Operating Income Income from foreign currency financial assets Interest income Trading gain/(loss) - foreign Fees - foreign Premium received on call/put option Miscellaneous income Expenses on foreign currency financial liabilities Interest expense 2.8.1/33 Other foreign currency expenses Impairment on foreign currency financial accounts 2.9.3/35 Foreign currency income Income from local currency financial assets Interest income 2.8.1/33 Trading gain - domestic Expenses on local currency financial liabilities Interest expenses 2.8.1/33 Final tax paid on interest income/discounts Impairment on local currency financial accounts 2.9.3/35 Local currency loss Income from net financial accounts Other operating income 34 Currency printing and minting cost 36 Operating expenses 37 Net income before FX rates fluctuation Net gain on FX rates fluctuation 2.8.3/34 Net Income before income tax Income tax expense 2.28/42 2.8.1/33 2.8.3 (as restated) 82,418,360,056 67,576,377,472 11,091,443,042 (19,465,903,463) 28,636,192 12,221,263 0 573,798,652 331,250,516 424,450,373 93,869,689,806 49,120,944,297 (6,397,984,814) (4,320,947,041) (917,189,455) (921,266,046) (24,042,675) 0 (7,339,216,944) (5,242,213,087) 86,530,472,862 43,878,731,210 17,997,093,034 10,585,157,785 32,537 113,747 17,997,125,571 10,585,271,532 (38,290,197,323) (25,613,669,503) (2,626,910,248) (1,569,967,887) (852,096,126) (58,080,338) (41,769,203,697) (27,241,717,728) (23,772,078,126) (16,656,446,196) 62,758,394,736 27,222,285,014 9,809,382,832 8,333,034,843 (12,472,751,338) (11,259,710,644) (25,753,209,678) (22,529,373,121) 34,341,816,552 1,766,236,092 14,725,317,304 53,107,589,860 49,067,133,856 54,873,825,952 (2,828,194,387) (15,253,509,923) 16.000.000 100 20 140.000
Operating Income Income from foreign currency financial assets Interest income Trading gain/(loss) - foreign Fees - foreign Premium received on call/put option Miscellaneous income Expenses on foreign currency financial liabilities Interest expense 2.8.1/33 Other foreign currency expenses Impairment on foreign currency financial accounts 2.9.3/35 Foreign currency income Income from local currency financial assets Interest income 2.8.1/33 Trading gain - domestic Expenses on local currency financial liabilities Interest expenses 2.8.1/33 Final tax paid on interest income/discounts Impairment on local currency financial accounts 2.9.3/35 Local currency loss Income from net financial accounts Other operating income 34 Currency printing and minting cost 36 Operating expenses 37 Net income before FX rates fluctuation Net gain on FX rates fluctuation 2.8.3/34 Net Income before income tax Income tax expense 2.28/42 2.8.1/33 2.8.3 (as restated) 82,418,360,056 67,576,377,472 11,091,443,042 (19,465,903,463) 28,636,192 12,221,263 0 573,798,652 331,250,516 424,450,373 93,869,689,806 49,120,944,297 (6,397,984,814) (4,320,947,041) (917,189,455) (921,266,046) (24,042,675) 0 (7,339,216,944) (5,242,213,087) 86,530,472,862 43,878,731,210 17,997,093,034 10,585,157,785 32,537 113,747 17,997,125,571 10,585,271,532 (38,290,197,323) (25,613,669,503) (2,626,910,248) (1,569,967,887) (852,096,126) (58,080,338) (41,769,203,697) (27,241,717,728) (23,772,078,126) (16,656,446,196) 62,758,394,736 27,222,285,014 9,809,382,832 8,333,034,843 (12,472,751,338) (11,259,710,644) (25,753,209,678) (22,529,373,121) 34,341,816,552 1,766,236,092 14,725,317,304 53,107,589,860 49,067,133,856 54,873,825,952 (2,828,194,387) (15,253,509,923) 16.000.000 100 20 140.000
Managerial Accounting: The Cornerstone of Business Decision-Making
7th Edition
ISBN:9781337115773
Author:Maryanne M. Mowen, Don R. Hansen, Dan L. Heitger
Publisher:Maryanne M. Mowen, Don R. Hansen, Dan L. Heitger
Chapter13: Emerging Topics In Managerial Accounting
Section: Chapter Questions
Problem 47E: Match each term in Column A with its related definition in Column B. Column A 1. ____________ Spot...
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Question
Find the income tax expense 2019:
Transcribed Image Text:Note
2.8.1/33
2.8.3
Operating Income
Income from foreign currency financial assets
Interest income
Trading gain/(loss) - foreign
Fees - foreign
Premium received on call/put option
Miscellaneous income
Expenses on foreign currency financial liabilities
Interest expense
2.8.1/33
Other foreign currency expenses
Impairment on foreign currency financial
accounts
2.9.3/35
Foreign currency income
Income from local currency financial assets
Interest income
2.8.1/33
Trading gain domestic
Expenses on local currency financial liabilities
Interest expenses
2.8.1/33
Final tax paid on interest income/discounts
Impairment on local currency financial accounts 2.9.3/35
Local currency loss
Income from net financial accounts
Other operating income
34
Currency printing and minting cost
36
Operating expenses
37
Net income before FX rates fluctuation
Net gain on FX rates fluctuation
2.8.3/34
Net Income before income tax
Income tax expense
2.28/42
Net Income for the year
38
2018
2019
(as restated)
82,418,360,056
67,576,377,472
11,091,443,042 (19,465,903,463)
28,636,192
12,221,263
0
573,798,652
331,250,516
424,450,373
93,869,689,806 49,120,944,297
(6,397,984,814)
(4,320,947,041)
(917,189,455) (921,266,046)
(24,042,675)
0
(7,339,216,944) (5,242,213,087)
86,530,472,862 43,878,731,210
17,997,093,034 10,585,157,785
32,537
113,747
17,997,125,571 10,585,271,532
(38,290,197,323) (25,613,669,503)
(2,626,910,248) (1,569,967,887)
(852,096,126) (58,080,338)
(41,769,203,697) (27,241,717,728)
(23,772,078,126) (16,656,446,196)
62,758,394,736 27,222,285,014
9,809,382,832 8,333,034,843
(12,472,751,338) (11,259,710,644)
(25,753,209,678) (22,529,373,121)
34,341,816,552
1,766,236,092
14,725,317,304
53,107,589,860
49,067,133,856
54,873,825,952
(2,828,194,387) (15,253,509,923)
46,238,939,469 39,620,316,029
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