财务报表模板.docx
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财务报表模板.docx
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财务报表模板
FSPCorp
ConsolidatedBalanceSheets
December31,20X6and20X5
FSPGuide
Assets
December31,
20X6
December
31,20X5
chapter
reference
(inmillions
(inmillions
$,exceptper
$,exceptper
sharedata)
sharedata)
Currentassets
Cashandcashequivalnets
$xxx
$xxx
FSP6
Restrictedcash
xxx
xxx
FSP6
Marketablesecurities(includes$xxxand$xxxmeasuredatfairvalue)
xxx
xxx
FSP9
Accountsreceivablenetofallowancefordoubtfulaccountsof$xxan$xx
xxx
xxx
FSP8
Notesreceivable,netofallowancefordoubtfulaccountsof$xxan$xx
xxx
xxx
FSP8
Netinvestmengtinleasedproperty,netofunearnedincome
xxx
xxx
FSP14
Inventories
xxx
xxx
FSP8
Prepaidexpense
xxx
xxx
FSP8
Deferredincometaxassets
xxx
xxx
FSP16
FSP3/
Contractassets
xxx
xxx
FSP8
Othercurrentassets
xxx
xxx
FSP8
Totalcurrentassets
xxx
xxx
Debtandequitysecurites
xxx
xxx
FSP9
Securitiesofrelatedparites
xxx
xxx
FSP26
Indebetdnessofrelated
parites,noncurrent
xxx
xxx
FSP26
Otherinvestments
xxx
xxx
FSP9
Investmentsinunconsolidated
sunbsidiaries
xxx
xxx
FSP10
Derivativeassets
xxx
xxx
FSP19
Deferredincometax
xxx
xxx
FSP16
assets,noncurrent
Property,plantandequipment,netof
accumulated
xxx
xxx
FSP8
depreciation,depletion,and
amortizationof$xxand$xx
Intangibleassets,netofaccumulated
xxx
xxx
FSP8
amortizationof$xxand$xx
Goodwill
xxx
xxx
FSP8
Otherassets
xxx
xxx
FSP8
Totalassets
$xxx
$xxx
FSPGuide
Liabilities,redeemablepreferred
December31,
December
chapter
stock,andstockholders'equity
20X6
31,20X5
reference
(inmillions
(inmillions
$,exceptshare
$,except
data)
sharedata)
Currentliabilites
Accountsandnotespayable
$xxx
$xxx
FSP11
Currentportionoflong-termdebt
xxx
xxx
FSP12
Currentportionofobligationsunder
xxx
xxx
FSP14
capitalleases
Incometaxes
xxx
xxx
FSP16
Derivativeliabilities
xxx
xxx
FSP19
Deferredcredits,current
xxx
xxx
FSP16
Deferredtaxliabilities,current
xxx
xxx
FSP16
Dividendspayable
xxx
xxx
FSP5
FSP2/
Currentliabilities
xxx
xxx
FSP11
Othercurrentliablities
xxx
xxx
FSP11
Totalcurrentliabilities
xxx
xxx
Bonds,mortgagesandother
long-termdebt,includingcapitalized
xxx
xxx
FSP12/FSP
leases,Less:
Unamortizeddiscountand
14
issuancecosts
Indebtednesstorelated
xxx
xxx
FSP26
parties-noncurrent
Notespayable,noncurrent
xxx
xxx
FSP11
Employeebenefitplanobligation
xxx
xxx
FSP13
Deferredcredits,noncurrent
xxx
xxx
FSP16
Deferredtaxliabilities,noncurrent
xxx
xxx
FSP16
Otherliabilities
xxx
xxx
FSP11
Totalliabilities
xxx
xxx
Commitmentsandcontingentliabilities
FSP23
RedeemablepreferredstockClassD-subjecttoredemption($0.01parvalue;authorized-xxxxshares;issuedanoutstanding-xxxandxxxshares)Stockholders'equity
xxx
xxx
FSP5
Non-redeemablepreferredstockClassC($0.01parvalue;authorized-xxxxshares;issuedanoutstanding-xxxandxxxshares)
Commonstock-ClassA($0.01par
xxx
xxx
FSP5
value;authorized-xxxxshares;issued
xxx
xxx
FSP5
anoutstanding-xxxandxxxshares)Treasurystock,atcos(xxxandxxxsharesheld)
(xxx)
(xxx)
FSP5
Additionalpaid-incapital
xxx
xxx
FSP5
Accumulatesothercomprehensiveincome
xxx
xxx
FSP4
Retainedearnings
xxx
xxx
FSP5
Totalstockholders'equityattributableto
FSPCorpstockholders
xxx
xxx
Noncontrollinginterestsinconsolidatedsubsidiaries
xxx
xxx
FSP5/FSP
18
Totalstockholders'equity
xxx
xxx
Totalliabilities,redeemablepreferredstock,andequity
$xxx
$xxx
FSPCorp
ConsolidatedStatementsofOperations
FortheyearsendedDecember31,20X6,20X5,and20X4
20X6
FSPchapterorsection
20X520X4
reference
inmillions
inmillionsinmillions
$,exceptpersharedata
$,exceptper$,exceptper
sharedatasharedata
Netsales
$xxx
$xxx
$xxx
3.5
Costofsales
(xxx)
(xxx)
(xxx)
3.6
Grossprofit
xxx
xxx
xxx
3.7.3
Otheroperatingexpenses
xxx
xxx
xxx
3.7
Seling,general,&
(xxx)
(xxx)
(xxx)
3.7
administrativeexpenses
Provisionfordoubtful
(xxx)
(xxx)
(xxx)
3.7.2
accountsandnotes
Depreciationexpense
(xxx)
(xxx)
(xxx)
3.7.3
Impairmentloss
——
(xxx)
——
3.7.4
Restructuringexpense
(xxx)
(xxx)
——
3.7.6
Othergeneralexpenses
(xxx)
(xxx)
(xxx)
3.7.10
Non-operatingincome
xxx
xxx
xxx
3.8
Interestandamortization
ofdebtdiscountand
(xxx)
(xxx)
(xxx)
FSP12
expense
Non-operatingexpenses
(xxx)
(xxx)
(xxx)
3.8
Income(loss)from
continuingoperations
xxx
xxx
xxx
3.9.1/3.9.2
beforeincometaxexpense
Incometaxexpense
(xxx)
(xxx)
(xxx)
FSP16
Equityinearningsof
xxx
xxx
xxx
FSP10
unconsolidatedentities
Income(loss)from
xxx
xxx
(xxx)
3.9.4
continuingoperations
Discontinuedoperations
——
xxx
——
FSP27
Income(loss)before
cunmulativeeffectsof
xxx
xxx
(xxx)
3.9.6
changesinaccounting
priciples
Cumulativeeffrctsof
changesinaccounting
——
xxx
——
3.9.7/FSP30
principles
Netincome(loss)
xxx
xxx
(xxx)
3.9.8
Less:
Netincome(loss)
attributableto
noncontrollinginterests
xxx
(xxx)
(xxx)
3.9.9/.FSP18
Netincome(loss)attributabletoparent
$xxx
$(xxx)
$(xxx)
FSP18
Netincome(loss)
attributabletoentityper
3.9.10/FSP7
commonshare——basic
Continuingoperations
x.xx
x.xx
x.xx
FSP7/3.9.10
Discontinuedoperations
N/A
x.xx
N/A
FSP7
Netincome(loss)
x.xx
x.xx
x.xx
3.9.10/FSP7
Netincome(loss)
attributabletoentityper
3.9.10/FSP7
comonshare-diluted
Continuingoperations
x.xx
x.xx
x.xx
FSP7/3.9.10
Discontinuedoperations
N/A
x.xx
N/A
FSP7
Netincome(loss)
x.xx
x.xx
x.xx
3.9.10/FSP7
a.Sampleconsolidatedsinglestatementofcomprehensiveincome
FSPCorp
ConsolidatedStatementsofComprehensiveIncome
YearsendedDecember31,20X6
Inmillions$,exceptpersharedata
(20)
340
Revenues
Costofgoodssold
Selling,generalandadministrative
Gainonsaleofsecurities
1,220
Incomebeforetax
Incometax
(320)expense
Equityinearningsofunconsolidatedinvestee100
Netincome$1,000
Less:
netincomeattributabletothenoncontrolinginterest(100)
NetincomeattributabletotoFSPcorpstockholders2000
Earningspershare1.25
Basicand
diluted
Othercomprehensiveloss,netoftax:
Changeinforeigncurrencytranslationadjustments80
Changeinunrealizedgainsrelatedtoavailable-for-sale
11
securities
Equityinunrealizedlossesonavailable-for-salesecuritiesof
(8)unconsolidatedinvestee
Changeinunrealizedgainsoncashflowhedges15
Changeinpriorservicecostandeunrecognizedlosfor
(150)
definedbenefitpensionplans
Changeinfairvalueattributabletoinstrument-specificcredit
riskofliabilitiesmeasuredatfairvalueundertheairvalue5
option
Othercomprehensiveloss(47)
$953
Comprehensiveincome
b.Sampleconsolidatedstatementofcomprehensiveincome
(thatwouldfollowtheconsolidatedstatementofincome)
FSPCorp
ConsolidatedStatementsofComprehensiveIncome
YearsendedDecember31,20X6
Inmillions$,exceptpersharedata
Netincome$1,000
Othercomprehensiveloss,netoftax:
Changeinforeigncurrencytranslationadjustments80
Netchangesrelatedtoavailable-for-saqlesecurities:
Unrealizedgainsduringperiod13
Reclassificationsoflossestonetincome
(2)
Equityinunrealizedlossesonavailable-for-salesecuritiesof
(8)unconsolidatedinvestee
Changeinunrealizedgains/lossesoncashflowhedges:
Unrealizedgainsduringperiod
43
Reclassificationsoflossestonetincome
(28)15
Changeinfairvalueattributabletoinstrument-specificcredit
riskofliabilitiesmeasuredatfairvalueundertheairvalue
option
Changeindefinedbenefitpensionplans:
priorsevicescostarisingduringperiod
(160)
Netlossarisingduringperiod
(10)
Less:
amoritizationofpriorservicescostincludedinnetperodicpensioncost
20(150)
Othercomprehensiveloss
(17)
Comprehensiveincome
$953
Less:
netincomeattributabletothenoncontrolinginterest
(220)
ComprehensiveincomeattributabletoFSPCorpstockholders
xxx
FSPCorp
ConsolidatedStatementsofOperations
FortheyearsendedDecember31,20X6,20X5,and20X4
FSPchapteror
20X620X520X4
sectionreference
in
in
in
millions
millions
millions
$,except
$,except
$,except
pershare
pershare
pershare
data
data
data
Cashflowfromoperatingactivities:
Net
income
Adjustmentstothereconcilenetincometonetcashprovidedby(usedin)operatingactivities:
Accretion(amoritzation)of
discount(premium)onissuedxxxxxxxxx6.7.2.1
debtsecurities
(Gain)lossonextinguishment
xxx
xxx
6.7.2.2/6.7.2.3
ofdebt
xxx
Depreciationandamoritization
xxx
xxx
xxx
6.7.3
Amortizationofdebtissuecosts
xxx
xxx
xxx
6.7.3
Share-basedincentive
compresation
xxx
xxx
xxx
6.7.3
Impairmentofassets
xxx
xxx
xxx
6.7.3
Provisionforbaddebtexpense
Inventoryobsolescence
xxx
xxx
xxx
6.7.3
impairment
xxx
xxx
xxx
6.7.3
Deferredtaxes
Noncashprovisionsforexit
xxx
xxx
xxx
6.7.3
costs
Loss(gain)ondisposalof
xxx
xxx
xxx
6.7.3
propertyandequipment
(Income)lossfrom
xxx
xxx
xxx
6.7.3
equity-methodinvestments,net
ofdividendsrecevied
xxx
xxx
xxx
6.7.3.2
Foreigncurrencytransactionsxxx
Changesinope
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