國(guó)際會(huì)計(jì)準(zhǔn)則ifrs報(bào)表編制范例(英文版)(編輯修改稿)
2024-09-05 06:19 本頁(yè)面
【文章內(nèi)容簡(jiǎn)介】 AS (a)Revenue5140,918151,840IAS Investment ine73,6082,351IAS Other gains and losses86471,005IAS Changes in inventories of finished goods and work in progress(7,134)2,118IAS Raw materials and consumables used(70,391)(85,413)IAS Depreciation and amortisation expenses13(11,193)(13,878)IAS Employee benefits expense13(9,803)(11,655)IAS (b)Finance costs9(4,418)(6,023)IAS Consulting expense(3,120)(1,926)Other expenses(10,578)(7,877)IAS (c)Share of profits of associates 201,1861,589IAS Gain recognised on disposal of interest in former associate20581IAS Other [describe] IAS Profit before tax 30,30332,131IAS (d)Ine tax expense10(11,564)(11,799)IAS Profit for the year from continuing operations1318,73920,332Discontinued operationsIAS (e)Profit for the year from discontinued operations118,3109,995IAS (f)PROFIT FOR THE YEAR27,04930,327Attributable to: IAS (a) Owners of the Company23,04927,564IAS (a) Noncontrolling interests4,0002,76327,04930,327Earnings per share14From continuing and discontinued operationsIAS , 67A Basic (cents per share) IAS , 67A Diluted (cents per share) From continuing operationsIAS , 67A Basic (cents per share) IAS , 67A Diluted (cents per share) Note: The format outlined above aggregates expenses according to their nature. See the previous page for a discussion of the format of the statement of prehensive ine. Note that where the twostatement approach is adopted (above and on the next page), as required by IAS , the ine statement must be displayed immediately before the statement of prehensive ine.SourceInternational GAAP Holdings LimitedIAS (b), 81(b), 51(b),(c)Consolidated statement of prehensive ine for the year ended 31 December 2010 [Alt 2]IAS Year ended 31/12/10 Year ended 31/12/09IAS (d),(e)CU39。000CU39。000IAS (f)Profit for the year27,04930,327Other prehensive ineIAS (g)Exchange differences on translating foreign operations Exchange differences arising during the year75121 Loss on hedging instruments designated in hedges of the net assets of foreign operations(12) Reclassification adjustments relating to foreign operations disposed of in the year(166) Reclassification adjustments relating to hedges of the net assets of foreign operations disposed of in the year46 (57)121IAS (g)Availableforsale financial assets Net gain on availableforsale financial assets during the year9481 Reclassification adjustments relating to availableforsale financial assets disposed of in the year9481IAS (g)Cash flow hedges Gains arising during the year436316 Reclassification adjustments for amounts recognised in profit or loss(123)(86) Adjustments for amounts transferred to the initial carrying amounts of hedged items(257)(201)5629IAS (g)Gain on revaluation of properties 1,643IAS (h)Share of other prehensive ine of associatesIne tax relating to ponents of other prehensive ine(27)(562)IAS (i)TOTAL COMPREHENSIVE INCOME FOR THE YEAR27,11531,639Total prehensive ine attributable to: IAS (b) Owners of the Company23,11528,876IAS (b) Noncontrolling interests4,0002,76327,11531,639SourceInternational GAAP Holdings LimitedIAS (a),(f), 51(b),(c)Consolidated statement of financial position at 31 December 2010IAS Notes31/12/1031/12/0901/01/09IAS (d),(e)CU39。000CU39。000CU39。000AssetsIAS Noncurrent assetsIAS (a)Property, plant and equipment15109,783135,721161,058IAS (b)Investment property161,9681,941170IAS Goodwill1720,28524,06023,920IAS (c)Other intangible assets189,73911,32512,523IAS (e)Investments in associates207,4027,2705,706IAS (o)Deferred tax assets 102,0831,9641,843IAS Finance lease receivables26830717739IAS (d)Other financial assets2210,7719,6557,850IAS Other assets 23Total noncurrent assets162,861192,653213,809IAS Current assetsIAS (g)Inventories2431,21328,98229,688IAS (h)Trade and other receivables2519,24914,65813,550IAS Finance lease receivables26198188182IAS Amounts due from customers under construction contracts27240230697IAS (d)Other financial assets228,7576,9495,528IAS (n)Current tax assets101256081IAS Other assets 23IAS (i)Cash and bank balances4623,44619,7789,08283,22870,84558,808IAS (j)Assets classified as held for sale1222,336Total current assets105,56470,84558,808Total assets268,425263,498272,617Note: IAS (f) requires that a
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