 
                 
        Financials
Quarterly Earnings
                        Interim 
 Annual Report
                    
Historical Financials
| Document | Income Statement | Balance Sheet | Cash Flows | 
|---|---|---|---|
| Quarterly | |||
| 
                                    IFRS  | |||
| 
                                    U.S. GAAP   | |||
| 
                                    Non-financial   | |||
| Annual | |||
| 
                                    PRC  | |||
| 
                                    IFRS  | |||
| 
                                    U.S. GAAP  | 
Note: The Company started to prepare consolidated financial statements in accordance with International Financial Reporting Standards (“IFRS”) in SMIC’s 2012 Annual Report and First Quarter 2013 Earnings Release. SMIC no longer reports financial statements using U.S. GAAP. IFRS improves comparability with peers within the semiconductor industry and reduces the cost of financial reporting.
