财务报表模板UsGaap.docx

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财务报表模板UsGaap.docx

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财务报表模板UsGaap.docx

财务报表模板UsGaap

FSPCorp

ConsolidatedBalanceSheets

December31,20X6and20X5

Assets

December31,20X6

December31,20X5

FSPGuidechapterreference

（inmillions$,exceptpersharedata）

Currentassets

Cashandcashequivalnets

$xxx

FSP6

Restrictedcash

xxx

FSP6

Marketablesecurities（includes$xxxand$xxxmeasuredatfairvalue）

xxx

FSP9

Accountsreceivablenetofallowancefordoubtfulaccountsof$xxan$xx

xxx

FSP8

Notesreceivable,netofallowancefordoubtfulaccountsof$xxan$xx

xxx

FSP8

Netinvestmengtinleasedproperty,netofunearnedincome

xxx

FSP14

Inventories

xxx

FSP8

Prepaidexpense

xxx

FSP8

Deferredincometaxassets

xxx

FSP16

FSP3/

Contractassets

xxx

FSP8

Othercurrentassets

xxx

FSP8

Totalcurrentassets

xxx

Debtandequitysecurites

xxx

FSP9

Securitiesofrelatedparites

xxx

FSP26

Indebetdnessofrelatedparites,noncurrent

xxx

FSP26

Otherinvestments

xxx

FSP9

Investmentsinunconsolidatedsunbsidiaries

xxx

FSP10

Derivativeassets

xxx

FSP19

Deferredincometaxassets,noncurrent

xxx

FSP16

Property,plantandequipment,netofaccumulateddepreciation,depletion,andamortizationof$xxand$xx

xxx

FSP8

Intangibleassets,netofaccumulatedamortizationof$xxand$xx

xxx

FSP8

Goodwill

xxx

FSP8

Otherassets

xxx

FSP8

Totalassets

$xxx

Liabilities,redeemablepreferredstock,andstockholders'equity

December31,20X6

December31,20X5

FSPGuidechapterreference

（inmillions$,exceptsharedata）

Currentliabilites

Accountsandnotespayable

$xxx

FSP11

Currentportionoflong-termdebt

xxx

FSP12

Currentportionofobligationsundercapitalleases

xxx

FSP14

Incometaxes

xxx

FSP16

Derivativeliabilities

xxx

FSP19

Deferredcredits,current

xxx

FSP16

Deferredtaxliabilities,current

xxx

FSP16

Dividendspayable

xxx

FSP5

FSP2/

Currentliabilities

xxx

FSP11

Othercurrentliablities

xxx

FSP11

Totalcurrentliabilities

xxx

Bonds,mortgagesandotherlong-termdebt,includingcapitalizedleases,Less:

Unamortizeddiscountandissuancecosts

xxx

FSP12/FSP14

Indebtednesstorelatedparties-noncurrent

xxx

FSP26

Notespayable,noncurrent

xxx

FSP11

Employeebenefitplanobligation

xxx

FSP13

Deferredcredits,noncurrent

xxx

FSP16

Deferredtaxliabilities,noncurrent

xxx

FSP16

Otherliabilities

xxx

FSP11

Totalliabilities

xxx

Commitmentsandcontingentliabilities

FSP23

RedeemablepreferredstockClassD-subjecttoredemption（$0.01parvalue;authorized-xxxxshares;issuedanoutstanding-xxxandxxxshares）

xxx

FSP5

Stockholders'equity

Non-redeemablepreferredstockClassC（$0.01parvalue;authorized-xxxxshares;issuedanoutstanding-xxxandxxxshares）

xxx

FSP5

Commonstock-ClassA（$0.01parvalue;authorized-xxxxshares;issuedanoutstanding-xxxandxxxshares）

xxx

FSP5

Treasurystock,atcos（xxxandxxxsharesheld）

（xxx）

FSP5

Additionalpaid-incapital

xxx

FSP5

Accumulatesothercomprehensiveincome

xxx

FSP4

Retainedearnings

xxx

FSP5

Totalstockholders'equityattributabletoFSPCorpstockholders

xxx

Noncontrollinginterestsinconsolidatedsubsidiaries

xxx

FSP5/FSP18

Totalstockholders'equity

xxx

Totalliabilities,redeemablepreferredstock,andequity

$xxx

FSPCorp

ConsolidatedStatementsofOperations

FortheyearsendedDecember31,20X6,20X5,and20X4

20X6

20X5

20X4

FSPchapterorsectionreference

inmillions$,exceptpersharedata

Netsales

$xxx

3.5

Costofsales

（xxx）

3.6

Grossprofit

xxx

3.7.3

Otheroperatingexpenses

xxx

3.7

Seling,general,&administrativeexpenses

（xxx）

3.7

Provisionfordoubtfulaccountsandnotes

（xxx）

3.7.2

Depreciationexpense

（xxx）

3.7.3

Impairmentloss

——

（xxx）

——

3.7.4

Restructuringexpense

（xxx）

——

3.7.6

Othergeneralexpenses

（xxx）

3.7.10

Non-operatingincome

xxx

3.8

Interestandamortizationofdebtdiscountandexpense

（xxx）

FSP12

Non-operatingexpenses

（xxx）

3.8

Income（loss）fromcontinuingoperationsbeforeincometaxexpense

xxx

3.9.1/3.9.2

Incometaxexpense

（xxx）

FSP16

Equityinearningsofunconsolidatedentities

xxx

FSP10

Income（loss）fromcontinuingoperations

xxx

（xxx）

3.9.4

Discontinuedoperations

——

xxx

——

FSP27

Income（loss）beforecunmulativeeffectsofchangesinaccountingpriciples

xxx

（xxx）

3.9.6

Cumulativeeffrctsofchangesinaccountingprinciples

——

xxx

——

3.9.7/FSP30

Netincome（loss）

xxx

（xxx）

3.9.8

Less:

Netincome（loss）attributabletononcontrollinginterests

xxx

（xxx）

3.9.9/.FSP18

Netincome（loss）attributabletoparent

$xxx

$（xxx）

FSP18

Netincome（loss）attributabletoentitypercommonshare——basic

3.9.10/FSP7

Continuingoperations

x.xx

FSP7/3.9.10

Discontinuedoperations

N/A

x.xx

N/A

FSP7

Netincome（loss）

x.xx

3.9.10/FSP7

Netincome（loss）attributabletoentitypercomonshare-diluted

3.9.10/FSP7

Continuingoperations

x.xx

FSP7/3.9.10

Discontinuedoperations

N/A

x.xx

N/A

FSP7

Netincome（loss）

x.xx

3.9.10/FSP7

a.Sampleconsolidatedsinglestatementofcomprehensiveincome

FSPCorp

ConsolidatedStatementsofComprehensiveIncome

YearsendedDecember31,20X6

Inmillions$,exceptpersharedata

Revenues

$1,400

Costofgoodssold

（500）

Selling,generalandadministrative

（20）

Gainonsaleofsecurities

340

Incomebeforetax

1,220

Incometaxexpense

（320）

Equityinearningsofunconsolidatedinvestee

100

Netincome

$1,000

Less:

netincomeattributabletothenoncontrolinginterest

（100）

NetincomeattributabletotoFSPcorpstockholders

2000

Earningspershare

1.25

Basicanddiluted

Othercomprehensiveloss,netoftax:

Changeinforeigncurrencytranslationadjustments

Changeinunrealizedgainsrelatedtoavailable-for-salesecurities

Equityinunrealizedlossesonavailable-for-salesecuritiesofunconsolidatedinvestee

（8）

Changeinunrealizedgainsoncashflowhedges

Changeinpriorservicecostandeunrecognizedlosfordefinedbenefitpensionplans

（150）

Changeinfairvalueattributabletoinstrument-specificcreditriskofliabilitiesmeasuredatfairvalueundertheairvalueoption

Othercomprehensiveloss

（47）

Comprehensiveincome

$953

b.Sampleconsolidatedstatementofcomprehensiveincome

（thatwouldfollowtheconsolidatedstatementofincome）

FSPCorp

ConsolidatedStatementsofComprehensiveIncome

YearsendedDecember31,20X6

Inmillions$,exceptpersharedata

Netincome

$1,000

Othercomprehensiveloss,netoftax:

Changeinforeigncurrencytranslationadjustments

Netchangesrelatedtoavailable-for-saqlesecurities:

Unrealizedgainsduringperiod

Reclassificationsoflossestonetincome

（2）

Equityinunrealizedlossesonavailable-for-salesecuritiesofunconsolidatedinvestee

（8）

Changeinunrealizedgains/lossesoncashflowhedges:

Unrealizedgainsduringperiod

Reclassificationsoflossestonetincome

（28）

Changeinfairvalueattributabletoinstrument-specificcreditriskofliabilitiesmeasuredatfairvalueundertheairvalueoption

Changeindefinedbenefitpensionplans:

priorsevicescostarisingduringperiod

（160）

Netlossarisingduringperiod

（10）

Less:

amoritizationofpriorservicescostincludedinnetperodicpensioncost

（150）

Othercomprehensiveloss

（17）

Comprehensiveincome

$953

Less:

netincomeattributabletothenoncontrolinginterest

（220）

ComprehensiveincomeattributabletoFSPCorpstockholders

xxx

FSPCorp

ConsolidatedStatementsofOperations

FortheyearsendedDecember31,20X6,20X5,and20X4

20X6

20X5

20X4

FSPchapterorsectionreference

inmillions$,exceptpersharedata

Cashflowfromoperatingactivities:

Netincome

Adjustmentstothe

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