國際會(huì)計(jì)準(zhǔn)則ifrs報(bào)表編制范例(英文版)-資料下載頁
2025-08-09 06:19本頁面
【正文】 23,0494,00027,049Other prehensive ine for the year, net of ine tax 6639(39)6666Total prehensive ine for the year6639(39)23,04923,1154,00027,115Payment of dividends(6,635)(6,635)(6,635)Additional noncontrolling interests arising on the acquisition of Subsix Limited (note 44)127127Additional noncontrolling interests relating to outstanding sharebased payment transactions of Subsix Limited (note 44) 55Disposal of partial interest in Subone Limited (note 19)3434179213Recognition of sharebased payments206206206Issue of ordinary shares under employee share option plan314314314Issue of ordinary shares for consulting services performed3588Issue of convertible nonparticipating preference shares100100100Issue of convertible notes 834834834Share issue costs(6)(6)(6)Buyback of ordinary shares(5,603)(10,853)(555)(17,011)(17,011)Share buyback costs(277)(277)(277)Transfer to retained earnings (3)3Ine tax relating to transactions with owners84(242)(158)(158)Balance at 31 December 201017,81914,6208071,198593544317186592110,805147,48124,316171,797Note: The singleline presentation for other prehensive ine illustrated above reflects the Group’s application of the amendments to IAS 1 arising from Improvements to IFRSs issued in 2010 in advance of their effective date. 11IFRS model financial statements 2010SourceInternational GAAP Holdings LimitedIAS (d), 51(b),(c)Consolidated statement of cash flows for the year ended 31 December 2010 [Alt 1]IAS NotesYear ended 31/12/10Year ended 31/12/09IAS (d),(e)CU39。000CU39。000IAS Cash flows from operating activitiesIAS (a)Receipts from customers211,190214,497Payments to suppliers and employees(163,020)(183,000)Cash generated from operations48,17031,497IAS Interest paid(4,493)(6,106)IAS Ine taxes paid(13,848)(13,340)Net cash generated by operating activities29,82912,051IAS Cash flows from investing activitiesPayments to acquire financial assets(1,890)Proceeds on sale of financial assets51IAS Interest received 2,3151,054Royalties and other investment ine received1,1371,143IAS (a)Dividends received from associates3025IAS Other dividends received156154Amounts advanced to related parties(738)(4,311)Repayments by related parties1891,578Payments for property, plant and equipment(22,932)(11,875)Proceeds from disposal of property, plant and equipment11,46221,245Payments for investment property(10)(22)Proceeds from disposal of investment property58Payments for intangible assets(6)(358)IAS Net cash outflow on acquisition of subsidiaries44(477)IAS Net cash inflow on disposal of subsidiary457,566Net cash inflow on disposal of associate120Net cash (used in)/generated by investing activities(3,198)8,862IAS Cash flows from financing activitiesProceeds from issue of equity instruments of the Company414Proceeds from issue of convertible notes4,950Payment for share issue costs(6)Payment for buyback of shares(17,011)Payment for share buyback costs(277)Proceeds from issue of redeemable preference shares15,000Proceeds from issue of perpetual notes2,500Payment for debt issue costs(595)Proceeds from borrowings16,95324,798Repayment of borrowings(37,761)(23,209)Proceeds from government loans3,000IAS Proceeds on disposal of partial interest in a subsidiary that does not involve loss of control 213IAS Dividends paid on redeemable preference shares(613)IAS Dividends paid to owners of the Company(6,635)(6,479)Net cash used in financing activities(22,868)(1,890)Net increase in cash and cash equivalents3,76319,023Cash and cash equivalents at the beginning of the year19,400561IAS Effects of exchange rate changes on the balance of cash held in foreign currencies(80)(184)Cash and cash equivalents at the end of the year4623,08319,400Note: The above illustrates the direct method of reporting cash flows from operating activities.11IFRS model financial statemen
語文相關(guān)推薦
鄂ICP備17016276號(hào)-1