Key Components of a Company's Balance Sheet

Company Assets Breakdown

Non-Current Assets

Intangible Fixed Assets

• Industrial property (e.g., patents, software applications)

Tangible Fixed Assets

• Land and Natural Assets: Farms or solar fields
• Structures: Buildings
• Machinery: Industrial machines
• Furniture: Furniture and other materials
• Information Processing Equipment: Computers and electronic packages
• Transport Elements: Vehicles

Long-Term Financial Investments

• Equity Instruments: Long-term investments in company shares and securities
• Long-Term Credits: Non-commercial loans and credits granted
• Credits from Asset Sales: Credits to third parties from the sale of fixed assets
• Long-Term Deposits: Bank balances held for the long term

Current Assets

Stocks

• Merchandise: Products purchased for resale
• Raw Materials: Unfinished materials for production
• Finished Goods: Products manufactured by the company

Receivables

• Clients: Right to collect payment for goods and services provided
• Trade Receivables: Bills of exchange to be collected
• Debtors: Unconditional right to receive payment
• Trade Effects Receivable: Promissory notes from debtors

Short-Term Financial Investments

• Equity Instruments: Temporary investments to achieve performance
• Short-Term Credits: Credits granted for the short term
• Credits from Asset Sales: Short-term credits from the sale of fixed assets
• Short-Term Deposits

Cash and Cash Equivalents

• Cash: Money on hand
• Bank Accounts: Positive credit balance in a current account

Equity and Liabilities Structure

Equity (Net Worth)

• Capital: Owner's contribution
• Share Capital: Partners' contributions
• Reserves: Undistributed profits from previous periods
• Result of the Period: Profit or loss generated during the current period

Non-Current Liabilities

Obligations due in more than one year.

• Long-Term Payables to Suppliers: Amounts owed for fixed assets, payable in more than one year
• Long-Term Bills Payable: Debts formalized in bills of exchange due after one year
• Long-Term Debts with Credit Institutions: Bank loans with a repayment period of more than one year (e.g., a 5-year loan)

Current Liabilities

Obligations due within one year.

• Suppliers: Amounts due to vendors for goods or services
• Trade Payables: Bills of exchange payable to suppliers
• Creditors for Services: Pending payments for services (e.g., a phone bill)
• Commercial Paper Payable: Debts formalized in promissory notes to creditors
• Short-Term Payables to Suppliers: Amounts owed for fixed assets, payable within the year (e.g., furniture payable in 8 months)
• Short-Term Debts with Credit Institutions: Bank loans to be returned within the year (e.g., a loan portion repayable in 6 months)

Common Sources of Company Revenue

• Sales of merchandise
• Revenue from services rendered
• Purchase returns
• Income from leases
• Volume rebates on purchases (rappels)
• Discounts on purchases for prompt payment
• Other financial income