中文Note解读

Asset = Liability + Equity

FSA:

1. B/S

2. I/S

3. CS/F

4. Comprehensive I/S （I/S + OCI）

5. Statement of change in Equity

B/S

Equity = Capital + Retain Earning 1 + OCI

Retain Earning 1 = Retain Earning 0 + Net Income - Dividend

Net Income = Revenue - Expense

OCI:

1. foreign currency translation adjustment

2. defined benefit plan

3. unrealized Gain/Loss derivative contracts

4. unrealized gain/loss from available-for-sale security

5. [IFRS] changes in the values of long-lived assets

CS/F：

CF/O Operation

CF/I Investment

CF/F Financing