Balance Sheet – English

Balance Sheet – Assets

01. A. Fixed assets
02. I. Intangible assets
03. 1) Capitalized value of formation/reorganization expenses
04. 2) Capitalized value of research and development
05. 3) Concessions, licenses and similar rights
06. 4) Trade-marks, patents and similar assets
07. 5) Goodwill
08. 6) Advances and prepayments on intangible assets
09. 7) Adjusted value of intangible assets
10. II. Tangible assets
11. 1) Land and buildings and rights to immovables
12. 2) Plant and machinery, vehicles
13. 3) Other equipment, fixtures and fittings, vehicles
14. 4) Breeding stock
15. 5) Assets in course of construction
16. 6) Payments on account
17. 7) Adjusted value of tangible assets
18. III. Financial investments
19. 1) Long-term participations in affiliated undertakings
20. 2) Long-term credit to affiliated undertakings
21. 3) Other long-term participations
22. 4) Long-term loan to independent undertakings
23. 5) Other long-term loans
24. 6) Securities signifying a long-term creditor relationship
25. 7) Adjusted value of financial investments
26. B. Current assets
27. I. Inventories
28. 1) Raw materials and consumables
29. 2) Work in progress, intermediate and semi-finished products
30. 3) Animals for breeding and fattening and other livestock
31. 4) Finished products
32. 5) Goods
33. 6) Advances and prepayments
34. II. Liabilities
35. 1) Trade debtors
36. 2) Receivables from affiliated undertakings
37. 3) Receivables from independent undertakings
38. 4) Bills receivable
39. 5) Other receivables
40. III. Securities
41. 1) Participations in affiliated undertakings
42. 2) Other participations
43. 3) Own shares and own partnership shares
44. 4) Securities signifying a creditor relationship for trading purposes
45. IV. Liquid assets
46. 1) Cash, checks
47. 2) Bank deposits
48. C. Accrued and deferred assets
49. 1) Accrued income
50. 2) Accrued expenses
51. 3) Deferred expenses
52. Total assets

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Balance Sheet – Liabilities

53. D. Shareholders’ equity
54. I. Subscribed capital
55. including: ownership shares repurchased at face value
56. II. Subscribed capital unpaid (-)
57. III. Capital reserve
58. IV. Accumulated profit reserve
59. V. Tied-up reserve
60. VI. Revaluation reserve
61. VII. Profit or loss for the year
62. E. Provisions
63. 1) Provisions for forward liabilities
64. 2) Provisions for forward expenses
65. 3) Other provisions
66. F. Liabilities
67. I. Subordinated liabilities
68. 1) Subordinated liabilities to affiliated undertakings
69. 2) Subordinated liabilities to independent undertakings
70. 3) Subordinated liabilities to other economic entities
71. II. Long-term liabilities
72. 1) Long-term loans
73. 2) Convertible bonds
74. 3) Debts on issue of bonds
75. 4) Investment and development credits
76. 5) Other long-term credits
77. 6) Long-term liabilities to affiliated undertakings
78. 7) Long-term liabilities to independent undertakings
79. 8) Other long-term liabilities
80. III. Current liabilities
81. 1) Short-term bank loans
82. including:
83. 2) Other short-term loans
84. 3) Advances received from customers
85. 4) Accounts payable
86. 5) Bills payable
87. 6) Short-term liabilities to affiliated undertakings
88. 7) Short-term liabilities to independent undertakings
89. 8) Other short-term liabilities
90. G. Accrued and deferred liabilities
91. 1) Deferred income
92. 2) Deferred expenses
93. 3) Accrued income
94. Total liabilities

One thought on “Balance Sheet – English

  1. A 34.sorban Liabilities van írva és szerintem Receivables kellene.

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