Академический Документы
Профессиональный Документы
Культура Документы
December
Historical
NM
NM
NM
NM
NM
1,050,000
1,400,000
(40,000)
1,650,000
1,000,000
(450,000)
800,000
5,410,000
Current Liabilities
Noncurrent liabilities
Share Capital
Retained Earnings
Total Liability and Equity
350,000
1,100,000
2,500,000
1,460,000
5,410,000
Integrated Company
Statement of Income and Retained Earnings
Year Ended Decmber 31, 2015
Restated to December 31, 2014 current pesos
Historical
Sales
Cost of Sales
BI
Purchases
TGAS
EI
COS
Gross Income
Fraction
5,520,000
1,500,000
3,000,000
4,500,000
(1,650,000)
2,850,000
1.25
2
1
1
2,670,000
Expenses:
Admin
Depreciation
Loss on Purchasing Power
Total
NIBT
Less: Inc. Tax
1,080,000
250,000
1.25
2
1,330,000
1,340,000
402,000
Net Income
RE, beg
Total
Less: Dividends Paid
938,000
700,000
1,638,000
(248,000)
RE,end
1,390,000
1,460,000
(70,000) variance
December 31 2015
Fraction
Restated
2,410,000
1.250000
2.0000
2.0000
2.0000
1,450,000
2.5
Restated
6,900,000
2,500,000
3,750,000
6,250,000
(2,062,500)
4,187,500
2,712,500
1,350,000
500,000
106,250
1,956,250
756,250
502,500
1,050,000
1,400,000
(40,000)
2,062,500
2,000,000
(900,000)
1,600,000
7,172,500
350,000
1,100,000
6,250,000
(527,500)
7,172,500
7,700,000
253,750
(393,750)
(140,000)
(387,500)
(527,500)
December 31 2014
Fraction
Restated
Historical
750,000
1,250,000
(30,000)
1,500,000
1,000,000
(200,000)
800,000
5,070,000
1.6
1.6
1.6
1.7
2.0
2.0
2.0
300,000
1,570,000
2,500,000
700,000
5,070,000
1,171,875
1,953,125
(46,875)
2,500,000
2,000,000
(400,000)
1,600,000
8,778,125
1.5625
1.5625
2.5
468,750
2,453,125
6,250,000
(393,750)
8,778,125
3,078,125
2,921,875
9,171,875
156,250
6,900,000
7,056,250
3,750,000
1,350,000
502,500
387,500
1,066,250
960,000
106,250
5,990,000