0709Oil in the analysis of financial statements.docx

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0709Oil in the analysis of financial statements.docx

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0709Oil in the analysis of financial statements.docx

0709Oilintheanalysisoffinancialstatements

Financialstatementanalysis

（PetroChinaCoLtd）

姓名：

覃媛媛学号：

1160550012班级：

金融保险一班

1、Thecompanynearlythreeyearsoffinancialstatements

（一）Balancesheet

Duringthereportingperiod

2009-12-31

2008-12-31

2007-12-31

Liquidassets

Monetarycapital

88,283,996,160

45,879,001,088

88,589,000,704

Tradingfinancialassets

Billsreceivable

4,268,000,000

4,313,999,872

4,735,000,064

Accountsreceivable

28,785,000,448

16,755,999,744

18,418,999,296

Paymentinadvance

36,401,999,872

37,394,001,920

20,386,000,896

DividendReceivable

60,000,000

18,000,000

Interestreceivable

21,000,000

109,000,000

Otherreceivables

4,815,000,064

6,076,000,256

15,443,999,744

Stock

114,781,003,776

90,669,998,080

88,466,997,248

Consumablebiologicalassets

Prepaidexpenses

Duewithinoneyearofnon-currentassets

136,000,000

59,000,000

Othercurrentassets

18,378,000,384

25,677,000,704

2,000,000

Effectofcurrentassetsothersubjects

Totalassets

295,713,013,760

226,983,002,112

236,228,001,792

Noncurrentassets

Availableforsalefinancialassets

2,296,000,000

1,972,999,936

2,529,999,872

Theheld-to-maturityinvestment

Investmentrealestate

Longtermequityinvestment

27,562,000,384

28,035,999,744

22,685,999,104

Longtermreceivables

Fixedassets

331,472,994,304

247,803,002,880

Engineeringmaterials

12,168,999,936

11,288,999,936

6,927,000,064

Inbuildaproject

212,738,998,272

160,436,994,048

105,633,996,800

Liquidationoffixedassets

293,000,000

287,000,000

Productivebiologicalassets

Oilgasassets

519,459,012,608

472,844,992,512

326,327,992,320

Intangibleassets

30,621,999,104

23,554,000,896

20,021,999,616

Developmentexpenditure

Goodwill

2,817,999,872

148,000,000

Long-termdeferredexpenses

14,951,999,488

13,317,999,616

12,028,000,256

Deferredincometaxassets

289,000,000

496,000,000

12,871,000,064

Othernon-currentassets

650,000,000

533,000,000

748,000,000

Effectsofnon-currentassetsinothersubjects

Noncurrentassetstotal

1,155,029,008,384

967,918,026,752

757,864,005,632

Totalassets

1,450,741,989,376

1,194,900,979,712

994,091,991,040

Currentliabilities

Shorttermloan

74,622,001,152

87,216,996,352

18,734,000,128

Transactionfinancialliabilities

Notespayable

2,002,000,000

433,000,000

1,143,000,064

Accountspayable

156,759,998,464

118,197,002,240

104,460,001,280

Accountsreceivable

12,967,999,488

12,433,000,448

Employeecompensationpayable

5,104,999,936

6,362,999,808

11,585,000,448

Taxespayable

34,963,001,344

15,185,999,872

22,808,000,512

Interestpayable

155,000,000

173,000,000

Dividendpayable

127,000,000

89,000,000

Otherpayable

17,125,000,192

17,575,999,488

17,848,999,936

Accruedexpenses

Estimatedliabilities

44,747,001,856

568,000,000

24,760,999,936

Deferredincomecurrentliabilities

211,000,000

76,000,000

Ayearofnon-currentliabilities

14,229,000,192

5,544,000,000

11,651,999,744

Shorttermbond

Othercurrentliabilities

62,554,001,408

3,000,000

13,000,000

Effectofcurrentliabilitiesothersubjects

715,000,000

Totalcurrentliabilities

388,553,015,296

264,336,998,400

201,653,993,472

Noncurrentliabilities

Longtermloan

36,506,001,408

28,683,999,232

35,305,000,960

Bondspayable

48,965,001,216

4,143,000,064

4,383,000,064

Longtermpayable

57,000,000

Specialpayable

768,000,000

774,000,000

Deferredincometaxliabilities

21,493,000,192

12,588,000,256

11,882,999,808

Deferredincome-non-currentliabilities

Othernon-currentliabilities

2,367,000,064

126,000,000

128,000,000

Effectsofnon-currentliabilitiesothersubjects

36,261,998,592

Noncurrentliabilities

154,078,003,200

82,839,003,136

77,367,001,088

Totalliabilities

542,631,002,112

347,176,009,728

279,020,994,560

Owner'sequity

Thepaid-incapital（orstock）

183,020,994,560

Capitalreserve

116,379,000,832

115,314,999,296

122,192,003,072

Surplusreserve

125,446,995,968

122,215,997,440

102,696,001,536

Undistributedprofit

419,045,998,592

373,792,997,376

270,543,994,880

Treasurystock

Foreigncurrencytranslationdifferences

-4,185,999,872

-2,726,000,128

-1,086,000,000

Unaffirmedinvestmentloss

Therightsofminorityshareholders

Attributabletoshareholdersofthecompanytogether

847,782,019,072

791,618,977,792

677,366,988,800

Influenceofrightsandinterestsoftheownersofothersubjects

Totalowner'sequity

908,110,987,264

847,725,002,752

715,071,029,248

Totalliabilitiesandowner'sequity

1,450,741,989,376

1,194,900,979,712

994,091,991,040

（二）Statementofprofitdistribution

Duringthereportingperiod

2009-12-31

2008-12-31

2007-12-31

一,thetotalbusinessincome

1,019,274,985,472

1,071,146,008,576

835,036,971,008

Businessincome

1,019,274,985,472

1,071,146,008,576

835,036,971,008

二，thetotaloperatingcost

875,918,983,168

926,546,984,960

647,380,008,960

Costofsales

633,099,976,704

683,676,991,488

487,112,015,872

Businesstaxandsurcharges

129,755,996,160

116,460,003,328

68,678,000,640

Costofsales

48,210,001,920

46,188,998,656

41,344,999,424

Managementcost

57,213,001,728

53,211,000,832

49,323,999,232

Financialexpenses

5,192,000,000

2,244,999,936

2,868,999,936

Assetimpairmentloss

2,448,000,000

24,764,999,680

-1,948,000,000

三,otheroperatingincome

-3,347,000,064

Changesinfairvalueofnetincome

Netinvestmentincome

1,408,999,936

4,733,000,192

6,301,000,192

Jointventure,ventureinvestmentincome

Exchangenetincome

四,operatingprofit

144,764,993,536

149,332,000,768

193,958,002,688

Operatingincome

3,680,999,936

18,066,999,296

3,097,999,872

Operatingexpenses

8,679,000,064

6,298,999,808

4,231,000,064

Netlossondisposalofnon-currentassets

1,576,000,000

五,totalprofit

139,767,005,184

161,100,005,376

192,824,999,936

Incometax

33,389,000,704

35,154,001,920

49,330,999,296

Unaffirmedinvestmentloss

六netprofit

106,378,002,432

125,946,003,456

143,494,004,736

Minoritystockholder

3,204,999,936

12,147,999,744

8,920,000,512

Attributabletoshareholdersoftheparentcompany'snetprofit

103,172,997,120

113,797,996,544

134,573,998,080

七、earningspershare

Basicearningspershare

0.56

0.62

0.75

Dilutedearningspershare

0.56

0.62

0.75

（三）Cashflowstatement

Duringthereportingperiod

2009-12-31

2008-12-31

2007-12-31

一、operatingcashflow

Salesofgoods,cashreceivedfrom

1,190,291,046,400

1,253,493,047,296

965,346,000,896

Taxrefundreceived

2,212,000,000

14,264,999,936

960,000,000

Receivedrelatingtootheroperatingactivitiescash

3,375,000,064

10,181,000,192

697,000,000

Cashinflowfromoperatingactivities

1,195,877,990,400

1,277,939,023,872

967,003,013,120

Tobuygoods,receiveservicespaidcash

603,992,031,232

724,666,023,936

459,872,010,240

Paidtoandforemployeesincash

67,309,998,080

67,285,000,192

50,419,998,720

Taxpayments

191,802,998,784

255,670,992,896

188,366,995,456

Paymentsrelatingtootheroperatingactivitiescash

961,000,000

3,912,000,000

470,000,000

Cashoutflowfromoperatingactivities

927,860,981,760

1,101,136,003,072

756,183,990,272

Generatedfromoperatingactivitiesnetcashflow

268,016,992,256

176,803,004,416

210,819,006,464

二、cashflowfrominvestmentactivities

Cashreceivedfrominvestments

11,909,000,192

10,787,999,744

7,927,000,064

Cashreceivedfromreturnsoninvestments

2,208,000,000

6,456,999,936

3,424,999,936

Disposaloffixedassets,intangibleassetsandotherlong-termassetsnetcashfrom

4,079,000,064

472,000,000

1,014,000,000

Disposalofsubsidiariesandotherbusinessunits,netcashreceivedfromdisposalof

535,000,000

Receivedrelatingtootherinvestingactivitiescash

Cashinflowfrominvestmentactivities

18,196,000,768

18,251,999,232

13,907,999,744

Thepurchaseandconstructionoffixedassets,intangibleassetsandotherlong-termassets

267,112,005,632

224,000,000,000

180,691,992,576

Cashpaidforinvestment

18,581,999,616

10,512,000,000

20,262,000,640

Acquisitionofsubsidiariesandotherbusinessunits,netcash

Paymentsrelatingtootherinvestingactivitiescash

Cashoutflowforinvestmentactivities

285,694,001,152

234,512,007,168

200,954,003,456

Netcashflowfrominvestmentactivities

-267,497,996,288

-216,260,001,792

-187,046,002,688

三、cashfromfinancingactivities

Cashreceivedfrominvestment

7,097,999,872

8,768,000,000

1,348,999,936

Subsidiariesfromminorityinvestmentincash

Cashreceivedfromloan

225,455,996,928

157,240,000,512

57,492,000,768

Receivedrelatingtootherfinancingactivitiescash

398,000,000

150,000,000

427,000,000

Cashreceivedfrombondissue

Subtotalofcashinflows

232,952,004,608

166,157,991,936

125,511,000,064

Repaymentofdebt

121,159,000,064

98,036,998,144

57,097,998,336

Distributionofdividends,profitsorcashpaymentsforinterests

Asubsidiaryofthedividendpaidtominorityshareholders

Paymentsrelatingtootherfinancingactivitiescash

64,755,998,720

53,513,998,336

57,524,998,144

Cashoutflow

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