财务报表模板(UsGaap)
新加坡公司的财务报表模板
新加坡公司的财务报表模板一、财务报表概述新加坡公司的财务报表是反映公司财务状况的重要工具，它提供了关于公司资产、负债、所有者权益、收入和费用的详细信息。
通过财务报表，投资者、债权人、政府机构和其他利益相关者可以了解公司的财务状况，并做出相应的决策。
二、财务报表模板以下是一个新加坡公司财务报表的基本模板，包括资产负债表、利润表和现金流量表。
1. 资产负债表（1）标题：资产负债表（2）日期：截止至XX年XX月XX日（3）报表范围：本公司（4）资产：a. 现金及银行存款b. 有价证券c. 应收账款d. 存货e. 其他资产（5）负债：a. 短期借款b. 应付账款c. 长期债务d. 其他负债（6）所有者权益：a. 股本b. 盈余公积c. 未分配利润（7）总结：列出了公司的资产、负债和所有者权益总额。
2. 利润表（1）标题：利润表（2）日期：截止至XX年XX月XX日（3）报表范围：本公司（4）收入：来源于销售商品、提供服务、出租资产等所产生的收入。
（5）费用：包括运营成本、税收、行政开支等。
（6）净收益：收入减去费用的结果。
（7）总结：列出了公司的收入、费用和净收益总额。
3. 现金流量表（1）标题：现金流量表（2）日期：截止至XX年XX月XX日（3）报表范围：本公司（4）经营活动产生的现金流量：包括销售商品或提供服务收到的现金、购买商品或接受劳务支付的现金、收到的税费等。
（5）投资活动产生的现金流量：包括出售资产或股权收到的现金、投资支付的现金等。
（6）融资活动产生的现金流量：包括借款或融资收到的现金、偿还债务或支付股息等。
（7）总结：列出了公司经营活动、投资活动和融资活动产生的现金流入和流出总额。
三、财务报表附注财务报表附注是对财务报表的补充说明，包括但不限于以下内容：1. 重要会计政策：说明所采用的主要会计政策，如折旧政策、坏账政策、所得税政策等。
2. 重要会计估计：说明对会计估计的判断过程，如折现率、未来现金流量的预测等。
财务报表模板(全套)
WORD格式.财务报表模板（全套）序号报表种类具体项目报表序号资产负债表 --月报表 11基本报表利润表 --月报表 2现金流量表 --月报表 3应收帐款明细及帐龄分析表 --月报表 1-1应付帐款明细及帐龄分析表 --月报表 1-2 2往来报表其他应收款明细及帐龄明细表 --月报表 1-3其他应付款明细及帐龄明细表 --月报表 1-4预收预付帐款明细表 --月报表 1-5短期借款、长期借款明细表 --月报表 1-6实收资本明细表 --月报表 1-7 3资金报表资金周报表（按帐户） --周报表 1-8收支月报表 --月报表 1-9短期投资明细表 --月报表 1-10 4资产报表长期投资明细表 --月报表 1-11 固定资产明细表 --月报表 1-12WORD格式.无形资产、长期待摊费用明细表--月报表 1-13收入结构明细表 --月报表 2-1投资收益明细表表 2-25营运报表费用结构明细表 --月报表 2-3高级管理人员费用明细表 -月报表 2-4资产负债表表 1 公司名称：年月日单位：元资产类年初数期末数负债及权益类年初数期末数流动资产：流动负债 :货币资金短期借款短期投资应付票据应收票据应付帐款应收股利预收帐款应收利息其他应付款应收帐款应付工资WORD格式.预付帐款应付福利费应收补贴款应付股利其他应收款应交税金存货其他未交款待摊费用预提费用一年内到期的长期债券投资预计负债其他流动资产一年内到期的长期负债流动资产合计其他流动负债长期投资 : 流动负债合计长期股权投资长期负债 :长期债权投资长期借款长期投资合计应付债券其中：合并价差长期应付款固定资产 : 专项应付款固定资产原价其他长期负债减 :累计折旧长期负债合计固定资产净值递延税项：减：固定资产减值准备递延税款贷项工程物资负债合计WORD格式.在建工程少数股东权益固定资产清理所有者权益或股东权益：固定资产合计实收资本无形资产及其他资产减：已归还投资无形资产实收资本净额长期待摊费用资本公积其他长期资产盈余公积无形资产及其他资产合计其中：法定公益金递延税项：未分配利润递延税款借项所有者权益合计资产总计负债及权益合计单位负责人：财务负责人：制表人：利润表表 2 公司名称：年月日单位：元项目本月数本年累计数WORD格式.一、主营业务收入减：主营业务成本主营业务税金及附加二、主营业务利润加：其他业务利润减：营业费用管理费用财务费用三、营业利润加：投资收益补贴收入营业外收入减：营业外支出加：以前年度损益调整四、利润总额减：所得税少数股东损益五、净利润单位负责人：财务负责人：.制表人：现金流量表公司名称：月日单位：元表3年行本月本年累计项目次数数一、经营活动产生的现金流量：1.销售商品、提供劳务收到的现金2.收到税费返还3.收到的其他与经营活动有关的现金现金流入小计1.购买商品、接受劳务支付的现金2.支付给职工对职工支付的现金3.支付的各项税费4.支付的其他与经营活动有关的现金现金流出小计.经营活动产生的现金流量净额二、投资活动产生的现金流量：1.收回投资所收到的现金2.取得投资收益所收到的现金3.处理固定资产、无形资产和其他长期资产而收到的现金净额4.收到的其他与投资活动有关的现金现金流入小计1.购建固定资产、无形资产和其他长期资产所支付的现金2.投资所支付的现金3.支付的其他与投资活动有关的现金现金流出小计投资活动产生的现金流量净额三、筹资活动产生的现金流量：1.吸收投资所收到的现金3.借款所收到的现金3.收到的其他与筹资活动有关的现金现金流入小计1.偿还债务所支付的现金2.分配股利或利润或偿付利息所支付的现金3.支付的其他与筹资活动有关的现金现金流出小计筹资活动产生的现金净流量净额四、汇率变动对现金的影响额五、现金及现金等价物净增加额单位负责人：财务负责人：制表人：补充资料1、将净利润调节为经营活动的现金流量净利润加：计提的资产减值准备固定资产折旧无形资产摊销长期待摊费用摊销待摊费用减少（减：增加）预提费用的增加（减：减少）处置固定资产、无形资产和其他长期资产的损失（减：收益）固定资产报废损失财务费用投资损失（减：收益）递延税款贷项（减：借项）存货的减少（减：增加）经营性应收项目的减少（减：增加）经营性应付项目的增加（减：减少）其他少数股东本期收益经营活动产生的现金流量净额2、不涉及现金收支的投资和筹资活动债务转为资本一年内到期的可转换公司债券融资租入固定资产其他3、现金及等价物净增加情况：现金的期末余额减：现金的期初余额加：现金等价物的期末余额减：现金等价物的期初余额现金及现金等价物的净增加额单位负责人：财务负责人：制表人：应收帐款明细及帐龄分析表表1-1 公司名称：年月日单位：元帐龄1 年以内1-2 年2-3 年 3 年以上对方名称期末余额比金额比例金额比例金额比例金额例一、外部单位及个人：二、内部单位：合计说明：往来款项的帐龄分析仅针对集团外单位分析，对于集团内单位的往来款项不必进行帐龄分析，只填写明细余额即可。
财务报表模板
财务报表模板
概述
财务报表是用来呈现公司财务状况和经营成果的一种信息工具。
通过财务报表，我们可以了解公司的资产、负债、所有者权益、收
入和支出等重要财务信息。
为了方便公司编制财务报表，以下是一
个财务报表模板的示例。
资产负债表
资产负债表是一份通过列示公司资产、负债和所有者权益来展
示公司财务状况的报表。
以下是资产负债表的模板示例：
损益表
损益表是一份通过列示公司收入、支出和净收益来展示公司经营成果的报表。
以下是损益表的模板示例：
现金流量表
现金流量表是一份通过列示公司现金流入和流出情况来展示公司现金流动性的报表。
以下是现金流量表的模板示例：
以上是财务报表的模板示例，可以根据具体情况进行调整和填写。
财务报表的编制需要保持准确和及时，以便为公司的决策提供参考依据。
财务报表(模版)
财务报表(模版)
摘要
本文档提供了财务报表的模版，旨在帮助企业编制标准化的财务报表。
财务报表是企业用于展示财务状况和业绩的重要工具，对于内部决策和外部投资者都具有重要意义。
本模版包含了常用的财务报表格式和内容，可根据具体情况进行调整和填写。
资产负债表
资产负债表是一份反映企业财务状况的报表，主要衡量企业的资产、负债和所有者权益。
损益表
损益表是一份反映企业收入、成本和利润的报表，用于衡量企业的盈利能力。
现金流量表
现金流量表是一份反映企业现金流入和流出情况的报表，用于衡量企业的现金流量状况。
备注
本财务报表模版仅为参考，具体内容和格式应根据企业实际情况进行调整和填写。
在编制财务报表时，建议遵循相关会计法规和准则，确保财务报表的准确性和可靠性。
如有疑问或需要进一步指导，请咨询专业会计师或财务顾问。
财务报表模板
财务报表模板财务报表是企业向内外部利益相关者提供的一种重要的财务信息披露方式，能够反映企业的财务状况和经营成果。
为了使财务报表更加规范和易读，许多企业会采用模板来进行财务报表的编制。
本文将介绍一种常见的财务报表模板，以便企业能够根据具体情况进行参考和应用。
1. 资产负债表模板资产负债表是反映企业在特定日期的资产、负债和所有者权益状况的财务报表。
以下是一个通用的资产负债表模板示例：-----------------------------------------资产金额-----------------------------------------流动资产：库存应收账款现金等价物其他流动资产-----------------------------------------非流动资产：固定资产长期投资无形资产其他非流动资产-----------------------------------------总资产----------------------------------------------------------------------------------负债和所有者权益金额-----------------------------------------流动负债：短期借款应付账款预收账款其他流动负债-----------------------------------------非流动负债：长期借款应付债券其他非流动负债-----------------------------------------所有者权益：股本其他权益-----------------------------------------总负债和所有者权益-----------------------------------------2. 利润表模板利润表是反映企业在特定会计期间内经营成果的财务报表。
以下是一个通用的利润表模板示例：-----------------------------------------利润及损失金额-----------------------------------------营业收入销售收入其他收入营业成本销售成本其他成本-----------------------------------------毛利润-----------------------------------------营业费用销售费用管理费用财务费用其他费用-----------------------------------------利润总额-----------------------------------------所得税费用-----------------------------------------净利润3. 现金流量表模板现金流量表是反映企业在特定会计期间内现金流量状况的财务报表。
财务报表分析模板
财务报表分析模板财务报表分析第一部分盈利能力分析一、营业盈利能力分析1.营业毛利率计算与分析计算公式：营业毛利率=x100%由上表可知，该公司20xx年营业毛利为20.33%，20xx年的营业毛利率为23.05%,营业毛利率整体水平较高。
且在20xx年比20xx年营业收入和营业成本都要大幅度提高的前提下，营业毛利率变动幅度不大。
说明企业市场需求及销售情况良好，营业获利能力较强。
相比之下，该企业的营业毛利率还是有小幅度的减少，这样适当的降低营业毛利率，加速资金周转在一定程度上有利于企业的发展。
2.销售净利润计算与分析计算公式：销售净利率=x100%从计算结果中可以看出，20xx年的销售净利润为8.24%，相比20xx年的9.43%减少了0.19%。
减少幅度有所下降，说明企业管理水平需要提高。
企业要想提高销售净利率，一方面要扩大营业收入，另一方面要降低成本费用。
从利润表中不难看出该企业的管理费用所占比例增长较大。
所以企业应进行成本费用的结构分析，加强成本的控制，寻求降低成本的途径，促使企业该井经营管理，提高盈利水平。
3.成本费用利润率计算与分析计算公式：成本费用利润率=x100%从该公司的营业盈利能力情况看，20xx年和20xx年的营业毛利率比较高，说明企业的获利能力比较强。
虽然营业收入增加，但营业成本的增加幅度大于营业收入，所以营业毛利率有所减少。
20xx年比20xx年的销售净利率稍有提高，说明企业获利能力减弱。
由于主营业务税金及附加大幅度的增加，管理费用及销售费用的增加，导致20xx 年期间费用大幅度增加，从而导致了成本费用利润率大幅度下降。
总之，20xx年公司营业盈利能力总体水平比20xx年有所下降。
二、资产盈利能力分析1.流动资产利润率计算与分析计算公式：流动资产利润率=x100%2010流动资产利润率=(178,637,122.52/2,691,039,888.91)*100%=7%2009流动资产利润率=(179,594,091.20/1,638,428,007.00)*100%=10.96%可以看出该公司利润总额没有较大改变，流动资产平均额有所增加，流动资产利润率降低，盈利能力减弱。
财务报表样本
财务报表样本
摘要
财务报表是企业对外展示财务状况和经营成果的重要工具，对于股东、投资者和利益相关方来说具有重要的决策参考价值。
本文档提供了一个财务报表样本，旨在展示一个典型企业的财务情况。
资产负债表
资产
负债和股东权益
利润表
现金流量表
分析和解释
根据以上财务报表的数据，可以得出以下结论：
- 资产总额从期初的4800万元增加到了期末的6000万元，主要是非流动资产的增加所致。
- 总负债和股东权益也从期初的4800万元增加到了期末的6000万元，说明公司的财务状况相对稳健。
- 销售收入为800万元，营业成本为500万元，税前利润为200万元，净利润为150万元，说明公司的经营状况良好。
- 经营活动现金流量为200万元，投资活动现金流量为-100万元，融资活动现金流量为-50万元，现金净增加为50万元，说明公司的现金流情况良好。
根据以上财务数据分析，可以看出该公司在该期间取得了较好的经营成果，并且财务状况较为稳健。
然而，仅凭这份样本财务报表还无法全面了解该公司的财务状况，投资者和利益相关方还需进一步了解公司的财务指标、经营模式和行业环境等因素来做出更准确的决策。
以上为财务报表样本，仅供参考。
具体的财务报表需要根据各个企业的实际情况来编制。
重要的是保证财务报表的准确性和完整性，以提供可靠的财务信息给相关各方参考。
希望以上财务报表样本可以满足您的需求。
如有任何其他问题，请随时提问。
一般企业财务报表格式（英文版）
一般企业财务报表格式（英文版）Appendix: Formats of Financial Statements for General EnterprisesBalance SheetForm AF-01 Prepared by: Month: Date: Year: Monetary Unit: Assets Endingbalance BeginningbalanceLiabilities & Owners’ (Stockholders’) Equity EndingbalanceBeginningbalanceCurrent assets: Current liabilities: Monetary funds Short-term loansFinancial assets that are measured at fair value and whose changes are included in the current profits and losses Financial liabilities that are measured at fair value and whose changes are included in the current profits and lossesDerivative financial assets Derivative financial liabilitiesNotes receivable Notes payableAccounts receivable Accounts payableAdvances to suppliers Advances from customersInterest receivable Employee compensation payable Dividend receivable Taxes payableOther receivables Interest payableInventories Dividend payableAssets held for sale Other payablesNon-current assets due within a year Liabilities held for sale Other current assets Non-current liabilities due within a yearSub-total of current assets Other current liabilitiesNon-current assets: Sub-total of current liabilities Financial assets available for sale Non-current liabilities:Held-to-maturity investments Long-term borrowingsLong-term receivables Bonds payableLong-term equity investment Including: preferred sharesReal estate investments Perpetual bondsFixed assets Long-term payablesConstruction in progress Special payablesConstruction materials Estimated liabilitiesDisposal of fixed assets Deferred incomeProductive biological assets Deferred income tax liabilities Oil and gas assets Other non-current liabilities Intangible assets Sub-total of non-current liabilities Development expenditure Total liabilitiesGoodwill Owners’ (stockholders’) equity:Long-term prepaid expenses Paid-in capital (or stock)Deferred income tax assets Other equity instrumentsOther non-current assets Including: preferred sharesSub-total of non-current assets Perpetual bondsCapital surplusLess: treasury sharesOther comprehensive incomeSurplus reserveUndistributed profitTotal owners’ (stockholders’) equityTotal assets Total liabilities & owners’ (stockholders’) equityNotes to newly added items:1. The newly added item of “Assets held for sale” reflectsthe ending book value of non-current assets classified as the category of being held for sale as well as current assets and non-current assets in the disposal groups classified as the category of being held for sale on the balance sheet date. The item shall be stated at an amount determined by the ending balance in the “Assets held for sale” account newly established under the category of assets after deducting the ending balance in the “Provision for impairment of assets held for sale” account.2. The newly added item of “Liabilities held for sale” reflects the book value of the liabilities in disposal groups that directly relate to the assets classified as the category of being held for sale on the balance sheet date. The item shall be stated according to the ending balance in the “Liabilities held for sale” account newly established under the category of liabilities.Income StatementForm AF-02 Prepared by: Month: Date: Year: Monetary Unit: Item Amount for the current period Amount for the priorperiodI. Operating revenueLess: Operating costsTaxes and surchargeSales expensesGeneral and administrative expensesFinancial expensesAsset impairment lossAdd: Income from the changes in the fair value (if losses are incurred, a "-" sign shallbe placed ahead)Investment income (if losses are incurred, a "-" sign shall be placed ahead)Including: Income from investment in associated enterprises and joint venturesAsset disposal income (if losses are incurred, a "-" sign shall be placed ahead)Other incomeII. Operating profit (if losses are incurred, a "-" sign shall be placed ahead)Add: non-operating revenueLess: Income tax expensesIII. Income before tax (if losses are incurred, a "-" sign shall be placed ahead)Less: Income tax expensesIV. Net income (if net losses are incurred, a "-" sign shall be placed ahead)(I) Net income from continuing operations (if net losses are incurred, a "-" sign shall beplaced ahead)(2) Net income from discontinued operations (if net losses are incurred, a "-" sign shallbe placed ahead)V. Other comprehensive income, net of tax(1) Other comprehensive income that cannot be reclassified into profits and losses insubsequent periods1. Changes in the net liabilities or net assets of the re-measured or redefined benefitplan2. Share in other comprehensive income that cannot be reclassified into profits andlosses in subsequent periods by the investee under theequity method…….(II) Other comprehensive income that will be reclassified into profits and losses insubsequent periods1. Share in other comprehensive income that will be reclassified into profits and lossesin subsequent periods by the investee under the equity method2. Profits and losses from changes in fair value of financial assets available for sale3. Profits and losses from reclassification of held-to-maturity investments into financialassets available for sale4. Effective part of profits and losses from cash flow hedge5. Differences arising from the translation of foreign currency financial statements……VI. Total comprehensive incomeVII. Earnings per share(I) Basic earnings per share(2) Diluted earnings per shareNotes to newly added items:1. The newly added item of “Asset disposal income” reflects the gains or losses determined at the time of selling non-current assets (except for financial instruments, long-term equity investments and real estate investments) or disposal groups classified as the category of being held for sale, as well as the gains or losses arising from the disposal of fixed assets, construction in progress, productive biological assets andintangible assets not classified as the category of being held for sale. The gains or losses arising from the disposal of non-current assets in debt restricting and the gains or losses arising from the exchange of non-monetary assets shall also be stated under this item. The item shall be stated on the basis of analysis of the actual amount in the “Profits and losses on the disposal of assets” account newly established under the category of profits and losses; if losses are incurred, a "-" sign shall be placed ahead.2. The newly added item of “Other income” reflects the government grants, etc. that are recorded into other income. The item shall be stated on the basis of analysis of the actual amount in the “Other Income” account newlyestablished under the category of profits and losses.3. The item of “Non-operating revenue” reflects the income other than the operating revenue realized by an enterprise, which mainly includes the gains on debt restructuring, government grants that do not relate to the daily activities of the enterprise, gains on inventory surplus, gains on donation, etc. The item shall be stated on the basis of analysis of the actual amount in the “Non-operating revenue” account.4. The item of “Non-operating expenditures” reflects the expenditures irrelevant to operation of an enterprise, which mainly includes the losses on debt restructuring, expenditures for public welfare donations, abnormal losses, inventory losses, losses on damage or scrap of non-current assets, etc. The item shall be stated on the basis of analysis of the actual amount in the “Non-operating expenditures” account.5. The new ad ded items of “(I) Net income from continuing operations” and “(II) Net income from discontinued operations” reflect the net profit that relates to the continuing operations andthe net profit that relates to the discontinued operations respectively; if net losses are incurred, a "-" sign shall be placed ahead. The two items shall be stated according to the relevant provisions of the Accounting Standards for Business Enterprises No.42 - Non-current Assets and Disposal Groups Held for Sale and Discontinued Operations.Cash Flow StatementForm AF-03 Prepared by: Month: Date: Year: Monetary Unit: Item Amount for the current period Amount for the priorperiodI. Cash flows from operating activitiesCash received from the sale of goods or rendering of services Refunds of taxesOther cash receipts relating to operating activitiesSub-total of cash inflows from operating activitiesCash paid for goods and servicesCash paid to and on behalf of employeesPayments of all type of taxesOther cash payments relating to operating activitiesSub-total of cash outflows from operating activitiesNet cash flows from operating activitiesII. Cash flows from investing activitiesCash received from return of investmentsCash received from return on investmentNet cash received from the sale of fixed assets, intangible assets and other long-termassetsNet cash received from the disposal of subsidiaries and other business entitiesOther cash receipts relating to investing activitiesSub-total of cash inflows from investing activitiesCash paid to acquire fixed assets, intangible assets and other long-term assetsCash paid to acquire investmentsNet cash paid to acquire subsidiaries and other business entitiesOther cash payments relating to investing activitiesSub-total of cash outflows from investing activitiesNet cash flows from investing activitiesIII. Cash flows from financing activitiesCash received from investments by othersCash received from borrowingsOther cash receipts relating to financing activitiesSub-total of cash inflows from financing activitiesCash repayments of amounts borrowedCash paid for distribution of dividends or profits and for interest expenses Other cash payments relating to financing activitiesSub-total of cash outflows from financing activitiesNet cash flows from financing activitiesIV. Effect of changes in foreign exchange on cash and cash equivalents V. Net increase in cash and cash equivalents Including: Cash and cash equivalents at the beginning of the periodVI. Cash and cash equivalent at the end of the periodStatement of Changes in Owners’ (Stockholders’) Equity Form AF-04 Prepared by: Year: Monetary Unit:Item Amount for the current year Amount for the prior year Paid-in capital (or stock)Other equity instruments CapitalsurplusLess:TreasurysharesOthercomprehensive incomeSurplusreservesUndistributedprofitTotalowners’equityPaid-incapital(orstock)Other equity instruments Capital surplusLess:TreasurysharesOthercomprehensiveincomeSurplusreservesUndistributed profitTotalowners’equity PreferredsharesPerpetualbondsOthers PreferredsharesPerpetualbondsOthersI. Balance at the end of theprior yearAdd: Changes inaccounting policies Error correction in theprior periodsOthersII. Balance at the beginning of the currentyearIII. Increase/decrease in the current year (in the case of decrease, a “-” sign shall be placed ahead) (I) Total comprehensiveincome(II) Owners’ capital contribution and reduction1. Ordinary shares contributed by owners2. Capital contributed by other equity instrumentholders3. Share-based payments recorded into owners’equity4. Others(III) Profit distribution 1. Appropriation of surplus reserve2. Distribution to owners(shareholders)3. Others(IV) Internal conversion of owners’ equity1. Conversion of capital surplus into capital (or stock)2. Conversion of surplus reserves into capital (or stock)3. Use of surplus reservefor recovery of losses4. OthersIV. Balance at the end of the current year。
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FSP Corp Consolidated Balance Sheets December 31,20X6 and 20X5Assets December 31,20X6December31,20X5FSP Guidechapterreference (in millions$,except pershare data)(in millions$,except pershare data)Current assetsCash and cash equivalnets $ xxx $ xxx FSP 6 Restricted cash xxx xxx FSP 6 Marketable securities (includes $xxxand $xxx measured at fair value)xxx xxx FSP 9 Accounts receivable net of allowancefor doubtful accounts of $xx an $xxxxx xxx FSP 8 Notes receivable,net of allowance fordoubtful accounts of $xx an $xxxxx xxx FSP 8 Net investmengt in leasedproperty,net of unearned incomexxx xxx FSP 14 Inventories xxx xxx FSP 8 Prepaid expense xxx xxx FSP 8 Deferred income tax assets xxx xxx FSP 16FSP 3/ Contract assets xxx xxx FSP 8 Other current assets xxx xxx FSP 8 Total current assets xxx xxxDebt and equity securites xxx xxx FSP 9 Securities of related parites xxx xxx FSP 26 Indebetdness of relatedparites,noncurrentxxx xxx FSP 26 Other investments xxx xxx FSP 9 Investments in unconsolidatedsunbsidiariesxxx xxx FSP 10 Derivative assets xxx xxx FSP 19 Deferred income taxassets,noncurrentxxx xxx FSP 16Property,plant and equipment,net ofaccumulateddepreciation,depletion,andamortization of $xx and $xxxxx xxx FSP 8Intangible assets,net of accumulatedamortization of $xx and $xxxxx xxx FSP 8 Goodwill xxx xxx FSP 8 Other assets xxx xxx FSP 8 Total assets $ xxx $ xxxLiabilities,redeemable preferred stock,and stockholders' equity December 31,20X6December31,20X5FSP Guidechapterreference (in millions$,except sharedata)(in millions$,exceptshare data)Current liabilitesAccounts and notes payable $ xxx $ xxx FSP 11 Current portion of long-term debt xxx xxx FSP 12 Current portion of obligations undercapital leasesxxx xxx FSP 14 Income taxes xxx xxx FSP 16 Derivative liabilities xxx xxx FSP 19 Deferred credits,current xxx xxx FSP 16 Deferred tax liabilities,current xxx xxx FSP 16 Dividends payable xxx xxx FSP 5FSP 2/ Current liabilities xxx xxx FSP 11 Other current liablities xxx xxx FSP 11 Total current liabilities xxx xxxBonds,mortgages and otherlong-term debt,including capitalized leases,Less:Unamortized discount and issuance costs xxx xxxFSP 12/FSP14Indebtedness to relatedparties-noncurrentxxx xxx FSP 26 Notes payable,noncurrent xxx xxx FSP 11 Employee benefit plan obligation xxx xxx FSP 13 Deferred credits,noncurrent xxx xxx FSP 16 Deferred tax liabilities,noncurrent xxx xxx FSP 16 Other liabilities xxx xxx FSP 11Total liabilities xxx xxxCommitments and contingent liabilities FSP 23 Redeemable preferred stock ClassD-subject to redemption($0.01 parvalue;authorized - xxxx shares;issued anoutstanding - xxx and xxx shares)xxx xxx FSP 5Stockholders' equityNon-redeemable preferred stock ClassC($0.01 par value;authorized - xxxxshares;issued an outstanding - xxx andxxx shares)xxx xxx FSP 5Common stock - Class A($0.01 parvalue;authorized - xxxx shares;issuedan outstanding - xxx and xxx shares)xxx xxx FSP 5Treasury stock,at cos (xxx and xxxshares held)(xxx) (xxx) FSP 5 Additional paid-in capital xxx xxx FSP 5 Accumulates other comprehensiveincomexxx xxx FSP 4 Retained earnings xxx xxx FSP 5 Total stockholders' equity attributable toFSP Corp stockholdersxxx xxxNoncontrolling interests in consolidated subsidiaries xxx xxxFSP 5/FSP18Total stockholders' equity xxx xxxTotal liabilities,redeemable preferredstock,and equity$ xxx $xxxFSP CorpConsolidated Statements of OperationsFor the years ended December 31,20X6 ,20X5,and 20X420X6 20X5 20X4 FSP chapter or sectionreferencein millions $,except per share datain millions$,except pershare datain millions$,except pershare dataNet sales $xxx $xxx $xxx 3.5Cost of sales (xxx) (xxx) (xxx) 3.6Gross profit xxx xxx xxx 3.7.3Other operating expenses xxx xxx xxx 3.7Seling,general,&(xxx) (xxx) (xxx) 3.7 administrative expensesProvision for doubtful(xxx) (xxx) (xxx) 3.7.2 accounts and notesDepreciation expense (xxx) (xxx) (xxx) 3.7.3Impairment loss ——（xxx) —— 3.7.4Restructuring expense (xxx) (xxx) —— 3.7.6Other general expenses (xxx) (xxx) (xxx) 3.7.10 Non-operating income xxx xxx xxx 3.8 Interest and amortization(xxx) (xxx) (xxx) FSP 12 of debt discount andexpenseNon-operating expenses (xxx) (xxx) (xxx) 3.8 Income (loss) fromxxx xxx xxx 3.9.1/3.9.2 continuing operationsbefore income tax expenseIncome tax expense (xxx) (xxx) (xxx) FSP 16Equity in earnings ofxxx xxx xxx FSP 10 unconsolidated entitiesIncome (loss) fromxxx xxx (xxx) 3.9.4 continuing operationsFSP 27Income (loss) beforecunmulative effects ofxxx xxx (xxx) 3.9.6 changes in accountingpriciplesCumulative effrcts of——xxx —— 3.9.7/FSP 30 changes in accountingprinciplesNet income (loss) xxx xxx (xxx) 3.9.8Less:Net income (loss)attributable toxxx (xxx) (xxx) 3.9.9/.FSP 18 noncontrolling interestsNet income (loss)$xxx $(xxx) $(xxx) FSP 18 attributable to parentNet income (loss)attributable to entity per3.9.10/FSP 7 common share——basicContinuing operations x.xx x.xx x.xx FSP 7/3.9.10 Discontinued operations N/A x.xx N/A FSP 7 Net income (loss) x.xx x.xx x.xx 3.9.10/FSP 7Net income (loss)attributable to entity per3.9.10/FSP 7 comon share - dilutedContinuing operations x.xx x.xx x.xx FSP 7/3.9.10 Discontinued operations N/A x.xx N/A FSP 7 Net income (loss) x.xx x.xx x.xx 3.9.10/FSP 7a. Sample consolidated single statement of comprehensive incomeFSP CorpConsolidated Statements of Comprehensive IncomeYears ended December 31,20X6In millions $,except per share dataRevenues $1,400 Cost of goods sold (500)Selling,general and administrative (20) Gain on sale of securities 340Income1,220 before taxIncome tax(320) expenseEquity in earnings of unconsolidated investee 100Net income $1,000 Less:net income attributable to the noncontroling interest (100) Net income attributable to to FSP corp stockholders 2000 Earnings per share 1.25Basic anddilutedOther comprehensive loss,net of tax:Change in foreign currency translation adjustments 80Change in unrealized gains related to available-for-sale11securitiesEquity in unrealized losses on available-for-sale securities of(8)unconsolidated investeeChange in unrealized gains on cash flow hedges 15Change in prior service cost ande unrecognized los for(150) defined benefit pension plansChange in fair value attributable to instrument-specific credit5 risk of liabilities measured at fair value under the air valueoptionOther comprehensive loss (47)Comprehensive income $953 b. Sample consolidated statement of comprehensive income(that would follow the consolidated statement of income)FSP CorpConsolidated Statements of Comprehensive IncomeYears ended December 31,20X6In millions $,except per share dataNet income $1,000 Other comprehensive loss,net of tax:Change in foreign currency translation adjustments 80 Net changes related to available-for-saqle securities:Unrealized gains during period 13Reclassifications of losses to net income (2)Equity in unrealized losses on available-for-sale securities of(8)unconsolidated investeeChange in unrealized gains/losses on cash flow hedges:Unrealized gains during period 43Reclassifications of losses to net income (28）15Change in fair value attributable to instrument-specific credit5 risk of liabilities measured at fair value under the air valueoptionChange in defined benefit pension plans:prior sevices cost arising during period (160)Net loss arising during period (10)Less:amoritization of prior services cost included in net20 (150)perodic pension costOther comprehensive loss (17)Comprehensive income $953Less:net income attributable to the noncontroling interest (220) Comprehensive income attributable to FSP Corp stockholders xxxFSP CorpConsolidated Statements of OperationsFor the years ended December 31,20X6 ,20X5,and 20X420X6 20X5 20X4FSP chapter or section referencein millions $,except per sharedatain millions $,exceptper sharedatain millions $,except per sharedataCash flow from operating activities:NetincomeAdjustments to the reconcile net income to net cash provided by (used in)operating activities:Accretion (amoritzation) ofdiscount (premium) on issueddebt securitiesxxx xxx xxx 6.7.2.1（Gain) loss on extinguishmentof debtxxx xxx xxx 6.7.2.2/6.7.2.3 Depreciation and amoritization xxx xxx xxx 6.7.3Amortization of debt issue costs xxx xxx xxx 6.7.3Share-based incentivexxx xxx xxx 6.7.3 compresationImpairment of assets xxx xxx xxx 6.7.3Provision for bad debt expense xxx xxx xxx 6.7.3Inventory obsolescencexxx xxx xxx 6.7.3 impairmentDeferred taxes xxx xxx xxx 6.7.3Noncash provisions for exitxxx xxx xxx 6.7.3 costsLoss (gain) on disposal ofxxx xxx xxx 6.7.3 property and equipment（Income) loss fromxxx xxx xxx 6.7.3.2 equity-method investments,netof dividends receviedForeign currency transactions xxx xxx xxx 6.9Changes in operating assets and liabilities,net of effects of businessesacquired:Decrease (increase) in tradexxx xxx xxx 6.4.2 recevablesDecrease (increase) in accountsreceivable securitizationxxx xxx xxx 6.4.2 programDecrease (increase) inxxx xxx xxx 6.4.2 inventoriesDecrease (increase) in otherxxx xxx xxx 6.4.2 assets,netIncrease (decrease) in accountsxxx xxx xxx 6.4.2 payableIncrease (decrease) inaccruedxxx xxx xxx 6.4.2 liabilitiesIncrease (decrease) in incomexxx xxx xxx 6.4.2 taxes payableIncrease (decrease) in otherxxx xxx xxx 6.4.2 liabilities,netNet cash provided by (used in)xxx xxx xxx 6.7.3 operating acticitiesCash flows from investing activities:Acquisition [sale] of equityxxx xxx xxx 6.7.1 securitiesAcquisition [proceeds from sale]xxx xxx xxx 6.7.1.1 of property,plant,andequipmentAcquisition [sale] of a businessxxx xxx xxx 6.7.1.2 net of cash and cash equivalentsacquired [or sold]Impact to cash resulting fromxxx xxx xxx 6.7.1 initial comsolidation[deconsolidation]Comtributions and advances toxxx xxx xxx 6.7.1.4 joint venturesNet cash provided by (used in)xxx xxx xxx 6.7.1 investing acticitiesCash flows from investing activities:Bank overdrafts xxx xxx xxx 6.5.3Payment of contingentxxx xxx xxx 6.7.1.2 comsiderationproceeds from debt xxx xxx xxx 6.7.2Repayment of debt xxx xxx xxx 6.7.2Payments of debt issue costs xxx xxx xxx 6.7.2 Dividends paid xxx xxx xxx 6.7.2Net payments of short-termxxx xxx xxx 6.7.2 borrowingsRepurchases of equity securities xxx xxx xxx 6.7.2 proceeds from debt xxx xxx xxx 6.7.2Acquisition of common stock forxxx xxx xxx 6.7.2.7 tax withholding obligationsDistributions to noncontrolingxxx xxx xxx 6.7.2.8 interestsPrincipal payments underxxx xxx xxx 6.7.2 capital lease obligationsNet activity from derivativeswith an other-than-insignificantxxx xxx xxx 6.7.2.9 financing elementNet cash provided by (used in)xxx xxx xxx 6.7.2 financing acticitiesEffect of exchange ratechanges on cash,cashxxx xxx xxx 6.9 equivalents and restricted cashCash.cash equivalents,and restricted cash:Net change during the period xxx xxx xxx 6.5Balance,begining of period xxx xxx xxx 6.5Balance,end of period $xxx $xxx $xxx 6.5 Supplemental cash flow information:Cash paid for interest,net of$xxx $xxx $xxx 6.4.2 amounts capitalizedCash paid for income taxes xxx xxx xxx 6.4.2 Noncash investing and financing activity xxx xxx xxx 6.7Statement of Changes In Stockholders’EquityFSP CorpConsolidated Statements of changes in stockholders' equityFor the years ended December 31,20X6(in millions $,except per share data)Common shares Amnt Preferredshares Amnt APICRetainedearnings AOCITotalFSPCorpstock-holdersequtyNoncontrollinginterestsTotalequityBalance atDecember31,2015xx $xx xx $xx $xx $xx $xx $xx $xx $xx Net income xx xx xx xxOthercomprehensiveincome,netxx xx xx xxStock-basedcompensationxx xx xx xx xx Tax benefit fromstock plansxx xx xx Common stockissuedxx xx xx xx xx Retirement ofcommon shares(xx) (xx) (xx) (xx) (xx) (xx)Cash dividendsdeclared ($0.xx pershare)(xx) (xx) (xx)Stock dividendsdeclaredxx xx xx (xx)Conversion ofpreferred sharesinto commonsharesxx xx (xx) (xx)Purchase ofshares fromnoncontrollingintrrests(xx) xx (xx) (xx) (xx)Balance atDecember31,2015xx $xx xx $xx $xx $xx $xx $xx $xx $xx。