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Financial statements? The phrases and sentences we have to understand

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Financial statements? The phrases and sentences 

     INCOME STATEMENT
Aggregate income statement
Operating Results
FINANCIAL HIGHLIGHTS
Gross revenues    /
Net revenues      /
Sales
Turnover
Cost of revenues
Gross profit
Gross margin
Other income and gain
EBITDA              EBITDA
EBITDA margin EBITDA
EBITA
EBIT      /
Operating income loss      /
Operating profit
Operating margin
EBIT margin EBIT
Profit before disposal of investments
Operating expenses:
Research and development costs  R&D
marketing expensesSelling expenses
Cost of revenues
Selling Cost
Sales and marketing expenses Selling and marketing expenses
Selling and distribution costs     /
General and administrative expenses      /
Administrative expenses
Operating income loss      /
Profit from operating activities     /
Finance costs     /
Financial result
Finance income
Change in fair value of derivative liability associated with Series B convertible redeemable preference shares          B
Loss on the derivative component of convertible bonds
Equity loss of affiliates
Government grant income
Other (expense) / income      /
Loss before income taxes
Income before taxes
Profit before tax
Income taxes
taxes
Current Income tax
Deferred Income tax
Interest income
Interest income net
Profit for the period
Ordinary income
Comprehensive income
Net income
Net loss
Net Margin
Income from continuing operations
Income from discontinued operations
extraordinary gain and loss
Gain on trading securities
Net Profit attributable to Equity Holders of the Company
Net income attributed to shareholders
Profit attributable to shareholders
Minority interests       /
Change in fair value of exchangeable securities
Other comprehensive income   Foreign currency translation adjustment
Comprehensive (loss) / income      (  )
Gain on disposal of assets
Loss on disposal of assets
Asset impairments
Gain on sale of assets
Intersegment eliminations
Dividends   /  /
Deferred dividends
Net loss per share:
Earnings per share EPS
Earnings per share attributable to ordinaryequity holders of the parent
-Basic  –
-Diluted  –  /
Diluted EPS
Basic EPS
Weighted average number of ordinary shares:
-Basic  –
-Diluted  –  /
Derivative financial instruments
Borrowings
Earnings Per Share, excluding the (loss)gain on the derivative component of convertible bonds and exchange difference
Historical Cost
Capital expenditures
revenues expenditure
Equity in earnings of affiliatesequity earnings of affiliates
equity in affiliates
Equity Earning
Non-operating income
Income taxes-current
Income taxes-deferred
Income (loss) before income taxes and minority interest
Equity in the income of investees
Equity Compensation
Weighted average number of shares outstanding
treasury shares
Number of shares outstanding at the end of the period
Equity per share, attributable to equity holders of the Parent
Dividends per share
Cash flow from operations  CFFO
Weighted average number of common and common equivalent shares outstanding
Equity Compensation
Weighted Average Diluted Shares
Gain on disposition of discontinued operations
Loss on disposition of discontinued operations
participation in profit
profit participation capital
profit sharing
Employee Profit Sharing
Dividends to shareholders
Average basic common shares outstanding
Average diluted common shares outstanding
Securities litigation expenses, net
Intersegment eliminations
ROA Return on assets       /
ROE(Return on Equit)      /     (   )
Equit ratio
Current ration (times)
ROCE Return on Capital Employed
RNOA Return on Net Operating Assets
ROI Return on Investment
OA Operating Assets
OL Operating Liabilites
NBC(Net Borrow Cost)
OI(Operating Income)
NOA(Net Operating Assets)
NFE(Net Financial Earnings)
NFO(Net Financial Owners)
FLEV(Financial leverage)
OLLEV(Operating Liabilites leverage)
CSE(Common Stock Equity)
SPREAD
RE(Residual Earning)
      
balance sheet
aggregate balance sheet
Assets
Current assets
Non-current assets
Interests in subsidiaries
Cash and cash equivalents
Hong Kong listed investments, at fair value
Investment deposits
Designated loan
Financial assets
Pledged deposits        /
Trade accounts receivable
Trade and bills receivables
Inventories    /
Prepayments and other receivables
Prepayments, deposits and other receivables
Total current assets
Tangible assets
Intangible assets
Investment properties
Goodwill
Other intangible assets
Available-for-sale investments
Prepayments for acquisition of properties
fair value
Property, plant and equipment
Fixed Assets
Plant Assets
Lease prepayments
Intangible assets
Deferred tax assets     /
Total assets
Liabilities
Current liabilities
Short-term bank loans
Current maturities of long-term bank loans
Accounts and bills payable
Accrued expenses and other payables
Total current liabilities
Long-term bank loans, less current maturities Deferred income Deferred tax liabilities
Deferred income
Deferred tax liabilities
Financial Net Debt
Total liabilities
Commitments and contingencies
     
Donated shares
Additional paid-in capital
Statutory reserves
Retained earnings
Accumulated other comprehensiveincome
Treasury shares
Total shareholders  equity
Equity
Shareholder s EquityStockholder’s EquityOwner&# 39;s Equity
Total liabilities and shareholders  equity
Capital and reserves attributable to the Company s equity holders
Issued capital
Share capital
Reserves
Cash reserves
Inerim dividend
Proposed dividend
Proposed special dividend
Proposed special dividend
Proposed final special dividend
Convertible bonds
Shareholders  fund
       STATEMENTS OF CASH FLOWS
Cash flow from operating activities
Net cash provided by / (used in) operating activities
Net income /loss
Adjustments to reconcile net loss to net cash provided by/(used in) operating activities:
Depreciation and amortization
Addition of bad debt expense       /
Provision for obsolete inventories
Share-based compensation
Deferred income taxes
Exchange loss
Loss of disposal of property,plant and equipment
Changes in operating assets and liabilities:
Trade accounts receivable
Inventories
Prepayments and other receivables
Accounts and bills payable
Accrued expenses and other payables
Net cash provided by / (used in) operating activities       /
Free cash flow
Cash flow from investing activities
Net cash used in investing activities
Purchases of property, plant and equipment
Payment of lease prepayment
Purchases of intangible assets
Proceeds from disposal of property, plant and equipment
Government grants received
Equity in the income of investees
Cash flow from financing activities
Net cash provided by financing activities
Proceeds from borrowings
Repayment of borrowings
Decrease / (increase) in pledged deposits           /
Proceeds from issuance of capital stock
Net cash provided by financing activities
Effect of exchange rate changes on cash and cash equivalents
Net decrease in cash and cash equivalents                /
Cash and cash equivalents at the beginning of period
Cash and cash equivalents at the end of period
Investments  incl. financial assets
Investments in acquisitions
Net cash flow

 

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