Net Interest income of HSBC
HSBC’s net interest income on 2007 is 3,854 million pounds2) and, in takes 37 percent of their total operation income. On 2003, it took 50 percent of their total operation income. Interest income declines about 10 percent.
2) Non-interest income of HSBC
2007, Non-interest income takes about three quarters of their total operation income. Trading income and
income were less than those of 2007. Moreover, Interest expense of 2008 is more than that of 2007. The reason of 2000 was same as 2008. In 2000 & 2008, therefore, EBIT decreased without the decrease in Revenue.
Compared with EBIT of Coca-cola, we can know that EBIT of Coca-cola had been greater than that of PepsiCo except for 2006. We will see the case of 2006 in the part of Netincome. However
(2) Trend income statements
(%) 2009 2008 2007 2006 2005
sales 338 367 191 143 100
gross profit 4 301 409 174 100
operating income -330 254 479 179 100
income before income tax -906 128 482 169 100
netincome -15,685 2,123 7,877 1,120 100
From comparative income statements and trend income statements above, we can see that netincome in 2009 plunged dramatically. However, compare to 2
E. Check the main accounting policies of NHN. Choose one interesting/doubtful accounting policy. Then, comment on the chosen accounting policy. More specifically, is it too aggressive, too conservative or reasonable in terms of the effects on the related accounting information, such as netincome, ending balance of account receivable, etc.?
(1) revaluation of fixed assets
[as of 30.9.2009]
netincome for 3years by using income statement. Before we check, we need to know the numbers about their performance. The important thing is to see the meaning behind the numbers. Because seemingly, it looks good, but the problem we don’t think maybe exists.
Company Content 2006 2007 2008
SK Sales revenue 23,652 27,788 45,737
GS 19,130 21,468 34,424
S-OIL 14,555 15,229 23,000
SK G