Fin

nance and Accountin

ng Departmment
Faculty of Economics
E s and Busiiness

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

I.Adjustments for changes in

200X-1 criteria

II.Adjustments for 200X-1

errors

D. ADJUSTED BALANCE AT 1
JANUARY 200X

I. Total recognized income

and expense

II. Transactions with equity

holders or owners

1. Capital increases

2. (-) Capital reductions

3. Conversion of financial
liabilities into equity

4. ( - ) Distribution of dividends.

5. Transactions with own shares

and equity holdings (net).

6. Increase (decrease) inequity

resulting from a business
combination.

7. Other transactions with equity

holders or owners.

III.Other changes in equity.

E. BALANCE AT 31
DECEMBER 200X
 Finance and Acccounting Dep
partment
Faculty of Eco
onomics and Business
B

Financiial Statement Analysis

A