Professional Documents
Culture Documents
Finan
ncial State
ement Ana
alysis
200X
A) PROF IT/(LOSS) FO
OR THE PERIO
OD
B) TOTA L INCOME AAND EXPENSE
E RECOGNISSED
DIRECTLLY IN EQUITY
Y
(8800),(89),900
0,991,992 I. Measuurement of financial instrruments
1. Availa ble‐for‐sale financial assets
2. Other income/exp
penses
(810),910 II. Cash‐FFlow hedges
94 III. Grantts, donationss and bequessts received
(85),95 IV. Actuaarial gains an
nd losses and
d other adjusstments
(8300)*,8301*,(833
3),834,835,83
38 V. Tax Efffect
Total inccome and exxpenses recognized direcctly in
equity(I++II+III+IV+V)
C) TOTA L AMOUNT T
TRANSFERRE
ED TO THE IN
NCOME
STATEMMENT
(802),902,993,994 VI. Meassurement of financial insttruments
(812),912 VII. Cashh‐Flow hedge
es
(84) VIII. Grannts, donation
ns and bequests receivedd
8301*,(836),(837) IX. Tax Efffect
Total am
mount transfferred to the
e income staatement
(VI+VII+V
VIII+IX)
TOTAL R
RECOGNISED
D INCOME AN
ND EXPENSE
E (A+B+C)
Prior
period´s Profit/
2) STATEMENT OF TOTAL Capital Capital Share premium (Own (Interim Valuation
Reserves profit (loss) for Grants Total
CHANGES IN EQUITY registered Uncalled / Paid-in capital shares) dividend) adjustments
and the period
loss
C. BALANCE AT 31
DECEMBER 200X-1
D. ADJUSTED BALANCE AT 1
JANUARY 200X
1. Capital increases
3. Conversion of financial
liabilities into equity
4. ( - ) Distribution of dividends.
E. BALANCE AT 31
DECEMBER 200X
Finance and Acccounting Dep
partment
Faculty of Eco
onomics and Business
B