按照国际财务报告准则，工行上半年实现税后利润648.8亿元，同比增长56.75%，成为上半年全球盈利最多的银行。

ICBC's earnings make it the world's most profitable bank.

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因此，研究企业的财务报告信息，看看它们能否反映企业的盈利能力是很有必要的。

Therefore, a deep research on the financial report information has itsnecessity to judge if they can reflect the earning ability of the enterprise.

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2001年度财务报告显示公司已经盈利。

The 2001 annual financial statement shows that the company is having a favorable balance.

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