Abridged Balance Sheet 200X: Assets, Equity & Liabilities

Abridged Balance at End of Year 200X

A) Non-current assets

200, (280), (290)

I. Intangible assets

21, (281), (291), 23

II. Tangible assets

22, (282), (292)

III. Investment property

2403, 2404, 2413, 2414, 2423, 2424, 2433, 2434, (2983), (2484), (2933), (2934), (2943), (2944), (2953), (2954)

IV. Investments in group companies and associates

2405, 2415, 2425, 2435, (2485), 250, 251, 252, 253, 254, 2553, 256, 257, 258, (259), 26, (2935), (2945), (2955), (296), (297), (298)

V. Long-term financial investments

474

VI. Deferred tax assets

B) Current assets

580, 581, 582, 583, 584, (599)

I. Non-current assets held for sale

30, 31, 32, 33, 34, 35, 36, (39), 407

II. Stocks

III. Trade receivables and other receivables

430, 431, 433, 434, 435, 436, (437), (490)

1. For sales and services: 558
2. Shareholders (members) required to disburse: 44, 460, 470, 471, 472, (493), 5531, 5533, 544
3. Other debtors: 5303, 5304, 5313, 5314, 5323, 5324, 5333, 5334, (5383), (5384), 5523, 5524, (5933), (5934), (5943), (5944), (5953), (5954)

IV. Investments in group companies and associated short-term

2550, 5305, 5315, 5325, 5335, (5385), 540, 541, 542, 543, 545, 546, 548, (549), 551.5, 525, (5590), 565, 566, (5935), (5945), (5955), (596), (597), (598)

V. Short-term financial investments

480, 5067

VI. Accruals

57

VII. Cash and cash equivalents

TOTAL ASSETS (A + B)

Equity and Liabilities

A-1) Shareholders' equity

I. Capital

100, 101, 102

1. Issued capital: (103), (104)
2. (Capital not required): 110

II. Share premium

112, 113, 114, 115, 119

III. Reservations

(108), (109)

IV. (Shares and holdings in their own heritage)

120, (121)

V. Results of earlier

118

VI. Other contributions of partners

129

VII. Profit for the year

(557)

VIII. (Interim Dividend)

111

IX. Other equity instruments

133, 134, 137

A-2) Adjustments for changes in value

130, 131, 132

A-3) Grants, donations and bequests received

B) Non-current liabilities

14

I. Long-term provisions

II. Long-term debt

1605, 170

1. Amounts owed to credit institutions: 1615, 1625, 171, 172, 173, 174, 1758, 176, 177, 178, 18
2. Other long-term: 1603, 1604, 1613, 1614, 1623, 1624

III. Payable to group and associated long-term

479

IV. Deferred tax liabilities

C) Current liabilities

585, 586, 587, 588, 589

I. Liabilities associated with non-current assets held for sale

499, 529

II. Short-term provisions

III. Current liabilities

5105, 520, 526

1. Debt to credit institutions: 1750, (190), (192), 194, 500, 501, 506, 509, 5115, 5125, 5135, 521, 522, 523, 524, 525, 527, 551, 5525, 5530, 5532, 555, 5565, 5566, 5591, 560, 561, 569
2. Other payables: 5103, 5104, 5113, 5114, 5123, 5124, 5133, 5134, 5523, 5524, 5563, 5564

IV. Amounts owed to group companies and associated short-term

V. Trade creditors and other payables

400, 401, 403, 404, 405, (406), 438

1. Suppliers: 41, 465, 466, 475, 476, 477
2. Other creditors: 485, 568

VI. Accruals

TOTAL EQUITY AND LIABILITIES (A + B + C)