EXPLAIN THE RESULT OF EACH ITEMS

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
Section: Chapter Questions
Problem 1Q
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Question

EXPLAIN THE RESULT OF EACH ITEMS

2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Equity
Capital Stock
Subscription receivable
Add'tl paid-in capital
1.50%
1.21%
0.96%
0.58%
0.52%
0.86%
0.83%
0.79%
0.80%
0.82%
-0.02%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
7.78%
8.38%
7.59%
4.69%
4.70%
6.40%
6.52%
5.67%
4.51%
6.06%
Other reserve
0.00%
0.00%
0.00%
1.00%
0.89%
1.48%
1.42%
1.36%
0.00%
0.70%
Cumulative Translation adj.
-0.03%
0.38%
0.52%
0.44%
-0.23%
0.20%
0.23%
0.22%
0.18%
0.09%
Of foreign subsidiaries
Remeasurement loss of net
-0.84%
-0.51%
-0.27%
-0.52%
-0.66%
-0.59%
-0.59%
-0.61%
-0.70%
-0.70%
defited benefit plan
Unrealized gain on change
0.01%
0.01%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
in FV
Comprehensive loss on
-0.05%
0.01%
0.07%
-0.03%
-0.07%
-0.02%
-0.02%
-0.02%
-0.04%
-0.04%
derivative liability
Excess of cost over CV of
-2.96%
-2.40%
-1.59%
-0.96%
-0.96%
-1.57%
-1.48%
-1.39%
-1.43%
-1.47%
NCI acquired
Retained earnings -
25.02%
20.27%
17.57%
10.67%
9.49%
15.79%
15.17%
14.51%
14.72%
14.94%
appropriated
Retained earnings -
16.03%
18.28%
17.79%
12.74%%
4.68%
12.96%
13.17%
11.29%
11.19%
10.72%
unappropriated
Less cost of common stock
-0.25%
-0.20%
-0.16%
-0.10%
-0.09%
-0.45%
-0.14%
-0.13%
-0.13
-013%
held in treasury
NCI
0.93%
2.00%
1.37%
-0.05%
-0.52
4.83%
0.41%
0.21%
0.03%
0.05%
Senior perpetual securities
0.00%
0.00%
0.00%
0.00%
14.51%
4.83%
5.57%
5.60%
6.15%
8.98%
TOTAL EQUITY
47.14%
47.43%
43.84%
28.47%
32.27%
40.65%
41.10%
37.50%
35.29%
40.03%
TOTAL LIABILITIES AND EQUITY
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
Transcribed Image Text:2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Equity Capital Stock Subscription receivable Add'tl paid-in capital 1.50% 1.21% 0.96% 0.58% 0.52% 0.86% 0.83% 0.79% 0.80% 0.82% -0.02% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 7.78% 8.38% 7.59% 4.69% 4.70% 6.40% 6.52% 5.67% 4.51% 6.06% Other reserve 0.00% 0.00% 0.00% 1.00% 0.89% 1.48% 1.42% 1.36% 0.00% 0.70% Cumulative Translation adj. -0.03% 0.38% 0.52% 0.44% -0.23% 0.20% 0.23% 0.22% 0.18% 0.09% Of foreign subsidiaries Remeasurement loss of net -0.84% -0.51% -0.27% -0.52% -0.66% -0.59% -0.59% -0.61% -0.70% -0.70% defited benefit plan Unrealized gain on change 0.01% 0.01% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% in FV Comprehensive loss on -0.05% 0.01% 0.07% -0.03% -0.07% -0.02% -0.02% -0.02% -0.04% -0.04% derivative liability Excess of cost over CV of -2.96% -2.40% -1.59% -0.96% -0.96% -1.57% -1.48% -1.39% -1.43% -1.47% NCI acquired Retained earnings - 25.02% 20.27% 17.57% 10.67% 9.49% 15.79% 15.17% 14.51% 14.72% 14.94% appropriated Retained earnings - 16.03% 18.28% 17.79% 12.74%% 4.68% 12.96% 13.17% 11.29% 11.19% 10.72% unappropriated Less cost of common stock -0.25% -0.20% -0.16% -0.10% -0.09% -0.45% -0.14% -0.13% -0.13 -013% held in treasury NCI 0.93% 2.00% 1.37% -0.05% -0.52 4.83% 0.41% 0.21% 0.03% 0.05% Senior perpetual securities 0.00% 0.00% 0.00% 0.00% 14.51% 4.83% 5.57% 5.60% 6.15% 8.98% TOTAL EQUITY 47.14% 47.43% 43.84% 28.47% 32.27% 40.65% 41.10% 37.50% 35.29% 40.03% TOTAL LIABILITIES AND EQUITY 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%
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