Audit and economical analysis

Table 108

Balance sheet elements

Accounting Balance Elements	Description
Assets	Controlling the subject, coming from them in the future are resources derived from previous activities
Private Equity (Capital)	Subsequent to deducting the subject matter
Obligations	In the interest of the other person (creditor) in favor of the debtor (creditor), the exercise of certain work, for example transfer of property, performance of work, payment of money and other obligations, or abstention from a particular act and the debtor is obliged to execute the debtor's obligations

In preparing financial statements for financial analysis, it is necessary to incorporate its elements and substance into a system of indicators for different classifications. These classification marks may include their shape, conversion rate, liquidity. The Long-Term Assets (UMA) section summarizes the sum of fixed assets and intangible assets, slong-term investments, installations, capital investments, long-term receivables and long-term overdue expenses.

Current assets section discloses inventory stocks, future periods, current portion of overdue expense, receivables, cash, short-term financial assets and other current assets.

Private Equity (XS), Equity Sharing Section (UMM) includes charter capital, added capital, backup capital, purchased shares, non-distributed profit (loss of revenue), target revenue and the future costs and payments will be disclosed.

In the liabilities(M) section, the information on long-term and contingent liabilities must be disclosed separately.

Long-term debt to long-term liabilities (UMM) to suppliers and contractors, long-term debt to individual entities, long-term debt to subsidiary and dependent entities, long-term long-term earnings, taxes and mandatory payments, lifetime long-term bank loans, long-term borrowings and other long-term debt payables.

Liabilities to suppliers and contractors on current liabilities (JM), debt to individual subdivisions, debt to related and dependent economic entities, deferred income, taxes and mandatory payments, other liabilities long-term liabilities, receivables, tax payables, insurance premiums, public trust funds, debtors, payables, short-term bank borrowings, short the sum of current liabilities, current liabilities of long-term liabilities and other accounts payable.financial assets, including cash and debt and non-monetary assets of the business entity.

Future economic benefits reflected in assets are the potential, direct and indirect share of the cash flows of the business entity. This share may arise as part of the business of the undertaking.