Tecnológico Nacional de México Instituto

Tecnológico de Cancún
Contador Público

Contabilidad Internacional
Traducción

Grupo: B
Unidad 3

Lic. Gómez Trejo Higinio

Alumna: Trujillo Velázquez Beyany

Cancún, Quintana Roo A 5 de junio de 2022

Port resources and stowage Ltda and Subsidiary
1.1 CLASSIFIED CONSOLIDATED STATEMENTS OF FINANCIAL
POSITION
As of December 31, 2016 and December 31, 2015

31.12.16 31.12.15 
Assets MUSD MUSD

Current assets
Cash and cash equivalents 40 19 Other non-financial assets,
currents 128 140 Commercial debtors and other accounts
receivable, currents 5,222 3,057 Accounts receivable from related
entities, currents 3,263 7,036 Inventories 703 871 Current Tax
Assets 76 -

Total curruent assets 9.432 11.123

Non-current assets
Other non-financial, non-current assets 2 1 Property, plant and
equipment 1,671 1,815 Deferred tax assets 244 192
Total non-current assets 1.917 2.008
Total assets 11.349 13.131
CONSOLIDATED FINANCIAL STATEMENTS PORT RESOURCES
AND STOWAGE LTDA. AND SUBSIDIARY∙ DECEMBER 2016
Recursos Portuarios y Estibas Ltda. and Subsidiary
CONSOLIDATED CONSOLIDATED STATEMENTS OF FINANCIAL
POSITIONS CLASSIFIED
As of December 31, 2016 and December 31, 2015

31.12.16 31.12.15 
EQUITY AND LIABILITIES MUSD MUSD

Liabilities
Current liabilities
Commercial and other accounts payable 4,806 4,071 Accounts
payable to related entities, current - 4 Current tax liabilities - 60
Other current non-financial liabilities 479 558
Total current liabilities 5.285 4.693
Total current 5.285 4.693

Heritage
Capital issued 4,809 4,809 Accumulated earnings 1,729 4,118
Other reserves (474) (489)
Equity attributable to the owners of the controller 6,064 8,438
Total assets 6,064 8,438
Total assets and liabilities 11,349 13,131
CONSOLIDATED FINANCIAL STATEMENTS PORT RESOURCES
AND STOWAGE LTDA. AND SUBSIDIARY∙ DECEMBER 2016
Recursos Portuarios y Estibas Ltda. and Subsidiary
1.2 CONSOLIDATED INCOME STATEMENTS BY FUNCTION
For twelve-month periods ending December 31, 2016 and 2015

01.01.16 01.01.15 
31.12.16 31.12.15 
MUSD MUSD

INCOME STATEMENT
Profit (loss)
Income from ordinary activities 44,938 40,533 Cost of sales
(40,004) (34,703)
Gross profit 4,934 5, 830
Administrative expenses (2,932) (3,585) Other gains (losses) 12
(29) Finance costs (21) (21) Exchange differences 131 (217)
Results by adjustment units 21 (27)

Profit, before tax 2,145 1,951

Income tax expense (492) (540)
Profit 1,653 1,411
Profit, attributable to
Profit, attributable to the owners of the controller 1,653 1,411 Profit,
attributable to non-controlling interests - -

Profit 1,653 1,411

 CONSOLIDATED FINANCIAL STATEMENTS PORT RESOURCES
AND STOWAGE LTDA. AND SUBSIDIARY∙ DECEMBER 2016
Recursos Portuarios y Estibas Ltda. and Subsidiary
1.3 CONSOLIDATED COMPREHENSIVE INCOME STATEMENTS
For twelve-month periods ending December 31, 2016 and 2015

01.01.16 01.01.15
31.12.16 31.12.15
MUSD MUSD
COMPREHENSIVE INCOME STATEMENT

Profit 1.653 1.411

Components of another integral result
Losses due to conversion change differences (474) (489)

Total comprehensive result 1,179 922

Comprehensive result attributable to:
Comprehensive result attributable to the owners of the
controlling 1,179 922 Comprehensive result attributable to non-
controlling holdings - -

Total Comprehensive result 1.179 922

CONSOLIDATED FINANCIAL STATEMENTS PORT RESOURCES

AND STOWAGE LTDA. AND SUBSIDIARY∙ DECEMBER 2016

Recursos Portuarios y Estibas Ltda. and Subsidiary 6

 1.4 CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
As of December 31, 2016 and December 31, 2015
issued capital reservations Assets
MUSD for attributable
exchange Accumulated to the owners
differences Total other Gains of the Total
per bookings (Losses) controller patrimony
  conversion MUSD MUSD MUSD MUSD
Statements of Changes in Equity as of December 31, 2016
opening balance
current period
01.01.16 4.809 489 489 4118 8438 8.4
Change in
equity  
Comprehensive
result  
Gain   1,653 1,653 1653
Another
comprehensive   474 474   474 474
result
comprehensive
  474 474 1653 1179 1179
result
dividends   4118 4118 4118
transfer
increment and   489 489 76 565 565
other changes
final balance
current period 4809 474 474 1729 6064 6064
31.12.16
Statements of Changes in Equity as of December 31, 2015
Initial balance
previous period
01.01.15 4.809 364 364 2,783 7228 7228
Change in
equity  
Comprehensive
result  
Gain   1411 1411 1411
Another
comprehensive   489 489   489 489
result
comprehensive
result   489 489 1411 922 922
transfer
increment and 364 364 76 288 288
other changes  
previous end
balance 4809 489 489 4118 8438 8438
31.12.15