SAMPLE FINANCIAL TABLES

FINANCIAL TABLES
Balance Sheet - Current Assets
BALANCE SHEET AS OF …………………..
ASSETS CURRENT PERIOD (TL) LIABILITIES CURRENT PERIOD (TL)
A. Liquid Assets A. Financial Liabilities
1. Cash 1. Bank Loans
2. Cheques Received 2. Current Maturities of Long Term Credits and Accrued Interest
3. Banks 3. Current Maturities of Bonds and Accrued Interest
4. Cheques Given and Payment Orders (-) 4. Bonds and Notes Issued
5. Other Liquid Assets 5. Other Securities Issued
B. Marketable Securities 6. Other Difference of Securities Issued (-)
1. Share Certificates 7. Other Financial Liabilities
2. Private Sector Bonds and Notes
3. Public Sector Bonds and Notes B. Trade Payables
4. Other Marketable Securities 1. Suppliers
5. Provision for Decrease in Value of Marketable Securities (-) 2. Notes Payables
C. Trade Receivables 3. Rediscount on Notes Payables (-)
1. Customers 4. Deposits and Guarantees Received
2. Notes Receivables C. Other Liabilities
3. Rediscount on Notes Receivables (-) 1. Due to Shareholders
4. Deposits and Guarantees Given 2. Due to Affiliates
5. Other Trade Receivables 3. Due to subsidiaries
6. Doubtful Trade Receivables 4. Due to Personnel
7. Provision for Doubtful Trade Receivables (-) 5. Other Liabilities
D. Other Receivables 6. Rediscounts on Other Notes Payable (-)
1. Due from Shareholders
2. Due from Affiliates D. Advances Received
3. Due from subsidiaries Advances Received
4. Due from Personnel
5. Other Receivables E. Contract Progress Income
6. Rediscounts on Other Notes Receivable (-) Contract Progress Income
7. Other Doubtful Receivables
8. Provision for Other Doubtful Receivables (-) F. Taxes Payable and Other Fiscal Liabilities
E. Inventories 1. Taxes and Funds Payable
1. Raw Material and Supplies 2. Social Security Withholdings Payable
2. Semi – finished Goods in Production 3. Overdue, Deferred or Restructured Taxes and Other Fiscal Liabilities
3. Finished Goods 4. Other Fiscal Liabilities Payable
4. Merchandise G. Provisions for Liabilities and Expenses
5. Other Inventories (-)
6. Provision for Inventories (-) 1.Provisions for Income Taxes and Other Legal Liabilities on Profit (-)
7. Advances Given For Purchases 2.Prepaid Income Taxes and Other Legal Liabilities on Profit (-)
F. Contract Progress Costs 3. Provisions for Termination Indemnities
1. Contract Progress Costs 4. Provisions for Other Debts and Liabilities
2. Advances Given to SubContractors
H. Income Relating to Future Months and Expense Accruals
G. Prepaid Expenses and Income Accruals 1. Income Relating to Future Months
1. Prepaid Expenses for Future Months 2. Expense Accruals
2. Income Accruals
H. Other Current Assets I. Other Short Term Liabilities
1. Deferred VAT 1. Other VAT
2. Deductible VAT 2. Inventory Overages
3. Other VAT 3. Other Short Term Liabilities
4. Prepaid Taxes and Funds
5. Work Advances
6. Advances to Personnel
7. Inventory Shortages
8. Other Current Assets
9. Provision for Other Current Assets (-)
TOTAL CURRENT ASSETS TOTAL SHORT TERM EXTERNAL RESOURCES
Balance Sheet - Fixed Assets
BALANCE SHEET AS OF ……………..
ASSETS CURRENT PERIOD (TL) LIABILITIES CURRENT PERIOD (TL)
A. Trade Receivables A. Financial Liabilities
1. Customers 1. Bank Loans
2. Notes Receivables 2. Bonds Issued
3. Rediscount on Notes Receivables (-) 3 Other Securities Issued
4. Deposits and Guarantees Given 4 Value Differences of Securities Issued (-)
5. Provision for Doubtful Receivables (-) 5 Other Financial Liabilities
B. Other Receivables B. Trade Payables
1. Due from Shareholders 1. Suppliers
2. Due from Affiliates 2. Notes Payable
3. Due from subsidiaries 3. Rediscount on Notes Payables (-)
4. Due from Personnel 4. Deposits and Guarantees Received
5. Other Receivables 5. Other Trade Payables
6. Rediscounts on Other Notes Receivable (-)
7. Provision for Other Doubtful Receivables (-)
C. Financial Fixed Assets C. Other Liabilities
1. Long Term Securities 1. Due to Shareholders
2. Decrease in Value of Securities (-) 2. Due to Affiliates
3. Affiliates 3. Due to subsidiaries
4. Capital Commitments for Affiliates (-) 4. Other Payables
5. Decrease in Value of Affiliates Shares(-) 5. Rediscounts on Other Notes Payable (-)
6. Subsidiaries 6. Debts to the Public Sector, Deferred or Payable by Installments
7. Capital Commitments for Subsidiaries (-)
8. Decrease in Value of Subsidiaries Shares D. Advances Received
E. Provisions for Debts Expenses
D. Tangible Fixed Assets 1. Provisions for Termination Indemnities
1. Land 2. Provisions for Other Debts and Expenses
2. Land Improvements F. Income Relating to Future Periods and Expense Accruals
3. Buildings 1. Income Relating to Future Periods
4. Plant, Machinery and Equipment 2. Expense Accruals
5. Motor Vehicles
6. Furniture and Fixtures TOTAL LONG TERM EXTERNAL RESOURCES
7. Other Tangible Fixed Assets
8. Accumulated Depreciation(-) A. Paid In Capital
9. Construction in Progress 1. Capital
10. Advances Given 2. Un – Paid Capital (-)
E. Intangible Assets B. Capital Reserves
1. Rights 1. Share Premium
2. Goodwill 2. Profit on Canceled Shares
3. Establishment and Formation Expenses 3. Revaluation Fund of Tangible Fixed Assets
4. Research and Development Expenses 4. Revaluation Fund of Investments
5. Special Cost 5. Other Capital Reserves
6. Other Intangible Fixed Assets
7. Accumulated Amortization (-) C. Profit Reserves
1. Legal Reserves
2. Statuary Reserves
F. Assets Subject to Amortization 3. Extraordinary Reserves
1. Exploration / Research Expenses 4. Other Reserves
2. Preparation and Development Expenses 5. Special Funds
G. Prepaid Expenses and Accrued Income D. Retained Earnings
1. Prepaid Expenses for Future Years E. Losses From Previous Years (-)
2. Income Accruals F. Net Profit (Loss) For The Period
TOTAL FIXED ASSETS TOTAL EQUITY
TOTAL ASSETS TOTAL LIABLILITIES
Statement of Income

STATEMENT OF INCOME

CURRENT PERIOD (TL)
A. GROSS SALES
1. Domestic Sales
2. Export Sales
3 .Other Sales
B. SALES DEDUCTIONS (-)
1. Sales Returns (-)
2. Sales Discounts (-)
3. Other Deductions (-)
C. NET SALES
D. COST OF SALES (-)
1. Cost of Products Sold (-)
2. Cost of Merchandise Sold (-)
3. Cost of Services Rendered (-)
4. Cost of Other Sales (-)
GROSS PROFIT OR (LOSS)
E. OPERATING EXPENSES (-)
1. Research and Development Expenses (-)
2. Marketing, Selling and Distribution Expenses
3. General Administration Expenses (-)
OPERATING PROFIT OR (LOSS)
F. INCOME AND PROFIT FROM OTHER OPERATIONS
1. Dividend Income From Affiliates
2. Dividend Income From Subsidiaries
3. Interest Income
4. Commission Income
5. Provisions no Longer Required
6. Profit on Sale of Marketable Securities
7. Profit From Foreign Currency Exchange
8. Rediscount Income
9-Inflational Adjustment Profits
10. Other Ordinary Operational Income and Profits
G. EXPENSES AND LOSSES FROM OTHER OPERATIONS (-)
1. Commission Expenses (-)
2. Provisions (-)
3. Loss on Sale of Marketable Securities
4. Loss From Foreign Currency Exchange
5. Rediscount Interest Expense (-)
6. Other Ordinary Expenses and Loses (-)
H. FINANCIAL EXPENSES (-)
1. Short Term Borrowing Expenses (-)
2. Long Term Borrowing Expenses (-)
ORDINARY PROFIT OR (LOSS)
I. EXTRAORDINARY REVENUES AND PROFITS
1. Previous Period Revenues and Profits
2. Other Extraordinary Revenues and Profits
J. EXTRAORDINARY EXPENSES AND LOSES (-)
1. Idle Capacity Expenses and Losses (-)
2. Previous Period Expenses and Losses (-)
3.Other Extraordinary Expenses and Losses (-)
PROFIT OR (LOSS) FOR THE PERIOD
K. PROVISIONS FOR TAXES PAYABLE AND  OTHER STATUTORY OBLIGATIONS (-)
NET PROFIT OR (LOSS) FOR THE PERIOD

 

By | 2016-11-12T18:53:32+00:00 Eylül 9th, 2015|Categories: Uncategorized @tr|Tags: , |0 Comments

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