbem-20458	47	12	,	,	PUNCT
fbem-20458	47	13	it	it	PRON
fbem-20458	47	14	can	can	AUX
fbem-20458	47	15	be	be	AUX
fbem-20458	47	16	found	find	VERB
fbem-20458	47	17	that	that	PRON
fbem-20458	47	18	supor	supor	NOUN
fbem-20458	47	19	's	's	PART
fbem-20458	47	20	gearing	gear	VERB
fbem-20458	47	21	ratio	ratio	NOUN
fbem-20458	47	22	has	have	AUX
fbem-20458	47	23	remained	remain	VERB
fbem-20458	47	24	at	at	ADP
fbem-20458	47	25	a	a	DET
fbem-20458	47	26	relatively	relatively	ADV
fbem-20458	47	27	stable	stable	ADJ
fbem-20458	47	28	level	level	NOUN
fbem-20458	47	29	in	in	ADP
fbem-20458	47	30	the	the	DET
fbem-20458	47	31	past	past	ADJ
fbem-20458	47	32	five	five	NUM
fbem-20458	47	33	years	year	NOUN
fbem-20458	47	34	,	,	PUNCT
fbem-20458	47	35	but	but	CCONJ
fbem-20458	47	36	the	the	DET
fbem-20458	47	37	interest	interest	NOUN
fbem-20458	47	38	coverage	coverage	NOUN
fbem-20458	47	39	multiple	multiple	NOUN
fbem-20458	47	40	has	have	AUX
fbem-20458	47	41	been	be	AUX
fbem-20458	47	42	showing	show	VERB
fbem-20458	47	43	large	large	ADJ
fbem-20458	47	44	fluctuations	fluctuation	NOUN
fbem-20458	47	45	from	from	ADP
fbem-20458	47	46	2018	2018	NUM
fbem-20458	47	47	-	-	SYM
fbem-20458	47	48	2020	2020	NUM
fbem-20458	47	49	and	and	CCONJ
fbem-20458	47	50	has	have	AUX
fbem-20458	47	51	been	be	AUX
fbem-20458	47	52	negative	negative	ADJ
fbem-20458	47	53	.	.	PUNCT
fbem-20458	48	1	the	the	DET
fbem-20458	48	2	interest	interest	NOUN
fbem-20458	48	3	coverage	coverage	NOUN
fbem-20458	48	4	multiple	multiple	NOUN
fbem-20458	48	5	should	should	AUX
fbem-20458	48	6	be	be	AUX
fbem-20458	48	7	at	at	ADP
fbem-20458	48	8	least	least	ADJ
fbem-20458	48	9	greater	great	ADJ
fbem-20458	48	10	than	than	ADP
fbem-20458	48	11	1	1	NUM
fbem-20458	48	12	,	,	PUNCT
fbem-20458	48	13	and	and	CCONJ
fbem-20458	48	14	the	the	DET
fbem-20458	48	15	change	change	NOUN
fbem-20458	48	16	in	in	ADP
fbem-20458	48	17	the	the	DET
fbem-20458	48	18	value	value	NOUN
fbem-20458	48	19	can	can	AUX
fbem-20458	48	20	reflect	reflect	VERB
fbem-20458	48	21	that	that	SCONJ
fbem-20458	48	22	the	the	DET
fbem-20458	48	23	profit	profit	NOUN
fbem-20458	48	24	earned	earn	VERB
fbem-20458	48	25	by	by	ADP
fbem-20458	48	26	supor	supor	NOUN
fbem-20458	48	27	in	in	ADP
fbem-20458	48	28	these	these	DET
fbem-20458	48	29	years	year	NOUN
fbem-20458	48	30	can	can	AUX
fbem-20458	48	31	not	not	PART
fbem-20458	48	32	be	be	AUX
fbem-20458	48	33	enough	enough	ADJ
fbem-20458	48	34	to	to	PART
fbem-20458	48	35	pay	pay	VERB
fbem-20458	48	36	the	the	DET
fbem-20458	48	37	interest	interest	NOUN
fbem-20458	48	38	of	of	ADP
fbem-20458	48	39	the	the	DET
fbem-20458	48	40	enterprise	enterprise	NOUN
fbem-20458	48	41	,	,	PUNCT
fbem-20458	48	42	and	and	CCONJ
fbem-20458	48	43	its	its	PRON
fbem-20458	48	44	long	long	ADJ
fbem-20458	48	45	-	-	PUNCT
fbem-20458	48	46	term	term	NOUN
fbem-20458	48	47	solvency	solvency	NOUN
fbem-20458	48	48	needs	need	VERB
fbem-20458	48	49	to	to	PART
fbem-20458	48	50	be	be	AUX
fbem-20458	48	51	improved	improve	VERB
fbem-20458	48	52	.	.	PUNCT
fbem-20458	49	1	3.1.3	3.1.3	X
fbem-20458	49	2	.	.	PUNCT
fbem-20458	49	3	analysis	analysis	NOUN
fbem-20458	49	4	of	of	ADP
fbem-20458	49	5	working	work	VERB
fbem-20458	49	6	capacity	capacity	NOUN
fbem-20458	49	7	indicators	indicator	NOUN
fbem-20458	49	8	operating	operate	VERB
fbem-20458	49	9	capacity	capacity	NOUN
fbem-20458	49	10	refers	refer	VERB
fbem-20458	49	11	to	to	ADP
fbem-20458	49	12	the	the	DET
fbem-20458	49	13	ability	ability	NOUN
fbem-20458	49	14	of	of	ADP
fbem-20458	49	15	an	an	DET
fbem-20458	49	16	enterprise	enterprise	NOUN
fbem-20458	49	17	to	to	PART
fbem-20458	49	18	maintain	maintain	VERB
fbem-20458	49	19	its	its	PRON
fbem-20458	49	20	operation	operation	NOUN
fbem-20458	49	21	and	and	CCONJ
fbem-20458	49	22	make	make	VERB
fbem-20458	49	23	profits	profit	NOUN
fbem-20458	49	24	,	,	PUNCT
fbem-20458	49	25	and	and	CCONJ
fbem-20458	49	26	is	be	AUX
fbem-20458	49	27	judged	judge	VERB
fbem-20458	49	28	by	by	ADP
fbem-20458	49	29	the	the	DET
fbem-20458	49	30	amount	amount	NOUN
fbem-20458	49	31	of	of	ADP
fbem-20458	49	32	profit	profit	NOUN
fbem-20458	49	33	that	that	PRON
fbem-20458	49	34	can	can	AUX
fbem-20458	49	35	be	be	AUX
fbem-20458	49	36	made	make	VERB
fbem-20458	49	37	from	from	ADP
fbem-20458	49	38	the	the	DET
fbem-20458	49	39	current	current	ADJ
fbem-20458	49	40	assets	asset	NOUN
fbem-20458	49	41	of	of	ADP
fbem-20458	49	42	the	the	DET
fbem-20458	49	43	enterprise	enterprise	NOUN
fbem-20458	49	44	.	.	PUNCT
fbem-20458	50	1	the	the	DET
fbem-20458	50	2	strength	strength	NOUN
fbem-20458	50	3	of	of	ADP
fbem-20458	50	4	the	the	DET
fbem-20458	50	5	operating	operating	NOUN
fbem-20458	50	6	capacity	capacity	NOUN
fbem-20458	50	7	depends	depend	VERB
fbem-20458	50	8	not	not	PART
fbem-20458	50	9	only	only	ADV
fbem-20458	50	10	on	on	ADP
fbem-20458	50	11	the	the	DET
fbem-20458	50	12	management	management	NOUN
fbem-20458	50	13	of	of	ADP
fbem-20458	50	14	the	the	DET
fbem-20458	50	15	enterprise	enterprise	NOUN
fbem-20458	50	16	,	,	PUNCT
fbem-20458	50	17	but	but	CCONJ
fbem-20458	50	18	also	also	ADV
fbem-20458	50	19	on	on	ADP
fbem-20458	50	20	the	the	DET
fbem-20458	50	21	co	co	NOUN
fbem-20458	50	22	-	-	NOUN
fbem-20458	50	23	operation	operation	NOUN
fbem-20458	50	24	between	between	ADP
fbem-20458	50	25	various	various	ADJ
fbem-20458	50	26	departments	department	NOUN
fbem-20458	50	27	of	of	ADP
fbem-20458	50	28	the	the	DET
fbem-20458	50	29	enterprise	enterprise	NOUN
fbem-20458	50	30	and	and	CCONJ
fbem-20458	50	31	the	the	DET
fbem-20458	50	32	efficiency	efficiency	NOUN
fbem-20458	50	33	of	of	ADP
fbem-20458	50	34	the	the	DET
fbem-20458	50	35	employees	employee	NOUN
fbem-20458	50	36	.	.	PUNCT
fbem-20458	51	1	therefore	therefore	ADV
fbem-20458	51	2	,	,	PUNCT
fbem-20458	51	3	the	the	DET
fbem-20458	51	4	operating	operating	NOUN
fbem-20458	51	5	capacity	capacity	NOUN
fbem-20458	51	6	of	of	ADP
fbem-20458	51	7	a	a	DET
fbem-20458	51	8	firm	firm	NOUN
fbem-20458	51	9	plays	play	VERB
fbem-20458	51	10	a	a	DET
fbem-20458	51	11	decisive	decisive	ADJ
fbem-20458	51	12	role	role	NOUN
fbem-20458	51	13	in	in	ADP
fbem-20458	51	14	its	its	PRON
fbem-20458	51	15	ability	ability	NOUN
fbem-20458	51	16	to	to	PART
fbem-20458	51	17	service	service	VERB
fbem-20458	51	18	its	its	PRON
fbem-20458	51	19	debt	debt	NOUN
fbem-20458	51	20	and	and	CCONJ
fbem-20458	51	21	make	make	VERB
fbem-20458	51	22	a	a	DET
fbem-20458	51	23	profit	profit	NOUN
fbem-20458	51	24	.	.	PUNCT
fbem-20458	52	1	table	table	NOUN
fbem-20458	52	2	3	3	NUM
fbem-20458	52	3	reflects	reflect	VERB
fbem-20458	52	4	the	the	DET
fbem-20458	52	5	various	various	ADJ
fbem-20458	52	6	indicators	indicator	NOUN
fbem-20458	52	7	of	of	ADP
fbem-20458	52	8	operating	operate	VERB
fbem-20458	52	9	capacity	capacity	NOUN
fbem-20458	52	10	in	in	ADP
fbem-20458	52	11	the	the	DET
fbem-20458	52	12	performance	performance	NOUN
fbem-20458	52	13	evaluation	evaluation	NOUN
fbem-20458	52	14	of	of	ADP
fbem-20458	52	15	su	su	PROPN
fbem-20458	52	16	in	in	ADP
fbem-20458	52	17	2018	2018	NUM
fbem-20458	52	18	-	-	SYM
fbem-20458	52	19	2022	2022	NUM
fbem-20458	52	20	.	.	PUNCT
fbem-20458	53	1	116	116	NUM
fbem-20458	53	2	table	table	NOUN
fbem-20458	53	3	3	3	NUM
fbem-20458	53	4	.	.	PUNCT
fbem-20458	53	5	operating	operating	NOUN
fbem-20458	53	6	capacity	capacity	NOUN
fbem-20458	53	7	indicators	indicator	NOUN
fbem-20458	53	8	for	for	ADP
fbem-20458	53	9	supor	supor	NOUN
fbem-20458	53	10	2018	2018	NUM
fbem-20458	53	11	-	-	SYM
fbem-20458	53	12	2022	2022	NUM
fbem-20458	53	13	indicator	indicator	NOUN
fbem-20458	53	14	year	year	NOUN
fbem-20458	53	15	2018	2018	NUM
fbem-20458	53	16	2019	2019	NUM
fbem-20458	53	17	2020	2020	NUM
fbem-20458	53	18	2021	2021	NUM
fbem-20458	53	19	2022	2022	NUM
fbem-20458	53	20	inventory	inventory	NOUN
fbem-20458	53	21	turnover	turnover	NOUN
fbem-20458	53	22	(	(	PUNCT
fbem-20458	53	23	times	time	NOUN
fbem-20458	53	24	)	)	PUNCT
fbem-20458	53	25	5.41	5.41	NUM
fbem-20458	53	26	5.93	5.93	NUM
fbem-20458	53	27	5.88	5.88	NUM
fbem-20458	53	28	6.04	6.04	NUM
fbem-20458	53	29	5.35	5.35	NUM
fbem-20458	53	30	accounts	account	NOUN
fbem-20458	53	31	receivable	receivable	ADJ
fbem-20458	53	32	turnover	turnover	NOUN
fbem-20458	53	33	(	(	PUNCT
fbem-20458	53	34	times	time	NOUN
fbem-20458	53	35	)	)	PUNCT
fbem-20458	53	36	7.75	7.75	NUM
fbem-20458	53	37	8.79	8.79	NUM
fbem-20458	53	38	8.16	8.16	NUM
fbem-20458	53	39	8.23	8.23	NUM
fbem-20458	53	40	8.54	8.54	NUM
fbem-20458	53	41	current	current	ADJ
fbem-20458	53	42	assets	asset	NOUN
fbem-20458	53	43	turnover	turnover	NOUN
fbem-20458	53	44	ratio	ratio	NOUN
fbem-20458	53	45	(	(	PUNCT
fbem-20458	53	46	times	time	NOUN
fbem-20458	53	47	)	)	PUNCT
fbem-20458	53	48	1.98	1.98	NUM
fbem-20458	53	49	2.01	2.01	NUM
fbem-20458	53	50	1.84	1.84	NUM
fbem-20458	53	51	1.93	1.93	NUM
fbem-20458	53	52	2.11	2.11	NUM
fbem-20458	53	53	total	total	ADJ
fbem-20458	53	54	assets	asset	NOUN
fbem-20458	53	55	turnover	turnover	NOUN
fbem-20458	53	56	ratio	ratio	NOUN
fbem-20458	53	57	(	(	PUNCT
fbem-20458	53	58	times	time	NOUN
fbem-20458	53	59	)	)	PUNCT
fbem-20458	53	60	1.78	1.78	NUM
fbem-20458	53	61	1.77	1.77	NUM
fbem-20458	53	62	1.54	1.54	NUM
fbem-20458	53	63	1.65	1.65	NUM
fbem-20458	53	64	1.5	1.5	NUM
fbem-20458	53	65	as	as	SCONJ
fbem-20458	53	66	can	can	AUX
fbem-20458	53	67	be	be	AUX
fbem-20458	53	68	seen	see	VERB
fbem-20458	53	69	from	from	ADP
fbem-20458	53	70	table	table	NOUN
fbem-20458	53	71	3	3	NUM
fbem-20458	53	72	,	,	PUNCT
fbem-20458	53	73	the	the	DET
fbem-20458	53	74	current	current	ADJ
fbem-20458	53	75	assets	asset	NOUN
fbem-20458	53	76	turnover	turnover	NOUN
fbem-20458	53	77	ratio	ratio	NOUN
fbem-20458	53	78	and	and	CCONJ
fbem-20458	53	79	accounts	account	VERB
fbem-20458	53	80	receivable	receivable	ADJ
fbem-20458	53	81	turnover	turnover	NOUN
fbem-20458	53	82	ratio	ratio	NOUN
fbem-20458	53	83	fluctuated	fluctuate	VERB
fbem-20458	53	84	but	but	CCONJ
fbem-20458	53	85	approached	approach	VERB
fbem-20458	53	86	to	to	ADP
fbem-20458	53	87	a	a	DET
fbem-20458	53	88	good	good	ADJ
fbem-20458	53	89	value	value	NOUN
fbem-20458	53	90	year	year	NOUN
fbem-20458	53	91	by	by	ADP
fbem-20458	53	92	year	year	NOUN
fbem-20458	53	93	,	,	PUNCT
fbem-20458	53	94	the	the	DET
fbem-20458	53	95	total	total	ADJ
fbem-20458	53	96	assets	asset	NOUN
fbem-20458	53	97	turnover	turnover	NOUN
fbem-20458	53	98	ratio	ratio	NOUN
fbem-20458	53	99	showed	show	VERB
fbem-20458	53	100	a	a	DET
fbem-20458	53	101	fluctuating	fluctuate	VERB
fbem-20458	53	102	downward	downward	ADJ
fbem-20458	53	103	trend	trend	NOUN
fbem-20458	53	104	,	,	PUNCT
fbem-20458	53	105	while	while	SCONJ
fbem-20458	53	106	the	the	DET
fbem-20458	53	107	inventory	inventory	NOUN
fbem-20458	53	108	turnover	turnover	NOUN
fbem-20458	53	109	ratio	ratio	NOUN
fbem-20458	53	110	has	have	AUX
fbem-20458	53	111	been	be	AUX
fbem-20458	53	112	fluctuating	fluctuate	VERB
fbem-20458	53	113	in	in	ADP
fbem-20458	53	114	the	the	DET
fbem-20458	53	115	last	last	ADJ
fbem-20458	53	116	five	five	NUM
fbem-20458	53	117	years	year	NOUN
fbem-20458	53	118	.	.	PUNCT
fbem-20458	54	1	in	in	ADP
fbem-20458	54	2	the	the	DET
fbem-20458	54	3	study	study	NOUN
fbem-20458	54	4	period	period	NOUN
fbem-20458	54	5	,	,	PUNCT
fbem-20458	54	6	the	the	DET
fbem-20458	54	7	current	current	ADJ
fbem-20458	54	8	assets	asset	NOUN
fbem-20458	54	9	and	and	CCONJ
fbem-20458	54	10	accounts	account	VERB
fbem-20458	54	11	receivable	receivable	ADJ
fbem-20458	54	12	turnover	turnover	NOUN
fbem-20458	54	13	ratio	ratio	NOUN
fbem-20458	54	14	of	of	ADP
fbem-20458	54	15	supor	supor	NOUN
fbem-20458	54	16	have	have	AUX
fbem-20458	54	17	been	be	AUX
fbem-20458	54	18	improved	improve	VERB
fbem-20458	54	19	,	,	PUNCT
fbem-20458	54	20	but	but	CCONJ
fbem-20458	54	21	the	the	DET
fbem-20458	54	22	value	value	NOUN
fbem-20458	54	23	is	be	AUX
fbem-20458	54	24	lower	low	ADJ
fbem-20458	54	25	compared	compare	VERB
fbem-20458	54	26	with	with	ADP
fbem-20458	54	27	the	the	DET
fbem-20458	54	28	leading	lead	VERB
fbem-20458	54	29	enterprises	enterprise	NOUN
fbem-20458	54	30	of	of	ADP
fbem-20458	54	31	gree	gree	PROPN
fbem-20458	54	32	america	america	PROPN
fbem-20458	54	33	,	,	PUNCT
fbem-20458	54	34	indicating	indicate	VERB
fbem-20458	54	35	that	that	SCONJ
fbem-20458	54	36	there	there	PRON
fbem-20458	54	37	is	be	VERB
fbem-20458	54	38	room	room	NOUN
fbem-20458	54	39	for	for	ADP
fbem-20458	54	40	improvement	improvement	NOUN
fbem-20458	54	41	in	in	ADP
fbem-20458	54	42	the	the	DET
fbem-20458	54	43	overall	overall	ADJ
fbem-20458	54	44	operating	operating	NOUN
fbem-20458	54	45	capacity	capacity	NOUN
fbem-20458	54	46	.	.	PUNCT
fbem-20458	55	1	3.1.4	3.1.4	X
fbem-20458	55	2	.	.	PUNCT
fbem-20458	56	1	analysis	analysis	NOUN
fbem-20458	56	2	of	of	ADP
fbem-20458	56	3	development	development	NOUN
fbem-20458	56	4	capacity	capacity	NOUN
fbem-20458	56	5	indicators	indicator	NOUN
fbem-20458	56	6	the	the	DET
fbem-20458	56	7	analysis	analysis	NOUN
fbem-20458	56	8	of	of	ADP
fbem-20458	56	9	enterprise	enterprise	NOUN
fbem-20458	56	10	development	development	NOUN
fbem-20458	56	11	capacity	capacity	NOUN
fbem-20458	56	12	is	be	AUX
fbem-20458	56	13	an	an	DET
fbem-20458	56	14	analysis	analysis	NOUN
fbem-20458	56	15	of	of	ADP
fbem-20458	56	16	the	the	DET
fbem-20458	56	17	enterprise	enterprise	NOUN
fbem-20458	56	18	's	's	PART
fbem-20458	56	19	ability	ability	NOUN
fbem-20458	56	20	to	to	PART
fbem-20458	56	21	expand	expand	VERB
fbem-20458	56	22	its	its	PRON
fbem-20458	56	23	operations	operation	NOUN
fbem-20458	56	24	,	,	PUNCT
fbem-20458	56	25	which	which	PRON
fbem-20458	56	26	is	be	AUX
fbem-20458	56	27	used	use	VERB
fbem-20458	56	28	to	to	PART
fbem-20458	56	29	examine	examine	VERB
fbem-20458	56	30	the	the	DET
fbem-20458	56	31	enterprise	enterprise	NOUN
fbem-20458	56	32	's	's	PART
fbem-20458	56	33	ability	ability	NOUN
fbem-20458	56	34	to	to	PART
fbem-20458	56	35	expand	expand	VERB
fbem-20458	56	36	its	its	PRON
fbem-20458	56	37	operations	operation	NOUN
fbem-20458	56	38	through	through	ADP
fbem-20458	56	39	year	year	NOUN
fbem-20458	56	40	-	-	PUNCT
fbem-20458	56	41	on	on	ADP
fbem-20458	56	42	-	-	PUNCT
fbem-20458	56	43	year	year	NOUN
fbem-20458	56	44	increase	increase	NOUN
fbem-20458	56	45	in	in	ADP
fbem-20458	56	46	earnings	earning	NOUN
fbem-20458	56	47	or	or	CCONJ
fbem-20458	56	48	obtaining	obtain	VERB
fbem-20458	56	49	funds	fund	NOUN
fbem-20458	56	50	through	through	ADP
fbem-20458	56	51	other	other	ADJ
fbem-20458	56	52	financing	financing	NOUN
fbem-20458	56	53	methods	method	NOUN
fbem-20458	56	54	.	.	PUNCT
fbem-20458	57	1	enterprise	enterprise	NOUN
fbem-20458	57	2	development	development	NOUN
fbem-20458	57	3	capability	capability	NOUN
fbem-20458	57	4	refers	refer	VERB
fbem-20458	57	5	to	to	ADP
fbem-20458	57	6	the	the	DET
fbem-20458	57	7	future	future	ADJ
fbem-20458	57	8	development	development	NOUN
fbem-20458	57	9	trend	trend	NOUN
fbem-20458	57	10	and	and	CCONJ
fbem-20458	57	11	development	development	NOUN
fbem-20458	57	12	speed	speed	NOUN
fbem-20458	57	13	of	of	ADP
fbem-20458	57	14	an	an	DET
fbem-20458	57	15	enterprise	enterprise	NOUN
fbem-20458	57	16	,	,	PUNCT
fbem-20458	57	17	including	include	VERB
fbem-20458	57	18	the	the	DET
fbem-20458	57	19	expansion	expansion	NOUN
fbem-20458	57	20	of	of	ADP
fbem-20458	57	21	enterprise	enterprise	NOUN
fbem-20458	57	22	scale	scale	NOUN
fbem-20458	57	23	and	and	CCONJ
fbem-20458	57	24	the	the	DET
fbem-20458	57	25	increase	increase	NOUN
fbem-20458	57	26	of	of	ADP
fbem-20458	57	27	profit	profit	NOUN
fbem-20458	57	28	and	and	CCONJ
fbem-20458	57	29	owner	owner	NOUN
fbem-20458	57	30	's	's	PART
fbem-20458	57	31	equity[5	equity[5	NOUN
fbem-20458	57	32	]	]	PUNCT
fbem-20458	57	33	.	.	PUNCT
fbem-20458	58	1	enterprise	enterprise	NOUN
fbem-20458	58	2	development	development	NOUN
fbem-20458	58	3	capability	capability	NOUN
fbem-20458	58	4	is	be	AUX
fbem-20458	58	5	the	the	DET
fbem-20458	58	6	ability	ability	NOUN
fbem-20458	58	7	to	to	PART
fbem-20458	58	8	continue	continue	VERB
fbem-20458	58	9	to	to	PART
fbem-20458	58	10	grow	grow	VERB
fbem-20458	58	11	the	the	DET
fbem-20458	58	12	enterprise	enterprise	NOUN
fbem-20458	58	13	's	's	PART
fbem-20458	58	14	asset	asset	NOUN
fbem-20458	58	15	size	size	NOUN
fbem-20458	58	16	,	,	PUNCT
fbem-20458	58	17	profitability	profitability	NOUN
fbem-20458	58	18	and	and	CCONJ
fbem-20458	58	19	market	market	NOUN
fbem-20458	58	20	share	share	NOUN
fbem-20458	58	21	with	with	ADP
fbem-20458	58	22	changes	change	NOUN
fbem-20458	58	23	in	in	ADP
fbem-20458	58	24	the	the	DET
fbem-20458	58	25	market	market	NOUN
fbem-20458	58	26	environment	environment	NOUN
fbem-20458	58	27	,	,	PUNCT
fbem-20458	58	28	reflecting	reflect	VERB
fbem-20458	58	29	the	the	DET
fbem-20458	58	30	enterprise	enterprise	NOUN
fbem-20458	58	31	's	's	PART
fbem-20458	58	32	future	future	ADJ
fbem-20458	58	33	development	development	NOUN
fbem-20458	58	34	prospects	prospect	NOUN
fbem-20458	58	35	.	.	PUNCT
fbem-20458	59	1	the	the	DET
fbem-20458	59	2	following	follow	VERB
fbem-20458	59	3	table	table	NOUN
fbem-20458	59	4	shows	show	VERB
fbem-20458	59	5	the	the	DET
fbem-20458	59	6	calculation	calculation	NOUN
fbem-20458	59	7	results	result	NOUN
fbem-20458	59	8	of	of	ADP
fbem-20458	59	9	the	the	DET
fbem-20458	59	10	indicators	indicator	NOUN
fbem-20458	59	11	related	relate	VERB
fbem-20458	59	12	to	to	ADP
fbem-20458	59	13	the	the	DET
fbem-20458	59	14	development	development	NOUN
fbem-20458	59	15	capacity	capacity	NOUN
fbem-20458	59	16	of	of	ADP
fbem-20458	59	17	su	su	PROPN
fbem-20458	59	18	in	in	ADP
fbem-20458	59	19	2018	2018	NUM
fbem-20458	59	20	-	-	SYM
fbem-20458	59	21	2022	2022	NUM
fbem-20458	59	22	.	.	PUNCT
fbem-20458	60	1	table	table	NOUN
fbem-20458	60	2	4	4	NUM
fbem-20458	60	3	.	.	PUNCT
fbem-20458	61	1	capacity	capacity	NOUN
fbem-20458	61	2	development	development	NOUN
fbem-20458	61	3	indicators	indicator	NOUN
fbem-20458	61	4	for	for	ADP
fbem-20458	61	5	supor	supor	NOUN
fbem-20458	61	6	2018	2018	NUM
fbem-20458	61	7	-	-	SYM
fbem-20458	61	8	2022	2022	NUM
fbem-20458	61	9	indicator	indicator	NOUN
fbem-20458	61	10	year	year	NOUN
fbem-20458	61	11	2018	2018	NUM
fbem-20458	61	12	2019	2019	NUM
fbem-20458	61	13	2020	2020	NUM
fbem-20458	61	14	2021	2021	NUM
fbem-20458	61	15	2022	2022	NUM
fbem-20458	61	16	growth	growth	NOUN
fbem-20458	61	17	rate	rate	NOUN
fbem-20458	61	18	of	of	ADP
fbem-20458	61	19	operating	operate	VERB
fbem-20458	61	20	income(%	income(%	NOUN
fbem-20458	61	21	)	)	PUNCT
fbem-20458	61	22	22.75	22.75	NUM
fbem-20458	61	23	11.22	11.22	NUM
fbem-20458	61	24	-6.33	-6.33	NUM
fbem-20458	61	25	16.07	16.07	NUM
fbem-20458	61	26	-6.55	-6.55	NUM
fbem-20458	61	27	net	net	ADJ
fbem-20458	61	28	profit	profit	NOUN
fbem-20458	61	29	growth	growth	NOUN
fbem-20458	61	30	rate(%	rate(%	NOUN
fbem-20458	61	31	)	)	PUNCT
fbem-20458	61	32	25.91	25.91	NUM
fbem-20458	61	33	14.79	14.79	NUM
fbem-20458	61	34	-3.84	-3.84	NUM
fbem-20458	61	35	5.29	5.29	NUM
fbem-20458	61	36	6.36	6.36	NUM
fbem-20458	61	37	total	total	ADJ
fbem-20458	61	38	assets	asset	NOUN
fbem-20458	61	39	growth	growth	NOUN
fbem-20458	61	40	rate(%	rate(%	NOUN
fbem-20458	61	41	)	)	PUNCT
fbem-20458	61	42	15.93	15.93	NUM
fbem-20458	61	43	11.42	11.42	NUM
fbem-20458	61	44	3.75	3.75	NUM
fbem-20458	61	45	13.07	13.07	NUM
fbem-20458	61	46	-6.81	-6.81	NOUN
fbem-20458	61	47	comprehensive	comprehensive	ADJ
fbem-20458	61	48	view	view	NOUN
fbem-20458	61	49	of	of	ADP
fbem-20458	61	50	the	the	DET
fbem-20458	61	51	enterprise	enterprise	NOUN
fbem-20458	61	52	's	's	PART
fbem-20458	61	53	indicators	indicator	NOUN
fbem-20458	61	54	related	relate	VERB
fbem-20458	61	55	to	to	ADP
fbem-20458	61	56	this	this	DET
fbem-20458	61	57	ability	ability	NOUN
fbem-20458	61	58	is	be	AUX
fbem-20458	61	59	not	not	PART
fbem-20458	61	60	stable	stable	ADJ
fbem-20458	61	61	,	,	PUNCT
fbem-20458	61	62	operating	operate	VERB
fbem-20458	61	63	income	income	NOUN
fbem-20458	61	64	growth	growth	NOUN
fbem-20458	61	65	rate	rate	NOUN
fbem-20458	61	66	,	,	PUNCT
fbem-20458	61	67	net	net	ADJ
fbem-20458	61	68	profit	profit	NOUN
fbem-20458	61	69	growth	growth	NOUN
fbem-20458	61	70	rate	rate	NOUN
fbem-20458	61	71	and	and	CCONJ
fbem-20458	61	72	total	total	ADJ
fbem-20458	61	73	assets	asset	NOUN
fbem-20458	61	74	growth	growth	NOUN
fbem-20458	61	75	rate	rate	NOUN
fbem-20458	61	76	in	in	ADP
fbem-20458	61	77	the	the	DET
fbem-20458	61	78	past	past	ADJ
fbem-20458	61	79	five	five	NUM
fbem-20458	61	80	years	year	NOUN
fbem-20458	61	81	have	have	AUX
fbem-20458	61	82	shown	show	VERB
fbem-20458	61	83	a	a	DET
fbem-20458	61	84	fluctuating	fluctuate	VERB
fbem-20458	61	85	downward	downward	ADJ
fbem-20458	61	86	trend	trend	NOUN
fbem-20458	61	87	.	.	PUNCT
fbem-20458	62	1	among	among	ADP
fbem-20458	62	2	them	they	PRON
fbem-20458	62	3	,	,	PUNCT
fbem-20458	62	4	the	the	DET
fbem-20458	62	5	net	net	ADJ
fbem-20458	62	6	profit	profit	NOUN
fbem-20458	62	7	growth	growth	NOUN
fbem-20458	62	8	rate	rate	NOUN
fbem-20458	62	9	fell	fall	VERB
fbem-20458	62	10	from	from	ADP
fbem-20458	62	11	25.91	25.91	NUM
fbem-20458	62	12	%	%	NOUN
fbem-20458	62	13	in	in	ADP
fbem-20458	62	14	2018	2018	NUM
fbem-20458	62	15	to	to	ADP
fbem-20458	62	16	6.36	6.36	NUM
fbem-20458	62	17	%	%	NOUN
fbem-20458	62	18	now	now	ADV
fbem-20458	62	19	,	,	PUNCT
fbem-20458	62	20	the	the	DET
fbem-20458	62	21	operating	operate	VERB
fbem-20458	62	22	income	income	NOUN
fbem-20458	62	23	growth	growth	NOUN
fbem-20458	62	24	rate	rate	NOUN
fbem-20458	62	25	and	and	CCONJ
fbem-20458	62	26	the	the	DET
fbem-20458	62	27	total	total	ADJ
fbem-20458	62	28	asset	asset	NOUN
fbem-20458	62	29	turnover	turnover	NOUN
fbem-20458	62	30	ratio	ratio	NOUN
fbem-20458	62	31	both	both	PRON
fbem-20458	62	32	show	show	VERB
fbem-20458	62	33	negative	negative	ADJ
fbem-20458	62	34	growth	growth	NOUN
fbem-20458	62	35	in	in	ADP
fbem-20458	62	36	2022	2022	NUM
fbem-20458	62	37	,	,	PUNCT
fbem-20458	62	38	and	and	CCONJ
fbem-20458	62	39	the	the	DET
fbem-20458	62	40	three	three	NUM
fbem-20458	62	41	indicators	indicator	NOUN
fbem-20458	62	42	show	show	VERB
fbem-20458	62	43	a	a	DET
fbem-20458	62	44	large	large	ADJ
fbem-20458	62	45	gap	gap	NOUN
fbem-20458	62	46	compared	compare	VERB
fbem-20458	62	47	with	with	ADP
fbem-20458	62	48	the	the	DET
fbem-20458	62	49	pre-2020	pre-2020	NOUN
fbem-20458	62	50	period	period	NOUN
fbem-20458	62	51	,	,	PUNCT
fbem-20458	62	52	which	which	PRON
fbem-20458	62	53	indicates	indicate	VERB
fbem-20458	62	54	that	that	SCONJ
fbem-20458	62	55	the	the	DET
fbem-20458	62	56	assets	asset	NOUN
fbem-20458	62	57	of	of	ADP
fbem-20458	62	58	supor	supor	NOUN
fbem-20458	62	59	are	be	AUX
fbem-20458	62	60	shrinking	shrink	VERB
fbem-20458	62	61	,	,	PUNCT
fbem-20458	62	62	and	and	CCONJ
fbem-20458	62	63	the	the	DET
fbem-20458	62	64	development	development	NOUN
fbem-20458	62	65	capacity	capacity	NOUN
fbem-20458	62	66	is	be	AUX
fbem-20458	62	67	weak	weak	ADJ
fbem-20458	62	68	.	.	PUNCT
fbem-20458	63	1	3.2	3.2	NUM
fbem-20458	63	2	.	.	PUNCT
fbem-20458	63	3	deficiencies	deficiency	NOUN
fbem-20458	63	4	in	in	ADP
fbem-20458	63	5	supor	supor	NOUN
fbem-20458	63	6	's	's	PART
fbem-20458	63	7	current	current	ADJ
fbem-20458	63	8	financial	financial	ADJ
fbem-20458	63	9	performance	performance	NOUN
fbem-20458	63	10	evaluation	evaluation	NOUN
fbem-20458	63	11	3.2.1	3.2.1	NUM
fbem-20458	63	12	.	.	PUNCT
fbem-20458	64	1	ignoring	ignore	VERB
fbem-20458	64	2	the	the	DET
fbem-20458	64	3	cost	cost	NOUN
fbem-20458	64	4	of	of	ADP
fbem-20458	64	5	equity	equity	NOUN
fbem-20458	64	6	capital	capital	NOUN
fbem-20458	64	7	supor	supor	NOUN
fbem-20458	64	8	's	's	PART
fbem-20458	64	9	financial	financial	ADJ
fbem-20458	64	10	performance	performance	NOUN
fbem-20458	64	11	evaluation	evaluation	NOUN
fbem-20458	64	12	is	be	AUX
fbem-20458	64	13	based	base	VERB
fbem-20458	64	14	on	on	ADP
fbem-20458	64	15	the	the	DET
fbem-20458	64	16	calculation	calculation	NOUN
fbem-20458	64	17	and	and	CCONJ
fbem-20458	64	18	analysis	analysis	NOUN
fbem-20458	64	19	of	of	ADP
fbem-20458	64	20	financial	financial	ADJ
fbem-20458	64	21	indicators	indicator	NOUN
fbem-20458	64	22	related	relate	VERB
fbem-20458	64	23	to	to	ADP
fbem-20458	64	24	net	net	ADJ
fbem-20458	64	25	profit	profit	NOUN
fbem-20458	64	26	,	,	PUNCT
fbem-20458	64	27	which	which	PRON
fbem-20458	64	28	can	can	AUX
fbem-20458	64	29	be	be	AUX
fbem-20458	64	30	obtained	obtain	VERB
fbem-20458	64	31	directly	directly	ADV
fbem-20458	64	32	from	from	ADP
fbem-20458	64	33	the	the	DET
fbem-20458	64	34	financial	financial	ADJ
fbem-20458	64	35	statements	statement	NOUN
fbem-20458	64	36	,	,	PUNCT
fbem-20458	64	37	intuitive	intuitive	ADJ
fbem-20458	64	38	and	and	CCONJ
fbem-20458	64	39	clear	clear	ADJ
fbem-20458	64	40	,	,	PUNCT
fbem-20458	64	41	so	so	SCONJ
fbem-20458	64	42	the	the	DET
fbem-20458	64	43	enterprise	enterprise	NOUN
fbem-20458	64	44	will	will	AUX
fbem-20458	64	45	choose	choose	VERB
fbem-20458	64	46	this	this	DET
fbem-20458	64	47	kind	kind	NOUN
fbem-20458	64	48	of	of	ADP
fbem-20458	64	49	financial	financial	ADJ
fbem-20458	64	50	data	datum	NOUN
fbem-20458	64	51	.	.	PUNCT
fbem-20458	65	1	however	however	ADV
fbem-20458	65	2	,	,	PUNCT
fbem-20458	65	3	this	this	DET
fbem-20458	65	4	method	method	NOUN
fbem-20458	65	5	only	only	ADV
fbem-20458	65	6	takes	take	VERB
fbem-20458	65	7	into	into	ADP
fbem-20458	65	8	account	account	NOUN
fbem-20458	65	9	the	the	DET
fbem-20458	65	10	cost	cost	NOUN
fbem-20458	65	11	of	of	ADP
fbem-20458	65	12	debt	debt	NOUN
fbem-20458	65	13	incurred	incur	VERB
fbem-20458	65	14	by	by	ADP
fbem-20458	65	15	borrowing	borrow	VERB
fbem-20458	65	16	funds	fund	NOUN
fbem-20458	65	17	from	from	ADP
fbem-20458	65	18	debtors	debtor	NOUN
fbem-20458	65	19	,	,	PUNCT
fbem-20458	65	20	and	and	CCONJ
fbem-20458	65	21	does	do	AUX
fbem-20458	65	22	not	not	PART
fbem-20458	65	23	take	take	VERB
fbem-20458	65	24	into	into	ADP
fbem-20458	65	25	account	account	NOUN
fbem-20458	65	26	the	the	DET
fbem-20458	65	27	cost	cost	NOUN
fbem-20458	65	28	of	of	ADP
fbem-20458	65	29	equity	equity	NOUN
fbem-20458	65	30	capital	capital	NOUN
fbem-20458	65	31	incurred	incur	VERB
fbem-20458	65	32	through	through	ADP
fbem-20458	65	33	the	the	DET
fbem-20458	65	34	issuance	issuance	NOUN
fbem-20458	65	35	of	of	ADP
fbem-20458	65	36	shares	share	NOUN
fbem-20458	65	37	.	.	PUNCT
fbem-20458	66	1	the	the	DET
fbem-20458	66	2	cost	cost	NOUN
fbem-20458	66	3	of	of	ADP
fbem-20458	66	4	equity	equity	NOUN
fbem-20458	66	5	capital	capital	NOUN
fbem-20458	66	6	is	be	AUX
fbem-20458	66	7	an	an	DET
fbem-20458	66	8	important	important	ADJ
fbem-20458	66	9	component	component	NOUN
fbem-20458	66	10	of	of	ADP
fbem-20458	66	11	a	a	DET
fbem-20458	66	12	business	business	NOUN
fbem-20458	66	13	and	and	CCONJ
fbem-20458	66	14	is	be	AUX
fbem-20458	66	15	the	the	DET
fbem-20458	66	16	cost	cost	NOUN
fbem-20458	66	17	incurred	incur	VERB
fbem-20458	66	18	by	by	ADP
fbem-20458	66	19	a	a	DET
fbem-20458	66	20	business	business	NOUN
fbem-20458	66	21	that	that	PRON
fbem-20458	66	22	receives	receive	VERB
fbem-20458	66	23	funds	fund	NOUN
fbem-20458	66	24	from	from	ADP
fbem-20458	66	25	investors	investor	NOUN
fbem-20458	66	26	.	.	PUNCT
fbem-20458	67	1	the	the	DET
fbem-20458	67	2	enterprise	enterprise	NOUN
fbem-20458	67	3	's	's	PART
fbem-20458	67	4	consideration	consideration	NOUN
fbem-20458	67	5	of	of	ADP
fbem-20458	67	6	net	net	ADJ
fbem-20458	67	7	profit	profit	NOUN
fbem-20458	67	8	needs	need	VERB
fbem-20458	67	9	to	to	PART
fbem-20458	67	10	include	include	VERB
fbem-20458	67	11	all	all	DET
fbem-20458	67	12	costs	cost	NOUN
fbem-20458	67	13	and	and	CCONJ
fbem-20458	67	14	expenses	expense	NOUN
fbem-20458	67	15	,	,	PUNCT
fbem-20458	67	16	and	and	CCONJ
fbem-20458	67	17	the	the	DET
fbem-20458	67	18	calculated	calculate	VERB
fbem-20458	67	19	financial	financial	ADJ
fbem-20458	67	20	performance	performance	NOUN
fbem-20458	67	21	is	be	AUX
fbem-20458	67	22	the	the	DET
fbem-20458	67	23	real	real	ADJ
fbem-20458	67	24	business	business	NOUN
fbem-20458	67	25	situation	situation	NOUN
fbem-20458	67	26	of	of	ADP
fbem-20458	67	27	the	the	DET
fbem-20458	67	28	enterprise	enterprise	NOUN
fbem-20458	67	29	.	.	PUNCT
fbem-20458	68	1	under	under	ADP
fbem-20458	68	2	the	the	DET
fbem-20458	68	3	traditional	traditional	ADJ
fbem-20458	68	4	financial	financial	ADJ
fbem-20458	68	5	performance	performance	NOUN
fbem-20458	68	6	evaluation	evaluation	NOUN
fbem-20458	68	7	,	,	PUNCT
fbem-20458	68	8	the	the	DET
fbem-20458	68	9	enterprise	enterprise	NOUN
fbem-20458	68	10	thinks	think	VERB
fbem-20458	68	11	that	that	SCONJ
fbem-20458	68	12	it	it	PRON
fbem-20458	68	13	can	can	AUX
fbem-20458	68	14	use	use	VERB
fbem-20458	68	15	the	the	DET
fbem-20458	68	16	funds	fund	NOUN
fbem-20458	68	17	invested	invest	VERB
fbem-20458	68	18	by	by	ADP
fbem-20458	68	19	the	the	DET
fbem-20458	68	20	shareholders	shareholder	NOUN
fbem-20458	68	21	for	for	ADP
fbem-20458	68	22	free	free	ADJ
fbem-20458	68	23	and	and	CCONJ
fbem-20458	68	24	does	do	AUX
fbem-20458	68	25	not	not	PART
fbem-20458	68	26	need	need	VERB
fbem-20458	68	27	to	to	PART
fbem-20458	68	28	pay	pay	VERB
fbem-20458	68	29	interest	interest	NOUN
fbem-20458	68	30	,	,	PUNCT
fbem-20458	68	31	so	so	SCONJ
fbem-20458	68	32	it	it	PRON
fbem-20458	68	33	thinks	think	VERB
fbem-20458	68	34	that	that	SCONJ
fbem-20458	68	35	there	there	PRON
fbem-20458	68	36	is	be	VERB
fbem-20458	68	37	no	no	DET
fbem-20458	68	38	cost	cost	NOUN
fbem-20458	68	39	of	of	ADP
fbem-20458	68	40	capital	capital	NOUN
fbem-20458	68	41	for	for	ADP
fbem-20458	68	42	this	this	DET
fbem-20458	68	43	part	part	NOUN
fbem-20458	68	44	of	of	ADP
fbem-20458	68	45	the	the	DET
fbem-20458	68	46	funds[6	funds[6	NOUN
fbem-20458	68	47	]	]	X
fbem-20458	68	48	.	.	PUNCT
fbem-20458	69	1	however	however	ADV
fbem-20458	69	2	,	,	PUNCT
fbem-20458	69	3	when	when	SCONJ
fbem-20458	69	4	the	the	DET
fbem-20458	69	5	shareholders	shareholder	NOUN
fbem-20458	69	6	deposit	deposit	VERB
fbem-20458	69	7	this	this	DET
fbem-20458	69	8	capital	capital	NOUN
fbem-20458	69	9	into	into	ADP
fbem-20458	69	10	the	the	DET
fbem-20458	69	11	bank	bank	NOUN
fbem-20458	69	12	or	or	CCONJ
fbem-20458	69	13	make	make	VERB
fbem-20458	69	14	other	other	ADJ
fbem-20458	69	15	capital	capital	NOUN
fbem-20458	69	16	investment	investment	NOUN
fbem-20458	69	17	,	,	PUNCT
fbem-20458	69	18	the	the	DET
fbem-20458	69	19	shareholders	shareholder	NOUN
fbem-20458	69	20	will	will	AUX
fbem-20458	69	21	get	get	VERB
fbem-20458	69	22	the	the	DET
fbem-20458	69	23	income	income	NOUN
fbem-20458	69	24	,	,	PUNCT
fbem-20458	69	25	so	so	SCONJ
fbem-20458	69	26	the	the	DET
fbem-20458	69	27	enterprise	enterprise	NOUN
fbem-20458	69	28	should	should	AUX
fbem-20458	69	29	be	be	AUX
fbem-20458	69	30	included	include	VERB
fbem-20458	69	31	in	in	ADP
fbem-20458	69	32	the	the	DET
fbem-20458	69	33	cost	cost	NOUN
fbem-20458	69	34	of	of	ADP
fbem-20458	69	35	equity	equity	NOUN
fbem-20458	69	36	capital	capital	NOUN
fbem-20458	69	37	.	.	PUNCT
fbem-20458	70	1	when	when	SCONJ
fbem-20458	70	2	the	the	DET
fbem-20458	70	3	enterprise	enterprise	NOUN
fbem-20458	70	4	lacks	lack	VERB
fbem-20458	70	5	the	the	DET
fbem-20458	70	6	calculation	calculation	NOUN
fbem-20458	70	7	of	of	ADP
fbem-20458	70	8	the	the	DET
fbem-20458	70	9	cost	cost	NOUN
fbem-20458	70	10	of	of	ADP
fbem-20458	70	11	equity	equity	NOUN
fbem-20458	70	12	capital	capital	NOUN
fbem-20458	70	13	,	,	PUNCT
fbem-20458	70	14	the	the	DET
fbem-20458	70	15	profit	profit	NOUN
fbem-20458	70	16	calculated	calculate	VERB
fbem-20458	70	17	by	by	ADP
fbem-20458	70	18	the	the	DET
fbem-20458	70	19	enterprise	enterprise	NOUN
fbem-20458	70	20	is	be	AUX
fbem-20458	70	21	on	on	ADP
fbem-20458	70	22	the	the	DET
fbem-20458	70	23	high	high	ADJ
fbem-20458	70	24	side	side	NOUN
fbem-20458	70	25	,	,	PUNCT
fbem-20458	70	26	resulting	result	VERB
fbem-20458	70	27	in	in	ADP
fbem-20458	70	28	distortion	distortion	NOUN
fbem-20458	70	29	of	of	ADP
fbem-20458	70	30	accounting	accounting	NOUN
fbem-20458	70	31	profit	profit	NOUN
fbem-20458	70	32	,	,	PUNCT
fbem-20458	70	33	which	which	PRON
fbem-20458	70	34	can	can	AUX
fbem-20458	70	35	not	not	PART
fbem-20458	70	36	truly	truly	ADV
fbem-20458	70	37	reflect	reflect	VERB
fbem-20458	70	38	the	the	DET
fbem-20458	70	39	financial	financial	ADJ
fbem-20458	70	40	situation	situation	NOUN
fbem-20458	70	41	and	and	CCONJ
fbem-20458	70	42	operation	operation	NOUN
fbem-20458	70	43	of	of	ADP
fbem-20458	70	44	the	the	DET
fbem-20458	70	45	enterprise	enterprise	NOUN
fbem-20458	70	46	,	,	PUNCT
fbem-20458	70	47	thus	thus	ADV
fbem-20458	70	48	leading	lead	VERB
fbem-20458	70	49	to	to	ADP
fbem-20458	70	50	the	the	DET
fbem-20458	70	51	management	management	NOUN
fbem-20458	70	52	to	to	PART
fbem-20458	70	53	feel	feel	VERB
fbem-20458	70	54	optimistic	optimistic	ADJ
fbem-20458	70	55	about	about	ADP
fbem-20458	70	56	the	the	DET
fbem-20458	70	57	business	business	NOUN
fbem-20458	70	58	situation	situation	NOUN
fbem-20458	70	59	of	of	ADP
fbem-20458	70	60	the	the	DET
fbem-20458	70	61	enterprise	enterprise	NOUN
fbem-20458	70	62	and	and	CCONJ
fbem-20458	70	63	make	make	VERB
fbem-20458	70	64	wrong	wrong	ADJ
fbem-20458	70	65	decisions	decision	NOUN
fbem-20458	70	66	,	,	PUNCT
fbem-20458	70	67	which	which	PRON
fbem-20458	70	68	affects	affect	VERB
fbem-20458	70	69	the	the	DET
fbem-20458	70	70	future	future	ADJ
fbem-20458	70	71	development	development	NOUN
fbem-20458	70	72	of	of	ADP
fbem-20458	70	73	the	the	DET
fbem-20458	70	74	enterprise[7	enterprise[7	NOUN
fbem-20458	70	75	]	]	NOUN
fbem-20458	70	76	.	.	PUNCT
fbem-20458	71	1	3.2.2	3.2.2	X
fbem-20458	71	2	.	.	PUNCT
fbem-20458	71	3	easy	easy	ADJ
fbem-20458	71	4	to	to	PART
fbem-20458	71	5	manipulate	manipulate	VERB
fbem-20458	71	6	accounting	accounting	NOUN
fbem-20458	71	7	profits	profit	NOUN
fbem-20458	71	8	supor	supor	NOUN
fbem-20458	71	9	's	's	PART
fbem-20458	71	10	current	current	ADJ
fbem-20458	71	11	performance	performance	NOUN
fbem-20458	71	12	evaluation	evaluation	NOUN
fbem-20458	71	13	system	system	NOUN
fbem-20458	71	14	is	be	AUX
fbem-20458	71	15	based	base	VERB
fbem-20458	71	16	on	on	ADP
fbem-20458	71	17	the	the	DET
fbem-20458	71	18	analysis	analysis	NOUN
fbem-20458	71	19	of	of	ADP
fbem-20458	71	20	the	the	DET
fbem-20458	71	21	enterprise	enterprise	NOUN
fbem-20458	71	22	's	's	PART
fbem-20458	71	23	net	net	ADJ
fbem-20458	71	24	profit	profit	NOUN
fbem-20458	71	25	,	,	PUNCT
fbem-20458	71	26	which	which	PRON
fbem-20458	71	27	is	be	AUX
fbem-20458	71	28	easier	easy	ADJ
fbem-20458	71	29	for	for	SCONJ
fbem-20458	71	30	the	the	DET
fbem-20458	71	31	enterprise	enterprise	NOUN
fbem-20458	71	32	to	to	PART
fbem-20458	71	33	control	control	VERB
fbem-20458	71	34	because	because	SCONJ
fbem-20458	71	35	the	the	DET
fbem-20458	71	36	net	net	ADJ
fbem-20458	71	37	profit	profit	NOUN
fbem-20458	71	38	comes	come	VERB
fbem-20458	71	39	from	from	ADP
fbem-20458	71	40	the	the	DET
fbem-20458	71	41	data	datum	NOUN
fbem-20458	71	42	disclosed	disclose	VERB
fbem-20458	71	43	in	in	ADP
fbem-20458	71	44	the	the	DET
fbem-20458	71	45	enterprise	enterprise	NOUN
fbem-20458	71	46	's	's	PART
fbem-20458	71	47	annual	annual	ADJ
fbem-20458	71	48	report	report	NOUN
fbem-20458	71	49	.	.	PUNCT
fbem-20458	72	1	when	when	SCONJ
fbem-20458	72	2	there	there	PRON
fbem-20458	72	3	are	be	VERB
fbem-20458	72	4	problems	problem	NOUN
fbem-20458	72	5	in	in	ADP
fbem-20458	72	6	the	the	DET
fbem-20458	72	7	operation	operation	NOUN
fbem-20458	72	8	of	of	ADP
fbem-20458	72	9	the	the	DET
fbem-20458	72	10	enterprise	enterprise	NOUN
fbem-20458	72	11	,	,	PUNCT
fbem-20458	72	12	the	the	DET
fbem-20458	72	13	managers	manager	NOUN
fbem-20458	72	14	may	may	AUX
fbem-20458	72	15	change	change	VERB
fbem-20458	72	16	the	the	DET
fbem-20458	72	17	accounting	accounting	NOUN
fbem-20458	72	18	data	datum	NOUN
fbem-20458	72	19	and	and	CCONJ
fbem-20458	72	20	manipulate	manipulate	VERB
fbem-20458	72	21	the	the	DET
fbem-20458	72	22	accounting	accounting	NOUN
fbem-20458	72	23	profit	profit	NOUN
fbem-20458	72	24	through	through	ADP
fbem-20458	72	25	various	various	ADJ
fbem-20458	72	26	methods	method	NOUN
fbem-20458	72	27	in	in	ADP
fbem-20458	72	28	order	order	NOUN
fbem-20458	72	29	for	for	ADP
fbem-20458	72	30	the	the	DET
fbem-20458	72	31	enterprise	enterprise	NOUN
fbem-20458	72	32	not	not	PART
fbem-20458	72	33	to	to	PART
fbem-20458	72	34	be	be	AUX
fbem-20458	72	35	delisted[8	delisted[8	PROPN
fbem-20458	72	36	]	]	PUNCT
fbem-20458	72	37	.	.	PUNCT
fbem-20458	73	1	for	for	ADP
fbem-20458	73	2	example	example	NOUN
fbem-20458	73	3	,	,	PUNCT
fbem-20458	73	4	by	by	ADP
fbem-20458	73	5	adjusting	adjust	VERB
fbem-20458	73	6	accounts	account	NOUN
fbem-20458	73	7	receivable	receivable	ADJ
fbem-20458	73	8	or	or	CCONJ
fbem-20458	73	9	non	non	ADJ
fbem-20458	73	10	-	-	ADJ
fbem-20458	73	11	recurring	recurring	ADJ
fbem-20458	73	12	revenue	revenue	NOUN
fbem-20458	73	13	to	to	PART
fbem-20458	73	14	improve	improve	VERB
fbem-20458	73	15	the	the	DET
fbem-20458	73	16	actual	actual	ADJ
fbem-20458	73	17	income	income	NOUN
fbem-20458	73	18	of	of	ADP
fbem-20458	73	19	the	the	DET
fbem-20458	73	20	enterprise	enterprise	NOUN
fbem-20458	73	21	,	,	PUNCT
fbem-20458	73	22	or	or	CCONJ
fbem-20458	73	23	even	even	ADV
fbem-20458	73	24	directly	directly	ADV
fbem-20458	73	25	change	change	VERB
fbem-20458	73	26	the	the	DET
fbem-20458	73	27	financial	financial	ADJ
fbem-20458	73	28	statement	statement	NOUN
fbem-20458	73	29	data	datum	NOUN
fbem-20458	73	30	of	of	ADP
fbem-20458	73	31	the	the	DET
fbem-20458	73	32	enterprise	enterprise	NOUN
fbem-20458	73	33	,	,	PUNCT
fbem-20458	73	34	making	make	VERB
fbem-20458	73	35	the	the	DET
fbem-20458	73	36	enterprise	enterprise	NOUN
fbem-20458	73	37	's	's	PART
fbem-20458	73	38	financial	financial	ADJ
fbem-20458	73	39	data	datum	NOUN
fbem-20458	73	40	present	present	VERB
fbem-20458	73	41	an	an	DET
fbem-20458	73	42	idealised	idealised	ADJ
fbem-20458	73	43	state	state	NOUN
fbem-20458	73	44	,	,	PUNCT
fbem-20458	73	45	these	these	DET
fbem-20458	73	46	actions	action	NOUN
fbem-20458	73	47	not	not	PART
fbem-20458	73	48	only	only	ADV
fbem-20458	73	49	lead	lead	VERB
fbem-20458	73	50	to	to	ADP
fbem-20458	73	51	distortion	distortion	NOUN
fbem-20458	73	52	of	of	ADP
fbem-20458	73	53	the	the	DET
fbem-20458	73	54	financial	financial	ADJ
fbem-20458	73	55	statements	statement	NOUN
fbem-20458	73	56	,	,	PUNCT
fbem-20458	73	57	but	but	CCONJ
fbem-20458	73	58	also	also	ADV
fbem-20458	73	59	confuse	confuse	VERB
fbem-20458	73	60	more	more	ADJ
fbem-20458	73	61	investors	investor	NOUN
fbem-20458	73	62	,	,	PUNCT
fbem-20458	73	63	and	and	CCONJ
fbem-20458	73	64	bring	bring	VERB
fbem-20458	73	65	losses	loss	NOUN
fbem-20458	73	66	to	to	ADP
fbem-20458	73	67	the	the	DET
fbem-20458	73	68	stakeholders[9	stakeholders[9	NOUN
fbem-20458	73	69	]	]	X
fbem-20458	73	70	.	.	PUNCT
fbem-20458	74	1	3.2.3	3.2.3	X
fbem-20458	74	2	.	.	X
fbem-20458	74	3	ignoring	ignore	VERB
fbem-20458	74	4	non	non	ADJ
fbem-20458	74	5	-	-	ADJ
fbem-20458	74	6	financial	financial	ADJ
fbem-20458	74	7	indicators	indicator	NOUN
fbem-20458	74	8	the	the	DET
fbem-20458	74	9	development	development	NOUN
fbem-20458	74	10	of	of	ADP
fbem-20458	74	11	an	an	DET
fbem-20458	74	12	enterprise	enterprise	NOUN
fbem-20458	74	13	is	be	AUX
fbem-20458	74	14	affected	affect	VERB
fbem-20458	74	15	by	by	ADP
fbem-20458	74	16	many	many	ADJ
fbem-20458	74	17	factors	factor	NOUN
fbem-20458	74	18	,	,	PUNCT
fbem-20458	74	19	such	such	ADJ
fbem-20458	74	20	as	as	ADP
fbem-20458	74	21	the	the	DET
fbem-20458	74	22	external	external	ADJ
fbem-20458	74	23	environment	environment	NOUN
fbem-20458	74	24	,	,	PUNCT
fbem-20458	74	25	development	development	NOUN
fbem-20458	74	26	goals	goal	NOUN
fbem-20458	74	27	,	,	PUNCT
fbem-20458	74	28	strategic	strategic	ADJ
fbem-20458	74	29	direction	direction	NOUN
fbem-20458	74	30	and	and	CCONJ
fbem-20458	74	31	so	so	ADV
fbem-20458	74	32	on	on	ADV
fbem-20458	74	33	.	.	PUNCT
fbem-20458	75	1	therefore	therefore	ADV
fbem-20458	75	2	,	,	PUNCT
fbem-20458	75	3	it	it	PRON
fbem-20458	75	4	is	be	AUX
fbem-20458	75	5	essential	essential	ADJ
fbem-20458	75	6	to	to	PART
fbem-20458	75	7	consider	consider	VERB
fbem-20458	75	8	non	non	ADJ
fbem-20458	75	9	-	-	ADJ
fbem-20458	75	10	financial	financial	ADJ
fbem-20458	75	11	indicators	indicator	NOUN
fbem-20458	75	12	in	in	ADP
fbem-20458	75	13	performance	performance	NOUN
fbem-20458	75	14	evaluation	evaluation	NOUN
fbem-20458	75	15	.	.	PUNCT
fbem-20458	76	1	however	however	ADV
fbem-20458	76	2	,	,	PUNCT
fbem-20458	76	3	from	from	ADP
fbem-20458	76	4	supor	supor	NOUN
fbem-20458	76	5	's	's	PART
fbem-20458	76	6	current	current	ADJ
fbem-20458	76	7	performance	performance	NOUN
fbem-20458	76	8	indicators	indicator	NOUN
fbem-20458	76	9	,	,	PUNCT
fbem-20458	76	10	it	it	PRON
fbem-20458	76	11	can	can	AUX
fbem-20458	76	12	be	be	AUX
fbem-20458	76	13	seen	see	VERB
fbem-20458	76	14	that	that	PRON
fbem-20458	76	15	supor	supor	NOUN
fbem-20458	76	16	's	's	PART
fbem-20458	76	17	performance	performance	NOUN
fbem-20458	76	18	evaluation	evaluation	NOUN
fbem-20458	76	19	indicators	indicator	NOUN
fbem-20458	76	20	are	be	AUX
fbem-20458	76	21	all	all	PRON
fbem-20458	76	22	financial	financial	ADJ
fbem-20458	76	23	indicators	indicator	NOUN
fbem-20458	76	24	.	.	PUNCT
fbem-20458	77	1	the	the	DET
fbem-20458	77	2	traditional	traditional	ADJ
fbem-20458	77	3	financial	financial	ADJ
fbem-20458	77	4	indicators	indicator	NOUN
fbem-20458	77	5	reflect	reflect	VERB
fbem-20458	77	6	the	the	DET
fbem-20458	77	7	past	past	ADJ
fbem-20458	77	8	operating	operating	NOUN
fbem-20458	77	9	conditions	condition	NOUN
fbem-20458	77	10	of	of	ADP
fbem-20458	77	11	the	the	DET
fbem-20458	77	12	enterprise	enterprise	NOUN
fbem-20458	77	13	,	,	PUNCT
fbem-20458	77	14	and	and	CCONJ
fbem-20458	77	15	do	do	AUX
fbem-20458	77	16	117	117	NUM
fbem-20458	77	17	not	not	PART
fbem-20458	77	18	provide	provide	VERB
fbem-20458	77	19	the	the	DET
fbem-20458	77	20	motivation	motivation	NOUN
fbem-20458	77	21	to	to	PART
fbem-20458	77	22	create	create	VERB
fbem-20458	77	23	future	future	ADJ
fbem-20458	77	24	value	value	NOUN
fbem-20458	77	25	.	.	PUNCT
fbem-20458	78	1	nonfinancial	nonfinancial	ADJ
fbem-20458	78	2	indicators	indicator	NOUN
fbem-20458	78	3	,	,	PUNCT
fbem-20458	78	4	on	on	ADP
fbem-20458	78	5	the	the	DET
fbem-20458	78	6	contrary	contrary	NOUN
fbem-20458	78	7	,	,	PUNCT
fbem-20458	78	8	they	they	PRON
fbem-20458	78	9	are	be	AUX
fbem-20458	78	10	often	often	ADV
fbem-20458	78	11	futureoriented	futureoriente	VERB
fbem-20458	78	12	,	,	PUNCT
fbem-20458	78	13	such	such	ADJ
fbem-20458	78	14	as	as	ADP
fbem-20458	78	15	research	research	NOUN
fbem-20458	78	16	and	and	CCONJ
fbem-20458	78	17	development	development	NOUN
fbem-20458	78	18	costs	cost	NOUN
fbem-20458	78	19	,	,	PUNCT
fbem-20458	78	20	according	accord	VERB
fbem-20458	78	21	to	to	ADP
fbem-20458	78	22	corporate	corporate	ADJ
fbem-20458	78	23	accounting	accounting	NOUN
fbem-20458	78	24	standards	standard	NOUN
fbem-20458	78	25	research	research	NOUN
fbem-20458	78	26	and	and	CCONJ
fbem-20458	78	27	development	development	NOUN
fbem-20458	78	28	expenditures	expenditure	NOUN
fbem-20458	78	29	in	in	ADP
fbem-20458	78	30	the	the	DET
fbem-20458	78	31	research	research	NOUN
fbem-20458	78	32	phase	phase	NOUN
fbem-20458	78	33	should	should	AUX
fbem-20458	78	34	be	be	AUX
fbem-20458	78	35	expensed	expense	VERB
fbem-20458	78	36	in	in	ADP
fbem-20458	78	37	the	the	DET
fbem-20458	78	38	income	income	NOUN
fbem-20458	78	39	statement	statement	NOUN
fbem-20458	78	40	,	,	PUNCT
fbem-20458	78	41	but	but	CCONJ
fbem-20458	78	42	once	once	ADV
fbem-20458	78	43	a	a	DET
fbem-20458	78	44	new	new	ADJ
fbem-20458	78	45	product	product	NOUN
fbem-20458	78	46	is	be	AUX
fbem-20458	78	47	successfully	successfully	ADV
fbem-20458	78	48	developed	develop	VERB
fbem-20458	78	49	and	and	CCONJ
fbem-20458	78	50	put	put	VERB
fbem-20458	78	51	into	into	ADP
fbem-20458	78	52	the	the	DET
fbem-20458	78	53	market	market	NOUN
fbem-20458	78	54	,	,	PUNCT
fbem-20458	78	55	it	it	PRON
fbem-20458	78	56	will	will	AUX
fbem-20458	78	57	bring	bring	VERB
fbem-20458	78	58	long	long	ADJ
fbem-20458	78	59	-	-	PUNCT
fbem-20458	78	60	term	term	NOUN
fbem-20458	78	61	benefits	benefit	NOUN
fbem-20458	78	62	to	to	ADP
fbem-20458	78	63	the	the	DET
fbem-20458	78	64	enterprise[10	enterprise[10	PROPN
fbem-20458	78	65	]	]	PUNCT
fbem-20458	78	66	.	.	PUNCT
fbem-20458	79	1	3.2.4	3.2.4	NUM
fbem-20458	79	2	.	.	PUNCT
fbem-20458	79	3	unfavourable	unfavourable	ADJ
fbem-20458	79	4	to	to	ADP
fbem-20458	79	5	the	the	DET
fbem-20458	79	6	long	long	ADJ
fbem-20458	79	7	-	-	PUNCT
fbem-20458	79	8	term	term	NOUN
fbem-20458	79	9	development	development	NOUN
fbem-20458	79	10	of	of	ADP
fbem-20458	79	11	the	the	DET
fbem-20458	79	12	enterprise	enterprise	NOUN
fbem-20458	79	13	in	in	ADP
fbem-20458	79	14	supor	supor	NOUN
fbem-20458	79	15	's	's	PART
fbem-20458	79	16	current	current	ADJ
fbem-20458	79	17	performance	performance	NOUN
fbem-20458	79	18	evaluation	evaluation	NOUN
fbem-20458	79	19	system	system	NOUN
fbem-20458	79	20	,	,	PUNCT
fbem-20458	79	21	the	the	DET
fbem-20458	79	22	profit	profit	NOUN
fbem-20458	79	23	-	-	PUNCT
fbem-20458	79	24	centred	centre	VERB
fbem-20458	79	25	concept	concept	NOUN
fbem-20458	79	26	has	have	VERB
fbem-20458	79	27	problems	problem	NOUN
fbem-20458	79	28	such	such	ADJ
fbem-20458	79	29	as	as	ADP
fbem-20458	79	30	ignoring	ignore	VERB
fbem-20458	79	31	the	the	DET
fbem-20458	79	32	cost	cost	NOUN
fbem-20458	79	33	of	of	ADP
fbem-20458	79	34	equity	equity	NOUN
fbem-20458	79	35	capital	capital	NOUN
fbem-20458	79	36	,	,	PUNCT
fbem-20458	79	37	manipulating	manipulate	VERB
fbem-20458	79	38	accounting	accounting	NOUN
fbem-20458	79	39	profits	profit	NOUN
fbem-20458	79	40	and	and	CCONJ
fbem-20458	79	41	ignoring	ignore	VERB
fbem-20458	79	42	non	non	ADJ
fbem-20458	79	43	-	-	ADJ
fbem-20458	79	44	financial	financial	ADJ
fbem-20458	79	45	indicators	indicator	NOUN
fbem-20458	79	46	.	.	PUNCT
fbem-20458	80	1	if	if	SCONJ
fbem-20458	80	2	the	the	DET
fbem-20458	80	3	enterprise	enterprise	NOUN
fbem-20458	80	4	only	only	ADV
fbem-20458	80	5	blindly	blindly	ADV
fbem-20458	80	6	pursues	pursue	VERB
fbem-20458	80	7	short	short	ADJ
fbem-20458	80	8	-	-	PUNCT
fbem-20458	80	9	term	term	NOUN
fbem-20458	80	10	profits	profit	NOUN
fbem-20458	80	11	,	,	PUNCT
fbem-20458	80	12	maximises	maximise	VERB
fbem-20458	80	13	profits	profit	NOUN
fbem-20458	80	14	through	through	ADP
fbem-20458	80	15	a	a	DET
fbem-20458	80	16	series	series	NOUN
fbem-20458	80	17	of	of	ADP
fbem-20458	80	18	means	mean	NOUN
fbem-20458	80	19	,	,	PUNCT
fbem-20458	80	20	and	and	CCONJ
fbem-20458	80	21	fails	fail	VERB
fbem-20458	80	22	to	to	PART
fbem-20458	80	23	stand	stand	VERB
fbem-20458	80	24	in	in	ADP
fbem-20458	80	25	the	the	DET
fbem-20458	80	26	perspective	perspective	NOUN
fbem-20458	80	27	of	of	ADP
fbem-20458	80	28	longterm	longterm	PROPN
fbem-20458	80	29	development	development	NOUN
fbem-20458	80	30	to	to	PART
fbem-20458	80	31	safeguard	safeguard	VERB
fbem-20458	80	32	the	the	DET
fbem-20458	80	33	interests	interest	NOUN
fbem-20458	80	34	of	of	ADP
fbem-20458	80	35	the	the	DET
fbem-20458	80	36	enterprise	enterprise	NOUN
fbem-20458	80	37	,	,	PUNCT
fbem-20458	80	38	then	then	ADV
fbem-20458	80	39	it	it	PRON
fbem-20458	80	40	may	may	AUX
fbem-20458	80	41	not	not	PART
fbem-20458	80	42	protect	protect	VERB
fbem-20458	80	43	the	the	DET
fbem-20458	80	44	rights	right	NOUN
fbem-20458	80	45	and	and	CCONJ
fbem-20458	80	46	interests	interest	NOUN
fbem-20458	80	47	of	of	ADP
fbem-20458	80	48	shareholders	shareholder	NOUN
fbem-20458	80	49	,	,	PUNCT
fbem-20458	80	50	fail	fail	VERB
fbem-20458	80	51	to	to	PART
fbem-20458	80	52	realise	realise	VERB
fbem-20458	80	53	the	the	DET
fbem-20458	80	54	value	value	NOUN
fbem-20458	80	55	of	of	ADP
fbem-20458	80	56	the	the	DET
fbem-20458	80	57	enterprise	enterprise	NOUN
fbem-20458	80	58	,	,	PUNCT
fbem-20458	80	59	and	and	CCONJ
fbem-20458	80	60	limit	limit	VERB
fbem-20458	80	61	the	the	DET
fbem-20458	80	62	longterm	longterm	ADJ
fbem-20458	80	63	development	development	NOUN
fbem-20458	80	64	of	of	ADP
fbem-20458	80	65	the	the	DET
fbem-20458	80	66	enterprise	enterprise	NOUN
fbem-20458	80	67	.	.	PUNCT
fbem-20458	81	1	4	4	X
fbem-20458	81	2	.	.	X
fbem-20458	81	3	eva	eva	NOUN
fbem-20458	81	4	-	-	PUNCT
fbem-20458	81	5	based	base	VERB
fbem-20458	81	6	evaluation	evaluation	NOUN
fbem-20458	81	7	of	of	ADP
fbem-20458	81	8	financial	financial	ADJ
fbem-20458	81	9	performance	performance	NOUN
fbem-20458	81	10	of	of	ADP
fbem-20458	81	11	supor	supor	NOUN
fbem-20458	81	12	4.1	4.1	NUM
fbem-20458	81	13	.	.	PUNCT
fbem-20458	81	14	basic	basic	ADJ
fbem-20458	81	15	calculation	calculation	NOUN
fbem-20458	81	16	formula	formula	NOUN
fbem-20458	81	17	using	use	VERB
fbem-20458	81	18	the	the	DET
fbem-20458	81	19	data	datum	NOUN
fbem-20458	81	20	from	from	ADP
fbem-20458	81	21	the	the	DET
fbem-20458	81	22	annual	annual	ADJ
fbem-20458	81	23	report	report	NOUN
fbem-20458	81	24	of	of	ADP
fbem-20458	81	25	the	the	DET
fbem-20458	81	26	company	company	NOUN
fbem-20458	81	27	in	in	ADP
fbem-20458	81	28	2018	2018	NUM
fbem-20458	81	29	-	-	SYM
fbem-20458	81	30	2022	2022	NUM
fbem-20458	81	31	,	,	PUNCT
fbem-20458	81	32	the	the	DET
fbem-20458	81	33	eva	eva	NOUN
fbem-20458	81	34	of	of	ADP
fbem-20458	81	35	supor	supor	PROPN
fbem-20458	81	36	is	be	AUX
fbem-20458	81	37	measured	measure	VERB
fbem-20458	81	38	.	.	PUNCT
fbem-20458	82	1	economic	economic	ADJ
fbem-20458	82	2	value	value	NOUN
fbem-20458	82	3	added	add	VERB
fbem-20458	82	4	(	(	PUNCT
fbem-20458	82	5	eva	eva	PROPN
fbem-20458	82	6	)	)	PUNCT
fbem-20458	82	7	=	=	PROPN
fbem-20458	82	8	net	net	ADJ
fbem-20458	82	9	operating	operating	NOUN
fbem-20458	82	10	profit	profit	NOUN
fbem-20458	82	11	after	after	ADP
fbem-20458	82	12	tax	tax	NOUN
fbem-20458	82	13	total	total	ADJ
fbem-20458	82	14	cost	cost	NOUN
fbem-20458	82	15	of	of	ADP
fbem-20458	82	16	capital	capital	NOUN
fbem-20458	82	17	(	(	PUNCT
fbem-20458	82	18	tcc	tcc	NOUN
fbem-20458	82	19	)	)	PUNCT
fbem-20458	83	1	=	=	SYM
fbem-20458	83	2	net	net	ADJ
fbem-20458	83	3	operating	operating	NOUN
fbem-20458	83	4	profit	profit	NOUN
fbem-20458	83	5	after	after	ADP
fbem-20458	83	6	tax	tax	NOUN
fbem-20458	83	7	(	(	PUNCT
fbem-20458	83	8	nopat	nopat	PROPN
fbem-20458	83	9	)	)	PUNCT
fbem-20458	83	10	adjusted	adjust	VERB
fbem-20458	83	11	total	total	ADJ
fbem-20458	83	12	investment	investment	NOUN
fbem-20458	83	13	(	(	PUNCT
fbem-20458	83	14	tc	tc	NOUN
fbem-20458	83	15	)	)	PUNCT
fbem-20458	83	16	×	×	NOUN
fbem-20458	83	17	weighted	weight	VERB
fbem-20458	83	18	average	average	ADJ
fbem-20458	83	19	cost	cost	NOUN
fbem-20458	83	20	of	of	ADP
fbem-20458	83	21	capital	capital	NOUN
fbem-20458	83	22	(	(	PUNCT
fbem-20458	83	23	wacc	wacc	PROPN
fbem-20458	83	24	)	)	PUNCT
fbem-20458	83	25	4.2	4.2	NUM
fbem-20458	83	26	.	.	PUNCT
fbem-20458	84	1	statement	statement	NOUN
fbem-20458	84	2	items	item	NOUN
fbem-20458	84	3	to	to	PART
fbem-20458	84	4	be	be	AUX
fbem-20458	84	5	adjusted	adjust	VERB
fbem-20458	84	6	4.2.1	4.2.1	NUM
fbem-20458	84	7	.	.	PUNCT
fbem-20458	85	1	adjustment	adjustment	NOUN
fbem-20458	85	2	items	item	NOUN
fbem-20458	85	3	for	for	ADP
fbem-20458	85	4	net	net	ADJ
fbem-20458	85	5	operating	operating	NOUN
fbem-20458	85	6	profit	profit	NOUN
fbem-20458	85	7	after	after	ADP
fbem-20458	85	8	tax	tax	NOUN
fbem-20458	85	9	net	net	ADJ
fbem-20458	85	10	operating	operating	NOUN
fbem-20458	85	11	profit	profit	NOUN
fbem-20458	85	12	after	after	ADP
fbem-20458	85	13	tax	tax	NOUN
fbem-20458	85	14	should	should	AUX
fbem-20458	85	15	include	include	VERB
fbem-20458	85	16	all	all	DET
fbem-20458	85	17	the	the	DET
fbem-20458	85	18	components	component	NOUN
fbem-20458	85	19	that	that	PRON
fbem-20458	85	20	are	be	AUX
fbem-20458	85	21	part	part	NOUN
fbem-20458	85	22	of	of	ADP
fbem-20458	85	23	the	the	DET
fbem-20458	85	24	value	value	NOUN
fbem-20458	85	25	created	create	VERB
fbem-20458	85	26	by	by	ADP
fbem-20458	85	27	the	the	DET
fbem-20458	85	28	capital	capital	NOUN
fbem-20458	85	29	of	of	ADP
fbem-20458	85	30	the	the	DET
fbem-20458	85	31	enterprise	enterprise	NOUN
fbem-20458	85	32	.	.	PUNCT
fbem-20458	86	1	however	however	ADV
fbem-20458	86	2	,	,	PUNCT
fbem-20458	86	3	many	many	ADJ
fbem-20458	86	4	of	of	ADP
fbem-20458	86	5	the	the	DET
fbem-20458	86	6	traditional	traditional	ADJ
fbem-20458	86	7	financial	financial	ADJ
fbem-20458	86	8	metrics	metric	NOUN
fbem-20458	86	9	are	be	AUX
fbem-20458	86	10	not	not	PART
fbem-20458	86	11	considered	consider	VERB
fbem-20458	86	12	in	in	ADP
fbem-20458	86	13	the	the	DET
fbem-20458	86	14	calculation	calculation	NOUN
fbem-20458	86	15	of	of	ADP
fbem-20458	86	16	net	net	ADJ
fbem-20458	86	17	profit	profit	NOUN
fbem-20458	86	18	.	.	PUNCT
fbem-20458	87	1	companies	company	NOUN
fbem-20458	87	2	need	need	VERB
fbem-20458	87	3	to	to	PART
fbem-20458	87	4	adjust	adjust	VERB
fbem-20458	87	5	net	net	ADJ
fbem-20458	87	6	operating	operating	NOUN
fbem-20458	87	7	profit	profit	NOUN
fbem-20458	87	8	after	after	ADP
fbem-20458	87	9	tax	tax	NOUN
fbem-20458	87	10	in	in	ADP
fbem-20458	87	11	order	order	NOUN
fbem-20458	87	12	for	for	SCONJ
fbem-20458	87	13	financial	financial	ADJ
fbem-20458	87	14	metrics	metric	NOUN
fbem-20458	87	15	to	to	PART
fbem-20458	87	16	measure	measure	VERB
fbem-20458	87	17	performance	performance	NOUN
fbem-20458	87	18	more	more	ADV
fbem-20458	87	19	accurately	accurately	ADV
fbem-20458	87	20	.	.	PUNCT
fbem-20458	88	1	adjustment	adjustment	NOUN
fbem-20458	88	2	items	item	NOUN
fbem-20458	88	3	according	accord	VERB
fbem-20458	88	4	to	to	ADP
fbem-20458	88	5	its	its	PRON
fbem-20458	88	6	importance	importance	NOUN
fbem-20458	88	7	,	,	PUNCT
fbem-20458	88	8	the	the	DET
fbem-20458	88	9	principle	principle	NOUN
fbem-20458	88	10	of	of	ADP
fbem-20458	88	11	operability	operability	NOUN
fbem-20458	88	12	,	,	PUNCT
fbem-20458	88	13	including	include	VERB
fbem-20458	88	14	the	the	DET
fbem-20458	88	15	following	following	ADJ
fbem-20458	88	16	items	item	NOUN
fbem-20458	88	17	:	:	PUNCT
fbem-20458	88	18	research	research	NOUN
fbem-20458	88	19	and	and	CCONJ
fbem-20458	88	20	development	development	NOUN
fbem-20458	88	21	costs	cost	NOUN
fbem-20458	88	22	,	,	PUNCT
fbem-20458	88	23	asset	asset	NOUN
fbem-20458	88	24	impairment	impairment	NOUN
fbem-20458	88	25	losses	loss	NOUN
fbem-20458	88	26	,	,	PUNCT
fbem-20458	88	27	credit	credit	NOUN
fbem-20458	88	28	impairment	impairment	NOUN
fbem-20458	88	29	losses	loss	NOUN
fbem-20458	88	30	,	,	PUNCT
fbem-20458	88	31	non	non	ADJ
fbem-20458	88	32	-	-	ADJ
fbem-20458	88	33	operating	operating	ADJ
fbem-20458	88	34	income	income	NOUN
fbem-20458	88	35	and	and	CCONJ
fbem-20458	88	36	expenses	expense	NOUN
fbem-20458	88	37	,	,	PUNCT
fbem-20458	88	38	gains	gain	NOUN
fbem-20458	88	39	and	and	CCONJ
fbem-20458	88	40	losses	loss	NOUN
fbem-20458	88	41	on	on	ADP
fbem-20458	88	42	disposal	disposal	NOUN
fbem-20458	88	43	of	of	ADP
fbem-20458	88	44	assets	asset	NOUN
fbem-20458	88	45	,	,	PUNCT
fbem-20458	88	46	deferred	defer	VERB
fbem-20458	88	47	income	income	NOUN
fbem-20458	88	48	tax	tax	NOUN
fbem-20458	88	49	.	.	PUNCT
fbem-20458	89	1	4.2.2	4.2.2	X
fbem-20458	89	2	.	.	PUNCT
fbem-20458	89	3	adjustment	adjustment	NOUN
fbem-20458	89	4	items	item	NOUN
fbem-20458	89	5	for	for	ADP
fbem-20458	89	6	total	total	ADJ
fbem-20458	89	7	capitalisation	capitalisation	NOUN
fbem-20458	89	8	based	base	VERB
fbem-20458	89	9	on	on	ADP
fbem-20458	89	10	the	the	DET
fbem-20458	89	11	principles	principle	NOUN
fbem-20458	89	12	of	of	ADP
fbem-20458	89	13	materiality	materiality	NOUN
fbem-20458	89	14	and	and	CCONJ
fbem-20458	89	15	operability	operability	NOUN
fbem-20458	89	16	,	,	PUNCT
fbem-20458	89	17	the	the	DET
fbem-20458	89	18	adjustment	adjustment	NOUN
fbem-20458	89	19	items	item	NOUN
fbem-20458	89	20	for	for	ADP
fbem-20458	89	21	total	total	ADJ
fbem-20458	89	22	capital	capital	NOUN
fbem-20458	89	23	include	include	VERB
fbem-20458	89	24	interest	interest	NOUN
fbem-20458	89	25	-	-	PUNCT
fbem-20458	89	26	free	free	ADJ
fbem-20458	89	27	current	current	ADJ
fbem-20458	89	28	liabilities	liability	NOUN
fbem-20458	89	29	and	and	CCONJ
fbem-20458	89	30	construction	construction	NOUN
fbem-20458	89	31	in	in	ADP
fbem-20458	89	32	progress	progress	NOUN
fbem-20458	89	33	.	.	PUNCT
fbem-20458	90	1	non	non	ADJ
fbem-20458	90	2	-	-	ADJ
fbem-20458	90	3	interest	interest	NOUN
fbem-20458	90	4	-	-	PUNCT
fbem-20458	90	5	bearing	bear	VERB
fbem-20458	90	6	current	current	ADJ
fbem-20458	90	7	liabilities	liability	NOUN
fbem-20458	90	8	do	do	AUX
fbem-20458	90	9	not	not	PART
fbem-20458	90	10	take	take	VERB
fbem-20458	90	11	up	up	ADP
fbem-20458	90	12	the	the	DET
fbem-20458	90	13	cost	cost	NOUN
fbem-20458	90	14	of	of	ADP
fbem-20458	90	15	capital	capital	NOUN
fbem-20458	90	16	,	,	PUNCT
fbem-20458	90	17	including	include	VERB
fbem-20458	90	18	tax	tax	NOUN
fbem-20458	90	19	payable	payable	ADJ
fbem-20458	90	20	and	and	CCONJ
fbem-20458	90	21	notes	note	NOUN
fbem-20458	90	22	payable	payable	ADJ
fbem-20458	90	23	,	,	PUNCT
fbem-20458	90	24	and	and	CCONJ
fbem-20458	90	25	should	should	AUX
fbem-20458	90	26	be	be	AUX
fbem-20458	90	27	deducted	deduct	VERB
fbem-20458	90	28	from	from	ADP
fbem-20458	90	29	the	the	DET
fbem-20458	90	30	total	total	ADJ
fbem-20458	90	31	capital	capital	NOUN
fbem-20458	90	32	in	in	ADP
fbem-20458	90	33	the	the	DET
fbem-20458	90	34	eva	eva	NOUN
fbem-20458	90	35	calculation	calculation	NOUN
fbem-20458	90	36	.	.	PUNCT
fbem-20458	91	1	in	in	ADP
fbem-20458	91	2	accounting	accounting	NOUN
fbem-20458	91	3	standards	standard	NOUN
fbem-20458	91	4	,	,	PUNCT
fbem-20458	91	5	construction	construction	NOUN
fbem-20458	91	6	in	in	ADP
fbem-20458	91	7	progress	progress	NOUN
fbem-20458	91	8	is	be	AUX
fbem-20458	91	9	recognised	recognise	VERB
fbem-20458	91	10	as	as	ADP
fbem-20458	91	11	a	a	DET
fbem-20458	91	12	business	business	NOUN
fbem-20458	91	13	asset	asset	NOUN
fbem-20458	91	14	because	because	SCONJ
fbem-20458	91	15	it	it	PRON
fbem-20458	91	16	will	will	AUX
fbem-20458	91	17	bring	bring	VERB
fbem-20458	91	18	revenue	revenue	NOUN
fbem-20458	91	19	to	to	ADP
fbem-20458	91	20	the	the	DET
fbem-20458	91	21	business	business	NOUN
fbem-20458	91	22	in	in	ADP
fbem-20458	91	23	the	the	DET
fbem-20458	91	24	future[11	future[11	NOUN
fbem-20458	91	25	]	]	PUNCT
fbem-20458	91	26	.	.	PUNCT
fbem-20458	92	1	it	it	PRON
fbem-20458	92	2	is	be	AUX
fbem-20458	92	3	difficult	difficult	ADJ
fbem-20458	92	4	to	to	PART
fbem-20458	92	5	accurately	accurately	ADV
fbem-20458	92	6	evaluate	evaluate	VERB
fbem-20458	92	7	the	the	DET
fbem-20458	92	8	financial	financial	ADJ
fbem-20458	92	9	performance	performance	NOUN
fbem-20458	92	10	of	of	ADP
fbem-20458	92	11	an	an	DET
fbem-20458	92	12	enterprise	enterprise	NOUN
fbem-20458	92	13	because	because	SCONJ
fbem-20458	92	14	assets	asset	NOUN
fbem-20458	92	15	are	be	AUX
fbem-20458	92	16	not	not	PART
fbem-20458	92	17	able	able	ADJ
fbem-20458	92	18	to	to	PART
fbem-20458	92	19	bring	bring	VERB
fbem-20458	92	20	economic	economic	ADJ
fbem-20458	92	21	benefits	benefit	NOUN
fbem-20458	92	22	during	during	ADP
fbem-20458	92	23	the	the	DET
fbem-20458	92	24	construction	construction	NOUN
fbem-20458	92	25	process	process	NOUN
fbem-20458	92	26	,	,	PUNCT
fbem-20458	92	27	which	which	PRON
fbem-20458	92	28	will	will	AUX
fbem-20458	92	29	result	result	VERB
fbem-20458	92	30	in	in	ADP
fbem-20458	92	31	the	the	DET
fbem-20458	92	32	growth	growth	NOUN
fbem-20458	92	33	of	of	ADP
fbem-20458	92	34	short	short	ADJ
fbem-20458	92	35	-	-	PUNCT
fbem-20458	92	36	term	term	NOUN
fbem-20458	92	37	capital	capital	NOUN
fbem-20458	92	38	.	.	PUNCT
fbem-20458	93	1	according	accord	VERB
fbem-20458	93	2	to	to	ADP
fbem-20458	93	3	the	the	DET
fbem-20458	93	4	financial	financial	ADJ
fbem-20458	93	5	statements	statement	NOUN
fbem-20458	93	6	of	of	ADP
fbem-20458	93	7	supor	supor	NOUN
fbem-20458	93	8	,	,	PUNCT
fbem-20458	93	9	it	it	PRON
fbem-20458	93	10	is	be	AUX
fbem-20458	93	11	found	find	VERB
fbem-20458	93	12	that	that	DET
fbem-20458	93	13	supor	supor	NOUN
fbem-20458	93	14	's	's	PART
fbem-20458	93	15	construction	construction	NOUN
fbem-20458	93	16	in	in	ADP
fbem-20458	93	17	progress	progress	NOUN
fbem-20458	93	18	in	in	ADP
fbem-20458	93	19	a	a	DET
fbem-20458	93	20	large	large	ADJ
fbem-20458	93	21	amount	amount	NOUN
fbem-20458	93	22	,	,	PUNCT
fbem-20458	93	23	so	so	SCONJ
fbem-20458	93	24	the	the	DET
fbem-20458	93	25	construction	construction	NOUN
fbem-20458	93	26	in	in	ADP
fbem-20458	93	27	progress	progress	NOUN
fbem-20458	93	28	should	should	AUX
fbem-20458	93	29	be	be	AUX
fbem-20458	93	30	deducted	deduct	VERB
fbem-20458	93	31	when	when	SCONJ
fbem-20458	93	32	calculating	calculate	VERB
fbem-20458	93	33	the	the	DET
fbem-20458	93	34	cost	cost	NOUN
fbem-20458	93	35	of	of	ADP
fbem-20458	93	36	capital	capital	NOUN
fbem-20458	93	37	.	.	PUNCT
fbem-20458	94	1	4.3	4.3	NUM
fbem-20458	94	2	.	.	PUNCT
fbem-20458	94	3	calculation	calculation	NOUN
fbem-20458	94	4	of	of	ADP
fbem-20458	94	5	eva	eva	NOUN
fbem-20458	94	6	indicators	indicator	NOUN
fbem-20458	94	7	for	for	ADP
fbem-20458	94	8	supor	supor	NOUN
fbem-20458	94	9	4.3.1	4.3.1	NUM
fbem-20458	94	10	.	.	PUNCT
fbem-20458	94	11	calculation	calculation	NOUN
fbem-20458	94	12	of	of	ADP
fbem-20458	94	13	net	net	ADJ
fbem-20458	94	14	operating	operating	NOUN
fbem-20458	94	15	profit	profit	NOUN
fbem-20458	94	16	after	after	ADP
fbem-20458	94	17	tax	tax	NOUN
fbem-20458	94	18	net	net	ADJ
fbem-20458	94	19	operating	operating	NOUN
fbem-20458	94	20	profit	profit	NOUN
fbem-20458	94	21	after	after	ADP
fbem-20458	94	22	tax	tax	NOUN
fbem-20458	94	23	refers	refer	VERB
fbem-20458	94	24	to	to	ADP
fbem-20458	94	25	the	the	DET
fbem-20458	94	26	enterprise	enterprise	NOUN
fbem-20458	94	27	's	's	PART
fbem-20458	94	28	profit	profit	NOUN
fbem-20458	94	29	before	before	ADP
fbem-20458	94	30	interest	interest	NOUN
fbem-20458	94	31	and	and	CCONJ
fbem-20458	94	32	tax	tax	NOUN
fbem-20458	94	33	after	after	ADP
fbem-20458	94	34	deducting	deduct	VERB
fbem-20458	94	35	corporate	corporate	ADJ
fbem-20458	94	36	income	income	NOUN
fbem-20458	94	37	tax	tax	NOUN
fbem-20458	94	38	,	,	PUNCT
fbem-20458	94	39	this	this	DET
fbem-20458	94	40	indicator	indicator	NOUN
fbem-20458	94	41	can	can	AUX
fbem-20458	94	42	reflect	reflect	VERB
fbem-20458	94	43	the	the	DET
fbem-20458	94	44	actual	actual	ADJ
fbem-20458	94	45	profitability	profitability	NOUN
fbem-20458	94	46	of	of	ADP
fbem-20458	94	47	the	the	DET
fbem-20458	94	48	enterprise	enterprise	NOUN
fbem-20458	94	49	.	.	PUNCT
fbem-20458	95	1	the	the	DET
fbem-20458	95	2	adjusted	adjust	VERB
fbem-20458	95	3	formula	formula	NOUN
fbem-20458	95	4	is	be	AUX
fbem-20458	95	5	as	as	SCONJ
fbem-20458	95	6	follows	follow	VERB
fbem-20458	95	7	:	:	PUNCT
fbem-20458	95	8	nopat	nopat	PROPN
fbem-20458	95	9	=	=	SYM
fbem-20458	95	10	net	net	ADJ
fbem-20458	95	11	profit	profit	NOUN
fbem-20458	95	12	+	+	CCONJ
fbem-20458	95	13	(	(	PUNCT
fbem-20458	95	14	interest	interest	NOUN
fbem-20458	95	15	expense	expense	NOUN
fbem-20458	95	16	+	+	CCONJ
fbem-20458	95	17	increase	increase	NOUN
fbem-20458	95	18	in	in	ADP
fbem-20458	95	19	asset	asset	NOUN
fbem-20458	95	20	impairment	impairment	NOUN
fbem-20458	95	21	allowance	allowance	NOUN
fbem-20458	95	22	+	+	CCONJ
fbem-20458	95	23	credit	credit	NOUN
fbem-20458	95	24	impairment	impairment	NOUN
fbem-20458	95	25	loss	loss	NOUN
fbem-20458	95	26	+	+	CCONJ
fbem-20458	95	27	non	non	ADJ
fbem-20458	95	28	-	-	ADJ
fbem-20458	95	29	operating	operating	ADJ
fbem-20458	95	30	expense	expense	NOUN
fbem-20458	95	31	non	non	ADJ
fbem-20458	95	32	-	-	ADJ
fbem-20458	95	33	operating	operating	ADJ
fbem-20458	95	34	income	income	NOUN
fbem-20458	95	35	)	)	PUNCT
fbem-20458	95	36	x	x	X
fbem-20458	95	37	(	(	PUNCT
fbem-20458	95	38	1	1	NUM
fbem-20458	95	39	income	income	NOUN
fbem-20458	95	40	tax	tax	NOUN
fbem-20458	95	41	rate	rate	NOUN
fbem-20458	95	42	)	)	PUNCT
fbem-20458	95	43	+	+	PUNCT
fbem-20458	95	44	increase	increase	NOUN
fbem-20458	95	45	in	in	ADP
fbem-20458	95	46	deferred	deferred	ADJ
fbem-20458	95	47	income	income	NOUN
fbem-20458	95	48	tax	tax	NOUN
fbem-20458	95	49	liabilities	liability	NOUN
fbem-20458	95	50	increase	increase	VERB
fbem-20458	95	51	in	in	ADP
fbem-20458	95	52	deferred	deferred	ADJ
fbem-20458	95	53	income	income	NOUN
fbem-20458	95	54	tax	tax	NOUN
fbem-20458	95	55	assets	asset	NOUN
fbem-20458	95	56	.	.	PUNCT
fbem-20458	96	1	table	table	NOUN
fbem-20458	96	2	5	5	NUM
fbem-20458	96	3	.	.	PUNCT
fbem-20458	96	4	financial	financial	ADJ
fbem-20458	96	5	index	index	NOUN
fbem-20458	96	6	table	table	NOUN
fbem-20458	96	7	of	of	ADP
fbem-20458	96	8	after	after	ADP
fbem-20458	96	9	-	-	PUNCT
fbem-20458	96	10	tax	tax	NOUN
fbem-20458	96	11	net	net	ADJ
fbem-20458	96	12	operating	operating	NOUN
fbem-20458	96	13	profit	profit	NOUN
fbem-20458	96	14	of	of	ADP
fbem-20458	96	15	supor	supor	NOUN
fbem-20458	96	16	in	in	ADP
fbem-20458	96	17	2018	2018	NUM
fbem-20458	96	18	-	-	SYM
fbem-20458	96	19	2022	2022	NUM
fbem-20458	96	20	unit:￥10,000	unit:￥10,000	PROPN
fbem-20458	96	21	indicator	indicator	NOUN
fbem-20458	96	22	year	year	NOUN
fbem-20458	96	23	2018	2018	NUM
fbem-20458	96	24	2019	2019	NUM
fbem-20458	96	25	2020	2020	NUM
fbem-20458	96	26	2021	2021	NUM
fbem-20458	96	27	2022	2022	NUM
fbem-20458	96	28	retained	retain	VERB
fbem-20458	96	29	profits	profit	NOUN
fbem-20458	96	30	166900	166900	NUM
fbem-20458	96	31	191600	191600	NUM
fbem-20458	96	32	184300	184300	NUM
fbem-20458	96	33	194100	194100	NUM
fbem-20458	96	34	206600	206600	NUM
fbem-20458	97	1	+	+	ADJ
fbem-20458	97	2	:	:	PUNCT
fbem-20458	97	3	interest	interest	NOUN
fbem-20458	97	4	expense	expense	VERB
fbem-20458	97	5	247.5	247.5	NUM
fbem-20458	97	6	104.6	104.6	NUM
fbem-20458	97	7	12.79	12.79	NUM
fbem-20458	97	8	1008	1008	NUM
fbem-20458	97	9	927.9	927.9	NUM
fbem-20458	98	1	+	+	ADJ
fbem-20458	98	2	:	:	PUNCT
fbem-20458	98	3	loss	loss	NOUN
fbem-20458	98	4	of	of	ADP
fbem-20458	98	5	asset	asset	NOUN
fbem-20458	98	6	impairment	impairment	NOUN
fbem-20458	98	7	4601	4601	NUM
fbem-20458	98	8	3850	3850	NUM
fbem-20458	98	9	1591	1591	NUM
fbem-20458	98	10	1439	1439	NUM
fbem-20458	98	11	1135	1135	NUM
fbem-20458	99	1	+	+	ADJ
fbem-20458	99	2	:	:	PUNCT
fbem-20458	99	3	credit	credit	NOUN
fbem-20458	99	4	impairment	impairment	NOUN
fbem-20458	99	5	loss	loss	NOUN
fbem-20458	99	6	0	0	NUM
fbem-20458	99	7	244	244	NUM
fbem-20458	99	8	1765	1765	NUM
fbem-20458	99	9	1040	1040	NUM
fbem-20458	99	10	3452	3452	NUM
fbem-20458	99	11	+	+	ADJ
fbem-20458	99	12	:	:	PUNCT
fbem-20458	99	13	research	research	NOUN
fbem-20458	99	14	and	and	CCONJ
fbem-20458	99	15	development	development	NOUN
fbem-20458	99	16	expenditure	expenditure	NOUN
fbem-20458	99	17	40260	40260	NUM
fbem-20458	99	18	45260	45260	NUM
fbem-20458	99	19	44170	44170	NUM
fbem-20458	99	20	45010	45010	NUM
fbem-20458	99	21	41630	41630	NUM
fbem-20458	100	1	+	+	ADJ
fbem-20458	100	2	:	:	PUNCT
fbem-20458	100	3	non	non	ADJ
fbem-20458	100	4	-	-	ADJ
fbem-20458	100	5	business	business	ADJ
fbem-20458	100	6	expenditure	expenditure	NOUN
fbem-20458	100	7	1154	1154	NUM
fbem-20458	100	8	2741	2741	NUM
fbem-20458	100	9	1535	1535	NUM
fbem-20458	100	10	1323	1323	NUM
fbem-20458	100	11	446.4	446.4	NUM
fbem-20458	100	12	-	-	PUNCT
fbem-20458	100	13	:	:	PUNCT
fbem-20458	100	14	nonbusiness	nonbusiness	ADJ
fbem-20458	100	15	income	income	NOUN
fbem-20458	100	16	1114	1114	NUM
fbem-20458	100	17	457.1	457.1	NUM
fbem-20458	100	18	1859	1859	NUM
fbem-20458	100	19	1390	1390	NUM
fbem-20458	100	20	1444	1444	NUM
fbem-20458	100	21	-:assets	-:asset	VERB
fbem-20458	100	22	disposal	disposal	NOUN
fbem-20458	100	23	profit	profit	NOUN
fbem-20458	100	24	and	and	CCONJ
fbem-20458	100	25	loss	loss	NOUN
fbem-20458	100	26	-32.77	-32.77	PROPN
fbem-20458	100	27	-171.1	-171.1	NOUN
fbem-20458	100	28	-65.22	-65.22	PROPN
fbem-20458	100	29	-10.54	-10.54	PROPN
fbem-20458	100	30	-136.4	-136.4	PROPN
fbem-20458	100	31	×:1	×:1	PROPN
fbem-20458	100	32	-	-	PUNCT
fbem-20458	100	33	t	t	NOUN
fbem-20458	100	34	75	75	NUM
fbem-20458	100	35	%	%	NOUN
fbem-20458	100	36	75	75	NUM
fbem-20458	100	37	%	%	NOUN
fbem-20458	100	38	75	75	NUM
fbem-20458	100	39	%	%	NOUN
fbem-20458	100	40	75	75	NUM
fbem-20458	100	41	%	%	NOUN
fbem-20458	100	42	75	75	NUM
fbem-20458	100	43	%	%	NOUN
fbem-20458	100	44	+	+	NOUN
fbem-20458	100	45	:	:	PUNCT
fbem-20458	100	46	increase	increase	VERB
fbem-20458	100	47	in	in	ADP
fbem-20458	100	48	deferred	deferred	ADJ
fbem-20458	100	49	income	income	NOUN
fbem-20458	100	50	tax	tax	NOUN
fbem-20458	100	51	liabilities	liability	NOUN
fbem-20458	100	52	-125	-125	NUM
fbem-20458	100	53	-79.88	-79.88	NOUN
fbem-20458	100	54	-112.87	-112.87	PROPN
fbem-20458	100	55	-130.73	-130.73	PROPN
fbem-20458	100	56	0	0	PUNCT
fbem-20458	101	1	-:increase	-:increase	NOUN
fbem-20458	101	2	in	in	ADP
fbem-20458	101	3	deferred	deferred	ADJ
fbem-20458	101	4	income	income	NOUN
fbem-20458	101	5	tax	tax	NOUN
fbem-20458	101	6	assets	asset	NOUN
fbem-20458	101	7	5580	5580	NUM
fbem-20458	101	8	9440	9440	NUM
fbem-20458	101	9	770	770	NUM
fbem-20458	101	10	3910	3910	NUM
fbem-20458	101	11	-950	-950	PROPN
fbem-20458	101	12	operating	operate	VERB
fbem-20458	101	13	net	net	ADJ
fbem-20458	101	14	profit	profit	NOUN
fbem-20458	101	15	after	after	ADP
fbem-20458	101	16	tax	tax	NOUN
fbem-20458	101	17	153355.9	153355.9	NUM
fbem-20458	101	18	173115.3	173115.3	NUM
fbem-20458	101	19	172802.1	172802.1	NUM
fbem-20458	101	20	177864.7	177864.7	NUM
fbem-20458	101	21	190612.8	190612.8	NUM
fbem-20458	101	22	4.3.2	4.3.2	NOUN
fbem-20458	101	23	.	.	PUNCT
fbem-20458	102	1	calculation	calculation	NOUN
fbem-20458	102	2	of	of	ADP
fbem-20458	102	3	total	total	ADJ
fbem-20458	102	4	capital	capital	NOUN
fbem-20458	102	5	the	the	DET
fbem-20458	102	6	capital	capital	NOUN
fbem-20458	102	7	of	of	ADP
fbem-20458	102	8	an	an	DET
fbem-20458	102	9	enterprise	enterprise	NOUN
fbem-20458	102	10	includes	include	VERB
fbem-20458	102	11	equity	equity	NOUN
fbem-20458	102	12	capital	capital	NOUN
fbem-20458	102	13	and	and	CCONJ
fbem-20458	102	14	debt	debt	NOUN
fbem-20458	102	15	capital	capital	NOUN
fbem-20458	102	16	,	,	PUNCT
fbem-20458	102	17	and	and	CCONJ
fbem-20458	102	18	based	base	VERB
fbem-20458	102	19	on	on	ADP
fbem-20458	102	20	the	the	DET
fbem-20458	102	21	eva	eva	PROPN
fbem-20458	102	22	financial	financial	ADJ
fbem-20458	102	23	performance	performance	NOUN
fbem-20458	102	24	evaluation	evaluation	NOUN
fbem-20458	102	25	adjustments	adjustment	NOUN
fbem-20458	102	26	derived	derive	VERB
fbem-20458	102	27	from	from	ADP
fbem-20458	102	28	the	the	DET
fbem-20458	102	29	analysis	analysis	NOUN
fbem-20458	102	30	above	above	ADP
fbem-20458	102	31	,	,	PUNCT
fbem-20458	102	32	total	total	ADJ
fbem-20458	102	33	capital	capital	NOUN
fbem-20458	102	34	(	(	PUNCT
fbem-20458	102	35	tc	tc	NOUN
fbem-20458	102	36	)	)	PUNCT
fbem-20458	102	37	of	of	ADP
fbem-20458	102	38	supra	supra	NOUN
fbem-20458	102	39	for	for	ADP
fbem-20458	102	40	2018	2018	NUM
fbem-20458	102	41	-	-	SYM
fbem-20458	102	42	2022	2022	NUM
fbem-20458	102	43	is	be	AUX
fbem-20458	102	44	calculated	calculate	VERB
fbem-20458	102	45	.	.	PUNCT
fbem-20458	103	1	118	118	NUM
fbem-20458	103	2	table	table	NOUN
fbem-20458	103	3	6	6	NUM
fbem-20458	103	4	.	.	PUNCT
fbem-20458	103	5	average	average	ADJ
fbem-20458	103	6	interest	interest	NOUN
fbem-20458	103	7	-	-	PUNCT
fbem-20458	103	8	free	free	ADJ
fbem-20458	103	9	current	current	ADJ
fbem-20458	103	10	liabilities	liability	NOUN
fbem-20458	103	11	unit:￥10,000	unit:￥10,000	ADJ
fbem-20458	103	12	indicator	indicator	NOUN
fbem-20458	103	13	year	year	NOUN
fbem-20458	103	14	2018	2018	NUM
fbem-20458	103	15	2019	2019	NUM
fbem-20458	103	16	2020	2020	NUM
fbem-20458	103	17	2021	2021	NUM
fbem-20458	103	18	2022	2022	NUM
fbem-20458	103	19	payable	payable	ADJ
fbem-20458	103	20	in	in	ADP
fbem-20458	103	21	accoun	accoun	PROPN
fbem-20458	103	22	295400	295400	NUM
fbem-20458	103	23	301100	301100	NUM
fbem-20458	103	24	325200	325200	NUM
fbem-20458	103	25	427000	427000	NUM
fbem-20458	103	26	369300	369300	NUM
fbem-20458	103	27	deposit	deposit	NOUN
fbem-20458	103	28	received	receive	VERB
fbem-20458	103	29	120,791.6	120,791.6	NUM
fbem-20458	103	30	110,699.6	110,699.6	NUM
fbem-20458	103	31	0	0	NUM
fbem-20458	103	32	0	0	NUM
fbem-20458	103	33	0	0	NUM
fbem-20458	103	34	tax	tax	NOUN
fbem-20458	103	35	payable	payable	ADJ
fbem-20458	103	36	16210	16210	NUM
fbem-20458	103	37	17260	17260	NUM
fbem-20458	103	38	17030	17030	NUM
fbem-20458	103	39	25410	25410	NUM
fbem-20458	103	40	20460	20460	NUM
fbem-20458	103	41	accounts	account	VERB
fbem-20458	103	42	payable	payable	ADJ
fbem-20458	103	43	-	-	PUNCT
fbem-20458	103	44	others	other	NOUN
fbem-20458	103	45	9536	9536	NUM
fbem-20458	103	46	9370	9370	NUM
fbem-20458	103	47	9452	9452	NUM
fbem-20458	103	48	11060	11060	NUM
fbem-20458	103	49	13770	13770	NUM
fbem-20458	104	1	other	other	ADJ
fbem-20458	104	2	current	current	ADJ
fbem-20458	104	3	liabilities	liability	NOUN
fbem-20458	104	4	0	0	NUM
fbem-20458	104	5	29060	29060	NUM
fbem-20458	104	6	35690	35690	NUM
fbem-20458	104	7	18980	18980	NUM
fbem-20458	104	8	19470	19470	NUM
fbem-20458	104	9	average	average	ADJ
fbem-20458	104	10	interest	interest	NOUN
fbem-20458	104	11	-	-	PUNCT
fbem-20458	104	12	free	free	ADJ
fbem-20458	104	13	current	current	ADJ
fbem-20458	104	14	liabilities	liability	NOUN
fbem-20458	104	15	410237.8	410237.8	NUM
fbem-20458	104	16	454713.6	454713.6	NUM
fbem-20458	104	17	427430.8	427430.8	NUM
fbem-20458	104	18	434911	434911	NUM
fbem-20458	104	19	452725	452725	NUM
fbem-20458	104	20	table	table	NOUN
fbem-20458	104	21	7	7	NUM
fbem-20458	104	22	.	.	PUNCT
fbem-20458	104	23	supor	supor	ADJ
fbem-20458	104	24	cost	cost	NOUN
fbem-20458	104	25	of	of	ADP
fbem-20458	104	26	capital	capital	NOUN
fbem-20458	104	27	unit:￥10,000	unit:￥10,000	PROPN
fbem-20458	104	28	indicator	indicator	NOUN
fbem-20458	104	29	year	year	NOUN
fbem-20458	104	30	2018	2018	NUM
fbem-20458	104	31	2019	2019	NUM
fbem-20458	104	32	2020	2020	NUM
fbem-20458	104	33	2021	2021	NUM
fbem-20458	104	34	2022	2022	NUM
fbem-20458	104	35	average	average	ADJ
fbem-20458	104	36	owners	owner	NOUN
fbem-20458	104	37	'	'	PART
fbem-20458	104	38	equity	equity	NOUN
fbem-20458	104	39	565700	565700	NUM
fbem-20458	104	40	637150	637150	NUM
fbem-20458	104	41	701850	701850	NUM
fbem-20458	104	42	741200	741200	NUM
fbem-20458	104	43	732950	732950	NUM
fbem-20458	104	44	+	+	NOUN
fbem-20458	104	45	:	:	PUNCT
fbem-20458	104	46	average	average	ADJ
fbem-20458	104	47	debt	debt	NOUN
fbem-20458	104	48	439000	439000	NUM
fbem-20458	104	49	486450	486450	NUM
fbem-20458	104	50	502950	502950	NUM
fbem-20458	104	51	564850	564850	NUM
fbem-20458	104	52	606050	606050	NUM
fbem-20458	104	53	-	-	PUNCT
fbem-20458	104	54	:	:	PUNCT
fbem-20458	104	55	projects	project	NOUN
fbem-20458	104	56	under	under	ADP
fbem-20458	104	57	construction	construction	NOUN
fbem-20458	104	58	4056	4056	NUM
fbem-20458	104	59	21520	21520	NUM
fbem-20458	104	60	4718	4718	NUM
fbem-20458	104	61	2648	2648	NUM
fbem-20458	104	62	1201	1201	NUM
fbem-20458	104	63	-:average	-:average	NOUN
fbem-20458	104	64	interest	interest	NOUN
fbem-20458	104	65	-	-	PUNCT
fbem-20458	104	66	free	free	ADJ
fbem-20458	104	67	current	current	ADJ
fbem-20458	104	68	liabilities	liability	NOUN
fbem-20458	104	69	410237.9	410237.9	NUM
fbem-20458	104	70	454713.7	454713.7	NUM
fbem-20458	104	71	427430.8	427430.8	NUM
fbem-20458	104	72	434911	434911	NUM
fbem-20458	104	73	452725	452725	NUM
fbem-20458	104	74	adjusted	adjusted	ADJ
fbem-20458	104	75	cost	cost	NOUN
fbem-20458	104	76	of	of	ADP
fbem-20458	104	77	capital	capital	NOUN
fbem-20458	104	78	590406.1	590406.1	NUM
fbem-20458	104	79	647366.3	647366.3	NUM
fbem-20458	104	80	772651.2	772651.2	NUM
fbem-20458	104	81	868491	868491	NUM
fbem-20458	104	82	885074	885074	NUM
fbem-20458	104	83	4.3.3	4.3.3	NOUN
fbem-20458	104	84	.	.	PUNCT
fbem-20458	105	1	calculation	calculation	NOUN
fbem-20458	105	2	of	of	ADP
fbem-20458	105	3	the	the	DET
fbem-20458	105	4	weighted	weight	VERB
fbem-20458	105	5	average	average	ADJ
fbem-20458	105	6	cost	cost	NOUN
fbem-20458	105	7	of	of	ADP
fbem-20458	105	8	capital	capital	NOUN
fbem-20458	105	9	(	(	PUNCT
fbem-20458	105	10	wacc	wacc	PROPN
fbem-20458	105	11	)	)	PUNCT
fbem-20458	105	12	ratio	ratio	VERB
fbem-20458	105	13	the	the	DET
fbem-20458	105	14	formula	formula	NOUN
fbem-20458	105	15	for	for	ADP
fbem-20458	105	16	calculating	calculate	VERB
fbem-20458	105	17	the	the	DET
fbem-20458	105	18	wacc	wacc	PROPN
fbem-20458	105	19	ratio	ratio	NOUN
fbem-20458	105	20	is	be	AUX
fbem-20458	105	21	:	:	PUNCT
fbem-20458	105	22	wacc	wacc	PROPN
fbem-20458	105	23	ratio	ratio	NOUN
fbem-20458	105	24	=	=	SYM
fbem-20458	105	25	equity	equity	NOUN
fbem-20458	105	26	cost	cost	NOUN
fbem-20458	105	27	of	of	ADP
fbem-20458	105	28	capital	capital	NOUN
fbem-20458	105	29	ratio	ratio	NOUN
fbem-20458	105	30	equity	equity	NOUN
fbem-20458	105	31	share	share	NOUN
fbem-20458	105	32	of	of	ADP
fbem-20458	105	33	capital	capital	NOUN
fbem-20458	105	34	+	+	CCONJ
fbem-20458	105	35	debt	debt	NOUN
fbem-20458	105	36	cost	cost	NOUN
fbem-20458	105	37	of	of	ADP
fbem-20458	105	38	capital	capital	NOUN
fbem-20458	105	39	ratio	ratio	NOUN
fbem-20458	105	40	debt	debt	NOUN
fbem-20458	105	41	share	share	NOUN
fbem-20458	105	42	of	of	ADP
fbem-20458	105	43	capital	capital	NOUN
fbem-20458	105	44	(	(	PUNCT
fbem-20458	105	45	1	1	NUM
fbem-20458	105	46	income	income	NOUN
fbem-20458	105	47	tax	tax	NOUN
fbem-20458	105	48	rate	rate	NOUN
fbem-20458	105	49	)	)	PUNCT
fbem-20458	105	50	.	.	PUNCT
fbem-20458	106	1	in	in	ADP
fbem-20458	106	2	this	this	DET
fbem-20458	106	3	case	case	NOUN
fbem-20458	106	4	,	,	PUNCT
fbem-20458	106	5	the	the	DET
fbem-20458	106	6	cost	cost	NOUN
fbem-20458	106	7	of	of	ADP
fbem-20458	106	8	equity	equity	NOUN
fbem-20458	106	9	capital	capital	NOUN
fbem-20458	106	10	ratio	ratio	NOUN
fbem-20458	106	11	is	be	AUX
fbem-20458	106	12	calculated	calculate	VERB
fbem-20458	106	13	based	base	VERB
fbem-20458	106	14	on	on	ADP
fbem-20458	106	15	the	the	DET
fbem-20458	106	16	capital	capital	NOUN
fbem-20458	106	17	asset	asset	NOUN
fbem-20458	106	18	pricing	pricing	NOUN
fbem-20458	106	19	model	model	NOUN
fbem-20458	106	20	:	:	PUNCT
fbem-20458	106	21	cost	cost	NOUN
fbem-20458	106	22	of	of	ADP
fbem-20458	106	23	equity	equity	NOUN
fbem-20458	106	24	capital	capital	NOUN
fbem-20458	106	25	ratio	ratio	NOUN
fbem-20458	106	26	=	=	SYM
fbem-20458	106	27	risk	risk	NOUN
fbem-20458	106	28	-	-	PUNCT
fbem-20458	106	29	free	free	ADJ
fbem-20458	106	30	rate	rate	NOUN
fbem-20458	106	31	+	+	CCONJ
fbem-20458	106	32	beta	beta	ADJ
fbem-20458	106	33	coefficient	coefficient	NOUN
fbem-20458	106	34	(	(	PUNCT
fbem-20458	106	35	average	average	ADJ
fbem-20458	106	36	market	market	NOUN
fbem-20458	106	37	rate	rate	NOUN
fbem-20458	106	38	of	of	ADP
fbem-20458	106	39	return	return	NOUN
fbem-20458	106	40	risk	risk	NOUN
fbem-20458	106	41	-	-	PUNCT
fbem-20458	106	42	free	free	ADJ
fbem-20458	106	43	rate	rate	NOUN
fbem-20458	106	44	)	)	PUNCT
fbem-20458	107	1	[	[	X
fbem-20458	107	2	12	12	NUM
fbem-20458	107	3	]	]	PUNCT
fbem-20458	107	4	.	.	PUNCT
fbem-20458	108	1	average	average	ADJ
fbem-20458	108	2	market	market	NOUN
fbem-20458	108	3	rate	rate	NOUN
fbem-20458	108	4	of	of	ADP
fbem-20458	108	5	return	return	NOUN
fbem-20458	108	6	risk	risk	NOUN
fbem-20458	108	7	-	-	PUNCT
fbem-20458	108	8	free	free	ADJ
fbem-20458	108	9	rate	rate	NOUN
fbem-20458	108	10	:	:	PUNCT
fbem-20458	108	11	market	market	NOUN
fbem-20458	108	12	risk	risk	NOUN
fbem-20458	108	13	premium	premium	NOUN
fbem-20458	108	14	;	;	PUNCT
fbem-20458	108	15	equity	equity	NOUN
fbem-20458	108	16	capital	capital	NOUN
fbem-20458	108	17	weight	weight	PROPN
fbem-20458	108	18	:	:	PUNCT
fbem-20458	108	19	total	total	ADJ
fbem-20458	108	20	equity	equity	NOUN
fbem-20458	108	21	capital	capital	NOUN
fbem-20458	108	22	/	/	SYM
fbem-20458	108	23	total	total	NOUN
fbem-20458	108	24	capital	capital	NOUN
fbem-20458	108	25	;	;	PUNCT
fbem-20458	108	26	debt	debt	NOUN
fbem-20458	108	27	capital	capital	NOUN
fbem-20458	108	28	weight	weight	NOUN
fbem-20458	108	29	:	:	PUNCT
fbem-20458	108	30	total	total	ADJ
fbem-20458	108	31	debt	debt	NOUN
fbem-20458	108	32	capital	capital	NOUN
fbem-20458	108	33	/	/	SYM
fbem-20458	108	34	total	total	NOUN
fbem-20458	108	35	capital	capital	NOUN
fbem-20458	108	36	.	.	PUNCT
fbem-20458	109	1	the	the	DET
fbem-20458	109	2	statistics	statistic	NOUN
fbem-20458	109	3	of	of	ADP
fbem-20458	109	4	the	the	DET
fbem-20458	109	5	relevant	relevant	ADJ
fbem-20458	109	6	indicators	indicator	NOUN
fbem-20458	109	7	of	of	ADP
fbem-20458	109	8	supor	supor	NOUN
fbem-20458	109	9	's	's	PART
fbem-20458	109	10	weighted	weight	VERB
fbem-20458	109	11	average	average	ADJ
fbem-20458	109	12	cost	cost	NOUN
fbem-20458	109	13	of	of	ADP
fbem-20458	109	14	capital	capital	NOUN
fbem-20458	109	15	ratio	ratio	NOUN
fbem-20458	109	16	from	from	ADP
fbem-20458	109	17	2018	2018	NUM
fbem-20458	109	18	to	to	ADP
fbem-20458	109	19	2022	2022	NUM
fbem-20458	109	20	are	be	AUX
fbem-20458	109	21	shown	show	VERB
fbem-20458	109	22	in	in	ADP
fbem-20458	109	23	table	table	NOUN
fbem-20458	109	24	5-4.among	5-4.among	NUM
fbem-20458	109	25	them	they	PRON
fbem-20458	109	26	,	,	PUNCT
fbem-20458	109	27	the	the	DET
fbem-20458	109	28	yield	yield	NOUN
fbem-20458	109	29	to	to	ADP
fbem-20458	109	30	maturity	maturity	NOUN
fbem-20458	109	31	of	of	ADP
fbem-20458	109	32	five	five	NUM
fbem-20458	109	33	-	-	PUNCT
fbem-20458	109	34	year	year	NOUN
fbem-20458	109	35	treasury	treasury	NOUN
fbem-20458	109	36	bonds	bond	NOUN
fbem-20458	109	37	is	be	AUX
fbem-20458	109	38	selected	select	VERB
fbem-20458	109	39	as	as	ADP
fbem-20458	109	40	the	the	DET
fbem-20458	109	41	risk	risk	NOUN
fbem-20458	109	42	-	-	PUNCT
fbem-20458	109	43	free	free	ADJ
fbem-20458	109	44	rate	rate	NOUN
fbem-20458	109	45	of	of	ADP
fbem-20458	109	46	return	return	NOUN
fbem-20458	109	47	;	;	PUNCT
fbem-20458	109	48	the	the	DET
fbem-20458	109	49	beta	beta	ADJ
fbem-20458	109	50	coefficient	coefficient	NOUN
fbem-20458	109	51	is	be	AUX
fbem-20458	109	52	obtained	obtain	VERB
fbem-20458	109	53	through	through	ADP
fbem-20458	109	54	the	the	DET
fbem-20458	109	55	cathay	cathay	PROPN
fbem-20458	109	56	pacific	pacific	PROPN
fbem-20458	109	57	database	database	NOUN
fbem-20458	109	58	;	;	PUNCT
fbem-20458	109	59	the	the	DET
fbem-20458	109	60	market	market	NOUN
fbem-20458	109	61	risk	risk	NOUN
fbem-20458	109	62	premium	premium	NOUN
fbem-20458	109	63	is	be	AUX
fbem-20458	109	64	replaced	replace	VERB
fbem-20458	109	65	by	by	ADP
fbem-20458	109	66	the	the	DET
fbem-20458	109	67	growth	growth	NOUN
fbem-20458	109	68	rate	rate	NOUN
fbem-20458	109	69	of	of	ADP
fbem-20458	109	70	domestic	domestic	ADJ
fbem-20458	109	71	gdp	gdp	NOUN
fbem-20458	109	72	in	in	ADP
fbem-20458	109	73	the	the	DET
fbem-20458	109	74	current	current	ADJ
fbem-20458	109	75	year	year	NOUN
fbem-20458	109	76	;	;	PUNCT
fbem-20458	109	77	supor	supor	PROPN
fbem-20458	109	78	's	's	PART
fbem-20458	109	79	annual	annual	ADJ
fbem-20458	109	80	report	report	NOUN
fbem-20458	109	81	does	do	AUX
fbem-20458	109	82	not	not	PART
fbem-20458	109	83	disclose	disclose	VERB
fbem-20458	109	84	the	the	DET
fbem-20458	109	85	enterprise	enterprise	NOUN
fbem-20458	109	86	's	's	PART
fbem-20458	109	87	long	long	ADJ
fbem-20458	109	88	-	-	PUNCT
fbem-20458	109	89	term	term	NOUN
fbem-20458	109	90	borrowing	borrowing	NOUN
fbem-20458	109	91	and	and	CCONJ
fbem-20458	109	92	short	short	ADJ
fbem-20458	109	93	-	-	PUNCT
fbem-20458	109	94	term	term	NOUN
fbem-20458	109	95	borrowing	borrowing	NOUN
fbem-20458	109	96	,	,	PUNCT
fbem-20458	109	97	so	so	SCONJ
fbem-20458	109	98	this	this	DET
fbem-20458	109	99	paper	paper	NOUN
fbem-20458	109	100	believes	believe	VERB
fbem-20458	109	101	that	that	SCONJ
fbem-20458	109	102	supor	supor	NOUN
fbem-20458	109	103	's	's	PART
fbem-20458	109	104	debt	debt	NOUN
fbem-20458	109	105	therefore	therefore	ADV
fbem-20458	109	106	,	,	PUNCT
fbem-20458	109	107	this	this	DET
fbem-20458	109	108	paper	paper	NOUN
fbem-20458	109	109	considers	consider	VERB
fbem-20458	109	110	supor	supor	NOUN
fbem-20458	109	111	's	's	PART
fbem-20458	109	112	debt	debt	NOUN
fbem-20458	109	113	cost	cost	NOUN
fbem-20458	109	114	of	of	ADP
fbem-20458	109	115	capital	capital	NOUN
fbem-20458	109	116	ratio	ratio	NOUN
fbem-20458	109	117	is	be	AUX
fbem-20458	109	118	zero	zero	NUM
fbem-20458	109	119	.	.	PUNCT
fbem-20458	109	120	table	table	NOUN
fbem-20458	109	121	8	8	NUM
fbem-20458	109	122	.	.	PUNCT
fbem-20458	110	1	statistical	statistical	ADJ
fbem-20458	110	2	table	table	NOUN
fbem-20458	110	3	of	of	ADP
fbem-20458	110	4	weighted	weight	VERB
fbem-20458	110	5	average	average	ADJ
fbem-20458	110	6	capital	capital	NOUN
fbem-20458	110	7	cost	cost	NOUN
fbem-20458	110	8	rate	rate	NOUN
fbem-20458	110	9	calculation	calculation	NOUN
fbem-20458	110	10	parameters	parameter	NOUN
fbem-20458	110	11	for	for	ADP
fbem-20458	110	12	supor	supor	NOUN
fbem-20458	110	13	2018	2018	NUM
fbem-20458	110	14	-	-	SYM
fbem-20458	110	15	2022	2022	NUM
fbem-20458	110	16	indicator	indicator	NOUN
fbem-20458	110	17	year	year	NOUN
fbem-20458	110	18	2018	2018	NUM
fbem-20458	110	19	2019	2019	NUM
fbem-20458	110	20	2020	2020	NUM
fbem-20458	110	21	2021	2021	NUM
fbem-20458	110	22	2022	2022	NUM
fbem-20458	110	23	share	share	NOUN
fbem-20458	110	24	of	of	ADP
fbem-20458	110	25	equity	equity	NOUN
fbem-20458	110	26	capital(%	capital(%	PROPN
fbem-20458	110	27	)	)	PUNCT
fbem-20458	110	28	100	100	NUM
fbem-20458	110	29	%	%	NOUN
fbem-20458	110	30	100	100	NUM
fbem-20458	110	31	%	%	NOUN
fbem-20458	110	32	100	100	NUM
fbem-20458	110	33	%	%	NOUN
fbem-20458	110	34	100	100	NUM
fbem-20458	110	35	%	%	NOUN
fbem-20458	110	36	100	100	NUM
fbem-20458	110	37	%	%	NOUN
fbem-20458	110	38	risk	risk	NOUN
fbem-20458	110	39	-	-	PUNCT
fbem-20458	110	40	free	free	ADJ
fbem-20458	110	41	rate	rate	NOUN
fbem-20458	110	42	of	of	ADP
fbem-20458	110	43	interest(%	interest(%	NOUN
fbem-20458	110	44	)	)	PUNCT
fbem-20458	110	45	2.97	2.97	NUM
fbem-20458	110	46	%	%	NOUN
fbem-20458	110	47	2.89	2.89	NUM
fbem-20458	110	48	%	%	NOUN
fbem-20458	110	49	2.95	2.95	NUM
fbem-20458	110	50	%	%	NOUN
fbem-20458	110	51	2.61	2.61	NUM
fbem-20458	110	52	%	%	NOUN
fbem-20458	110	53	2.64	2.64	NUM
fbem-20458	110	54	%	%	NOUN
fbem-20458	110	55	beta	beta	ADJ
fbem-20458	110	56	coefficient	coefficient	NOUN
fbem-20458	110	57	0.48	0.48	NUM
fbem-20458	110	58	0.87	0.87	NUM
fbem-20458	110	59	0.98	0.98	NUM
fbem-20458	110	60	1.16	1.16	NUM
fbem-20458	110	61	1	1	NUM
fbem-20458	110	62	market	market	NOUN
fbem-20458	110	63	risk	risk	NOUN
fbem-20458	110	64	premium(%	premium(%	NOUN
fbem-20458	110	65	)	)	PUNCT
fbem-20458	110	66	6.60	6.60	NUM
fbem-20458	110	67	%	%	NOUN
fbem-20458	110	68	6.10	6.10	NUM
fbem-20458	110	69	%	%	NOUN
fbem-20458	110	70	2.30	2.30	NUM
fbem-20458	110	71	%	%	NOUN
fbem-20458	110	72	8.10	8.10	NUM
fbem-20458	110	73	%	%	NOUN
fbem-20458	110	74	3	3	NUM
fbem-20458	110	75	%	%	NOUN
fbem-20458	110	76	equity	equity	NOUN
fbem-20458	110	77	capital	capital	NOUN
fbem-20458	110	78	cost	cost	NOUN
fbem-20458	110	79	ratio(%	ratio(%	NOUN
fbem-20458	110	80	)	)	PUNCT
fbem-20458	110	81	6.14	6.14	NUM
fbem-20458	110	82	%	%	NOUN
fbem-20458	110	83	8.20	8.20	NUM
fbem-20458	110	84	%	%	NOUN
fbem-20458	110	85	5.20	5.20	NUM
fbem-20458	110	86	%	%	NOUN
fbem-20458	110	87	12.01	12.01	NUM
fbem-20458	110	88	%	%	NOUN
fbem-20458	110	89	5.64	5.64	NUM
fbem-20458	110	90	%	%	NOUN
fbem-20458	110	91	the	the	DET
fbem-20458	110	92	proportion	proportion	NOUN
fbem-20458	110	93	of	of	ADP
fbem-20458	110	94	debt	debt	NOUN
fbem-20458	110	95	capital	capital	NOUN
fbem-20458	110	96	0	0	NUM
fbem-20458	110	97	0	0	NUM
fbem-20458	110	98	0	0	NUM
fbem-20458	110	99	0	0	NUM
fbem-20458	110	100	0	0	NUM
fbem-20458	110	101	1	1	NUM
fbem-20458	110	102	-	-	PUNCT
fbem-20458	110	103	t(%	t(%	NOUN
fbem-20458	110	104	)	)	PUNCT
fbem-20458	110	105	75	75	NUM
fbem-20458	110	106	%	%	NOUN
fbem-20458	110	107	75	75	NUM
fbem-20458	110	108	%	%	NOUN
fbem-20458	110	109	75	75	NUM
fbem-20458	110	110	%	%	NOUN
fbem-20458	110	111	75	75	NUM
fbem-20458	110	112	%	%	NOUN
fbem-20458	110	113	75	75	NUM
fbem-20458	110	114	%	%	NOUN
fbem-20458	110	115	debt	debt	NOUN
fbem-20458	110	116	capital	capital	NOUN
fbem-20458	110	117	cost	cost	NOUN
fbem-20458	110	118	ratio	ratio	NOUN
fbem-20458	110	119	0	0	NUM
fbem-20458	110	120	0	0	NUM
fbem-20458	110	121	0	0	NUM
fbem-20458	110	122	0	0	NUM
fbem-20458	110	123	0	0	NUM
fbem-20458	110	124	wacc(%	wacc(%	NOUN
fbem-20458	110	125	)	)	PUNCT
fbem-20458	110	126	6.14	6.14	NUM
fbem-20458	110	127	%	%	NOUN
fbem-20458	110	128	8.20	8.20	NUM
fbem-20458	110	129	%	%	NOUN
fbem-20458	110	130	5.20	5.20	NUM
fbem-20458	110	131	%	%	NOUN
fbem-20458	110	132	12.01	12.01	NUM
fbem-20458	110	133	%	%	NOUN
fbem-20458	110	134	5.64	5.64	NUM
fbem-20458	110	135	%	%	NOUN
fbem-20458	110	136	4.3.4	4.3.4	NUM
fbem-20458	110	137	.	.	PUNCT
fbem-20458	111	1	calculation	calculation	NOUN
fbem-20458	111	2	of	of	ADP
fbem-20458	111	3	eva	eva	NOUN
fbem-20458	111	4	value	value	NOUN
fbem-20458	111	5	based	base	VERB
fbem-20458	111	6	on	on	ADP
fbem-20458	111	7	the	the	DET
fbem-20458	111	8	data	datum	NOUN
fbem-20458	111	9	obtained	obtain	VERB
fbem-20458	111	10	above	above	ADV
fbem-20458	111	11	,	,	PUNCT
fbem-20458	111	12	the	the	DET
fbem-20458	111	13	eva	eva	NOUN
fbem-20458	111	14	value	value	NOUN
fbem-20458	111	15	of	of	ADP
fbem-20458	111	16	supor	supor	NOUN
fbem-20458	111	17	in	in	ADP
fbem-20458	111	18	2018	2018	NUM
fbem-20458	111	19	-	-	SYM
fbem-20458	111	20	2022	2022	NUM
fbem-20458	111	21	was	be	AUX
fbem-20458	111	22	calculated	calculate	VERB
fbem-20458	111	23	.	.	PUNCT
fbem-20458	112	1	table	table	NOUN
fbem-20458	112	2	9	9	NUM
fbem-20458	112	3	.	.	PUNCT
fbem-20458	113	1	the	the	DET
fbem-20458	113	2	eva	eva	PROPN
fbem-20458	113	3	value	value	NOUN
fbem-20458	113	4	calculation	calculation	NOUN
fbem-20458	113	5	table	table	NOUN
fbem-20458	113	6	indicator	indicator	NOUN
fbem-20458	113	7	year	year	NOUN
fbem-20458	113	8	2018	2018	NUM
fbem-20458	113	9	2019	2019	NUM
fbem-20458	113	10	2020	2020	NUM
fbem-20458	113	11	2021	2021	NUM
fbem-20458	113	12	2022	2022	NUM
fbem-20458	113	13	net	net	ADJ
fbem-20458	113	14	operating	operating	NOUN
fbem-20458	113	15	profit	profit	NOUN
fbem-20458	113	16	after	after	ADP
fbem-20458	113	17	tax	tax	NOUN
fbem-20458	113	18	153355.95	153355.95	NUM
fbem-20458	113	19	173115.32	173115.32	NUM
fbem-20458	113	20	172802.14	172802.14	NUM
fbem-20458	113	21	177864.68	177864.68	NUM
fbem-20458	113	22	190612.78	190612.78	NUM
fbem-20458	113	23	capital	capital	NOUN
fbem-20458	113	24	sum	sum	NOUN
fbem-20458	113	25	590406.14	590406.14	NUM
fbem-20458	113	26	647366.34	647366.34	NUM
fbem-20458	113	27	772651.18	772651.18	NUM
fbem-20458	113	28	868491	868491	NUM
fbem-20458	113	29	885074	885074	NUM
fbem-20458	113	30	wacc	wacc	PROPN
fbem-20458	113	31	6.14	6.14	NUM
fbem-20458	113	32	%	%	NOUN
fbem-20458	113	33	8.20	8.20	NUM
fbem-20458	113	34	%	%	NOUN
fbem-20458	113	35	5.20	5.20	NUM
fbem-20458	113	36	%	%	NOUN
fbem-20458	113	37	12.01	12.01	NUM
fbem-20458	113	38	%	%	NOUN
fbem-20458	113	39	5.64	5.64	NUM
fbem-20458	113	40	%	%	NOUN
fbem-20458	113	41	eva	eva	PROPN
fbem-20458	113	42	117116.82	117116.82	NUM
fbem-20458	113	43	120050.70	120050.70	NUM
fbem-20458	113	44	132593.37	132593.37	NUM
fbem-20458	113	45	73593.65	73593.65	NUM
fbem-20458	113	46	140694.60	140694.60	NUM
fbem-20458	113	47	this	this	DET
fbem-20458	113	48	paper	paper	NOUN
fbem-20458	113	49	takes	take	VERB
fbem-20458	113	50	eva	eva	NOUN
fbem-20458	113	51	as	as	ADP
fbem-20458	113	52	the	the	DET
fbem-20458	113	53	basis	basis	NOUN
fbem-20458	113	54	,	,	PUNCT
fbem-20458	113	55	combines	combine	VERB
fbem-20458	113	56	with	with	ADP
fbem-20458	113	57	the	the	DET
fbem-20458	113	58	current	current	ADJ
fbem-20458	113	59	situation	situation	NOUN
fbem-20458	113	60	of	of	ADP
fbem-20458	113	61	supor	supor	NOUN
fbem-20458	113	62	,	,	PUNCT
fbem-20458	113	63	selects	select	VERB
fbem-20458	113	64	suitable	suitable	ADJ
fbem-20458	113	65	eva	eva	NOUN
fbem-20458	113	66	indicators	indicator	NOUN
fbem-20458	113	67	to	to	PART
fbem-20458	113	68	replace	replace	VERB
fbem-20458	113	69	the	the	DET
fbem-20458	113	70	current	current	ADJ
fbem-20458	113	71	net	net	ADJ
fbem-20458	113	72	profit	profit	NOUN
fbem-20458	113	73	-	-	PUNCT
fbem-20458	113	74	related	relate	VERB
fbem-20458	113	75	indicators	indicator	NOUN
fbem-20458	113	76	,	,	PUNCT
fbem-20458	113	77	and	and	CCONJ
fbem-20458	113	78	constructs	construct	VERB
fbem-20458	113	79	a	a	DET
fbem-20458	113	80	financial	financial	ADJ
fbem-20458	113	81	performance	performance	NOUN
fbem-20458	113	82	evaluation	evaluation	NOUN
fbem-20458	113	83	system	system	NOUN
fbem-20458	113	84	combining	combine	VERB
fbem-20458	113	85	financial	financial	ADJ
fbem-20458	113	86	quantitative	quantitative	ADJ
fbem-20458	113	87	evaluation	evaluation	NOUN
fbem-20458	113	88	indicators	indicator	NOUN
fbem-20458	113	89	and	and	CCONJ
fbem-20458	113	90	non	non	ADJ
fbem-20458	113	91	-	-	ADJ
fbem-20458	113	92	financial	financial	ADJ
fbem-20458	113	93	qualitative	qualitative	ADJ
fbem-20458	113	94	evaluation	evaluation	NOUN
fbem-20458	113	95	indicators.the	indicators.the	PRON
fbem-20458	113	96	eva	eva	NOUN
fbem-20458	113	97	system	system	NOUN
fbem-20458	113	98	emphasises	emphasise	VERB
fbem-20458	113	99	the	the	DET
fbem-20458	113	100	efficiency	efficiency	NOUN
fbem-20458	113	101	of	of	ADP
fbem-20458	113	102	the	the	DET
fbem-20458	113	103	use	use	NOUN
fbem-20458	113	104	of	of	ADP
fbem-20458	113	105	funds	fund	NOUN
fbem-20458	113	106	,	,	PUNCT
fbem-20458	113	107	and	and	CCONJ
fbem-20458	113	108	pays	pay	VERB
fbem-20458	113	109	attention	attention	NOUN
fbem-20458	113	110	to	to	ADP
fbem-20458	113	111	the	the	DET
fbem-20458	113	112	company	company	NOUN
fbem-20458	113	113	's	's	PART
fbem-20458	113	114	ability	ability	NOUN
fbem-20458	113	115	to	to	PART
fbem-20458	113	116	return	return	VERB
fbem-20458	113	117	to	to	ADP
fbem-20458	113	118	shareholders	shareholder	NOUN
fbem-20458	113	119	by	by	ADP
fbem-20458	113	120	using	use	VERB
fbem-20458	113	121	the	the	DET
fbem-20458	113	122	funds	fund	NOUN
fbem-20458	113	123	formed	form	VERB
fbem-20458	113	124	by	by	ADP
fbem-20458	113	125	debt	debt	NOUN
fbem-20458	113	126	and	and	CCONJ
fbem-20458	113	127	equity	equity	NOUN
fbem-20458	113	128	,	,	PUNCT
fbem-20458	113	129	as	as	ADV
fbem-20458	113	130	well	well	ADV
fbem-20458	113	131	as	as	ADP
fbem-20458	113	132	its	its	PRON
fbem-20458	113	133	own	own	ADJ
fbem-20458	113	134	profits	profit	NOUN
fbem-20458	113	135	.	.	PUNCT
fbem-20458	114	1	compared	compare	VERB
fbem-20458	114	2	with	with	ADP
fbem-20458	114	3	traditional	traditional	ADJ
fbem-20458	114	4	financial	financial	ADJ
fbem-20458	114	5	indicators	indicator	NOUN
fbem-20458	114	6	,	,	PUNCT
fbem-20458	114	7	eva	eva	NOUN
fbem-20458	114	8	indicators	indicator	NOUN
fbem-20458	114	9	are	be	AUX
fbem-20458	114	10	more	more	ADV
fbem-20458	114	11	objective	objective	ADJ
fbem-20458	114	12	in	in	ADP
fbem-20458	114	13	evaluating	evaluate	VERB
fbem-20458	114	14	the	the	DET
fbem-20458	114	15	company	company	NOUN
fbem-20458	114	16	's	's	PART
fbem-20458	114	17	value	value	NOUN
fbem-20458	114	18	creation	creation	NOUN
fbem-20458	114	19	,	,	PUNCT
fbem-20458	114	20	and	and	CCONJ
fbem-20458	114	21	are	be	AUX
fbem-20458	114	22	better	well	ADV
fbem-20458	114	23	adapted	adapt	VERB
fbem-20458	114	24	to	to	ADP
fbem-20458	114	25	the	the	DET
fbem-20458	114	26	evaluation	evaluation	NOUN
fbem-20458	114	27	of	of	ADP
fbem-20458	114	28	the	the	DET
fbem-20458	114	29	company	company	NOUN
fbem-20458	114	30	's	's	PART
fbem-20458	114	31	performance	performance	NOUN
fbem-20458	114	32	and	and	CCONJ
fbem-20458	114	33	overall	overall	ADJ
fbem-20458	114	34	strategic	strategic	ADJ
fbem-20458	114	35	objectives	objective	NOUN
fbem-20458	114	36	.	.	PUNCT
fbem-20458	115	1	if	if	SCONJ
fbem-20458	115	2	the	the	DET
fbem-20458	115	3	eva	eva	NOUN
fbem-20458	115	4	value	value	NOUN
fbem-20458	115	5	is	be	AUX
fbem-20458	115	6	positive	positive	ADJ
fbem-20458	115	7	,	,	PUNCT
fbem-20458	115	8	it	it	PRON
fbem-20458	115	9	means	mean	VERB
fbem-20458	115	10	that	that	SCONJ
fbem-20458	115	11	the	the	DET
fbem-20458	115	12	company	company	NOUN
fbem-20458	115	13	's	's	PART
fbem-20458	115	14	return	return	NOUN
fbem-20458	115	15	is	be	AUX
fbem-20458	115	16	119	119	NUM
fbem-20458	115	17	greater	great	ADJ
fbem-20458	115	18	than	than	ADP
fbem-20458	115	19	the	the	DET
fbem-20458	115	20	cost	cost	NOUN
fbem-20458	115	21	of	of	ADP
fbem-20458	115	22	capital	capital	NOUN
fbem-20458	115	23	invested	invest	VERB
fbem-20458	115	24	to	to	PART
fbem-20458	115	25	obtain	obtain	VERB
fbem-20458	115	26	this	this	DET
fbem-20458	115	27	return	return	NOUN
fbem-20458	115	28	,	,	PUNCT
fbem-20458	115	29	i.e.	i.e.	X
fbem-20458	115	30	,	,	PUNCT
fbem-20458	115	31	the	the	DET
fbem-20458	115	32	company	company	NOUN
fbem-20458	115	33	has	have	AUX
fbem-20458	115	34	created	create	VERB
fbem-20458	115	35	new	new	ADJ
fbem-20458	115	36	value	value	NOUN
fbem-20458	115	37	for	for	ADP
fbem-20458	115	38	shareholders	shareholder	NOUN
fbem-20458	115	39	;	;	PUNCT
fbem-20458	115	40	on	on	ADP
fbem-20458	115	41	the	the	DET
fbem-20458	115	42	contrary	contrary	NOUN
fbem-20458	115	43	,	,	PUNCT
fbem-20458	115	44	if	if	SCONJ
fbem-20458	115	45	the	the	DET
fbem-20458	115	46	eva	eva	NOUN
fbem-20458	115	47	value	value	NOUN
fbem-20458	115	48	is	be	AUX
fbem-20458	115	49	negative	negative	ADJ
fbem-20458	115	50	,	,	PUNCT
fbem-20458	115	51	it	it	PRON
fbem-20458	115	52	means	mean	VERB
fbem-20458	115	53	that	that	SCONJ
fbem-20458	115	54	the	the	DET
fbem-20458	115	55	shareholders	shareholder	NOUN
fbem-20458	115	56	'	'	PART
fbem-20458	115	57	wealth	wealth	NOUN
fbem-20458	115	58	is	be	AUX
fbem-20458	115	59	decreasing	decrease	VERB
fbem-20458	115	60	.	.	PUNCT
fbem-20458	116	1	according	accord	VERB
fbem-20458	116	2	to	to	ADP
fbem-20458	116	3	table	table	NOUN
fbem-20458	116	4	5	5	NUM
fbem-20458	116	5	,	,	PUNCT
fbem-20458	116	6	the	the	DET
fbem-20458	116	7	eva	eva	NOUN
fbem-20458	116	8	of	of	ADP
fbem-20458	116	9	three	three	NUM
fbem-20458	116	10	squirrels	squirrel	NOUN
fbem-20458	116	11	is	be	AUX
fbem-20458	116	12	positive	positive	ADJ
fbem-20458	116	13	for	for	ADP
fbem-20458	116	14	the	the	DET
fbem-20458	116	15	last	last	ADJ
fbem-20458	116	16	three	three	NUM
fbem-20458	116	17	years	year	NOUN
fbem-20458	116	18	.	.	PUNCT
fbem-20458	117	1	except	except	SCONJ
fbem-20458	117	2	for	for	ADP
fbem-20458	117	3	the	the	DET
fbem-20458	117	4	year	year	NOUN
fbem-20458	117	5	2021	2021	NUM
fbem-20458	117	6	,	,	PUNCT
fbem-20458	117	7	the	the	DET
fbem-20458	117	8	eva	eva	NOUN
fbem-20458	117	9	value	value	NOUN
fbem-20458	117	10	is	be	AUX
fbem-20458	117	11	showing	show	VERB
fbem-20458	117	12	an	an	DET
fbem-20458	117	13	upward	upward	ADJ
fbem-20458	117	14	trend	trend	NOUN
fbem-20458	117	15	,	,	PUNCT
fbem-20458	117	16	which	which	PRON
fbem-20458	117	17	indicates	indicate	VERB
fbem-20458	117	18	that	that	SCONJ
fbem-20458	117	19	the	the	DET
fbem-20458	117	20	value	value	NOUN
fbem-20458	117	21	created	create	VERB
fbem-20458	117	22	by	by	ADP
fbem-20458	117	23	supor	supor	NOUN
fbem-20458	117	24	in	in	ADP
fbem-20458	117	25	recent	recent	ADJ
fbem-20458	117	26	years	year	NOUN
fbem-20458	117	27	has	have	AUX
fbem-20458	117	28	increased	increase	VERB
fbem-20458	117	29	compared	compare	VERB
fbem-20458	117	30	to	to	ADP
fbem-20458	117	31	the	the	DET
fbem-20458	117	32	previous	previous	ADJ
fbem-20458	117	33	year	year	NOUN
fbem-20458	117	34	,	,	PUNCT
fbem-20458	117	35	and	and	CCONJ
fbem-20458	117	36	the	the	DET
fbem-20458	117	37	business	business	NOUN
fbem-20458	117	38	condition	condition	NOUN
fbem-20458	117	39	has	have	AUX
fbem-20458	117	40	been	be	AUX
fbem-20458	117	41	improving	improve	VERB
fbem-20458	117	42	,	,	PUNCT
fbem-20458	117	43	which	which	PRON
fbem-20458	117	44	can	can	AUX
fbem-20458	117	45	bring	bring	VERB
fbem-20458	117	46	more	more	ADJ
fbem-20458	117	47	benefits	benefit	NOUN
fbem-20458	117	48	to	to	ADP
fbem-20458	117	49	shareholders	shareholder	NOUN
fbem-20458	117	50	.	.	PUNCT
fbem-20458	118	1	5	5	X
fbem-20458	118	2	.	.	X
fbem-20458	118	3	comparative	comparative	ADJ
fbem-20458	118	4	analysis	analysis	NOUN
fbem-20458	118	5	of	of	ADP
fbem-20458	118	6	eva	eva	NOUN
fbem-20458	118	7	and	and	CCONJ
fbem-20458	118	8	current	current	ADJ
fbem-20458	118	9	financial	financial	ADJ
fbem-20458	118	10	performance	performance	NOUN
fbem-20458	118	11	evaluation	evaluation	NOUN
fbem-20458	118	12	indicators	indicator	NOUN
fbem-20458	118	13	based	base	VERB
fbem-20458	118	14	on	on	ADP
fbem-20458	118	15	the	the	DET
fbem-20458	118	16	eva	eva	NOUN
fbem-20458	118	17	value	value	NOUN
fbem-20458	118	18	calculated	calculate	VERB
fbem-20458	118	19	above	above	ADV
fbem-20458	118	20	,	,	PUNCT
fbem-20458	118	21	the	the	DET
fbem-20458	118	22	eva	eva	NOUN
fbem-20458	118	23	value	value	NOUN
fbem-20458	118	24	is	be	AUX
fbem-20458	118	25	compared	compare	VERB
fbem-20458	118	26	with	with	ADP
fbem-20458	118	27	traditional	traditional	ADJ
fbem-20458	118	28	financial	financial	ADJ
fbem-20458	118	29	indicators	indicator	NOUN
fbem-20458	118	30	.	.	PUNCT
fbem-20458	119	1	in	in	ADP
fbem-20458	119	2	this	this	DET
fbem-20458	119	3	paper	paper	NOUN
fbem-20458	119	4	,	,	PUNCT
fbem-20458	119	5	eva	eva	NOUN
fbem-20458	119	6	value	value	NOUN
fbem-20458	119	7	,	,	PUNCT
fbem-20458	119	8	eva	eva	NOUN
fbem-20458	119	9	rate	rate	NOUN
fbem-20458	119	10	of	of	ADP
fbem-20458	119	11	net	net	ADJ
fbem-20458	119	12	assets	asset	NOUN
fbem-20458	119	13	and	and	CCONJ
fbem-20458	119	14	eva	eva	NOUN
fbem-20458	119	15	rate	rate	NOUN
fbem-20458	119	16	of	of	ADP
fbem-20458	119	17	sales	sale	NOUN
fbem-20458	119	18	are	be	AUX
fbem-20458	119	19	chosen	choose	VERB
fbem-20458	119	20	to	to	PART
fbem-20458	119	21	compare	compare	VERB
fbem-20458	119	22	and	and	CCONJ
fbem-20458	119	23	analyse	analyse	VERB
fbem-20458	119	24	with	with	ADP
fbem-20458	119	25	net	net	ADJ
fbem-20458	119	26	profit	profit	NOUN
fbem-20458	119	27	,	,	PUNCT
fbem-20458	119	28	return	return	VERB
fbem-20458	119	29	on	on	ADP
fbem-20458	119	30	net	net	ADJ
fbem-20458	119	31	assets	asset	NOUN
fbem-20458	119	32	and	and	CCONJ
fbem-20458	119	33	net	net	ADJ
fbem-20458	119	34	sales	sale	NOUN
fbem-20458	119	35	margin	margin	NOUN
fbem-20458	119	36	.	.	PUNCT
fbem-20458	120	1	table	table	NOUN
fbem-20458	120	2	10	10	NUM
fbem-20458	120	3	.	.	PUNCT
fbem-20458	121	1	eva	eva	NOUN
fbem-20458	121	2	calculation	calculation	NOUN
fbem-20458	121	3	table	table	NOUN
fbem-20458	121	4	of	of	ADP
fbem-20458	121	5	relevant	relevant	ADJ
fbem-20458	121	6	indicators	indicator	NOUN
fbem-20458	121	7	indicator	indicator	NOUN
fbem-20458	121	8	year	year	NOUN
fbem-20458	121	9	2018	2018	NUM
fbem-20458	121	10	2019	2019	NUM
fbem-20458	121	11	2020	2020	NUM
fbem-20458	121	12	2021	2021	NUM
fbem-20458	121	13	2022	2022	NUM
fbem-20458	121	14	eva	eva	PROPN
fbem-20458	121	15	117116.82	117116.82	NUM
fbem-20458	121	16	120050.70	120050.70	NUM
fbem-20458	121	17	132593.37	132593.37	NUM
fbem-20458	121	18	73593.65	73593.65	NUM
fbem-20458	121	19	140694.60	140694.60	NUM
fbem-20458	121	20	net	net	ADJ
fbem-20458	121	21	asset	asset	NOUN
fbem-20458	121	22	eva	eva	PROPN
fbem-20458	121	23	rate	rate	NOUN
fbem-20458	121	24	19.83	19.83	NUM
fbem-20458	121	25	%	%	NOUN
fbem-20458	121	26	17.56	17.56	NUM
fbem-20458	121	27	%	%	NOUN
fbem-20458	121	28	18.41	18.41	NUM
fbem-20458	121	29	%	%	NOUN
fbem-20458	121	30	9.65	9.65	NUM
fbem-20458	121	31	%	%	NOUN
fbem-20458	121	32	20.00	20.00	NUM
fbem-20458	121	33	%	%	NOUN
fbem-20458	121	34	sales	sale	NOUN
fbem-20458	121	35	of	of	ADP
fbem-20458	121	36	the	the	DET
fbem-20458	121	37	eva	eva	NOUN
fbem-20458	121	38	rate	rate	NOUN
fbem-20458	121	39	6.56	6.56	NUM
fbem-20458	121	40	%	%	NOUN
fbem-20458	121	41	6.05	6.05	NUM
fbem-20458	121	42	%	%	NOUN
fbem-20458	121	43	7.13	7.13	NUM
fbem-20458	121	44	%	%	NOUN
fbem-20458	121	45	3.41	3.41	NUM
fbem-20458	121	46	%	%	NOUN
fbem-20458	121	47	6.98	6.98	NUM
fbem-20458	121	48	%	%	NOUN
fbem-20458	121	49	eva	eva	NOUN
fbem-20458	121	50	rate	rate	NOUN
fbem-20458	121	51	of	of	ADP
fbem-20458	121	52	rise	rise	NOUN
fbem-20458	121	53	55.83	55.83	NUM
fbem-20458	121	54	%	%	NOUN
fbem-20458	121	55	2.51	2.51	NUM
fbem-20458	121	56	%	%	NOUN
fbem-20458	121	57	10.45	10.45	NUM
fbem-20458	121	58	%	%	NOUN
fbem-20458	121	59	-44.50	-44.50	PROPN
fbem-20458	121	60	%	%	NOUN
fbem-20458	121	61	91.18	91.18	NUM
fbem-20458	121	62	%	%	NOUN
fbem-20458	121	63	5.1	5.1	NUM
fbem-20458	121	64	.	.	PUNCT
fbem-20458	122	1	eva	eva	PROPN
fbem-20458	122	2	vs.	vs.	ADP
fbem-20458	122	3	net	net	ADJ
fbem-20458	122	4	profit	profit	NOUN
fbem-20458	122	5	table	table	NOUN
fbem-20458	122	6	11	11	NUM
fbem-20458	122	7	.	.	PUNCT
fbem-20458	123	1	eva	eva	PROPN
fbem-20458	123	2	and	and	CCONJ
fbem-20458	123	3	retained	retain	VERB
fbem-20458	123	4	profits	profit	NOUN
fbem-20458	123	5	unit:￥10,000	unit:￥10,000	PROPN
fbem-20458	123	6	indicator	indicator	NOUN
fbem-20458	123	7	year	year	NOUN
fbem-20458	123	8	2018	2018	NUM
fbem-20458	123	9	2019	2019	NUM
fbem-20458	123	10	2020	2020	NUM
fbem-20458	123	11	2021	2021	NUM
fbem-20458	123	12	2022	2022	NUM
fbem-20458	123	13	eva	eva	PROPN
fbem-20458	123	14	117116.82	117116.82	NUM
fbem-20458	123	15	120050.70	120050.70	NUM
fbem-20458	123	16	132593.37	132593.37	NUM
fbem-20458	123	17	73593.65	73593.65	NUM
fbem-20458	123	18	140694.60	140694.60	NUM
fbem-20458	123	19	net	net	ADJ
fbem-20458	123	20	profit	profit	NOUN
fbem-20458	123	21	166900	166900	NUM
fbem-20458	123	22	191600	191600	NUM
fbem-20458	123	23	184300	184300	NUM
fbem-20458	123	24	194100	194100	NUM
fbem-20458	123	25	206600	206600	NUM
fbem-20458	123	26	as	as	SCONJ
fbem-20458	123	27	can	can	AUX
fbem-20458	123	28	be	be	AUX
fbem-20458	123	29	seen	see	VERB
fbem-20458	123	30	from	from	ADP
fbem-20458	123	31	the	the	DET
fbem-20458	123	32	above	above	ADJ
fbem-20458	123	33	table	table	NOUN
fbem-20458	123	34	,	,	PUNCT
fbem-20458	123	35	the	the	DET
fbem-20458	123	36	values	value	NOUN
fbem-20458	123	37	of	of	ADP
fbem-20458	123	38	eva	eva	NOUN
fbem-20458	123	39	are	be	AUX
fbem-20458	123	40	all	all	ADV
fbem-20458	123	41	greater	great	ADJ
fbem-20458	123	42	than	than	ADP
fbem-20458	123	43	zero	zero	NUM
fbem-20458	123	44	,	,	PUNCT
fbem-20458	123	45	which	which	PRON
fbem-20458	123	46	indicates	indicate	VERB
fbem-20458	123	47	that	that	SCONJ
fbem-20458	123	48	supor	supor	NOUN
fbem-20458	123	49	is	be	AUX
fbem-20458	123	50	in	in	ADP
fbem-20458	123	51	a	a	DET
fbem-20458	123	52	profitable	profitable	ADJ
fbem-20458	123	53	state	state	NOUN
fbem-20458	123	54	in	in	ADP
fbem-20458	123	55	the	the	DET
fbem-20458	123	56	process	process	NOUN
fbem-20458	123	57	of	of	ADP
fbem-20458	123	58	operation	operation	NOUN
fbem-20458	123	59	,	,	PUNCT
fbem-20458	123	60	the	the	DET
fbem-20458	123	61	development	development	NOUN
fbem-20458	123	62	trend	trend	NOUN
fbem-20458	123	63	of	of	ADP
fbem-20458	123	64	the	the	DET
fbem-20458	123	65	enterprise	enterprise	NOUN
fbem-20458	123	66	is	be	AUX
fbem-20458	123	67	good	good	ADJ
fbem-20458	123	68	,	,	PUNCT
fbem-20458	123	69	and	and	CCONJ
fbem-20458	123	70	it	it	PRON
fbem-20458	123	71	is	be	AUX
fbem-20458	123	72	constantly	constantly	ADV
fbem-20458	123	73	creating	create	VERB
fbem-20458	123	74	value	value	NOUN
fbem-20458	123	75	.	.	PUNCT
fbem-20458	124	1	numerically	numerically	ADV
fbem-20458	124	2	,	,	PUNCT
fbem-20458	124	3	the	the	DET
fbem-20458	124	4	net	net	ADJ
fbem-20458	124	5	profit	profit	NOUN
fbem-20458	124	6	value	value	NOUN
fbem-20458	124	7	is	be	AUX
fbem-20458	124	8	greater	great	ADJ
fbem-20458	124	9	than	than	ADP
fbem-20458	124	10	the	the	DET
fbem-20458	124	11	eva	eva	NOUN
fbem-20458	124	12	value	value	NOUN
fbem-20458	124	13	,	,	PUNCT
fbem-20458	124	14	which	which	PRON
fbem-20458	124	15	is	be	AUX
fbem-20458	124	16	mainly	mainly	ADV
fbem-20458	124	17	due	due	ADP
fbem-20458	124	18	to	to	ADP
fbem-20458	124	19	the	the	DET
fbem-20458	124	20	fact	fact	NOUN
fbem-20458	124	21	that	that	SCONJ
fbem-20458	124	22	both	both	CCONJ
fbem-20458	124	23	the	the	DET
fbem-20458	124	24	cost	cost	NOUN
fbem-20458	124	25	of	of	ADP
fbem-20458	124	26	debt	debt	NOUN
fbem-20458	124	27	capital	capital	NOUN
fbem-20458	124	28	and	and	CCONJ
fbem-20458	124	29	the	the	DET
fbem-20458	124	30	cost	cost	NOUN
fbem-20458	124	31	of	of	ADP
fbem-20458	124	32	equity	equity	NOUN
fbem-20458	124	33	capital	capital	NOUN
fbem-20458	124	34	are	be	AUX
fbem-20458	124	35	taken	take	VERB
fbem-20458	124	36	into	into	ADP
fbem-20458	124	37	account	account	NOUN
fbem-20458	124	38	in	in	ADP
fbem-20458	124	39	the	the	DET
fbem-20458	124	40	calculation	calculation	NOUN
fbem-20458	124	41	of	of	ADP
fbem-20458	124	42	eva	eva	PROPN
fbem-20458	124	43	,	,	PUNCT
fbem-20458	124	44	while	while	SCONJ
fbem-20458	124	45	only	only	ADV
fbem-20458	124	46	the	the	DET
fbem-20458	124	47	cost	cost	NOUN
fbem-20458	124	48	of	of	ADP
fbem-20458	124	49	debt	debt	NOUN
fbem-20458	124	50	capital	capital	NOUN
fbem-20458	124	51	is	be	AUX
fbem-20458	124	52	taken	take	VERB
fbem-20458	124	53	into	into	ADP
fbem-20458	124	54	account	account	NOUN
fbem-20458	124	55	in	in	ADP
fbem-20458	124	56	the	the	DET
fbem-20458	124	57	calculation	calculation	NOUN
fbem-20458	124	58	of	of	ADP
fbem-20458	124	59	net	net	ADJ
fbem-20458	124	60	profit	profit	NOUN
fbem-20458	124	61	.	.	PUNCT
fbem-20458	125	1	in	in	ADP
fbem-20458	125	2	addition	addition	NOUN
fbem-20458	125	3	,	,	PUNCT
fbem-20458	125	4	eva	eva	NOUN
fbem-20458	125	5	and	and	CCONJ
fbem-20458	125	6	net	net	ADJ
fbem-20458	125	7	profit	profit	NOUN
fbem-20458	125	8	have	have	VERB
fbem-20458	125	9	different	different	ADJ
fbem-20458	125	10	trends	trend	NOUN
fbem-20458	125	11	,	,	PUNCT
fbem-20458	125	12	in	in	ADP
fbem-20458	125	13	the	the	DET
fbem-20458	125	14	period	period	NOUN
fbem-20458	125	15	of	of	ADP
fbem-20458	125	16	2018	2018	NUM
fbem-20458	125	17	-	-	SYM
fbem-20458	125	18	2020	2020	NUM
fbem-20458	125	19	,	,	PUNCT
fbem-20458	125	20	eva	eva	PROPN
fbem-20458	125	21	shows	show	VERB
fbem-20458	125	22	a	a	DET
fbem-20458	125	23	trend	trend	NOUN
fbem-20458	125	24	of	of	ADP
fbem-20458	125	25	growth	growth	NOUN
fbem-20458	125	26	,	,	PUNCT
fbem-20458	125	27	while	while	SCONJ
fbem-20458	125	28	net	net	ADJ
fbem-20458	125	29	profit	profit	NOUN
fbem-20458	125	30	shows	show	VERB
fbem-20458	125	31	a	a	DET
fbem-20458	125	32	trend	trend	NOUN
fbem-20458	125	33	of	of	ADP
fbem-20458	125	34	growth	growth	NOUN
fbem-20458	125	35	followed	follow	VERB
fbem-20458	125	36	by	by	ADP
fbem-20458	125	37	a	a	DET
fbem-20458	125	38	decline	decline	NOUN
fbem-20458	125	39	,	,	PUNCT
fbem-20458	125	40	in	in	ADP
fbem-20458	125	41	the	the	DET
fbem-20458	125	42	period	period	NOUN
fbem-20458	125	43	of	of	ADP
fbem-20458	125	44	2020	2020	NUM
fbem-20458	125	45	-	-	SYM
fbem-20458	125	46	2022	2022	NUM
fbem-20458	125	47	,	,	PUNCT
fbem-20458	125	48	eva	eva	NOUN
fbem-20458	125	49	shows	show	VERB
fbem-20458	125	50	a	a	DET
fbem-20458	125	51	trend	trend	NOUN
fbem-20458	125	52	of	of	ADP
fbem-20458	125	53	decline	decline	NOUN
fbem-20458	125	54	followed	follow	VERB
fbem-20458	125	55	by	by	ADP
fbem-20458	125	56	a	a	DET
fbem-20458	125	57	growth	growth	NOUN
fbem-20458	125	58	,	,	PUNCT
fbem-20458	125	59	while	while	SCONJ
fbem-20458	125	60	net	net	ADJ
fbem-20458	125	61	profit	profit	NOUN
fbem-20458	125	62	shows	show	VERB
fbem-20458	125	63	a	a	DET
fbem-20458	125	64	trend	trend	NOUN
fbem-20458	125	65	of	of	ADP
fbem-20458	125	66	growth	growth	NOUN
fbem-20458	125	67	since	since	SCONJ
fbem-20458	125	68	2020	2020	NUM
fbem-20458	125	69	-	-	SYM
fbem-20458	125	70	2022	2022	NUM
fbem-20458	125	71	.	.	PUNCT
fbem-20458	126	1	from	from	ADP
fbem-20458	126	2	the	the	DET
fbem-20458	126	3	above	above	ADJ
fbem-20458	126	4	analysis	analysis	NOUN
fbem-20458	126	5	,	,	PUNCT
fbem-20458	126	6	it	it	PRON
fbem-20458	126	7	can	can	AUX
fbem-20458	126	8	be	be	AUX
fbem-20458	126	9	seen	see	VERB
fbem-20458	126	10	that	that	SCONJ
fbem-20458	126	11	the	the	DET
fbem-20458	126	12	net	net	ADJ
fbem-20458	126	13	profit	profit	NOUN
fbem-20458	126	14	index	index	NOUN
fbem-20458	126	15	can	can	AUX
fbem-20458	126	16	not	not	PART
fbem-20458	126	17	scientifically	scientifically	ADV
fbem-20458	126	18	and	and	CCONJ
fbem-20458	126	19	accurately	accurately	ADV
fbem-20458	126	20	reflect	reflect	VERB
fbem-20458	126	21	the	the	DET
fbem-20458	126	22	actual	actual	ADJ
fbem-20458	126	23	operating	operating	NOUN
fbem-20458	126	24	conditions	condition	NOUN
fbem-20458	126	25	of	of	ADP
fbem-20458	126	26	enterprise	enterprise	NOUN
fbem-20458	126	27	a	a	PRON
fbem-20458	126	28	,	,	PUNCT
fbem-20458	126	29	while	while	SCONJ
fbem-20458	126	30	the	the	DET
fbem-20458	126	31	eva	eva	NOUN
fbem-20458	126	32	index	index	NOUN
fbem-20458	126	33	can	can	AUX
fbem-20458	126	34	not	not	PART
fbem-20458	126	35	only	only	ADV
fbem-20458	126	36	more	more	ADV
fbem-20458	126	37	accurately	accurately	ADV
fbem-20458	126	38	reflect	reflect	VERB
fbem-20458	126	39	the	the	DET
fbem-20458	126	40	actual	actual	ADJ
fbem-20458	126	41	profitability	profitability	NOUN
fbem-20458	126	42	of	of	ADP
fbem-20458	126	43	the	the	DET
fbem-20458	126	44	enterprise	enterprise	NOUN
fbem-20458	126	45	,	,	PUNCT
fbem-20458	126	46	but	but	CCONJ
fbem-20458	126	47	also	also	ADV
fbem-20458	126	48	reflect	reflect	VERB
fbem-20458	126	49	the	the	DET
fbem-20458	126	50	ability	ability	NOUN
fbem-20458	126	51	of	of	ADP
fbem-20458	126	52	the	the	DET
fbem-20458	126	53	enterprise	enterprise	NOUN
fbem-20458	126	54	to	to	PART
fbem-20458	126	55	create	create	VERB
fbem-20458	126	56	value	value	NOUN
fbem-20458	126	57	.	.	PUNCT
fbem-20458	127	1	if	if	SCONJ
fbem-20458	127	2	you	you	PRON
fbem-20458	127	3	think	think	VERB
fbem-20458	127	4	that	that	SCONJ
fbem-20458	127	5	the	the	DET
fbem-20458	127	6	profitability	profitability	NOUN
fbem-20458	127	7	of	of	ADP
fbem-20458	127	8	the	the	DET
fbem-20458	127	9	company	company	NOUN
fbem-20458	127	10	has	have	AUX
fbem-20458	127	11	increased	increase	VERB
fbem-20458	127	12	just	just	ADV
fbem-20458	127	13	because	because	SCONJ
fbem-20458	127	14	the	the	DET
fbem-20458	127	15	net	net	ADJ
fbem-20458	127	16	profit	profit	NOUN
fbem-20458	127	17	has	have	AUX
fbem-20458	127	18	increased	increase	VERB
fbem-20458	127	19	,	,	PUNCT
fbem-20458	127	20	then	then	ADV
fbem-20458	127	21	you	you	PRON
fbem-20458	127	22	will	will	AUX
fbem-20458	127	23	probably	probably	ADV
fbem-20458	127	24	make	make	VERB
fbem-20458	127	25	a	a	DET
fbem-20458	127	26	wrong	wrong	ADJ
fbem-20458	127	27	decision	decision	NOUN
fbem-20458	127	28	.	.	PUNCT
fbem-20458	128	1	therefore	therefore	ADV
fbem-20458	128	2	,	,	PUNCT
fbem-20458	128	3	supor	supor	NOUN
fbem-20458	128	4	should	should	AUX
fbem-20458	128	5	consider	consider	VERB
fbem-20458	128	6	the	the	DET
fbem-20458	128	7	cost	cost	NOUN
fbem-20458	128	8	of	of	ADP
fbem-20458	128	9	equity	equity	NOUN
fbem-20458	128	10	capital	capital	NOUN
fbem-20458	128	11	in	in	ADP
fbem-20458	128	12	performance	performance	NOUN
fbem-20458	128	13	evaluation	evaluation	NOUN
fbem-20458	128	14	,	,	PUNCT
fbem-20458	128	15	and	and	CCONJ
fbem-20458	128	16	use	use	VERB
fbem-20458	128	17	the	the	DET
fbem-20458	128	18	eva	eva	NOUN
fbem-20458	128	19	financial	financial	ADJ
fbem-20458	128	20	performance	performance	NOUN
fbem-20458	128	21	evaluation	evaluation	NOUN
fbem-20458	128	22	method	method	NOUN
fbem-20458	128	23	to	to	PART
fbem-20458	128	24	more	more	ADV
fbem-20458	128	25	accurately	accurately	ADV
fbem-20458	128	26	reflect	reflect	VERB
fbem-20458	128	27	the	the	DET
fbem-20458	128	28	content	content	NOUN
fbem-20458	128	29	of	of	ADP
fbem-20458	128	30	the	the	DET
fbem-20458	128	31	business	business	NOUN
fbem-20458	128	32	process	process	NOUN
fbem-20458	128	33	needs	need	VERB
fbem-20458	128	34	to	to	PART
fbem-20458	128	35	be	be	AUX
fbem-20458	128	36	adjusted	adjust	VERB
fbem-20458	128	37	to	to	PART
fbem-20458	128	38	promote	promote	VERB
fbem-20458	128	39	the	the	DET
fbem-20458	128	40	development	development	NOUN
fbem-20458	128	41	of	of	ADP
fbem-20458	128	42	the	the	DET
fbem-20458	128	43	enterprise	enterprise	NOUN
fbem-20458	128	44	in	in	ADP
fbem-20458	128	45	a	a	DET
fbem-20458	128	46	favourable	favourable	ADJ
fbem-20458	128	47	trend	trend	NOUN
fbem-20458	128	48	.	.	PUNCT
fbem-20458	129	1	5.2	5.2	NUM
fbem-20458	129	2	.	.	PUNCT
fbem-20458	129	3	comparison	comparison	NOUN
fbem-20458	129	4	of	of	ADP
fbem-20458	129	5	eva	eva	NOUN
fbem-20458	129	6	of	of	ADP
fbem-20458	129	7	net	net	ADJ
fbem-20458	129	8	assets	asset	NOUN
fbem-20458	129	9	and	and	CCONJ
fbem-20458	129	10	return	return	VERB
fbem-20458	129	11	on	on	ADP
fbem-20458	129	12	net	net	ADJ
fbem-20458	129	13	assets	asset	NOUN
fbem-20458	129	14	table	table	NOUN
fbem-20458	129	15	12	12	NUM
fbem-20458	129	16	.	.	PUNCT
fbem-20458	130	1	net	net	ADJ
fbem-20458	130	2	assets	asset	NOUN
fbem-20458	130	3	eva	eva	PROPN
fbem-20458	130	4	and	and	CCONJ
fbem-20458	130	5	return	return	VERB
fbem-20458	130	6	on	on	ADP
fbem-20458	130	7	equity	equity	NOUN
fbem-20458	130	8	indicator	indicator	PROPN
fbem-20458	130	9	year	year	NOUN
fbem-20458	130	10	2018	2018	NUM
fbem-20458	130	11	2019	2019	NUM
fbem-20458	130	12	2020	2020	NUM
fbem-20458	130	13	2021	2021	NUM
fbem-20458	130	14	2022	2022	NUM
fbem-20458	130	15	net	net	ADJ
fbem-20458	130	16	asset	asset	NOUN
fbem-20458	130	17	eva(%	eva(%	PROPN
fbem-20458	130	18	)	)	PUNCT
fbem-20458	130	19	19.83	19.83	NUM
fbem-20458	130	20	%	%	NOUN
fbem-20458	130	21	17.56	17.56	NUM
fbem-20458	130	22	%	%	NOUN
fbem-20458	130	23	18.41	18.41	NUM
fbem-20458	130	24	%	%	NOUN
fbem-20458	130	25	9.65	9.65	NUM
fbem-20458	130	26	%	%	NOUN
fbem-20458	130	27	20.00	20.00	NUM
fbem-20458	130	28	%	%	NOUN
fbem-20458	130	29	return	return	NOUN
fbem-20458	130	30	on	on	ADP
fbem-20458	130	31	equity(%	equity(%	ADJ
fbem-20458	130	32	)	)	PUNCT
fbem-20458	130	33	28.84	28.84	NUM
fbem-20458	130	34	%	%	NOUN
fbem-20458	130	35	30.54	30.54	NUM
fbem-20458	130	36	%	%	NOUN
fbem-20458	130	37	26.97	26.97	NUM
fbem-20458	130	38	%	%	NOUN
fbem-20458	130	39	26.81	26.81	NUM
fbem-20458	130	40	%	%	NOUN
fbem-20458	130	41	27.89	27.89	NUM
fbem-20458	130	42	%	%	NOUN
fbem-20458	130	43	as	as	SCONJ
fbem-20458	130	44	can	can	AUX
fbem-20458	130	45	be	be	AUX
fbem-20458	130	46	seen	see	VERB
fbem-20458	130	47	from	from	ADP
fbem-20458	130	48	the	the	DET
fbem-20458	130	49	above	above	ADJ
fbem-20458	130	50	table	table	NOUN
fbem-20458	130	51	,	,	PUNCT
fbem-20458	130	52	the	the	DET
fbem-20458	130	53	net	net	ADJ
fbem-20458	130	54	asset	asset	NOUN
fbem-20458	130	55	eva	eva	NOUN
fbem-20458	130	56	rate	rate	NOUN
fbem-20458	130	57	of	of	ADP
fbem-20458	130	58	supor	supor	NOUN
fbem-20458	130	59	in	in	ADP
fbem-20458	130	60	2018	2018	NUM
fbem-20458	130	61	-	-	SYM
fbem-20458	130	62	2022	2022	NUM
fbem-20458	130	63	shows	show	VERB
fbem-20458	130	64	a	a	DET
fbem-20458	130	65	trend	trend	NOUN
fbem-20458	130	66	of	of	ADP
fbem-20458	130	67	decline	decline	NOUN
fbem-20458	130	68	and	and	CCONJ
fbem-20458	130	69	then	then	ADV
fbem-20458	130	70	increase	increase	VERB
fbem-20458	130	71	,	,	PUNCT
fbem-20458	130	72	but	but	CCONJ
fbem-20458	130	73	in	in	ADP
fbem-20458	130	74	2020	2020	NUM
fbem-20458	130	75	its	its	PRON
fbem-20458	130	76	value	value	NOUN
fbem-20458	130	77	is	be	AUX
fbem-20458	130	78	still	still	ADV
fbem-20458	130	79	lower	low	ADJ
fbem-20458	130	80	than	than	ADP
fbem-20458	130	81	that	that	PRON
fbem-20458	130	82	of	of	ADP
fbem-20458	130	83	2018	2018	NUM
fbem-20458	130	84	,	,	PUNCT
fbem-20458	130	85	and	and	CCONJ
fbem-20458	130	86	in	in	ADP
fbem-20458	130	87	2021	2021	NUM
fbem-20458	130	88	supor	supor	NOUN
fbem-20458	130	89	's	's	PART
fbem-20458	130	90	net	net	ADJ
fbem-20458	130	91	asset	asset	NOUN
fbem-20458	130	92	eva	eva	PROPN
fbem-20458	130	93	declines	decline	VERB
fbem-20458	130	94	significantly	significantly	ADV
fbem-20458	130	95	,	,	PUNCT
fbem-20458	130	96	and	and	CCONJ
fbem-20458	130	97	then	then	ADV
fbem-20458	130	98	rises	rise	VERB
fbem-20458	130	99	back	back	ADV
fbem-20458	130	100	to	to	ADP
fbem-20458	130	101	the	the	DET
fbem-20458	130	102	previous	previous	ADJ
fbem-20458	130	103	level	level	NOUN
fbem-20458	130	104	in	in	ADP
fbem-20458	130	105	2020	2020	NUM
fbem-20458	130	106	.	.	PUNCT
fbem-20458	131	1	by	by	ADP
fbem-20458	131	2	observing	observe	VERB
fbem-20458	131	3	the	the	DET
fbem-20458	131	4	financial	financial	ADJ
fbem-20458	131	5	data	datum	NOUN
fbem-20458	131	6	in	in	ADP
fbem-20458	131	7	2021	2021	NUM
fbem-20458	131	8	,	,	PUNCT
fbem-20458	131	9	it	it	PRON
fbem-20458	131	10	is	be	AUX
fbem-20458	131	11	found	find	VERB
fbem-20458	131	12	that	that	SCONJ
fbem-20458	131	13	the	the	DET
fbem-20458	131	14	cost	cost	NOUN
fbem-20458	131	15	of	of	ADP
fbem-20458	131	16	equity	equity	NOUN
fbem-20458	131	17	capital	capital	NOUN
fbem-20458	131	18	of	of	ADP
fbem-20458	131	19	supor	supor	NOUN
fbem-20458	131	20	has	have	AUX
fbem-20458	131	21	risen	rise	VERB
fbem-20458	131	22	by	by	ADP
fbem-20458	131	23	a	a	DET
fbem-20458	131	24	large	large	ADJ
fbem-20458	131	25	amount	amount	NOUN
fbem-20458	131	26	,	,	PUNCT
fbem-20458	131	27	which	which	PRON
fbem-20458	131	28	leads	lead	VERB
fbem-20458	131	29	to	to	ADP
fbem-20458	131	30	a	a	DET
fbem-20458	131	31	significant	significant	ADJ
fbem-20458	131	32	decline	decline	NOUN
fbem-20458	131	33	in	in	ADP
fbem-20458	131	34	the	the	DET
fbem-20458	131	35	eva	eva	NOUN
fbem-20458	131	36	rate	rate	NOUN
fbem-20458	131	37	of	of	ADP
fbem-20458	131	38	net	net	ADJ
fbem-20458	131	39	assets	asset	NOUN
fbem-20458	131	40	.	.	PUNCT
fbem-20458	132	1	while	while	SCONJ
fbem-20458	132	2	supor	supor	PROPN
fbem-20458	132	3	's	's	PART
fbem-20458	132	4	return	return	NOUN
fbem-20458	132	5	on	on	ADP
fbem-20458	132	6	net	net	ADJ
fbem-20458	132	7	assets	asset	NOUN
fbem-20458	132	8	fluctuates	fluctuate	NOUN
fbem-20458	132	9	,	,	PUNCT
fbem-20458	132	10	but	but	CCONJ
fbem-20458	132	11	basically	basically	ADV
fbem-20458	132	12	remains	remain	VERB
fbem-20458	132	13	at	at	ADP
fbem-20458	132	14	a	a	DET
fbem-20458	132	15	stable	stable	ADJ
fbem-20458	132	16	level	level	NOUN
fbem-20458	132	17	,	,	PUNCT
fbem-20458	132	18	and	and	CCONJ
fbem-20458	132	19	supor	supor	NOUN
fbem-20458	132	20	's	's	PART
fbem-20458	132	21	net	net	ADJ
fbem-20458	132	22	asset	asset	NOUN
fbem-20458	132	23	eva	eva	NOUN
fbem-20458	132	24	rate	rate	NOUN
fbem-20458	132	25	has	have	AUX
fbem-20458	132	26	been	be	AUX
fbem-20458	132	27	lower	low	ADJ
fbem-20458	132	28	than	than	ADP
fbem-20458	132	29	the	the	DET
fbem-20458	132	30	return	return	NOUN
fbem-20458	132	31	on	on	ADP
fbem-20458	132	32	net	net	ADJ
fbem-20458	132	33	assets	asset	NOUN
fbem-20458	132	34	.	.	PUNCT
fbem-20458	133	1	when	when	SCONJ
fbem-20458	133	2	using	use	VERB
fbem-20458	133	3	traditional	traditional	ADJ
fbem-20458	133	4	financial	financial	ADJ
fbem-20458	133	5	performance	performance	NOUN
fbem-20458	133	6	indicators	indicator	NOUN
fbem-20458	133	7	,	,	PUNCT
fbem-20458	133	8	there	there	PRON
fbem-20458	133	9	may	may	AUX
fbem-20458	133	10	be	be	AUX
fbem-20458	133	11	artificial	artificial	ADJ
fbem-20458	133	12	manipulation	manipulation	NOUN
fbem-20458	133	13	of	of	ADP
fbem-20458	133	14	financial	financial	ADJ
fbem-20458	133	15	statements	statement	NOUN
fbem-20458	133	16	,	,	PUNCT
fbem-20458	133	17	and	and	CCONJ
fbem-20458	133	18	managers	manager	NOUN
fbem-20458	133	19	can	can	AUX
fbem-20458	133	20	increase	increase	VERB
fbem-20458	133	21	the	the	DET
fbem-20458	133	22	return	return	NOUN
fbem-20458	133	23	on	on	ADP
fbem-20458	133	24	net	net	ADJ
fbem-20458	133	25	assets	asset	NOUN
fbem-20458	133	26	by	by	ADP
fbem-20458	133	27	increasing	increase	VERB
fbem-20458	133	28	financial	financial	ADJ
fbem-20458	133	29	leverage	leverage	NOUN
fbem-20458	133	30	.	.	PUNCT
fbem-20458	134	1	therefore	therefore	ADV
fbem-20458	134	2	,	,	PUNCT
fbem-20458	134	3	supor	supor	PROPN
fbem-20458	134	4	's	's	PART
fbem-20458	134	5	use	use	NOUN
fbem-20458	134	6	of	of	ADP
fbem-20458	134	7	traditional	traditional	ADJ
fbem-20458	134	8	financial	financial	ADJ
fbem-20458	134	9	indicators	indicator	NOUN
fbem-20458	134	10	to	to	PART
fbem-20458	134	11	measure	measure	VERB
fbem-20458	134	12	the	the	DET
fbem-20458	134	13	financial	financial	ADJ
fbem-20458	134	14	performance	performance	NOUN
fbem-20458	134	15	of	of	ADP
fbem-20458	134	16	the	the	DET
fbem-20458	134	17	company	company	NOUN
fbem-20458	134	18	will	will	AUX
fbem-20458	134	19	give	give	VERB
fbem-20458	134	20	rise	rise	NOUN
fbem-20458	134	21	to	to	ADP
fbem-20458	134	22	the	the	DET
fbem-20458	134	23	possibility	possibility	NOUN
fbem-20458	134	24	of	of	ADP
fbem-20458	134	25	overestimation	overestimation	NOUN
fbem-20458	134	26	of	of	ADP
fbem-20458	134	27	the	the	DET
fbem-20458	134	28	company	company	NOUN
fbem-20458	134	29	's	's	PART
fbem-20458	134	30	operating	operating	NOUN
fbem-20458	134	31	conditions	condition	NOUN
fbem-20458	134	32	.	.	PUNCT
fbem-20458	135	1	it	it	PRON
fbem-20458	135	2	may	may	AUX
fbem-20458	135	3	also	also	ADV
fbem-20458	135	4	appear	appear	VERB
fbem-20458	135	5	that	that	SCONJ
fbem-20458	135	6	managers	manager	NOUN
fbem-20458	135	7	in	in	ADP
fbem-20458	135	8	order	order	NOUN
fbem-20458	135	9	to	to	PART
fbem-20458	135	10	smooth	smooth	VERB
fbem-20458	135	11	profits	profit	NOUN
fbem-20458	135	12	,	,	PUNCT
fbem-20458	135	13	through	through	ADP
fbem-20458	135	14	various	various	ADJ
fbem-20458	135	15	ways	way	NOUN
fbem-20458	135	16	to	to	PART
fbem-20458	135	17	regulate	regulate	VERB
fbem-20458	135	18	profits	profit	NOUN
fbem-20458	135	19	,	,	PUNCT
fbem-20458	135	20	in	in	ADP
fbem-20458	135	21	order	order	NOUN
fbem-20458	135	22	to	to	PART
fbem-20458	135	23	achieve	achieve	VERB
fbem-20458	135	24	the	the	DET
fbem-20458	135	25	purpose	purpose	NOUN
fbem-20458	135	26	of	of	ADP
fbem-20458	135	27	whitewashing	whitewash	VERB
fbem-20458	135	28	the	the	DET
fbem-20458	135	29	financial	financial	ADJ
fbem-20458	135	30	statements	statement	NOUN
fbem-20458	135	31	,	,	PUNCT
fbem-20458	135	32	which	which	PRON
fbem-20458	135	33	is	be	AUX
fbem-20458	135	34	not	not	PART
fbem-20458	135	35	conducive	conducive	ADJ
fbem-20458	135	36	to	to	ADP
fbem-20458	135	37	the	the	DET
fbem-20458	135	38	sustainable	sustainable	ADJ
fbem-20458	135	39	development	development	NOUN
fbem-20458	135	40	of	of	ADP
fbem-20458	135	41	the	the	DET
fbem-20458	135	42	enterprise	enterprise	NOUN
fbem-20458	135	43	.	.	PUNCT
fbem-20458	136	1	while	while	SCONJ
fbem-20458	136	2	the	the	DET
fbem-20458	136	3	eva	eva	PROPN
fbem-20458	136	4	financial	financial	ADJ
fbem-20458	136	5	performance	performance	NOUN
fbem-20458	136	6	evaluation	evaluation	NOUN
fbem-20458	136	7	method	method	NOUN
fbem-20458	136	8	is	be	AUX
fbem-20458	136	9	used	use	VERB
fbem-20458	136	10	to	to	PART
fbem-20458	136	11	calculate	calculate	VERB
fbem-20458	136	12	the	the	DET
fbem-20458	136	13	eva	eva	NOUN
fbem-20458	136	14	rate	rate	NOUN
fbem-20458	136	15	of	of	ADP
fbem-20458	136	16	net	net	ADJ
fbem-20458	136	17	assets	asset	NOUN
fbem-20458	136	18	,	,	PUNCT
fbem-20458	136	19	the	the	DET
fbem-20458	136	20	cost	cost	NOUN
fbem-20458	136	21	of	of	ADP
fbem-20458	136	22	equity	equity	NOUN
fbem-20458	136	23	of	of	ADP
fbem-20458	136	24	the	the	DET
fbem-20458	136	25	enterprise	enterprise	NOUN
fbem-20458	136	26	is	be	AUX
fbem-20458	136	27	taken	take	VERB
fbem-20458	136	28	into	into	ADP
fbem-20458	136	29	account	account	NOUN
fbem-20458	136	30	,	,	PUNCT
fbem-20458	136	31	which	which	PRON
fbem-20458	136	32	can	can	AUX
fbem-20458	136	33	truly	truly	ADV
fbem-20458	136	34	and	and	CCONJ
fbem-20458	136	35	accurately	accurately	ADV
fbem-20458	136	36	determine	determine	VERB
fbem-20458	136	37	whether	whether	SCONJ
fbem-20458	136	38	the	the	DET
fbem-20458	136	39	manager	manager	NOUN
fbem-20458	136	40	creates	create	VERB
fbem-20458	136	41	value	value	NOUN
fbem-20458	136	42	for	for	ADP
fbem-20458	136	43	the	the	DET
fbem-20458	136	44	enterprise	enterprise	NOUN
fbem-20458	136	45	.	.	PUNCT
fbem-20458	137	1	120	120	NUM
fbem-20458	137	2	5.3	5.3	NUM
fbem-20458	137	3	.	.	PUNCT
fbem-20458	137	4	comparison	comparison	NOUN
fbem-20458	137	5	of	of	ADP
fbem-20458	137	6	sales	sale	NOUN
fbem-20458	137	7	eva	eva	NOUN
fbem-20458	137	8	rate	rate	NOUN
fbem-20458	137	9	and	and	CCONJ
fbem-20458	137	10	net	net	ADJ
fbem-20458	137	11	operating	operate	VERB
fbem-20458	137	12	margin	margin	NOUN
fbem-20458	137	13	table	table	NOUN
fbem-20458	137	14	13	13	NUM
fbem-20458	137	15	.	.	PUNCT
fbem-20458	137	16	eva	eva	NOUN
fbem-20458	137	17	rate	rate	NOUN
fbem-20458	137	18	and	and	CCONJ
fbem-20458	137	19	net	net	ADJ
fbem-20458	137	20	sales	sale	NOUN
fbem-20458	137	21	indicator	indicator	NOUN
fbem-20458	137	22	year	year	NOUN
fbem-20458	137	23	2018	2018	NUM
fbem-20458	137	24	2019	2019	NUM
fbem-20458	137	25	2020	2020	NUM
fbem-20458	137	26	2021	2021	NUM
fbem-20458	137	27	2022	2022	NUM
fbem-20458	137	28	sales	sale	NOUN
fbem-20458	137	29	of	of	ADP
fbem-20458	137	30	the	the	DET
fbem-20458	137	31	eva	eva	NOUN
fbem-20458	137	32	rate(%	rate(%	NOUN
fbem-20458	137	33	)	)	PUNCT
fbem-20458	137	34	6.56	6.56	NUM
fbem-20458	137	35	%	%	NOUN
fbem-20458	137	36	6.05	6.05	NUM
fbem-20458	137	37	%	%	NOUN
fbem-20458	137	38	7.13	7.13	NUM
fbem-20458	137	39	%	%	NOUN
fbem-20458	137	40	3.41	3.41	NUM
fbem-20458	137	41	%	%	NOUN
fbem-20458	137	42	6.98	6.98	NUM
fbem-20458	137	43	%	%	NOUN
fbem-20458	137	44	net	net	ADJ
fbem-20458	137	45	interest	interest	NOUN
fbem-20458	137	46	rate	rate	NOUN
fbem-20458	137	47	on	on	ADP
fbem-20458	137	48	sales(%	sales(%	NOUN
fbem-20458	137	49	)	)	PUNCT
fbem-20458	137	50	9.35	9.35	NUM
fbem-20458	137	51	%	%	NOUN
fbem-20458	137	52	9.65	9.65	NUM
fbem-20458	137	53	%	%	NOUN
fbem-20458	137	54	9.91	9.91	NUM
fbem-20458	137	55	%	%	NOUN
fbem-20458	137	56	8.99	8.99	NUM
fbem-20458	137	57	%	%	NOUN
fbem-20458	137	58	10.24	10.24	NUM
fbem-20458	137	59	%	%	NOUN
fbem-20458	137	60	according	accord	VERB
fbem-20458	137	61	to	to	ADP
fbem-20458	137	62	the	the	DET
fbem-20458	137	63	above	above	ADJ
fbem-20458	137	64	table	table	NOUN
fbem-20458	137	65	,	,	PUNCT
fbem-20458	137	66	it	it	PRON
fbem-20458	137	67	can	can	AUX
fbem-20458	137	68	be	be	AUX
fbem-20458	137	69	seen	see	VERB
fbem-20458	137	70	that	that	SCONJ
fbem-20458	137	71	the	the	DET
fbem-20458	137	72	net	net	ADJ
fbem-20458	137	73	sales	sale	NOUN
fbem-20458	137	74	interest	interest	NOUN
fbem-20458	137	75	rate	rate	NOUN
fbem-20458	137	76	of	of	ADP
fbem-20458	137	77	supor	supor	NOUN
fbem-20458	137	78	in	in	ADP
fbem-20458	137	79	2018	2018	NUM
fbem-20458	137	80	-	-	SYM
fbem-20458	137	81	2022	2022	NUM
fbem-20458	137	82	is	be	AUX
fbem-20458	137	83	more	more	ADV
fbem-20458	137	84	stable	stable	ADJ
fbem-20458	137	85	overall	overall	ADJ
fbem-20458	137	86	,	,	PUNCT
fbem-20458	137	87	with	with	ADP
fbem-20458	137	88	smaller	small	ADJ
fbem-20458	137	89	changes	change	NOUN
fbem-20458	137	90	,	,	PUNCT
fbem-20458	137	91	and	and	CCONJ
fbem-20458	137	92	the	the	DET
fbem-20458	137	93	sales	sale	NOUN
fbem-20458	137	94	eva	eva	PROPN
fbem-20458	137	95	rate	rate	NOUN
fbem-20458	137	96	is	be	AUX
fbem-20458	137	97	lower	low	ADJ
fbem-20458	137	98	than	than	ADP
fbem-20458	137	99	the	the	DET
fbem-20458	137	100	net	net	ADJ
fbem-20458	137	101	sales	sale	NOUN
fbem-20458	137	102	interest	interest	NOUN
fbem-20458	137	103	rate.the	rate.the	DET
fbem-20458	137	104	sales	sale	NOUN
fbem-20458	137	105	eva	eva	NOUN
fbem-20458	137	106	rate	rate	NOUN
fbem-20458	137	107	of	of	ADP
fbem-20458	137	108	supor	supor	NOUN
fbem-20458	137	109	is	be	AUX
fbem-20458	137	110	in	in	ADP
fbem-20458	137	111	a	a	DET
fbem-20458	137	112	state	state	NOUN
fbem-20458	137	113	of	of	ADP
fbem-20458	137	114	decline	decline	NOUN
fbem-20458	137	115	in	in	ADP
fbem-20458	137	116	2018	2018	NUM
fbem-20458	137	117	-	-	SYM
fbem-20458	137	118	2019	2019	NUM
fbem-20458	137	119	,	,	PUNCT
fbem-20458	137	120	and	and	CCONJ
fbem-20458	137	121	there	there	PRON
fbem-20458	137	122	is	be	VERB
fbem-20458	137	123	a	a	DET
fbem-20458	137	124	small	small	ADJ
fbem-20458	137	125	rebound	rebound	NOUN
fbem-20458	137	126	in	in	ADP
fbem-20458	137	127	20192020	20192020	NUM
fbem-20458	137	128	,	,	PUNCT
fbem-20458	137	129	but	but	CCONJ
fbem-20458	137	130	it	it	PRON
fbem-20458	137	131	turns	turn	VERB
fbem-20458	137	132	sharply	sharply	ADV
fbem-20458	137	133	to	to	PART
fbem-20458	137	134	decline	decline	VERB
fbem-20458	137	135	in	in	ADP
fbem-20458	137	136	2021	2021	NUM
fbem-20458	137	137	,	,	PUNCT
fbem-20458	137	138	and	and	CCONJ
fbem-20458	137	139	the	the	DET
fbem-20458	137	140	level	level	NOUN
fbem-20458	137	141	of	of	ADP
fbem-20458	137	142	sales	sale	NOUN
fbem-20458	137	143	of	of	ADP
fbem-20458	137	144	the	the	DET
fbem-20458	137	145	enterprise	enterprise	NOUN
fbem-20458	137	146	is	be	AUX
fbem-20458	137	147	reduced	reduce	VERB
fbem-20458	137	148	,	,	PUNCT
fbem-20458	137	149	indicating	indicate	VERB
fbem-20458	137	150	that	that	SCONJ
fbem-20458	137	151	supor	supor	NOUN
fbem-20458	137	152	's	's	PART
fbem-20458	137	153	2021	2021	NUM
fbem-20458	137	154	sales	sale	NOUN
fbem-20458	137	155	revenue	revenue	NOUN
fbem-20458	137	156	and	and	CCONJ
fbem-20458	137	157	profitability	profitability	NOUN
fbem-20458	137	158	are	be	AUX
fbem-20458	137	159	weaker	weak	ADJ
fbem-20458	137	160	,	,	PUNCT
fbem-20458	137	161	the	the	DET
fbem-20458	137	162	sales	sale	NOUN
fbem-20458	137	163	level	level	NOUN
fbem-20458	137	164	is	be	AUX
fbem-20458	137	165	poor	poor	ADJ
fbem-20458	137	166	,	,	PUNCT
fbem-20458	137	167	the	the	DET
fbem-20458	137	168	profitability	profitability	NOUN
fbem-20458	137	169	of	of	ADP
fbem-20458	137	170	the	the	DET
fbem-20458	137	171	enterprise	enterprise	NOUN
fbem-20458	137	172	is	be	AUX
fbem-20458	137	173	greatly	greatly	ADV
fbem-20458	137	174	reduced	reduce	VERB
fbem-20458	137	175	,	,	PUNCT
fbem-20458	137	176	and	and	CCONJ
fbem-20458	137	177	the	the	DET
fbem-20458	137	178	sales	sale	NOUN
fbem-20458	137	179	eva	eva	PROPN
fbem-20458	137	180	rate	rate	NOUN
fbem-20458	137	181	rebounded	rebound	VERB
fbem-20458	137	182	in	in	ADP
fbem-20458	137	183	2022	2022	NUM
fbem-20458	137	184	.	.	PUNCT
fbem-20458	138	1	through	through	ADP
fbem-20458	138	2	the	the	DET
fbem-20458	138	3	analysis	analysis	NOUN
fbem-20458	138	4	,	,	PUNCT
fbem-20458	138	5	it	it	PRON
fbem-20458	138	6	is	be	AUX
fbem-20458	138	7	found	find	VERB
fbem-20458	138	8	that	that	SCONJ
fbem-20458	138	9	the	the	DET
fbem-20458	138	10	financial	financial	ADJ
fbem-20458	138	11	performance	performance	NOUN
fbem-20458	138	12	evaluation	evaluation	NOUN
fbem-20458	138	13	after	after	ADP
fbem-20458	138	14	the	the	DET
fbem-20458	138	15	introduction	introduction	NOUN
fbem-20458	138	16	of	of	ADP
fbem-20458	138	17	eva	eva	NOUN
fbem-20458	138	18	can	can	AUX
fbem-20458	138	19	more	more	ADV
fbem-20458	138	20	obviously	obviously	ADV
fbem-20458	138	21	indicate	indicate	VERB
fbem-20458	138	22	the	the	DET
fbem-20458	138	23	production	production	NOUN
fbem-20458	138	24	and	and	CCONJ
fbem-20458	138	25	sales	sale	NOUN
fbem-20458	138	26	of	of	ADP
fbem-20458	138	27	the	the	DET
fbem-20458	138	28	enterprise	enterprise	NOUN
fbem-20458	138	29	.	.	PUNCT
fbem-20458	139	1	compared	compare	VERB
fbem-20458	139	2	with	with	ADP
fbem-20458	139	3	supor	supor	NOUN
fbem-20458	139	4	's	's	PART
fbem-20458	139	5	traditional	traditional	ADJ
fbem-20458	139	6	financial	financial	ADJ
fbem-20458	139	7	performance	performance	NOUN
fbem-20458	139	8	evaluation	evaluation	NOUN
fbem-20458	139	9	method	method	NOUN
fbem-20458	139	10	,	,	PUNCT
fbem-20458	139	11	the	the	DET
fbem-20458	139	12	financial	financial	ADJ
fbem-20458	139	13	performance	performance	NOUN
fbem-20458	139	14	evaluation	evaluation	NOUN
fbem-20458	139	15	method	method	NOUN
fbem-20458	139	16	after	after	SCONJ
fbem-20458	139	17	the	the	DET
fbem-20458	139	18	introduction	introduction	NOUN
fbem-20458	139	19	of	of	ADP
fbem-20458	139	20	eva	eva	NOUN
fbem-20458	139	21	can	can	AUX
fbem-20458	139	22	more	more	ADV
fbem-20458	139	23	effectively	effectively	ADV
fbem-20458	139	24	evaluate	evaluate	VERB
fbem-20458	139	25	the	the	DET
fbem-20458	139	26	potential	potential	ADJ
fbem-20458	139	27	risks	risk	NOUN
fbem-20458	139	28	and	and	CCONJ
fbem-20458	139	29	returns	return	NOUN
fbem-20458	139	30	in	in	ADP
fbem-20458	139	31	the	the	DET
fbem-20458	139	32	process	process	NOUN
fbem-20458	139	33	of	of	ADP
fbem-20458	139	34	business	business	NOUN
fbem-20458	139	35	development	development	NOUN
fbem-20458	139	36	,	,	PUNCT
fbem-20458	139	37	more	more	ADV
fbem-20458	139	38	accurately	accurately	ADV
fbem-20458	139	39	reflecting	reflect	VERB
fbem-20458	139	40	the	the	DET
fbem-20458	139	41	potential	potential	ADJ
fbem-20458	139	42	problems	problem	NOUN
fbem-20458	139	43	of	of	ADP
fbem-20458	139	44	enterprise	enterprise	NOUN
fbem-20458	139	45	development	development	NOUN
fbem-20458	139	46	,	,	PUNCT
fbem-20458	139	47	so	so	SCONJ
fbem-20458	139	48	that	that	SCONJ
fbem-20458	139	49	stakeholders	stakeholder	NOUN
fbem-20458	139	50	can	can	AUX
fbem-20458	139	51	more	more	ADV
fbem-20458	139	52	accurately	accurately	ADV
fbem-20458	139	53	understand	understand	VERB
fbem-20458	139	54	the	the	DET
fbem-20458	139	55	situation	situation	NOUN
fbem-20458	139	56	of	of	ADP
fbem-20458	139	57	the	the	DET
fbem-20458	139	58	enterprise	enterprise	NOUN
fbem-20458	139	59	.	.	PUNCT
fbem-20458	140	1	6	6	X
fbem-20458	140	2	.	.	X
fbem-20458	140	3	supor	supor	PROPN
fbem-20458	140	4	's	's	PART
fbem-20458	140	5	financial	financial	ADJ
fbem-20458	140	6	performance	performance	NOUN
fbem-20458	140	7	improvement	improvement	NOUN
fbem-20458	140	8	suggestions	suggestion	NOUN
fbem-20458	140	9	this	this	DET
fbem-20458	140	10	paper	paper	NOUN
fbem-20458	140	11	takes	take	VERB
fbem-20458	140	12	supor	supor	NOUN
fbem-20458	140	13	as	as	ADP
fbem-20458	140	14	an	an	DET
fbem-20458	140	15	example	example	NOUN
fbem-20458	140	16	to	to	PART
fbem-20458	140	17	study	study	VERB
fbem-20458	140	18	eva	eva	PROPN
fbem-20458	140	19	-	-	PUNCT
fbem-20458	140	20	based	base	VERB
fbem-20458	140	21	financial	financial	ADJ
fbem-20458	140	22	assessment	assessment	NOUN
fbem-20458	140	23	,	,	PUNCT
fbem-20458	140	24	and	and	CCONJ
fbem-20458	140	25	through	through	ADP
fbem-20458	140	26	comparison	comparison	NOUN
fbem-20458	140	27	with	with	ADP
fbem-20458	140	28	traditional	traditional	ADJ
fbem-20458	140	29	performance	performance	NOUN
fbem-20458	140	30	assessment	assessment	NOUN
fbem-20458	140	31	,	,	PUNCT
fbem-20458	140	32	the	the	DET
fbem-20458	140	33	results	result	NOUN
fbem-20458	140	34	found	find	VERB
fbem-20458	140	35	that	that	SCONJ
fbem-20458	140	36	traditional	traditional	ADJ
fbem-20458	140	37	performance	performance	NOUN
fbem-20458	140	38	assessment	assessment	NOUN
fbem-20458	140	39	is	be	AUX
fbem-20458	140	40	not	not	PART
fbem-20458	140	41	suitable	suitable	ADJ
fbem-20458	140	42	for	for	ADP
fbem-20458	140	43	home	home	NOUN
fbem-20458	140	44	appliance	appliance	NOUN
fbem-20458	140	45	enterprises	enterprise	NOUN
fbem-20458	140	46	.	.	PUNCT
fbem-20458	141	1	in	in	ADP
fbem-20458	141	2	contrast	contrast	NOUN
fbem-20458	141	3	,	,	PUNCT
fbem-20458	141	4	the	the	DET
fbem-20458	141	5	eva	eva	PROPN
fbem-20458	141	6	indicator	indicator	NOUN
fbem-20458	141	7	better	well	ADV
fbem-20458	141	8	reflects	reflect	VERB
fbem-20458	141	9	the	the	DET
fbem-20458	141	10	real	real	ADJ
fbem-20458	141	11	performance	performance	NOUN
fbem-20458	141	12	and	and	CCONJ
fbem-20458	141	13	value	value	NOUN
fbem-20458	141	14	creation	creation	NOUN
fbem-20458	141	15	ability	ability	NOUN
fbem-20458	141	16	of	of	ADP
fbem-20458	141	17	the	the	DET
fbem-20458	141	18	company	company	NOUN
fbem-20458	141	19	.	.	PUNCT
fbem-20458	142	1	in	in	ADP
fbem-20458	142	2	order	order	NOUN
fbem-20458	142	3	to	to	PART
fbem-20458	142	4	maintain	maintain	VERB
fbem-20458	142	5	the	the	DET
fbem-20458	142	6	long	long	ADJ
fbem-20458	142	7	-	-	PUNCT
fbem-20458	142	8	term	term	NOUN
fbem-20458	142	9	healthy	healthy	ADJ
fbem-20458	142	10	development	development	NOUN
fbem-20458	142	11	of	of	ADP
fbem-20458	142	12	supor	supor	NOUN
fbem-20458	142	13	,	,	PUNCT
fbem-20458	142	14	this	this	DET
fbem-20458	142	15	paper	paper	NOUN
fbem-20458	142	16	provides	provide	VERB
fbem-20458	142	17	the	the	DET
fbem-20458	142	18	following	follow	VERB
fbem-20458	142	19	suggestions	suggestion	NOUN
fbem-20458	142	20	.	.	PUNCT
fbem-20458	143	1	6.1	6.1	NUM
fbem-20458	143	2	.	.	PUNCT
fbem-20458	143	3	adjust	adjust	VERB
fbem-20458	143	4	corporate	corporate	ADJ
fbem-20458	143	5	capital	capital	NOUN
fbem-20458	143	6	structure	structure	NOUN
fbem-20458	143	7	the	the	DET
fbem-20458	143	8	cost	cost	NOUN
fbem-20458	143	9	of	of	ADP
fbem-20458	143	10	equity	equity	NOUN
fbem-20458	143	11	capital	capital	NOUN
fbem-20458	143	12	and	and	CCONJ
fbem-20458	143	13	the	the	DET
fbem-20458	143	14	cost	cost	NOUN
fbem-20458	143	15	of	of	ADP
fbem-20458	143	16	debt	debt	NOUN
fbem-20458	143	17	capital	capital	NOUN
fbem-20458	143	18	jointly	jointly	ADV
fbem-20458	143	19	affect	affect	VERB
fbem-20458	143	20	the	the	DET
fbem-20458	143	21	eva	eva	NOUN
fbem-20458	143	22	value	value	NOUN
fbem-20458	143	23	of	of	ADP
fbem-20458	143	24	the	the	DET
fbem-20458	143	25	enterprise	enterprise	NOUN
fbem-20458	143	26	,	,	PUNCT
fbem-20458	143	27	so	so	CCONJ
fbem-20458	143	28	how	how	SCONJ
fbem-20458	143	29	to	to	PART
fbem-20458	143	30	balance	balance	VERB
fbem-20458	143	31	the	the	DET
fbem-20458	143	32	proportion	proportion	NOUN
fbem-20458	143	33	of	of	ADP
fbem-20458	143	34	the	the	DET
fbem-20458	143	35	cost	cost	NOUN
fbem-20458	143	36	of	of	ADP
fbem-20458	143	37	equity	equity	NOUN
fbem-20458	143	38	capital	capital	NOUN
fbem-20458	143	39	and	and	CCONJ
fbem-20458	143	40	the	the	DET
fbem-20458	143	41	cost	cost	NOUN
fbem-20458	143	42	of	of	ADP
fbem-20458	143	43	debt	debt	NOUN
fbem-20458	143	44	capital	capital	NOUN
fbem-20458	143	45	is	be	AUX
fbem-20458	143	46	a	a	DET
fbem-20458	143	47	key	key	ADJ
fbem-20458	143	48	issue	issue	NOUN
fbem-20458	143	49	.	.	PUNCT
fbem-20458	144	1	from	from	ADP
fbem-20458	144	2	the	the	DET
fbem-20458	144	3	point	point	NOUN
fbem-20458	144	4	of	of	ADP
fbem-20458	144	5	view	view	NOUN
fbem-20458	144	6	of	of	ADP
fbem-20458	144	7	supor	supor	NOUN
fbem-20458	144	8	's	's	PART
fbem-20458	144	9	capital	capital	NOUN
fbem-20458	144	10	structure	structure	NOUN
fbem-20458	144	11	,	,	PUNCT
fbem-20458	144	12	supor	supor	NOUN
fbem-20458	144	13	's	's	PART
fbem-20458	144	14	cost	cost	NOUN
fbem-20458	144	15	of	of	ADP
fbem-20458	144	16	capital	capital	NOUN
fbem-20458	144	17	basically	basically	ADV
fbem-20458	144	18	comes	come	VERB
fbem-20458	144	19	from	from	ADP
fbem-20458	144	20	the	the	DET
fbem-20458	144	21	cost	cost	NOUN
fbem-20458	144	22	of	of	ADP
fbem-20458	144	23	equity	equity	NOUN
fbem-20458	144	24	capital	capital	NOUN
fbem-20458	144	25	,	,	PUNCT
fbem-20458	144	26	long	long	ADJ
fbem-20458	144	27	-	-	PUNCT
fbem-20458	144	28	term	term	NOUN
fbem-20458	144	29	borrowing	borrowing	NOUN
fbem-20458	144	30	and	and	CCONJ
fbem-20458	144	31	short	short	ADJ
fbem-20458	144	32	-	-	PUNCT
fbem-20458	144	33	term	term	NOUN
fbem-20458	144	34	borrowing	borrowing	NOUN
fbem-20458	144	35	are	be	AUX
fbem-20458	144	36	0	0	NUM
fbem-20458	144	37	.	.	PUNCT
fbem-20458	145	1	the	the	DET
fbem-20458	145	2	high	high	ADJ
fbem-20458	145	3	cost	cost	NOUN
fbem-20458	145	4	of	of	ADP
fbem-20458	145	5	equity	equity	NOUN
fbem-20458	145	6	capital	capital	NOUN
fbem-20458	145	7	,	,	PUNCT
fbem-20458	145	8	although	although	SCONJ
fbem-20458	145	9	to	to	ADP
fbem-20458	145	10	a	a	DET
fbem-20458	145	11	certain	certain	ADJ
fbem-20458	145	12	extent	extent	NOUN
fbem-20458	145	13	can	can	AUX
fbem-20458	145	14	reduce	reduce	VERB
fbem-20458	145	15	supor	supor	NOUN
fbem-20458	145	16	's	's	PART
fbem-20458	145	17	financial	financial	ADJ
fbem-20458	145	18	risk	risk	NOUN
fbem-20458	145	19	,	,	PUNCT
fbem-20458	145	20	but	but	CCONJ
fbem-20458	145	21	also	also	ADV
fbem-20458	145	22	leads	lead	VERB
fbem-20458	145	23	to	to	ADP
fbem-20458	145	24	a	a	DET
fbem-20458	145	25	waste	waste	NOUN
fbem-20458	145	26	of	of	ADP
fbem-20458	145	27	corporate	corporate	ADJ
fbem-20458	145	28	capital	capital	NOUN
fbem-20458	145	29	,	,	PUNCT
fbem-20458	145	30	the	the	DET
fbem-20458	145	31	increase	increase	NOUN
fbem-20458	145	32	in	in	ADP
fbem-20458	145	33	the	the	DET
fbem-20458	145	34	opportunity	opportunity	NOUN
fbem-20458	145	35	cost	cost	NOUN
fbem-20458	145	36	of	of	ADP
fbem-20458	145	37	capital	capital	NOUN
fbem-20458	145	38	,	,	PUNCT
fbem-20458	145	39	which	which	PRON
fbem-20458	145	40	affects	affect	VERB
fbem-20458	145	41	the	the	DET
fbem-20458	145	42	enterprise	enterprise	NOUN
fbem-20458	145	43	's	's	PART
fbem-20458	145	44	value	value	NOUN
fbem-20458	145	45	creation	creation	NOUN
fbem-20458	145	46	and	and	CCONJ
fbem-20458	145	47	future	future	ADJ
fbem-20458	145	48	business	business	NOUN
fbem-20458	145	49	performance	performance	NOUN
fbem-20458	145	50	.	.	PUNCT
fbem-20458	146	1	in	in	ADP
fbem-20458	146	2	addition	addition	NOUN
fbem-20458	146	3	,	,	PUNCT
fbem-20458	146	4	the	the	DET
fbem-20458	146	5	cost	cost	NOUN
fbem-20458	146	6	of	of	ADP
fbem-20458	146	7	equity	equity	NOUN
fbem-20458	146	8	capital	capital	NOUN
fbem-20458	146	9	is	be	AUX
fbem-20458	146	10	mainly	mainly	ADV
fbem-20458	146	11	obtained	obtain	VERB
fbem-20458	146	12	through	through	ADP
fbem-20458	146	13	the	the	DET
fbem-20458	146	14	issuance	issuance	NOUN
fbem-20458	146	15	of	of	ADP
fbem-20458	146	16	shares	share	NOUN
fbem-20458	146	17	,	,	PUNCT
fbem-20458	146	18	and	and	CCONJ
fbem-20458	146	19	the	the	DET
fbem-20458	146	20	issuance	issuance	NOUN
fbem-20458	146	21	of	of	ADP
fbem-20458	146	22	shares	share	NOUN
fbem-20458	146	23	will	will	AUX
fbem-20458	146	24	lead	lead	VERB
fbem-20458	146	25	to	to	ADP
fbem-20458	146	26	the	the	DET
fbem-20458	146	27	dispersion	dispersion	NOUN
fbem-20458	146	28	of	of	ADP
fbem-20458	146	29	power	power	NOUN
fbem-20458	146	30	among	among	ADP
fbem-20458	146	31	the	the	DET
fbem-20458	146	32	shareholders	shareholder	NOUN
fbem-20458	146	33	of	of	ADP
fbem-20458	146	34	the	the	DET
fbem-20458	146	35	enterprise	enterprise	NOUN
fbem-20458	146	36	,	,	PUNCT
fbem-20458	146	37	which	which	PRON
fbem-20458	146	38	is	be	AUX
fbem-20458	146	39	not	not	PART
fbem-20458	146	40	conducive	conducive	ADJ
fbem-20458	146	41	to	to	ADP
fbem-20458	146	42	the	the	DET
fbem-20458	146	43	operation	operation	NOUN
fbem-20458	146	44	and	and	CCONJ
fbem-20458	146	45	management	management	NOUN
fbem-20458	146	46	of	of	ADP
fbem-20458	146	47	the	the	DET
fbem-20458	146	48	enterprise	enterprise	NOUN
fbem-20458	146	49	,	,	PUNCT
fbem-20458	146	50	and	and	CCONJ
fbem-20458	146	51	will	will	AUX
fbem-20458	146	52	have	have	VERB
fbem-20458	146	53	a	a	DET
fbem-20458	146	54	negative	negative	ADJ
fbem-20458	146	55	impact	impact	NOUN
fbem-20458	146	56	on	on	ADP
fbem-20458	146	57	the	the	DET
fbem-20458	146	58	operating	operating	NOUN
fbem-20458	146	59	performance	performance	NOUN
fbem-20458	146	60	of	of	ADP
fbem-20458	146	61	the	the	DET
fbem-20458	146	62	enterprise	enterprise	NOUN
fbem-20458	146	63	.	.	PUNCT
fbem-20458	147	1	therefore	therefore	ADV
fbem-20458	147	2	,	,	PUNCT
fbem-20458	147	3	supor	supor	NOUN
fbem-20458	147	4	should	should	AUX
fbem-20458	147	5	start	start	VERB
fbem-20458	147	6	from	from	ADP
fbem-20458	147	7	the	the	DET
fbem-20458	147	8	actual	actual	ADJ
fbem-20458	147	9	situation	situation	NOUN
fbem-20458	147	10	of	of	ADP
fbem-20458	147	11	the	the	DET
fbem-20458	147	12	enterprise	enterprise	NOUN
fbem-20458	147	13	,	,	PUNCT
fbem-20458	147	14	reduce	reduce	VERB
fbem-20458	147	15	the	the	DET
fbem-20458	147	16	proportion	proportion	NOUN
fbem-20458	147	17	of	of	ADP
fbem-20458	147	18	equity	equity	NOUN
fbem-20458	147	19	capital	capital	NOUN
fbem-20458	147	20	in	in	ADP
fbem-20458	147	21	the	the	DET
fbem-20458	147	22	capital	capital	NOUN
fbem-20458	147	23	structure	structure	NOUN
fbem-20458	147	24	of	of	ADP
fbem-20458	147	25	the	the	DET
fbem-20458	147	26	enterprise	enterprise	NOUN
fbem-20458	147	27	,	,	PUNCT
fbem-20458	147	28	increase	increase	VERB
fbem-20458	147	29	the	the	DET
fbem-20458	147	30	debt	debt	NOUN
fbem-20458	147	31	capital	capital	NOUN
fbem-20458	147	32	of	of	ADP
fbem-20458	147	33	the	the	DET
fbem-20458	147	34	enterprise	enterprise	NOUN
fbem-20458	147	35	,	,	PUNCT
fbem-20458	147	36	broaden	broaden	VERB
fbem-20458	147	37	the	the	DET
fbem-20458	147	38	financing	financing	NOUN
fbem-20458	147	39	channels	channel	NOUN
fbem-20458	147	40	of	of	ADP
fbem-20458	147	41	the	the	DET
fbem-20458	147	42	enterprise	enterprise	NOUN
fbem-20458	147	43	,	,	PUNCT
fbem-20458	147	44	introduce	introduce	VERB
fbem-20458	147	45	external	external	ADJ
fbem-20458	147	46	funds	fund	NOUN
fbem-20458	147	47	and	and	CCONJ
fbem-20458	147	48	improve	improve	VERB
fbem-20458	147	49	the	the	DET
fbem-20458	147	50	ability	ability	NOUN
fbem-20458	147	51	of	of	ADP
fbem-20458	147	52	the	the	DET
fbem-20458	147	53	enterprise	enterprise	NOUN
fbem-20458	147	54	's	's	PART
fbem-20458	147	55	indebtedness	indebtedness	NOUN
fbem-20458	147	56	to	to	PART
fbem-20458	147	57	operate	operate	VERB
fbem-20458	147	58	under	under	ADP
fbem-20458	147	59	the	the	DET
fbem-20458	147	60	premise	premise	NOUN
fbem-20458	147	61	of	of	ADP
fbem-20458	147	62	maintaining	maintain	VERB
fbem-20458	147	63	the	the	DET
fbem-20458	147	64	sustainable	sustainable	ADJ
fbem-20458	147	65	and	and	CCONJ
fbem-20458	147	66	stable	stable	ADJ
fbem-20458	147	67	development	development	NOUN
fbem-20458	147	68	of	of	ADP
fbem-20458	147	69	the	the	DET
fbem-20458	147	70	enterprise	enterprise	NOUN
fbem-20458	147	71	.	.	PUNCT
fbem-20458	148	1	through	through	ADP
fbem-20458	148	2	diversified	diversify	VERB
fbem-20458	148	3	financing	financing	NOUN
fbem-20458	148	4	channels	channel	NOUN
fbem-20458	148	5	to	to	PART
fbem-20458	148	6	enhance	enhance	VERB
fbem-20458	148	7	the	the	DET
fbem-20458	148	8	proportion	proportion	NOUN
fbem-20458	148	9	of	of	ADP
fbem-20458	148	10	corporate	corporate	ADJ
fbem-20458	148	11	debt	debt	NOUN
fbem-20458	148	12	capital	capital	NOUN
fbem-20458	148	13	,	,	PUNCT
fbem-20458	148	14	to	to	PART
fbem-20458	148	15	maintain	maintain	VERB
fbem-20458	148	16	a	a	DET
fbem-20458	148	17	balance	balance	NOUN
fbem-20458	148	18	between	between	ADP
fbem-20458	148	19	corporate	corporate	ADJ
fbem-20458	148	20	equity	equity	NOUN
fbem-20458	148	21	financing	financing	NOUN
fbem-20458	148	22	and	and	CCONJ
fbem-20458	148	23	debt	debt	NOUN
fbem-20458	148	24	financing	financing	NOUN
fbem-20458	148	25	,	,	PUNCT
fbem-20458	148	26	and	and	CCONJ
fbem-20458	148	27	to	to	PART
fbem-20458	148	28	diversify	diversify	VERB
fbem-20458	148	29	corporate	corporate	ADJ
fbem-20458	148	30	financial	financial	ADJ
fbem-20458	148	31	risks	risk	NOUN
fbem-20458	148	32	.	.	PUNCT
fbem-20458	149	1	and	and	CCONJ
fbem-20458	149	2	play	play	VERB
fbem-20458	149	3	a	a	DET
fbem-20458	149	4	good	good	ADJ
fbem-20458	149	5	role	role	NOUN
fbem-20458	149	6	of	of	ADP
fbem-20458	149	7	operating	operate	VERB
fbem-20458	149	8	leverage	leverage	NOUN
fbem-20458	149	9	and	and	CCONJ
fbem-20458	149	10	financial	financial	ADJ
fbem-20458	149	11	leverage	leverage	NOUN
fbem-20458	149	12	,	,	PUNCT
fbem-20458	149	13	increase	increase	VERB
fbem-20458	149	14	enterprise	enterprise	NOUN
fbem-20458	149	15	production	production	NOUN
fbem-20458	149	16	investment	investment	NOUN
fbem-20458	149	17	,	,	PUNCT
fbem-20458	149	18	expand	expand	VERB
fbem-20458	149	19	enterprise	enterprise	NOUN
fbem-20458	149	20	scale	scale	NOUN
fbem-20458	149	21	.	.	PUNCT
fbem-20458	150	1	although	although	SCONJ
fbem-20458	150	2	raising	raise	VERB
fbem-20458	150	3	the	the	DET
fbem-20458	150	4	proportion	proportion	NOUN
fbem-20458	150	5	of	of	ADP
fbem-20458	150	6	debt	debt	NOUN
fbem-20458	150	7	capital	capital	NOUN
fbem-20458	150	8	will	will	AUX
fbem-20458	150	9	increase	increase	VERB
fbem-20458	150	10	the	the	DET
fbem-20458	150	11	interest	interest	NOUN
fbem-20458	150	12	expenses	expense	NOUN
fbem-20458	150	13	of	of	ADP
fbem-20458	150	14	the	the	DET
fbem-20458	150	15	enterprise	enterprise	NOUN
fbem-20458	150	16	,	,	PUNCT
fbem-20458	150	17	but	but	CCONJ
fbem-20458	150	18	as	as	ADV
fbem-20458	150	19	long	long	ADV
fbem-20458	150	20	as	as	SCONJ
fbem-20458	150	21	the	the	DET
fbem-20458	150	22	revenue	revenue	NOUN
fbem-20458	150	23	generated	generate	VERB
fbem-20458	150	24	is	be	AUX
fbem-20458	150	25	higher	high	ADJ
fbem-20458	150	26	than	than	ADP
fbem-20458	150	27	the	the	DET
fbem-20458	150	28	interest	interest	NOUN
fbem-20458	150	29	paid	pay	VERB
fbem-20458	150	30	to	to	PART
fbem-20458	150	31	ensure	ensure	VERB
fbem-20458	150	32	the	the	DET
fbem-20458	150	33	long	long	ADJ
fbem-20458	150	34	-	-	PUNCT
fbem-20458	150	35	term	term	NOUN
fbem-20458	150	36	healthy	healthy	ADJ
fbem-20458	150	37	development	development	NOUN
fbem-20458	150	38	of	of	ADP
fbem-20458	150	39	the	the	DET
fbem-20458	150	40	enterprise	enterprise	NOUN
fbem-20458	150	41	.	.	PUNCT
fbem-20458	151	1	6.2	6.2	NUM
fbem-20458	151	2	.	.	PUNCT
fbem-20458	151	3	improve	improve	VERB
fbem-20458	151	4	the	the	DET
fbem-20458	151	5	profitability	profitability	NOUN
fbem-20458	151	6	of	of	ADP
fbem-20458	151	7	the	the	DET
fbem-20458	151	8	enterprise	enterprise	NOUN
fbem-20458	151	9	in	in	ADP
fbem-20458	151	10	the	the	DET
fbem-20458	151	11	past	past	ADJ
fbem-20458	151	12	four	four	NUM
fbem-20458	151	13	years	year	NOUN
fbem-20458	151	14	,	,	PUNCT
fbem-20458	151	15	supor	supor	PROPN
fbem-20458	151	16	's	's	PART
fbem-20458	151	17	return	return	NOUN
fbem-20458	151	18	on	on	ADP
fbem-20458	151	19	net	net	ADJ
fbem-20458	151	20	assets	asset	NOUN
fbem-20458	151	21	and	and	CCONJ
fbem-20458	151	22	return	return	VERB
fbem-20458	151	23	on	on	ADP
fbem-20458	151	24	total	total	ADJ
fbem-20458	151	25	assets	asset	NOUN
fbem-20458	151	26	have	have	AUX
fbem-20458	151	27	been	be	AUX
fbem-20458	151	28	fluctuating	fluctuate	VERB
fbem-20458	151	29	.	.	PUNCT
fbem-20458	152	1	although	although	SCONJ
fbem-20458	152	2	supor	supor	NOUN
fbem-20458	152	3	's	's	PART
fbem-20458	152	4	main	main	ADJ
fbem-20458	152	5	business	business	NOUN
fbem-20458	152	6	products	product	NOUN
fbem-20458	152	7	are	be	AUX
fbem-20458	152	8	more	more	ADJ
fbem-20458	152	9	,	,	PUNCT
fbem-20458	152	10	but	but	CCONJ
fbem-20458	152	11	its	its	PRON
fbem-20458	152	12	most	most	ADV
fbem-20458	152	13	famous	famous	ADJ
fbem-20458	152	14	is	be	AUX
fbem-20458	152	15	still	still	ADV
fbem-20458	152	16	the	the	DET
fbem-20458	152	17	rice	rice	NOUN
fbem-20458	152	18	cooker	cooker	NOUN
fbem-20458	152	19	,	,	PUNCT
fbem-20458	152	20	the	the	DET
fbem-20458	152	21	enterprise	enterprise	NOUN
fbem-20458	152	22	's	's	PART
fbem-20458	152	23	product	product	NOUN
fbem-20458	152	24	structure	structure	NOUN
fbem-20458	152	25	is	be	AUX
fbem-20458	152	26	not	not	PART
fbem-20458	152	27	good	good	ADJ
fbem-20458	152	28	,	,	PUNCT
fbem-20458	152	29	it	it	PRON
fbem-20458	152	30	is	be	AUX
fbem-20458	152	31	difficult	difficult	ADJ
fbem-20458	152	32	to	to	PART
fbem-20458	152	33	meet	meet	VERB
fbem-20458	152	34	the	the	DET
fbem-20458	152	35	market	market	NOUN
fbem-20458	152	36	demand	demand	NOUN
fbem-20458	152	37	,	,	PUNCT
fbem-20458	152	38	once	once	SCONJ
fbem-20458	152	39	the	the	DET
fbem-20458	152	40	rice	rice	NOUN
fbem-20458	152	41	cooker	cooker	NOUN
fbem-20458	152	42	problems	problem	NOUN
fbem-20458	152	43	,	,	PUNCT
fbem-20458	152	44	will	will	AUX
fbem-20458	152	45	greatly	greatly	ADV
fbem-20458	152	46	affect	affect	VERB
fbem-20458	152	47	supor	supor	NOUN
fbem-20458	152	48	's	's	PART
fbem-20458	152	49	profits	profit	NOUN
fbem-20458	152	50	.	.	PUNCT
fbem-20458	153	1	in	in	ADP
fbem-20458	153	2	the	the	DET
fbem-20458	153	3	face	face	NOUN
fbem-20458	153	4	of	of	ADP
fbem-20458	153	5	this	this	DET
fbem-20458	153	6	situation	situation	NOUN
fbem-20458	153	7	,	,	PUNCT
fbem-20458	153	8	supor	supor	NOUN
fbem-20458	153	9	should	should	AUX
fbem-20458	153	10	start	start	VERB
fbem-20458	153	11	from	from	ADP
fbem-20458	153	12	the	the	DET
fbem-20458	153	13	market	market	NOUN
fbem-20458	153	14	demand	demand	NOUN
fbem-20458	153	15	,	,	PUNCT
fbem-20458	153	16	by	by	ADP
fbem-20458	153	17	increasing	increase	VERB
fbem-20458	153	18	the	the	DET
fbem-20458	153	19	investment	investment	NOUN
fbem-20458	153	20	in	in	ADP
fbem-20458	153	21	research	research	NOUN
fbem-20458	153	22	and	and	CCONJ
fbem-20458	153	23	development	development	NOUN
fbem-20458	153	24	,	,	PUNCT
fbem-20458	153	25	increase	increase	NOUN
fbem-20458	153	26	factor	factor	NOUN
fbem-20458	153	27	class	class	NOUN
fbem-20458	153	28	products	product	NOUN
fbem-20458	153	29	,	,	PUNCT
fbem-20458	153	30	improve	improve	VERB
fbem-20458	153	31	the	the	DET
fbem-20458	153	32	core	core	NOUN
fbem-20458	153	33	competitiveness	competitiveness	NOUN
fbem-20458	153	34	of	of	ADP
fbem-20458	153	35	enterprise	enterprise	NOUN
fbem-20458	153	36	products	product	NOUN
fbem-20458	153	37	.	.	PUNCT
fbem-20458	154	1	in	in	ADP
fbem-20458	154	2	addition	addition	NOUN
fbem-20458	154	3	,	,	PUNCT
fbem-20458	154	4	supor	supor	NOUN
fbem-20458	154	5	can	can	AUX
fbem-20458	154	6	also	also	ADV
fbem-20458	154	7	be	be	AUX
fbem-20458	154	8	transformed	transform	VERB
fbem-20458	154	9	to	to	ADP
fbem-20458	154	10	high	high	ADJ
fbem-20458	154	11	-	-	PUNCT
fbem-20458	154	12	end	end	NOUN
fbem-20458	154	13	products	product	NOUN
fbem-20458	154	14	,	,	PUNCT
fbem-20458	154	15	improve	improve	VERB
fbem-20458	154	16	product	product	NOUN
fbem-20458	154	17	quality	quality	NOUN
fbem-20458	154	18	and	and	CCONJ
fbem-20458	154	19	after	after	ADP
fbem-20458	154	20	-	-	PUNCT
fbem-20458	154	21	sales	sales	NOUN
fbem-20458	154	22	service	service	NOUN
fbem-20458	154	23	level	level	NOUN
fbem-20458	154	24	,	,	PUNCT
fbem-20458	154	25	to	to	PART
fbem-20458	154	26	maintain	maintain	VERB
fbem-20458	154	27	customer	customer	NOUN
fbem-20458	154	28	stickiness	stickiness	NOUN
fbem-20458	154	29	,	,	PUNCT
fbem-20458	154	30	to	to	PART
fbem-20458	154	31	create	create	VERB
fbem-20458	154	32	core	core	NOUN
fbem-20458	154	33	products	product	NOUN
fbem-20458	154	34	,	,	PUNCT
fbem-20458	154	35	focus	focus	VERB
fbem-20458	154	36	on	on	ADP
fbem-20458	154	37	user	user	NOUN
fbem-20458	154	38	experience	experience	NOUN
fbem-20458	154	39	,	,	PUNCT
fbem-20458	154	40	according	accord	VERB
fbem-20458	154	41	to	to	ADP
fbem-20458	154	42	the	the	DET
fbem-20458	154	43	user	user	NOUN
fbem-20458	154	44	feedback	feedback	NOUN
fbem-20458	154	45	to	to	PART
fbem-20458	154	46	make	make	VERB
fbem-20458	154	47	timely	timely	ADJ
fbem-20458	154	48	adjustments	adjustment	NOUN
fbem-20458	154	49	to	to	PART
fbem-20458	154	50	improve	improve	VERB
fbem-20458	154	51	customer	customer	NOUN
fbem-20458	154	52	satisfaction	satisfaction	NOUN
fbem-20458	154	53	and	and	CCONJ
fbem-20458	154	54	other	other	ADJ
fbem-20458	154	55	measures	measure	NOUN
fbem-20458	154	56	to	to	PART
fbem-20458	154	57	implement	implement	VERB
fbem-20458	154	58	,	,	PUNCT
fbem-20458	154	59	to	to	PART
fbem-20458	154	60	ensure	ensure	VERB
fbem-20458	154	61	that	that	SCONJ
fbem-20458	154	62	the	the	DET
fbem-20458	154	63	company	company	NOUN
fbem-20458	154	64	's	's	PART
fbem-20458	154	65	operating	operate	VERB
fbem-20458	154	66	income	income	NOUN
fbem-20458	154	67	sustainable	sustainable	ADJ
fbem-20458	154	68	growth	growth	NOUN
fbem-20458	154	69	.	.	PUNCT
fbem-20458	155	1	for	for	ADP
fbem-20458	155	2	the	the	DET
fbem-20458	155	3	product	product	NOUN
fbem-20458	155	4	category	category	NOUN
fbem-20458	155	5	is	be	AUX
fbem-20458	155	6	relatively	relatively	ADV
fbem-20458	155	7	concentrated	concentrated	ADJ
fbem-20458	155	8	problem	problem	NOUN
fbem-20458	155	9	,	,	PUNCT
fbem-20458	155	10	the	the	DET
fbem-20458	155	11	company	company	NOUN
fbem-20458	155	12	through	through	ADP
fbem-20458	155	13	the	the	DET
fbem-20458	155	14	early	early	ADJ
fbem-20458	155	15	brand	brand	NOUN
fbem-20458	155	16	end	end	NOUN
fbem-20458	155	17	and	and	CCONJ
fbem-20458	155	18	manufacturing	manufacturing	NOUN
fbem-20458	155	19	end	end	NOUN
fbem-20458	155	20	of	of	ADP
fbem-20458	155	21	the	the	DET
fbem-20458	155	22	accumulation	accumulation	NOUN
fbem-20458	155	23	of	of	ADP
fbem-20458	155	24	experience	experience	NOUN
fbem-20458	155	25	,	,	PUNCT
fbem-20458	155	26	the	the	DET
fbem-20458	155	27	initial	initial	ADJ
fbem-20458	155	28	formation	formation	NOUN
fbem-20458	155	29	of	of	ADP
fbem-20458	155	30	differentiated	differentiated	ADJ
fbem-20458	155	31	competitive	competitive	ADJ
fbem-20458	155	32	advantages	advantage	NOUN
fbem-20458	155	33	,	,	PUNCT
fbem-20458	155	34	should	should	AUX
fbem-20458	155	35	play	play	VERB
fbem-20458	155	36	this	this	DET
fbem-20458	155	37	advantage	advantage	NOUN
fbem-20458	155	38	to	to	PART
fbem-20458	155	39	actively	actively	ADV
fbem-20458	155	40	expand	expand	VERB
fbem-20458	155	41	outward	outward	ADV
fbem-20458	155	42	,	,	PUNCT
fbem-20458	155	43	layout	layout	VERB
fbem-20458	155	44	in	in	ADP
fbem-20458	155	45	advance	advance	NOUN
fbem-20458	155	46	,	,	PUNCT
fbem-20458	155	47	to	to	PART
fbem-20458	155	48	ensure	ensure	VERB
fbem-20458	155	49	that	that	SCONJ
fbem-20458	155	50	the	the	DET
fbem-20458	155	51	original	original	ADJ
fbem-20458	155	52	product	product	NOUN
fbem-20458	155	53	development	development	NOUN
fbem-20458	155	54	advantages	advantage	NOUN
fbem-20458	155	55	under	under	ADP
fbem-20458	155	56	the	the	DET
fbem-20458	155	57	premise	premise	NOUN
fbem-20458	155	58	of	of	ADP
fbem-20458	155	59	the	the	DET
fbem-20458	155	60	appropriate	appropriate	ADJ
fbem-20458	155	61	to	to	ADP
fbem-20458	155	62	the	the	DET
fbem-20458	155	63	company	company	NOUN
fbem-20458	155	64	's	's	PART
fbem-20458	155	65	original	original	ADJ
fbem-20458	155	66	field	field	NOUN
fbem-20458	155	67	of	of	ADP
fbem-20458	155	68	life	life	NOUN
fbem-20458	155	69	in	in	ADP
fbem-20458	155	70	the	the	DET
fbem-20458	155	71	small	small	ADJ
fbem-20458	155	72	home	home	NOUN
fbem-20458	155	73	appliances	appliance	NOUN
fbem-20458	155	74	and	and	CCONJ
fbem-20458	155	75	other	other	ADJ
fbem-20458	155	76	small	small	ADJ
fbem-20458	155	77	home	home	NOUN
fbem-20458	155	78	appliances	appliance	NOUN
fbem-20458	155	79	tilted	tilt	VERB
fbem-20458	155	80	to	to	ADP
fbem-20458	155	81	the	the	DET
fbem-20458	155	82	market	market	NOUN
fbem-20458	155	83	penetration	penetration	NOUN
fbem-20458	155	84	can	can	AUX
fbem-20458	155	85	be	be	AUX
fbem-20458	155	86	extended	extend	VERB
fbem-20458	155	87	to	to	ADP
fbem-20458	155	88	a	a	DET
fbem-20458	155	89	relatively	relatively	ADV
fbem-20458	155	90	low	low	ADJ
fbem-20458	155	91	rate	rate	NOUN
fbem-20458	155	92	of	of	ADP
fbem-20458	155	93	mother	mother	NOUN
fbem-20458	155	94	and	and	CCONJ
fbem-20458	155	95	baby	baby	NOUN
fbem-20458	155	96	and	and	CCONJ
fbem-20458	155	97	small	small	ADJ
fbem-20458	155	98	home	home	NOUN
fbem-20458	155	99	appliances	appliance	NOUN
fbem-20458	155	100	on	on	ADP
fbem-20458	155	101	the	the	DET
fbem-20458	155	102	product	product	NOUN
fbem-20458	155	103	category	category	NOUN
fbem-20458	155	104	it	it	PRON
fbem-20458	155	105	can	can	AUX
fbem-20458	155	106	extend	extend	VERB
fbem-20458	155	107	the	the	DET
fbem-20458	155	108	product	product	NOUN
fbem-20458	155	109	categories	category	NOUN
fbem-20458	155	110	of	of	ADP
fbem-20458	155	111	mother	mother	NOUN
fbem-20458	155	112	and	and	CCONJ
fbem-20458	155	113	baby	baby	NOUN
fbem-20458	155	114	and	and	CCONJ
fbem-20458	155	115	small	small	ADJ
fbem-20458	155	116	household	household	NOUN
fbem-20458	155	117	appliances	appliance	NOUN
fbem-20458	155	118	with	with	ADP
fbem-20458	155	119	relatively	relatively	ADV
fbem-20458	155	120	low	low	ADJ
fbem-20458	155	121	market	market	NOUN
fbem-20458	155	122	penetration	penetration	NOUN
fbem-20458	155	123	rate	rate	NOUN
fbem-20458	155	124	,	,	PUNCT
fbem-20458	155	125	and	and	CCONJ
fbem-20458	155	126	extend	extend	VERB
fbem-20458	155	127	the	the	DET
fbem-20458	155	128	natural	natural	ADJ
fbem-20458	155	129	extension	extension	NOUN
fbem-20458	155	130	to	to	ADP
fbem-20458	155	131	the	the	DET
fbem-20458	155	132	field	field	NOUN
fbem-20458	155	133	of	of	ADP
fbem-20458	155	134	home	home	NOUN
fbem-20458	155	135	life	life	NOUN
fbem-20458	155	136	to	to	PART
fbem-20458	155	137	expand	expand	VERB
fbem-20458	155	138	the	the	DET
fbem-20458	155	139	company	company	NOUN
fbem-20458	155	140	's	's	PART
fbem-20458	155	141	profit	profit	NOUN
fbem-20458	155	142	points	point	NOUN
fbem-20458	155	143	.	.	PUNCT
fbem-20458	156	1	6.3	6.3	NUM
fbem-20458	156	2	.	.	PUNCT
fbem-20458	157	1	improve	improve	VERB
fbem-20458	157	2	the	the	DET
fbem-20458	157	3	efficiency	efficiency	NOUN
fbem-20458	157	4	of	of	ADP
fbem-20458	157	5	asset	asset	NOUN
fbem-20458	157	6	use	use	VERB
fbem-20458	157	7	the	the	DET
fbem-20458	157	8	asset	asset	NOUN
fbem-20458	157	9	utilisation	utilisation	NOUN
fbem-20458	157	10	efficiency	efficiency	NOUN
fbem-20458	157	11	of	of	ADP
fbem-20458	157	12	an	an	DET
fbem-20458	157	13	enterprise	enterprise	NOUN
fbem-20458	157	14	not	not	PART
fbem-20458	157	15	only	only	ADV
fbem-20458	157	16	reflects	reflect	VERB
fbem-20458	157	17	the	the	DET
fbem-20458	157	18	current	current	ADJ
fbem-20458	157	19	use	use	NOUN
fbem-20458	157	20	of	of	ADP
fbem-20458	157	21	assets	asset	NOUN
fbem-20458	157	22	by	by	ADP
fbem-20458	157	23	the	the	DET
fbem-20458	157	24	enterprise	enterprise	NOUN
fbem-20458	157	25	,	,	PUNCT
fbem-20458	157	26	but	but	CCONJ
fbem-20458	157	27	also	also	ADV
fbem-20458	157	28	affects	affect	VERB
fbem-20458	157	29	the	the	DET
fbem-20458	157	30	future	future	ADJ
fbem-20458	157	31	development	development	NOUN
fbem-20458	157	32	of	of	ADP
fbem-20458	157	33	the	the	DET
fbem-20458	157	34	enterprise	enterprise	NOUN
fbem-20458	157	35	.	.	PUNCT
fbem-20458	158	1	high	high	ADJ
fbem-20458	158	2	asset	asset	NOUN
fbem-20458	158	3	efficiency	efficiency	NOUN
fbem-20458	158	4	indicates	indicate	VERB
fbem-20458	158	5	that	that	SCONJ
fbem-20458	158	6	the	the	DET
fbem-20458	158	7	company	company	NOUN
fbem-20458	158	8	can	can	AUX
fbem-20458	158	9	make	make	VERB
fbem-20458	158	10	full	full	ADJ
fbem-20458	158	11	use	use	NOUN
fbem-20458	158	12	of	of	ADP
fbem-20458	158	13	its	its	PRON
fbem-20458	158	14	assets	asset	NOUN
fbem-20458	158	15	and	and	CCONJ
fbem-20458	158	16	avoid	avoid	VERB
fbem-20458	158	17	wasting	waste	VERB
fbem-20458	158	18	them	they	PRON
fbem-20458	158	19	;	;	PUNCT
fbem-20458	158	20	on	on	ADP
fbem-20458	158	21	the	the	DET
fbem-20458	158	22	other	other	ADJ
fbem-20458	158	23	hand	hand	NOUN
fbem-20458	158	24	,	,	PUNCT
fbem-20458	158	25	low	low	ADJ
fbem-20458	158	26	asset	asset	NOUN
fbem-20458	158	27	efficiency	efficiency	NOUN
fbem-20458	158	28	indicates	indicate	VERB
fbem-20458	158	29	that	that	SCONJ
fbem-20458	158	30	the	the	DET
fbem-20458	158	31	company	company	NOUN
fbem-20458	158	32	's	's	PART
fbem-20458	158	33	assets	asset	NOUN
fbem-20458	158	34	are	be	AUX
fbem-20458	158	35	not	not	PART
fbem-20458	158	36	fully	fully	ADV
fbem-20458	158	37	utilised	utilise	VERB
fbem-20458	158	38	,	,	PUNCT
fbem-20458	158	39	leading	lead	VERB
fbem-20458	158	40	to	to	ADP
fbem-20458	158	41	wastage	wastage	NOUN
fbem-20458	158	42	of	of	ADP
fbem-20458	158	43	resources	resource	NOUN
fbem-20458	158	44	and	and	CCONJ
fbem-20458	158	45	inefficiency	inefficiency	NOUN
fbem-20458	158	46	of	of	ADP
fbem-20458	158	47	assets	asset	NOUN
fbem-20458	158	48	.	.	PUNCT
fbem-20458	159	1	supor	supor	PROPN
fbem-20458	159	2	needs	need	VERB
fbem-20458	159	3	to	to	PART
fbem-20458	159	4	improve	improve	VERB
fbem-20458	159	5	the	the	DET
fbem-20458	159	6	efficiency	efficiency	NOUN
fbem-20458	159	7	of	of	ADP
fbem-20458	159	8	its	its	PRON
fbem-20458	159	9	capital	capital	NOUN
fbem-20458	159	10	use	use	NOUN
fbem-20458	159	11	.	.	PUNCT
fbem-20458	160	1	121	121	NUM
fbem-20458	160	2	to	to	PART
fbem-20458	160	3	enhance	enhance	VERB
fbem-20458	160	4	the	the	DET
fbem-20458	160	5	efficiency	efficiency	NOUN
fbem-20458	160	6	of	of	ADP
fbem-20458	160	7	the	the	DET
fbem-20458	160	8	use	use	NOUN
fbem-20458	160	9	of	of	ADP
fbem-20458	160	10	funds	fund	NOUN
fbem-20458	160	11	,	,	PUNCT
fbem-20458	160	12	the	the	DET
fbem-20458	160	13	first	first	ADJ
fbem-20458	160	14	task	task	NOUN
fbem-20458	160	15	of	of	ADP
fbem-20458	160	16	business	business	NOUN
fbem-20458	160	17	managers	manager	NOUN
fbem-20458	160	18	is	be	AUX
fbem-20458	160	19	to	to	PART
fbem-20458	160	20	do	do	VERB
fbem-20458	160	21	a	a	DET
fbem-20458	160	22	good	good	ADJ
fbem-20458	160	23	job	job	NOUN
fbem-20458	160	24	of	of	ADP
fbem-20458	160	25	prior	prior	ADJ
fbem-20458	160	26	budgeting	budgeting	NOUN
fbem-20458	160	27	for	for	ADP
fbem-20458	160	28	the	the	DET
fbem-20458	160	29	enterprise	enterprise	NOUN
fbem-20458	160	30	's	's	PART
fbem-20458	160	31	funds	fund	NOUN
fbem-20458	160	32	.	.	PUNCT
fbem-20458	161	1	reasonable	reasonable	ADJ
fbem-20458	161	2	budget	budget	NOUN
fbem-20458	161	3	management	management	NOUN
fbem-20458	161	4	can	can	AUX
fbem-20458	161	5	effectively	effectively	ADV
fbem-20458	161	6	reduce	reduce	VERB
fbem-20458	161	7	the	the	DET
fbem-20458	161	8	likelihood	likelihood	NOUN
fbem-20458	161	9	of	of	ADP
fbem-20458	161	10	future	future	ADJ
fbem-20458	161	11	business	business	NOUN
fbem-20458	161	12	risks	risk	NOUN
fbem-20458	161	13	,	,	PUNCT
fbem-20458	161	14	managers	manager	NOUN
fbem-20458	161	15	should	should	AUX
fbem-20458	161	16	be	be	AUX
fbem-20458	161	17	in	in	ADP
fbem-20458	161	18	the	the	DET
fbem-20458	161	19	process	process	NOUN
fbem-20458	161	20	of	of	ADP
fbem-20458	161	21	daily	daily	ADJ
fbem-20458	161	22	business	business	NOUN
fbem-20458	161	23	operations	operation	NOUN
fbem-20458	161	24	,	,	PUNCT
fbem-20458	161	25	for	for	SCONJ
fbem-20458	161	26	the	the	DET
fbem-20458	161	27	cost	cost	NOUN
fbem-20458	161	28	of	of	ADP
fbem-20458	161	29	each	each	DET
fbem-20458	161	30	part	part	NOUN
fbem-20458	161	31	of	of	ADP
fbem-20458	161	32	the	the	DET
fbem-20458	161	33	expenditure	expenditure	NOUN
fbem-20458	161	34	can	can	AUX
fbem-20458	161	35	be	be	AUX
fbem-20458	161	36	mastered	master	VERB
fbem-20458	161	37	and	and	CCONJ
fbem-20458	161	38	understood	understand	VERB
fbem-20458	161	39	,	,	PUNCT
fbem-20458	161	40	for	for	ADP
fbem-20458	161	41	the	the	DET
fbem-20458	161	42	enterprise	enterprise	NOUN
fbem-20458	161	43	of	of	ADP
fbem-20458	161	44	the	the	DET
fbem-20458	161	45	various	various	ADJ
fbem-20458	161	46	funds	fund	NOUN
fbem-20458	161	47	for	for	ADP
fbem-20458	161	48	classification	classification	NOUN
fbem-20458	161	49	control	control	NOUN
fbem-20458	161	50	,	,	PUNCT
fbem-20458	161	51	as	as	ADV
fbem-20458	161	52	far	far	ADV
fbem-20458	161	53	as	as	ADP
fbem-20458	161	54	possible	possible	ADJ
fbem-20458	161	55	to	to	PART
fbem-20458	161	56	achieve	achieve	VERB
fbem-20458	161	57	the	the	DET
fbem-20458	161	58	rational	rational	ADJ
fbem-20458	161	59	use	use	NOUN
fbem-20458	161	60	and	and	CCONJ
fbem-20458	161	61	full	full	ADJ
fbem-20458	161	62	distribution	distribution	NOUN
fbem-20458	161	63	of	of	ADP
fbem-20458	161	64	funds	fund	NOUN
fbem-20458	161	65	,	,	PUNCT
fbem-20458	161	66	but	but	CCONJ
fbem-20458	161	67	also	also	ADV
fbem-20458	161	68	to	to	ADP
fbem-20458	161	69	the	the	DET
fbem-20458	161	70	funds	fund	NOUN
fbem-20458	161	71	in	in	ADP
fbem-20458	161	72	a	a	DET
fbem-20458	161	73	timely	timely	ADJ
fbem-20458	161	74	manner	manner	NOUN
fbem-20458	161	75	to	to	PART
fbem-20458	161	76	check	check	VERB
fbem-20458	161	77	and	and	CCONJ
fbem-20458	161	78	regular	regular	ADJ
fbem-20458	161	79	inventory	inventory	NOUN
fbem-20458	161	80	,	,	PUNCT
fbem-20458	161	81	inventory	inventory	NOUN
fbem-20458	161	82	of	of	ADP
fbem-20458	161	83	funds	fund	NOUN
fbem-20458	161	84	.	.	PUNCT
fbem-20458	162	1	at	at	ADP
fbem-20458	162	2	the	the	DET
fbem-20458	162	3	same	same	ADJ
fbem-20458	162	4	time	time	NOUN
fbem-20458	162	5	,	,	PUNCT
fbem-20458	162	6	we	we	PRON
fbem-20458	162	7	also	also	ADV
fbem-20458	162	8	need	need	VERB
fbem-20458	162	9	to	to	PART
fbem-20458	162	10	improve	improve	VERB
fbem-20458	162	11	supor	supor	NOUN
fbem-20458	162	12	's	's	PART
fbem-20458	162	13	market	market	NOUN
fbem-20458	162	14	share	share	NOUN
fbem-20458	162	15	in	in	ADP
fbem-20458	162	16	the	the	DET
fbem-20458	162	17	home	home	NOUN
fbem-20458	162	18	appliance	appliance	NOUN
fbem-20458	162	19	industry	industry	NOUN
fbem-20458	162	20	,	,	PUNCT
fbem-20458	162	21	and	and	CCONJ
fbem-20458	162	22	actively	actively	ADV
fbem-20458	162	23	achieve	achieve	VERB
fbem-20458	162	24	income	income	NOUN
fbem-20458	162	25	generation	generation	NOUN
fbem-20458	162	26	,	,	PUNCT
fbem-20458	162	27	as	as	ADV
fbem-20458	162	28	far	far	ADV
fbem-20458	162	29	as	as	ADP
fbem-20458	162	30	possible	possible	ADJ
fbem-20458	162	31	with	with	ADP
fbem-20458	162	32	limited	limited	ADJ
fbem-20458	162	33	funds	fund	NOUN
fbem-20458	162	34	to	to	PART
fbem-20458	162	35	obtain	obtain	VERB
fbem-20458	162	36	a	a	DET
fbem-20458	162	37	greater	great	ADJ
fbem-20458	162	38	income	income	NOUN
fbem-20458	162	39	,	,	PUNCT
fbem-20458	162	40	so	so	SCONJ
fbem-20458	162	41	as	as	SCONJ
fbem-20458	162	42	to	to	PART
fbem-20458	162	43	improve	improve	VERB
fbem-20458	162	44	the	the	DET
fbem-20458	162	45	efficiency	efficiency	NOUN
fbem-20458	162	46	of	of	ADP
fbem-20458	162	47	the	the	DET
fbem-20458	162	48	use	use	NOUN
fbem-20458	162	49	of	of	ADP
fbem-20458	162	50	corporate	corporate	ADJ
fbem-20458	162	51	funds	fund	NOUN
fbem-20458	162	52	,	,	PUNCT
fbem-20458	162	53	to	to	PART
fbem-20458	162	54	avoid	avoid	VERB
fbem-20458	162	55	the	the	DET
fbem-20458	162	56	shortage	shortage	NOUN
fbem-20458	162	57	of	of	ADP
fbem-20458	162	58	funds	fund	NOUN
fbem-20458	162	59	and	and	CCONJ
fbem-20458	162	60	the	the	DET
fbem-20458	162	61	impact	impact	NOUN
fbem-20458	162	62	of	of	ADP
fbem-20458	162	63	the	the	DET
fbem-20458	162	64	enterprise	enterprise	NOUN
fbem-20458	162	65	's	's	PART
fbem-20458	162	66	ability	ability	NOUN
fbem-20458	162	67	to	to	PART
fbem-20458	162	68	develop	develop	VERB
fbem-20458	162	69	in	in	ADP
fbem-20458	162	70	the	the	DET
fbem-20458	162	71	future	future	NOUN
fbem-20458	162	72	.	.	PUNCT
fbem-20458	163	1	7	7	X
fbem-20458	163	2	.	.	X
fbem-20458	163	3	conclusion	conclusion	NOUN
fbem-20458	163	4	this	this	DET
fbem-20458	163	5	paper	paper	NOUN
fbem-20458	163	6	constructs	construct	VERB
fbem-20458	163	7	the	the	DET
fbem-20458	163	8	financial	financial	ADJ
fbem-20458	163	9	performance	performance	NOUN
fbem-20458	163	10	evaluation	evaluation	NOUN
fbem-20458	163	11	system	system	NOUN
fbem-20458	163	12	through	through	ADP
fbem-20458	163	13	supor	supor	NOUN
fbem-20458	163	14	's	's	PART
fbem-20458	163	15	own	own	ADJ
fbem-20458	163	16	characteristics	characteristic	NOUN
fbem-20458	163	17	,	,	PUNCT
fbem-20458	163	18	based	base	VERB
fbem-20458	163	19	on	on	ADP
fbem-20458	163	20	supor	supor	NOUN
fbem-20458	163	21	's	's	PART
fbem-20458	163	22	financial	financial	ADJ
fbem-20458	163	23	data	datum	NOUN
fbem-20458	163	24	from	from	ADP
fbem-20458	163	25	2018	2018	NUM
fbem-20458	163	26	-	-	SYM
fbem-20458	163	27	2022	2022	NUM
fbem-20458	163	28	,	,	PUNCT
fbem-20458	163	29	using	use	VERB
fbem-20458	163	30	the	the	DET
fbem-20458	163	31	eva	eva	NOUN
fbem-20458	163	32	financial	financial	ADJ
fbem-20458	163	33	performance	performance	NOUN
fbem-20458	163	34	evaluation	evaluation	NOUN
fbem-20458	163	35	method	method	NOUN
fbem-20458	163	36	to	to	PART
fbem-20458	163	37	calculate	calculate	VERB
fbem-20458	163	38	the	the	DET
fbem-20458	163	39	eva	eva	NOUN
fbem-20458	163	40	value	value	NOUN
fbem-20458	163	41	,	,	PUNCT
fbem-20458	163	42	the	the	DET
fbem-20458	163	43	eva	eva	NOUN
fbem-20458	163	44	rate	rate	NOUN
fbem-20458	163	45	of	of	ADP
fbem-20458	163	46	net	net	ADJ
fbem-20458	163	47	assets	asset	NOUN
fbem-20458	163	48	and	and	CCONJ
fbem-20458	163	49	the	the	DET
fbem-20458	163	50	eva	eva	NOUN
fbem-20458	163	51	rate	rate	NOUN
fbem-20458	163	52	of	of	ADP
fbem-20458	163	53	sales	sale	NOUN
fbem-20458	163	54	from	from	ADP
fbem-20458	163	55	2018	2018	NUM
fbem-20458	163	56	-	-	SYM
fbem-20458	163	57	2022	2022	NUM
fbem-20458	163	58	,	,	PUNCT
fbem-20458	163	59	and	and	CCONJ
fbem-20458	163	60	finds	find	VERB
fbem-20458	163	61	that	that	SCONJ
fbem-20458	163	62	they	they	PRON
fbem-20458	163	63	are	be	AUX
fbem-20458	163	64	all	all	ADV
fbem-20458	163	65	lower	low	ADJ
fbem-20458	163	66	than	than	ADP
fbem-20458	163	67	the	the	DET
fbem-20458	163	68	net	net	ADJ
fbem-20458	163	69	profit	profit	NOUN
fbem-20458	163	70	,	,	PUNCT
fbem-20458	163	71	the	the	DET
fbem-20458	163	72	return	return	NOUN
fbem-20458	163	73	on	on	ADP
fbem-20458	163	74	net	net	ADJ
fbem-20458	163	75	assets	asset	NOUN
fbem-20458	163	76	and	and	CCONJ
fbem-20458	163	77	the	the	DET
fbem-20458	163	78	net	net	ADJ
fbem-20458	163	79	rate	rate	NOUN
fbem-20458	163	80	of	of	ADP
fbem-20458	163	81	sales	sale	NOUN
fbem-20458	163	82	,	,	PUNCT
fbem-20458	163	83	which	which	PRON
fbem-20458	163	84	are	be	AUX
fbem-20458	163	85	calculated	calculate	VERB
fbem-20458	163	86	under	under	ADP
fbem-20458	163	87	the	the	DET
fbem-20458	163	88	enterprise	enterprise	NOUN
fbem-20458	163	89	's	's	PART
fbem-20458	163	90	current	current	ADJ
fbem-20458	163	91	financial	financial	ADJ
fbem-20458	163	92	performance	performance	NOUN
fbem-20458	163	93	evaluation	evaluation	NOUN
fbem-20458	163	94	method	method	NOUN
fbem-20458	163	95	.	.	PUNCT
fbem-20458	164	1	supor	supor	PROPN
fbem-20458	164	2	's	's	PART
fbem-20458	164	3	cost	cost	NOUN
fbem-20458	164	4	of	of	ADP
fbem-20458	164	5	equity	equity	NOUN
fbem-20458	164	6	capital	capital	NOUN
fbem-20458	164	7	has	have	VERB
fbem-20458	164	8	a	a	DET
fbem-20458	164	9	great	great	ADJ
fbem-20458	164	10	impact	impact	NOUN
fbem-20458	164	11	on	on	ADP
fbem-20458	164	12	the	the	DET
fbem-20458	164	13	evaluation	evaluation	NOUN
fbem-20458	164	14	results	result	NOUN
fbem-20458	164	15	of	of	ADP
fbem-20458	164	16	enterprise	enterprise	NOUN
fbem-20458	164	17	value	value	NOUN
fbem-20458	164	18	.	.	PUNCT
fbem-20458	165	1	therefore	therefore	ADV
fbem-20458	165	2	,	,	PUNCT
fbem-20458	165	3	the	the	DET
fbem-20458	165	4	eva	eva	PROPN
fbem-20458	165	5	financial	financial	ADJ
fbem-20458	165	6	performance	performance	NOUN
fbem-20458	165	7	evaluation	evaluation	NOUN
fbem-20458	165	8	method	method	NOUN
fbem-20458	165	9	can	can	AUX
fbem-20458	165	10	get	get	VERB
fbem-20458	165	11	the	the	DET
fbem-20458	165	12	real	real	ADJ
fbem-20458	165	13	and	and	CCONJ
fbem-20458	165	14	accurate	accurate	ADJ
fbem-20458	165	15	data	datum	NOUN
fbem-20458	165	16	of	of	ADP
fbem-20458	165	17	supor	supor	NOUN
fbem-20458	165	18	,	,	PUNCT
fbem-20458	165	19	which	which	PRON
fbem-20458	165	20	can	can	AUX
fbem-20458	165	21	better	well	ADV
fbem-20458	165	22	reflect	reflect	VERB
fbem-20458	165	23	the	the	DET
fbem-20458	165	24	actual	actual	ADJ
fbem-20458	165	25	situation	situation	NOUN
fbem-20458	165	26	of	of	ADP
fbem-20458	165	27	the	the	DET
fbem-20458	165	28	enterprise	enterprise	NOUN
fbem-20458	165	29	's	's	PART
fbem-20458	165	30	financial	financial	ADJ
fbem-20458	165	31	performance	performance	NOUN
fbem-20458	165	32	,	,	PUNCT
fbem-20458	165	33	and	and	CCONJ
fbem-20458	165	34	also	also	ADV
fbem-20458	165	35	can	can	AUX
fbem-20458	165	36	effectively	effectively	ADV
fbem-20458	165	37	measure	measure	VERB
fbem-20458	165	38	whether	whether	SCONJ
fbem-20458	165	39	the	the	DET
fbem-20458	165	40	managers	manager	NOUN
fbem-20458	165	41	create	create	VERB
fbem-20458	165	42	value	value	NOUN
fbem-20458	165	43	for	for	ADP
fbem-20458	165	44	the	the	DET
fbem-20458	165	45	enterprise	enterprise	NOUN
fbem-20458	165	46	.	.	PUNCT
fbem-20458	166	1	in	in	ADP
fbem-20458	166	2	addition	addition	NOUN
fbem-20458	166	3	,	,	PUNCT
fbem-20458	166	4	according	accord	VERB
fbem-20458	166	5	to	to	ADP
fbem-20458	166	6	the	the	DET
fbem-20458	166	7	comparison	comparison	NOUN
fbem-20458	166	8	of	of	ADP
fbem-20458	166	9	data	datum	NOUN
fbem-20458	166	10	and	and	CCONJ
fbem-20458	166	11	comprehensive	comprehensive	ADJ
fbem-20458	166	12	analysis	analysis	NOUN
fbem-20458	166	13	found	find	VERB
fbem-20458	166	14	that	that	SCONJ
fbem-20458	166	15	supor	supor	NOUN
fbem-20458	166	16	has	have	VERB
fbem-20458	166	17	uneven	uneven	ADJ
fbem-20458	166	18	cost	cost	NOUN
fbem-20458	166	19	of	of	ADP
fbem-20458	166	20	capital	capital	NOUN
fbem-20458	166	21	ratio	ratio	NOUN
fbem-20458	166	22	,	,	PUNCT
fbem-20458	166	23	unstable	unstable	ADJ
fbem-20458	166	24	profitability	profitability	NOUN
fbem-20458	166	25	,	,	PUNCT
fbem-20458	166	26	low	low	ADJ
fbem-20458	166	27	efficiency	efficiency	NOUN
fbem-20458	166	28	of	of	ADP
fbem-20458	166	29	asset	asset	NOUN
fbem-20458	166	30	use	use	NOUN
fbem-20458	166	31	,	,	PUNCT
fbem-20458	166	32	this	this	DET
fbem-20458	166	33	paper	paper	NOUN
fbem-20458	166	34	puts	put	VERB
fbem-20458	166	35	forward	forward	ADP
fbem-20458	166	36	suggestions	suggestion	NOUN
fbem-20458	166	37	for	for	ADP
fbem-20458	166	38	improvement	improvement	NOUN
fbem-20458	166	39	of	of	ADP
fbem-20458	166	40	supor	supor	NOUN
fbem-20458	166	41	's	's	PART
fbem-20458	166	42	problems	problem	NOUN
fbem-20458	166	43	.	.	PUNCT
fbem-20458	167	1	the	the	DET
fbem-20458	167	2	financial	financial	ADJ
fbem-20458	167	3	performance	performance	NOUN
fbem-20458	167	4	of	of	ADP
fbem-20458	167	5	the	the	DET
fbem-20458	167	6	company	company	NOUN
fbem-20458	167	7	to	to	ADP
fbem-20458	167	8	a	a	DET
fbem-20458	167	9	certain	certain	ADJ
fbem-20458	167	10	extent	extent	NOUN
fbem-20458	167	11	reflects	reflect	VERB
fbem-20458	167	12	the	the	DET
fbem-20458	167	13	operation	operation	NOUN
fbem-20458	167	14	of	of	ADP
fbem-20458	167	15	the	the	DET
fbem-20458	167	16	company	company	NOUN
fbem-20458	167	17	,	,	PUNCT
fbem-20458	167	18	corporate	corporate	ADJ
fbem-20458	167	19	investors	investor	NOUN
fbem-20458	167	20	must	must	AUX
fbem-20458	167	21	pay	pay	VERB
fbem-20458	167	22	attention	attention	NOUN
fbem-20458	167	23	to	to	ADP
fbem-20458	167	24	the	the	DET
fbem-20458	167	25	financial	financial	ADJ
fbem-20458	167	26	performance	performance	NOUN
fbem-20458	167	27	and	and	CCONJ
fbem-20458	167	28	the	the	DET
fbem-20458	167	29	profitability	profitability	NOUN
fbem-20458	167	30	of	of	ADP
fbem-20458	167	31	the	the	DET
fbem-20458	167	32	company	company	NOUN
fbem-20458	167	33	.	.	PUNCT
fbem-20458	168	1	china	china	PROPN
fbem-20458	168	2	's	's	PART
fbem-20458	168	3	eva	eva	PROPN
fbem-20458	168	4	financial	financial	ADJ
fbem-20458	168	5	performance	performance	NOUN
fbem-20458	168	6	evaluation	evaluation	NOUN
fbem-20458	168	7	system	system	NOUN
fbem-20458	168	8	is	be	AUX
fbem-20458	168	9	also	also	ADV
fbem-20458	168	10	improving	improve	VERB
fbem-20458	168	11	.	.	PUNCT
fbem-20458	169	1	it	it	PRON
fbem-20458	169	2	not	not	PART
fbem-20458	169	3	only	only	ADV
fbem-20458	169	4	accurately	accurately	ADV
fbem-20458	169	5	and	and	CCONJ
fbem-20458	169	6	objectively	objectively	ADV
fbem-20458	169	7	reflects	reflect	VERB
fbem-20458	169	8	the	the	DET
fbem-20458	169	9	intrinsic	intrinsic	ADJ
fbem-20458	169	10	value	value	NOUN
fbem-20458	169	11	of	of	ADP
fbem-20458	169	12	the	the	DET
fbem-20458	169	13	company	company	NOUN
fbem-20458	169	14	's	's	PART
fbem-20458	169	15	existence	existence	NOUN
fbem-20458	169	16	,	,	PUNCT
fbem-20458	169	17	but	but	CCONJ
fbem-20458	169	18	also	also	ADV
fbem-20458	169	19	motivates	motivate	VERB
fbem-20458	169	20	managers	manager	NOUN
fbem-20458	169	21	and	and	CCONJ
fbem-20458	169	22	investors	investor	NOUN
fbem-20458	169	23	.	.	PUNCT
fbem-20458	170	1	therefore	therefore	ADV
fbem-20458	170	2	,	,	PUNCT
fbem-20458	170	3	enterprises	enterprise	NOUN
fbem-20458	170	4	should	should	AUX
fbem-20458	170	5	reasonably	reasonably	ADV
fbem-20458	170	6	use	use	VERB
fbem-20458	170	7	the	the	DET
fbem-20458	170	8	eva	eva	NOUN
fbem-20458	170	9	-	-	PUNCT
fbem-20458	170	10	based	base	VERB
fbem-20458	170	11	financial	financial	ADJ
fbem-20458	170	12	performance	performance	NOUN
fbem-20458	170	13	management	management	NOUN
fbem-20458	170	14	model	model	NOUN
fbem-20458	170	15	to	to	PART
fbem-20458	170	16	more	more	ADV
fbem-20458	170	17	accurately	accurately	ADV
fbem-20458	170	18	assess	assess	VERB
fbem-20458	170	19	their	their	PRON
fbem-20458	170	20	own	own	ADJ
fbem-20458	170	21	financial	financial	ADJ
fbem-20458	170	22	performance	performance	NOUN
fbem-20458	170	23	level.this	level.this	PRON
fbem-20458	170	24	paper	paper	NOUN
fbem-20458	170	25	analyzes	analyze	VERB
fbem-20458	170	26	the	the	DET
fbem-20458	170	27	eva	eva	NOUN
fbem-20458	170	28	performance	performance	NOUN
fbem-20458	170	29	evaluation	evaluation	NOUN
fbem-20458	170	30	of	of	ADP
fbem-20458	170	31	supor	supor	NOUN
fbem-20458	170	32	,	,	PUNCT
fbem-20458	170	33	finds	find	VERB
fbem-20458	170	34	the	the	DET
fbem-20458	170	35	existing	exist	VERB
fbem-20458	170	36	problems	problem	NOUN
fbem-20458	170	37	and	and	CCONJ
fbem-20458	170	38	puts	put	VERB
fbem-20458	170	39	forward	forward	ADV
fbem-20458	170	40	corresponding	corresponding	ADJ
fbem-20458	170	41	improvement	improvement	NOUN
fbem-20458	170	42	measures	measure	NOUN
fbem-20458	170	43	,	,	PUNCT
fbem-20458	170	44	hoping	hope	VERB
fbem-20458	170	45	to	to	PART
fbem-20458	170	46	have	have	VERB
fbem-20458	170	47	certain	certain	ADJ
fbem-20458	170	48	reference	reference	NOUN
fbem-20458	170	49	significance	significance	NOUN
fbem-20458	170	50	for	for	ADP
fbem-20458	170	51	supor	supor	NOUN
fbem-20458	170	52	and	and	CCONJ
fbem-20458	170	53	other	other	ADJ
fbem-20458	170	54	companies	company	NOUN
fbem-20458	170	55	in	in	ADP
fbem-20458	170	56	the	the	DET
fbem-20458	170	57	same	same	ADJ
fbem-20458	170	58	industry	industry	NOUN
fbem-20458	170	59	.	.	PUNCT
fbem-20458	171	1	references	reference	NOUN
fbem-20458	171	2	[	[	X
fbem-20458	171	3	1	1	NUM
fbem-20458	171	4	]	]	X
fbem-20458	171	5	liu	liu	PROPN
fbem-20458	171	6	haiying	haiying	PROPN
fbem-20458	171	7	,	,	PUNCT
fbem-20458	171	8	zhu	zhu	PROPN
fbem-20458	171	9	zhaohui.eva	zhaohui.eva	PROPN
fbem-20458	171	10	-	-	ADJ
fbem-20458	171	11	bsc	bsc	ADJ
fbem-20458	171	12	combination	combination	NOUN
fbem-20458	171	13	of	of	ADP
fbem-20458	171	14	corporate	corporate	ADJ
fbem-20458	171	15	performance	performance	NOUN
fbem-20458	171	16	evaluation	evaluation	NOUN
fbem-20458	171	17	analysis[j	analysis[j	PROPN
fbem-20458	171	18	]	]	PUNCT
fbem-20458	171	19	.	.	PUNCT
fbem-20458	172	1	financial	financial	ADJ
fbem-20458	172	2	management	management	NOUN
fbem-20458	172	3	research	research	NOUN
fbem-20458	172	4	,	,	PUNCT
fbem-20458	172	5	2022	2022	NUM
fbem-20458	172	6	,	,	PUNCT
fbem-20458	172	7	no.33(06):121	no.33(06):121	NOUN
fbem-20458	172	8	-	-	PUNCT
fbem-20458	172	9	125	125	NUM
fbem-20458	172	10	.	.	PUNCT
fbem-20458	173	1	[	[	X
fbem-20458	173	2	2	2	NUM
fbem-20458	173	3	]	]	PUNCT
fbem-20458	173	4	meng	meng	PROPN
fbem-20458	173	5	chenxia	chenxia	PROPN
fbem-20458	173	6	.	.	PUNCT
fbem-20458	174	1	eva	eva	NOUN
fbem-20458	174	2	performance	performance	NOUN
fbem-20458	174	3	analysis	analysis	NOUN
fbem-20458	174	4	of	of	ADP
fbem-20458	174	5	petrochina[j	petrochina[j	NOUN
fbem-20458	174	6	]	]	PUNCT
fbem-20458	174	7	.	.	PUNCT
fbem-20458	175	1	co	co	ADJ
fbem-20458	175	2	-	-	ADJ
fbem-20458	175	3	operative	operative	ADJ
fbem-20458	175	4	economy	economy	NOUN
fbem-20458	175	5	and	and	CCONJ
fbem-20458	175	6	technology	technology	NOUN
fbem-20458	175	7	,	,	PUNCT
fbem-20458	175	8	2023	2023	NUM
fbem-20458	175	9	,	,	PUNCT
fbem-20458	175	10	no.707(12	no.707(12	NUM
fbem-20458	175	11	):	):	PUNCT
fbem-20458	175	12	137	137	NUM
fbem-20458	175	13	-	-	SYM
fbem-20458	175	14	139	139	NUM
fbem-20458	175	15	.	.	PUNCT
fbem-20458	176	1	[	[	X
fbem-20458	176	2	3	3	X
fbem-20458	176	3	]	]	X
fbem-20458	176	4	li	li	PROPN
fbem-20458	176	5	meng	meng	PROPN
fbem-20458	176	6	.	.	PUNCT
fbem-20458	177	1	research	research	NOUN
fbem-20458	177	2	on	on	ADP
fbem-20458	177	3	financial	financial	ADJ
fbem-20458	177	4	performance	performance	NOUN
fbem-20458	177	5	evaluation	evaluation	NOUN
fbem-20458	177	6	of	of	ADP
fbem-20458	177	7	s	s	NOUN
fbem-20458	177	8	company	company	NOUN
fbem-20458	177	9	based	base	VERB
fbem-20458	177	10	on	on	ADP
fbem-20458	177	11	eva[d	eva[d	NOUN
fbem-20458	177	12	]	]	PUNCT
fbem-20458	177	13	.	.	PUNCT
fbem-20458	178	1	jilin	jilin	PROPN
fbem-20458	178	2	:	:	PUNCT
fbem-20458	178	3	changchun	changchun	PROPN
fbem-20458	178	4	university	university	PROPN
fbem-20458	178	5	of	of	ADP
fbem-20458	178	6	technology	technology	NOUN
fbem-20458	178	7	,	,	PUNCT
fbem-20458	178	8	2022	2022	NUM
fbem-20458	178	9	.	.	PUNCT
fbem-20458	179	1	[	[	X
fbem-20458	179	2	4	4	X
fbem-20458	179	3	]	]	PUNCT
fbem-20458	179	4	jing	jing	PROPN
fbem-20458	179	5	zhang	zhang	PROPN
fbem-20458	179	6	.	.	PUNCT
fbem-20458	179	7	research	research	NOUN
fbem-20458	179	8	on	on	ADP
fbem-20458	179	9	comprehensive	comprehensive	ADJ
fbem-20458	179	10	performance	performance	NOUN
fbem-20458	179	11	evaluation	evaluation	NOUN
fbem-20458	179	12	of	of	ADP
fbem-20458	179	13	yunnan	yunnan	PROPN
fbem-20458	179	14	baiyao	baiyao	PROPN
fbem-20458	179	15	company	company	NOUN
fbem-20458	179	16	based	base	VERB
fbem-20458	179	17	on	on	ADP
fbem-20458	179	18	eva	eva	PROPN
fbem-20458	179	19	-	-	PUNCT
fbem-20458	179	20	bsc[j	bsc[j	PROPN
fbem-20458	179	21	]	]	PUNCT
fbem-20458	179	22	.	.	PUNCT
fbem-20458	180	1	china	china	PROPN
fbem-20458	180	2	collective	collective	ADJ
fbem-20458	180	3	economy,2023,no.738(10):83	economy,2023,no.738(10):83	ADV
fbem-20458	180	4	-	-	SYM
fbem-20458	180	5	88	88	NUM
fbem-20458	180	6	.	.	PUNCT
fbem-20458	181	1	[	[	X
fbem-20458	181	2	5	5	X
fbem-20458	181	3	]	]	PUNCT
fbem-20458	181	4	xin	xin	PROPN
fbem-20458	181	5	jikun	jikun	PROPN
fbem-20458	181	6	,	,	PUNCT
fbem-20458	181	7	geng	geng	PROPN
fbem-20458	181	8	xiaoyuan	xiaoyuan	PROPN
fbem-20458	181	9	.	.	PUNCT
fbem-20458	182	1	research	research	NOUN
fbem-20458	182	2	on	on	ADP
fbem-20458	182	3	financial	financial	ADJ
fbem-20458	182	4	performance	performance	NOUN
fbem-20458	182	5	evaluation	evaluation	NOUN
fbem-20458	182	6	based	base	VERB
fbem-20458	182	7	on	on	ADP
fbem-20458	182	8	eva	eva	PROPN
fbem-20458	182	9	improved	improve	VERB
fbem-20458	182	10	dupont	dupont	NOUN
fbem-20458	182	11	analysis	analysis	NOUN
fbem-20458	182	12	system	system	NOUN
fbem-20458	182	13	--	--	PUNCT
fbem-20458	182	14	taking	take	VERB
fbem-20458	182	15	xiamen	xiamen	PROPN
fbem-20458	182	16	guomao	guomao	PROPN
fbem-20458	182	17	as	as	ADP
fbem-20458	182	18	an	an	DET
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fbem-20458	182	20	]	]	PUNCT
fbem-20458	182	21	.	.	PUNCT
fbem-20458	183	1	small	small	ADJ
fbem-20458	183	2	and	and	CCONJ
fbem-20458	183	3	medium	medium	ADJ
fbem-20458	183	4	-	-	PUNCT
fbem-20458	183	5	sized	sized	ADJ
fbem-20458	183	6	enterprises	enterprise	NOUN
fbem-20458	183	7	management	management	NOUN
fbem-20458	183	8	and	and	CCONJ
fbem-20458	183	9	technology	technology	NOUN
fbem-20458	183	10	,	,	PUNCT
fbem-20458	183	11	2023	2023	NUM
fbem-20458	183	12	,	,	PUNCT
fbem-20458	183	13	no.696(03):163	no.696(03):163	NUM
fbem-20458	183	14	-	-	SYM
fbem-20458	183	15	165	165	NUM
fbem-20458	183	16	.	.	PUNCT
fbem-20458	184	1	[	[	X
fbem-20458	184	2	6	6	NUM
fbem-20458	184	3	]	]	PUNCT
fbem-20458	184	4	jin	jin	PROPN
fbem-20458	184	5	yue	yue	PROPN
fbem-20458	184	6	-	-	PUNCT
fbem-20458	184	7	tian	tian	PROPN
fbem-20458	184	8	.	.	PUNCT
fbem-20458	185	1	research	research	NOUN
fbem-20458	185	2	on	on	ADP
fbem-20458	185	3	performance	performance	NOUN
fbem-20458	185	4	evaluation	evaluation	NOUN
fbem-20458	185	5	of	of	ADP
fbem-20458	185	6	software	software	NOUN
fbem-20458	185	7	industry	industry	NOUN
fbem-20458	185	8	based	base	VERB
fbem-20458	185	9	on	on	ADP
fbem-20458	185	10	eva[j	eva[j	NOUN
fbem-20458	185	11	]	]	PUNCT
fbem-20458	185	12	.	.	PUNCT
fbem-20458	186	1	business	business	NOUN
fbem-20458	186	2	news	news	PROPN
fbem-20458	186	3	,	,	PUNCT
fbem-20458	186	4	2021	2021	NUM
fbem-20458	186	5	,	,	PUNCT
fbem-20458	186	6	no.261	no.261	PROPN
fbem-20458	186	7	(	(	PUNCT
fbem-20458	186	8	35):7	35):7	NUM
fbem-20458	186	9	-	-	SYM
fbem-20458	186	10	9	9	NUM
fbem-20458	186	11	.	.	PUNCT
fbem-20458	187	1	[	[	X
fbem-20458	187	2	7	7	NUM
fbem-20458	187	3	]	]	X
fbem-20458	187	4	li	li	PROPN
fbem-20458	187	5	hongxia	hongxia	PROPN
fbem-20458	187	6	,	,	PUNCT
fbem-20458	187	7	he	he	PRON
fbem-20458	187	8	shan	shan	NOUN
fbem-20458	187	9	.	.	PUNCT
fbem-20458	188	1	research	research	NOUN
fbem-20458	188	2	on	on	ADP
fbem-20458	188	3	performance	performance	NOUN
fbem-20458	188	4	evaluation	evaluation	NOUN
fbem-20458	188	5	of	of	ADP
fbem-20458	188	6	m	m	PROPN
fbem-20458	188	7	securities	security	NOUN
fbem-20458	188	8	company	company	NOUN
fbem-20458	188	9	based	base	VERB
fbem-20458	188	10	on	on	ADP
fbem-20458	188	11	eva[j	eva[j	NOUN
fbem-20458	188	12	]	]	PUNCT
fbem-20458	188	13	.	.	PUNCT
fbem-20458	189	1	modern	modern	ADJ
fbem-20458	189	2	economic	economic	ADJ
fbem-20458	189	3	information,2019(16):94	information,2019(16):94	NOUN
fbem-20458	189	4	.	.	PUNCT
fbem-20458	190	1	[	[	X
fbem-20458	190	2	8	8	NUM
fbem-20458	190	3	]	]	PUNCT
fbem-20458	190	4	song	song	PROPN
fbem-20458	190	5	yang	yang	PROPN
fbem-20458	190	6	.	.	PUNCT
fbem-20458	191	1	research	research	NOUN
fbem-20458	191	2	on	on	ADP
fbem-20458	191	3	the	the	DET
fbem-20458	191	4	application	application	NOUN
fbem-20458	191	5	of	of	ADP
fbem-20458	191	6	eva	eva	PROPN
fbem-20458	191	7	-	-	PUNCT
fbem-20458	191	8	based	base	VERB
fbem-20458	191	9	performance	performance	NOUN
fbem-20458	191	10	evaluation	evaluation	NOUN
fbem-20458	191	11	in	in	ADP
fbem-20458	191	12	yf	yf	PROPN
fbem-20458	191	13	company	company	NOUN
fbem-20458	192	1	[	[	X
fbem-20458	192	2	d	d	X
fbem-20458	192	3	]	]	X
fbem-20458	192	4	.	.	PUNCT
fbem-20458	193	1	liaoning	liaoning	PROPN
fbem-20458	193	2	:	:	PUNCT
fbem-20458	193	3	shenyang	shenyang	PROPN
fbem-20458	193	4	agricultural	agricultural	PROPN
fbem-20458	193	5	university,2022	university,2022	NOUN
fbem-20458	193	6	.	.	PUNCT
fbem-20458	194	1	[	[	X
fbem-20458	194	2	9	9	NUM
fbem-20458	194	3	]	]	X
fbem-20458	194	4	deng	deng	PROPN
fbem-20458	194	5	yan	yan	PROPN
fbem-20458	194	6	.	.	PUNCT
fbem-20458	195	1	exploration	exploration	NOUN
fbem-20458	195	2	on	on	ADP
fbem-20458	195	3	the	the	DET
fbem-20458	195	4	optimisation	optimisation	NOUN
fbem-20458	195	5	of	of	ADP
fbem-20458	195	6	eva	eva	NOUN
fbem-20458	195	7	performance	performance	NOUN
fbem-20458	195	8	evaluation	evaluation	NOUN
fbem-20458	195	9	of	of	ADP
fbem-20458	195	10	state	state	NOUN
fbem-20458	195	11	-	-	PUNCT
fbem-20458	195	12	owned	own	VERB
fbem-20458	195	13	enterprises[j	enterprises[j	PROPN
fbem-20458	195	14	]	]	PUNCT
fbem-20458	195	15	.	.	PUNCT
fbem-20458	196	1	fortune	fortune	NOUN
fbem-20458	196	2	life,2022(20):166	life,2022(20):166	ADV
fbem-20458	196	3	-	-	PUNCT
fbem-20458	196	4	168	168	NUM
fbem-20458	196	5	.	.	PUNCT
fbem-20458	197	1	[	[	X
fbem-20458	197	2	10	10	NUM
fbem-20458	197	3	]	]	X
fbem-20458	197	4	feng	feng	PROPN
fbem-20458	197	5	tiantian	tiantian	PROPN
fbem-20458	197	6	.	.	PUNCT
fbem-20458	198	1	research	research	NOUN
fbem-20458	198	2	on	on	ADP
fbem-20458	198	3	financial	financial	ADJ
fbem-20458	198	4	performance	performance	NOUN
fbem-20458	198	5	evaluation	evaluation	NOUN
fbem-20458	198	6	of	of	ADP
fbem-20458	198	7	company	company	NOUN
fbem-20458	198	8	a	a	PRON
fbem-20458	198	9	based	base	VERB
fbem-20458	198	10	on	on	ADP
fbem-20458	198	11	eva[d	eva[d	NOUN
fbem-20458	198	12	]	]	PUNCT
fbem-20458	198	13	.	.	PUNCT
fbem-20458	199	1	shaanxi	shaanxi	PROPN
fbem-20458	199	2	:	:	PUNCT
fbem-20458	199	3	xi'an	xi'an	PROPN
fbem-20458	199	4	university	university	PROPN
fbem-20458	199	5	of	of	ADP
fbem-20458	199	6	technology,2022	technology,2022	PROPN
fbem-20458	199	7	.	.	PUNCT
fbem-20458	200	1	[	[	X
fbem-20458	200	2	11	11	NUM
fbem-20458	200	3	]	]	X
fbem-20458	200	4	ying	ying	PROPN
fbem-20458	200	5	jiaqi	jiaqi	PROPN
fbem-20458	200	6	.	.	PUNCT
fbem-20458	201	1	study	study	NOUN
fbem-20458	201	2	on	on	ADP
fbem-20458	201	3	the	the	DET
fbem-20458	201	4	financial	financial	ADJ
fbem-20458	201	5	performance	performance	NOUN
fbem-20458	201	6	evaluation	evaluation	NOUN
fbem-20458	201	7	of	of	ADP
fbem-20458	201	8	superstar	superstar	NOUN
fbem-20458	201	9	agriculture	agriculture	NOUN
fbem-20458	201	10	and	and	CCONJ
fbem-20458	201	11	animal	animal	NOUN
fbem-20458	201	12	husbandry	husbandry	NOUN
fbem-20458	201	13	based	base	VERB
fbem-20458	201	14	on	on	ADP
fbem-20458	201	15	eva	eva	PROPN
fbem-20458	202	1	[	[	X
fbem-20458	202	2	d	d	X
fbem-20458	202	3	]	]	X
fbem-20458	202	4	.	.	PUNCT
fbem-20458	203	1	jiangxi	jiangxi	PROPN
fbem-20458	203	2	:	:	PUNCT
fbem-20458	203	3	jingdezhen	jingdezhen	ADJ
fbem-20458	203	4	ceramic	ceramic	ADJ
fbem-20458	203	5	university,2022	university,2022	NOUN
fbem-20458	203	6	.	.	PUNCT
fbem-20458	204	1	[	[	X
fbem-20458	204	2	12	12	NUM
fbem-20458	204	3	]	]	X
fbem-20458	204	4	feng	feng	PROPN
fbem-20458	204	5	xiaorong	xiaorong	PROPN
fbem-20458	204	6	.	.	PUNCT
fbem-20458	205	1	research	research	NOUN
fbem-20458	205	2	on	on	ADP
fbem-20458	205	3	financial	financial	ADJ
fbem-20458	205	4	performance	performance	NOUN
fbem-20458	205	5	evaluation	evaluation	NOUN
fbem-20458	205	6	of	of	ADP
fbem-20458	205	7	company	company	NOUN
fbem-20458	205	8	a	a	PRON
fbem-20458	205	9	based	base	VERB
fbem-20458	205	10	on	on	ADP
fbem-20458	205	11	eva	eva	PROPN
fbem-20458	206	1	[	[	X
fbem-20458	206	2	d	d	X
fbem-20458	206	3	]	]	X
fbem-20458	206	4	.	.	PUNCT
fbem-20458	207	1	guangxi	guangxi	PROPN
fbem-20458	207	2	:	:	PUNCT
fbem-20458	207	3	guilin	guilin	PROPN
fbem-20458	207	4	university	university	PROPN
fbem-20458	207	5	of	of	ADP
fbem-20458	207	6	electronic	electronic	ADJ
fbem-20458	207	7	science	science	NOUN
fbem-20458	207	8	and	and	CCONJ
fbem-20458	207	9	technology,2022	technology,2022	NOUN
fbem-20458	207	10	.	.	PUNCT