Accounting Title 2013/12/ /12/ /1/1 Balance Sheet

Size: px

Start display at page:

Download "Accounting Title 2013/12/ /12/ /1/1 Balance Sheet"

Brett Price
5 years ago
Views:

1 Financial Statement Balance Sheet Accounting Title 2013/12/ /12/ /1/1 Balance Sheet Assets Current assets Cash and cash equivalents Total cash and cash equivalents 471, , ,913 Notes receivable, net Notes receivable, net 7,892 12,697 6,887 Accounts receivable, net Accounts receivable, net 366, , ,612 Other receivables Other receivables, net 10,265 10,477 13,535 Current tax assets Total current tax assets 3,690 3,049 4,701 Inventories Total inventories 256, , ,898 Prepayments Total prepayments 14,814 8,298 8,519 Other current assets Total other current assets 129,940 62,113 70,675 Total current assets 1,260,989 1,216,020 1,246,740 Non-current assets Non-current available-for-sale assets Non-current available-for-sale assets, net 21,813 19,449 15,164 Property, plant and equipment Total property, plant and equipment 657, , ,155 Intangible assets Total intangible assets 2,134 2,771 3,950 Deferred tax assets 47,463 30,503 33,628 Other non-current assets Total other non-current assets 106,691 69, ,636 Total non-current assets 835, , ,533 Total assets 2,096,540 2,050,569 2,172,273 Liabilities Current liabilities Short-term borrowings Total short-term borrowings 34, , ,412 Current liabilities at fair value through profit or loss Total current liabilities at fair value through profit or loss 4, Notes payable Total notes payable 31,773 30,393 44,430 Accounts payable Total accounts payable 216, , ,711 Accounts payable to related parties Total accounts payable to related parties 0 3,722 0 Other payables Total other payables 110,621 93,173 96,160 Current tax liabilities 34, Other current liabilities Total other current liabilities 81,329 71,161 31,050 Total current liabilities 513, , ,799

2 Financial Statement Balance Sheet Accounting Title 2013/12/ /12/ /1/1 Balance Sheet Non-current liabilities Long-term borrowings Total long-term borrowings 71,849 78,747 85,333 Deferred tax liabilities Total deferred tax liabilities 1,990 1,542 0 Other non-current liabilities Total other non-current liabilities 924 1,941 2,904 Total non-current liabilities 74,763 82,230 88,237 Total liabilities 588, , ,036 Equity Equity attributable to owners of parent Share capital Ordinary share 862, , ,866 Total capital stock 862, , ,866 Capital surplus Capital surplus, additional paid-in capital Total capital surplus, additional paid-in capital 443, , ,063 Capital surplus, changes in equity of associates and joint ventures accounted for using equi Capital surplus, employee share options 24,597 22,609 16,165 Capital Surplus, restricted stock Total capital surplus 468, , ,228 Retained Legal reserve 74,944 80,845 96,044 Special reserve 24,607 24,607 24,607 Unappropriated retained (accumulated deficit) Total unappropriated retained (accumulated deficit) 93,658-7,122-15,199 Total retained 193,209 98, ,452 Other equity interest Exchange differences on translation of foreign statements Total exchange differences on translation of foreign statements 11,830-11,677 0 Unrealized gains (losses) on available-for-sale assets Total unrealized gains (losses) on available-for-sale assets -6,957-9,321-19,336 Other equity, others Total other equity, others -9, Total other equity interest -4,191-20,998-19,336 Treasury shares 13,497 13,497 13,497 attributable to owners of parent 1,506,487 1,401,595 1,420,713 Non-controlling interests 1,352 1,047 2,524 1,507,839 1,402,642 1,423,237 Equivalent issue shares of advance receipts for ordinary share Number of shares in entity held by entity and by its subsidiaries 1,199,000 1,199,000 1,199,000

3 Financial Statement Income Statement Accounting Title 2013/4th 2012/4th Statement of comprehensive income Operating revenue Total operating revenue 1,628,661 1,696,096 Operating costs Total operating costs 1,356,400 1,531,842 Gross profit (loss) from operations 272, ,254 Gross profit (loss) from operations 272, ,254 Operating expenses Selling expenses Total selling expenses 64,403 55,882 Administrative expenses Total administrative expenses 61,610 62,605 Research and development expenses Total research and development expenses 76,162 86,593 Total operating expenses 202, ,080 Net operating income (loss) 70,086-40,826 Non-operating income and expenses Other income Total other income 8,098 14,839 Other gains and losses Other gains and losses, net 38,111 27,164 Finance costs Finance costs, net 2,570 3,547 Total non-operating income and expenses 43,639 38,456 Profit (loss) from continuing operations before tax 113,725-2,370 Tax expense (income) Total tax expense (income) 18,635 5,694 Profit (loss) from continuing operations 95,090-8,064 Profit (loss) 95,090-8,064 Other comprehensive income Exchange differences on translation 23,620-12,020 Unrealised gains (losses) on valuation of available-for-sale assets 2,364 10,015 Actuarial gains (losses) on defined benefit plans Income tax related to components of other comprehensive income Other comprehensive income, net 25,965-2,197 Total comprehensive income 121,055-10,261 Profit (loss), attributable to: Profit (loss), attributable to owners of parent 94,898-6,930 Profit (loss), attributable to non-controlling interests 192-1,134 Comprehensive income attributable to: Comprehensive income, attributable to owners of parent 120,750-8,784 Comprehensive income, attributable to non-controlling interests 305-1,477 Basic per share Basic (loss) per share from continuing operations Total basic per share Diluted per share Diluted (loss) per share from continuing operations Total diluted per share

4 Financial Statement Statements of Changes in Stockholders' Equity Ordinary share Total share capital Capital surplus Legal reserve 2013/12/31 Statement of Stockholders' Equity Special reserve Unappropriat ed retained (accumulated deficit) Total retained Exchange differences on translation of foreign Unrealized gains (losses) on available-forsale Others Total other equity interest Treasury shares attributable to owners of parent Equity at beginning of period 850, , ,894 80,845 24,607-7,122 98,330-11,677-9, ,998-13,497 1,401,595 1,047 1,402,642 Legal reserve used to offset accumulated de , , Cash dividends from capital surplus , , ,972 Profit (loss) ,898 94, , ,090 Other comprehensive income ,507 2, , , ,965 Total comprehensive income ,879 94,879 23,507 2, , , ,055 Share-based payments 11,500 11,500 2, ,064-9, , ,114 Total increase (decrease) in equity 11,500 11,500-18,294-5, ,780 94,879 23,507 2,364-9,064 16, , ,197 Equity at end of period 862, , ,600 74,944 24,607 93, ,209 11,830-6,957-9,064-4,191-13,497 1,506,487 1,352 1,507,839 Noncontrolling interests Ordinary share Total share capital Capital surplus Legal reserve 2012/12/31 Statement of Stockholders' Equity Special reserve Unappropriat ed retained (accumulated deficit) Total retained Exchange differences on translation of foreign Unrealized gains (losses) on available-forsale Others Total other equity interest Treasury shares attributable to owners of parent Equity at beginning of period 850, , ,228 96,044 24,607-15, , , ,336-13,497 1,420,713 2,524 1,423,237 Legal reserve used to offset accumulated de , , Cash dividends from capital surplus , , ,778 Profit (loss) ,930-6, ,930-1,134-8,064 Other comprehensive income ,677 10, , , ,197 Total comprehensive income ,122-7,122-11,677 10, , ,784-1,477-10,261 Share-based payments 0 0 6, , ,444 Total increase (decrease) in equity ,334-15, ,077-7,122-11,677 10, , ,118-1,477-20,595 Equity at end of period 850, , ,894 80,845 24,607-7,122 98,330-11,677-9, ,998-13,497 1,401,595 1,047 1,402,642 Noncontrolling interests

5 Financial Statement Statements of Cash Flows Accounting Title 2013/4th 2012/4th Statement of cash flows Cash flows from (used in) operating activities, indirect method Profit (loss) from continuing operations before tax 113,725-2,370 Profit (loss) before tax 113,725-2,370 Adjustments Adjustments to reconcile profit (loss) Depreciation expense 140, ,219 Amortization expense 12,369 20,228 Provision (reversal of provision) for bad debt expense -1, Interest expense 2,570 3,547 Net (loss) gain arising from derecognition of assets measured at amortised cost 0 5,730 Interest income -3,922-1,324 Share-based payments 5,114 6,444 Loss (gain) on disposal of property, plan and equipment 1, Other adjustments to reconcile profit (loss) 4,916 12,643 Total adjustments to reconcile profit (loss) 161, ,886 Changes in operating assets and liabilities Changes in operating assets Decrease (increase) in notes receivable 4,805-5,812 Decrease (increase) in accounts receivable -11,184 22,577 Decrease (increase) in other receivable -1,071 1,593 Decrease (increase) in inventories -3, ,068 Decrease (increase) in prepayments -6, Decrease (increase) in other current assets -66, Total changes in operating assets -83, ,561 Changes in operating liabilities Increase (decrease) in liabilities held for trading 4, Increase (decrease) in notes payable 1,380-14,037 Increase (decrease) in accounts payable -8,489 63,568 Increase (decrease) in accounts payable to related parties -3,722 3,722 Increase (decrease) in other payable 16,257-1,352 Increase (decrease) in other current liabilities 3,801-9,843 Increase (decrease) in other operating liabilities -1, Total changes in operating liabilities 12,455 41,059 Total changes in operating assets and liabilities -71, ,620 Total adjustments 90, ,506 Cash inflow (outflow) generated from operations 204, ,136 Interest received 4,564 3,286 Income taxes refund (paid) Net cash flows from (used in) operating activities 208, ,358 Cash flows from (used in) investing activities Acquisition of property, plant and equipment -62,432-69,699 Proceeds from disposal of property, plant and equipment 385 4,451 Acquisition of intangible assets -1, Other investing activities -61,283-27,010 Net cash flows from (used in) investing activities -124,592-92,778 Cash flows from (used in) financing activities Decrease in short-term loans -107, ,443 Proceeds from long-term debt 82,351 58,790 Repayments of long-term debt -82,162-15,422 Cash dividends paid -20,972-16,778 Interest paid -3,829-3,918

6 Financial Statement Statements of Cash Flows Accounting Title 2013/4th 2012/4th Statement of cash flows Effect of exchange rate changes on cash and cash equivalents 12,320-5,687 Net increase (decrease) in cash and cash equivalents -36, ,779 Cash and cash equivalents at beginning of period 507, ,913 Cash and cash equivalents at end of period 471, ,692 Cash and cash equivalents reported in the statement of position 471, ,692

Accounting Title 2016/3/ /12/ /3/31 Balance Sheet

Accounting Title 2016/3/ /12/ /3/31 Balance Sheet Financial Statement Balance Sheet Accounting Title 2016/3/31 2015/12/31 2015/3/31 Balance Sheet Assets Current assets Cash and cash equivalents Total cash and cash equivalents 626,334 624,357 540,732 Current