四大铁矿财务报告.docx

Rio Annual Report 2013四大矿山税负计算方法均为：Taxation/Consolidated Sales revenue，Rio 2011-2013年税负为：10.69%（2011），1.2%（2012），4.7%（2013）Rio Annual Report 2013年度财务为一到十二月. 单位（百万） Fiscal year is January-December. All values GBP millions.201120122013销售/收入 Sales/Revenue37.76B32.15B32.74B成本(COGS) 包含折旧、损耗（D&A） Cost of Goods Sold (COGS) incl. D&A17.48B17.65B16.47B不包含（ D&A）的销售成本 COGS excluding D&A15.09B14.74B13.41B折旧摊销及费用 Depreciation & Amortization Expense2.38B2.92B3.07B折旧 Depreciation2.19B2.72B2.9B无形资产摊销 Amortization of Intangibles195.87M195.63M163.14M毛利润 Gross Income20.29B14.5B16.26B201120122013销售支出、一般性支出及管理支出（SG&A） SG&A Expense3.41B5.73B5.43B研发成本 Research & Development92.32M155.25M147.78M其他 SG&A Other SG&A3.32B5.57B5.28B其他费用 Other Operating Expense2.93B1.92B2.03B非经常损益 Unusual Expense5.87B10.21B5.39B扣除非经常损益的息税前营业利润 EBIT after Unusual Expense(5.87B)(10.21B)(5.39B)非营业利润（亏损） Non Operating Income/Expense374.28M1.52B(1.11B)非经营性的利息收入 Non-Operating Interest Income71.74M73.21M43.5M附属公司权益（税前） Equity in Affiliates (Pretax)-利息支出 Interest Expense724.23M437.97M554.67M利息总支出 Gross Interest Expense1.03B921.37M1.02B资本化利息 Interest Capitalized307.53M483.41M465.1M税前收益 Pretax Income7.8B(2.2B)1.8B所得税 Income Tax4.02B371.71M1.55B所得税- 现期本币 Income Tax - Current Domestic3.82B2.45B2.62B所得税 - 现期 外币 Income Tax - Current Foreign00-所得税 -国内递延 Income Tax - Deferred Domestic192.13M(2.08B)(1.07B)所得税 - 国外递延 Income Tax - Deferred Foreign00-所得税税额抵免 Income Tax Credits000子公司权益 Equity in Affiliates439.16M666.42M446.55M其他调整 Other After Tax Income (Expense)000综合净收入 Consolidated Net Income4.23B(1.91B)690.3M少数股东损益 Minority Interest Expense585.75M631,079(1.65B)净利润 Net Income3.64B(1.91B)2.34B特殊费用与营运中断 Extraordinaries & Discontinued Operations(6.24M)(4.42M)0特殊费用与资产销售收益（损失） Extra Items & Gain/Loss Sale Of Assets000扣除特殊费用后净收益 Discontinued Operations(6.24M)(4.42M)0非连续性经营活动 Net Income After Extraordinaries3.63B(1.91B)2.34B优先股 Preferred Dividends000普通股摊簿收益 Net Income Available to Common3.64B(1.91B)2.34B基本每股收益 EPS (Basic)1.89-1.031.27基本股 Basic Shares Outstanding1.92B1.85B1.85B摊薄每股收益 EPS (Diluted)1.88-1.031.26摊薄后已发行股份 Diluted Shares Outstanding1.94B1.85B1.86B税息折旧及摊销前利润 EBITDA16.33B9.77B11.87BBHP Annual Report 2013BHP 2012-2013年税负为：10.37%（2012），10.47%（2013）年度财务为一到十二月. 单位（百万）20122013销售/收入32.15B32.74B成本(COGS) 包含折旧、损耗（D&A）17.65B16.47B不包含（ D&A）的销售成本14.74B13.41B折旧摊销及费用2.92B3.07B折旧2.72B2.9B无形资产摊销195.63M163.14M总收益14.5B16.26B20122013销售支出、一般性支出及管理支出（SG&A）5.73B5.43B研发成本155.25M147.78M其他 SG&A5.57B5.28B其他费用1.92B2.03B非经常损益10.21B5.39B扣除非经常损益的息税前营业利润(10.21B)(5.39B)非营业利润（亏损）1.52B(1.11B)非经营性的利息收入73.21M43.5M附属公司权益（税前）-利息支出437.97M554.67M利息总支出921.37M1.02B资本化利息483.41M465.1M税前收益(2.2B)1.8B所得税371.71M1.55B所得税- 现期本币2.45B2.62B所得税 - 现期 外币0-所得税 -国内递延(2.08B)(1.07B)所得税 - 国外递延0-所得税税额抵免00子公司权益666.42M446.55M其他调整00综合净收入(1.91B)690.3M少数股东损益631,079(1.65B)净利润(1.91B)2.34B特殊费用与营运中断(4.42M)0特殊费用与资产销售收益（损失）00非连续性经营活动(4.42M)0扣除特殊费用后净收益(1.91B)2.34B优先股00普通股摊簿收益 (1.91B)2.34B基本每股收益-1.031.27基本股1.85B1.85B摊薄每股收益-1.031.26摊薄后已发行股份1.85B1.86B税息折旧及摊销前利润9.77B11.87BVALE Annual Report 2013VALE 2011-2013年税负为：8.9%（2011），5.41%（2012），17.11%（2013）年度财务为一到十二月. 单位（百万） Fiscal year is January-December. All values GBP millions.201120122013销售/收入 Sales/Revenue102.02B91.27B101.49B成本(COGS) 包含折旧、损耗（D&A） Cost of Goods Sold (COGS) incl. D&A42.8B50.81B53.43B不包含（ D&A）的销售成本 COGS excluding D&A36.47B42.68B44.48B折旧摊销及费用 Depreciation & Amortization Expense6.33B8.13B8.95B折旧 Depreciation-无形资产摊销 Amortization of Intangibles-毛利润 Gross Income59.22B40.46B48.06B201120122013销售支出、一般性支出及管理支出（SG&A） SG&A Expense6.44B6.63B4.08B研发成本 Research & Development2.82B2.89B1.75B其他 SG&A Other SG&A3.62B3.74B2.34B其他费用 Other Operating Expense1.04B4.23B5.06B非经常损益 Unusual Expense(20M)13.99B7.39B扣除非经常损益的息税前营业利润 EBIT after Unusual Expense20M(13.99B)(7.39B)非营业利润（亏损） Non Operating Income/Expense(5.97B)(6.83B)(14.08B)非经营性的利息收入 Non-Operating Interest Income987M244M224M附属公司权益（税前） Equity in Affiliates (Pretax)-利息支出 Interest Expense2.71B3.34B3.68B利息总支出 Gross Interest Expense2.71B3.34B3.68B资本化利息 Interest Capitalized000税前收益 Pretax Income44.07B5.69B14B所得税 Income Tax8.51B(2.6B)15.25B所得税- 现期本币 Income Tax - Current Domestic9.08B4.94B17.37B所得税 - 现期 外币 Income Tax - Current Foreign-0所得税 -国内递延 Income Tax - Deferred Domestic(563M)(7.53B)(2.12B)所得税 - 国外递延 Income Tax - Deferred Foreign-0所得税税额抵免 Income Tax Credits000子公司权益 Equity in Affiliates1.86B1.24B999M其他调整 Other After Tax Income (Expense)000综合净收入 Consolidated Net Income37.41B9.52B(254M)少数股东损益 Minority Interest Expense(406M)(501M)(373M)净利润 Net Income37.81B10.03B119M特殊费用与营运中断 Extraordinaries & Discontinued Operations0(133M)(4M)特殊费用与资产销售收益（损失） Extra Items & Gain/Loss Sale Of Assets000扣除特殊费用后净收益 Discontinued Operations0(133M)(4M)非连续性经营活动 Net Income After Extraordinaries37.81B9.89B115M优先股 Preferred Dividends000普通股摊簿收益 Net Income Available to Common37.81B10.03B119M基本每股收益 EPS (Basic)7.211.940.02基本股 Basic Shares Outstanding5.25B5.11B5.15B摊薄每股收益 EPS (Diluted)7.211.940.02摊薄后已发行股份 Diluted Shares Outstanding5.25B5.11B5.15B税息折旧及摊销前利润 EBITDA58.07B37.73B47.87BFMG Annual Report 2013FMG 2012-2013年税负为：10.48(2012)，8.87%(2013)consolidated income statement综合收益表notes2013 US$m2012 US$m2013百万美元2012百万美元operating sales revenue营业销售收入48120 6716 cost of sales销售成本6(5140)(4008)gross profit毛利润2980 2708 other income其他收入5291 171 other expenses其他费用7(252)(111)profit before income tax and net finamce expenses所得税前利润和净财务费用3019 2768 finance income财政收入833 60 finance expenses财务费用8(586)(565)profit before income tax所得税前利润2466 2263 income tax expense所得税费用9(720)(704)profit for the year after income tax在所得税后本年利润1746 1559 profit for the year is attributable tax本年利润归属税Equity holders of the parent母公司权益持有人1746 1559 Non-controlling interest非控制性权益profit for the year after income tax所得税后本年利润1746 1559 consolidated statement of comprehensive income 综合全面收益表2013百万美元2012百万美元Profit for the year after income tax所得税后本年利润1746 1559 other comprehensive income其他综合收益items that may be reclassified to profit and loss条款可能被重新分类为损益(losses)/gains on crash flow hedges taken to equity21(a)(80)109Gains transferred to the initial carrying amount of hedged items收益转移到被套期