國際會(huì)計(jì)準(zhǔn)則ifrs報(bào)表編制范例(英文版)(參考版)
2025-08-12 06:19本頁面
【正文】 000CU39。000CU39。000CU39。000CU39。000CU39。000CU39。000CU39。000Equity and liabilitiesCapital and reservesIAS Issued capital2832,43948,67248,672IAS Reserves294,2373,3761,726IAS Retained earnings30110,80594,90973,824147,481146,957124,222IAS Amounts recognised directly in equity relating to assets classified as held for sale12IAS (r)Equity attributable to owners of the Company147,481146,957124,222IAS (q)Noncontrolling interests3124,31620,00517,242Total equity171,797166,962141,464IAS Noncurrent liabilitiesIAS Borrowings 3220,22131,47828,014IAS (m)Other financial liabilities3415,001IAS Retirement benefit obligation39508352739IAS (o)Deferred tax liabilities106,7295,6574,436IAS (l)Provisions352,2942,2314,102IAS Deferred revenue415916541IAS Other liabilities36180270Total noncurrent liabilities44,99240,15337,332IAS Current liabilitiesIAS (k)Trade and other payables3716,37321,22052,750IAS Amounts due to customers under construction contracts 273615245IAS Borrowings 3222,44625,60033,618IAS (m)Other financial liabilities3411618IAS (n)Current tax liabilities105,2705,8684,910IAS (l)Provisions353,3563,1952,235IAS Deferred revenue4126537263IAS Other liabilities36909547,95256,38393,821IAS (p)Liabilities directly associated with assets classified as held for sale123,684Total current liabilities51,63656,38393,821Total liabilities96,62896,536131,153Total equity and liabilities268,425263,498272,617 IFRS model financial statements 2010SourceInternational GAAP Holdings LimitedIAS (c), 51(b),(c)IAS Consolidated statement of changes in equity for the year ended 31 December 2010Share capitalShare premiumGeneral reserveProperties revaluation reserveInvestments revaluation reserveEquitysettled employee benefits reserveCash flow hedging reserveForeign currency translation reserveOption premium on convertible notesRetained earningsAttributable to owners of the parentNoncontrolling interestsTotalIAS (d),(e)CU39。000CU39。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。000Continuing operationsIAS (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 operatio
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