Date:22.06.2016, 15:43 Most small business owners are familiar with this financial statement and understand the basics. There is so much more information than initially meets the eye! Get your tea ready because. just like the balance sheet, this chat is going to be divided into two separate discussions: Well begin with the basics of reading and understanding this financial statement. (Of course we could limit this via a WHERE clause, such as finding the average salary for employees that made more than 50,000.) Essentially SQL iterates through our set of rows (the rows of Employees and sums up the salaries, dividing the by the total number of salaries summed up. Take a look at your financial statements right now to see if net income on your statements match. Why is this? Well if you think back to what we discussed on the balance sheet, you will recall that there were three different sources of funding to purchase company assets. Statoil at the drawing board to save costs on Bressay. The Norwegian State-owned company Statoil and its partner, the Royal Dutch Shell (Shell), are considering all options in order to reduce costs for the development of the heavy crude oil offshore project, Bressay, in the. We look forward to continuing to directly benefit from the financial hedge of our drilling and completion costs that our ownership in Frac Tech provides. Bank of America Merrill Lynch and Citigroup served as financial advisors to Chesapeake, Temasek and RRJ Capital and arranged the transaction financing.