Valt ämnesområde
Balance Sheet
Non-restricted equity (Fritt eget kapital)
I ett aktiebolag ska det egna kapitalet delas upp i: Storleken på det fria egna kapitalet fungerar som en gräns för hur stora utdelningar bolaget får genomföra. Det fria egna kapitalet påverkas av följande händelser:
  • Årets vinst ökar det fria egna kapitalet och årets förlust minskar det fria egna kapitalet.
  • Utdelning minskar det fria egna kapitalet
  • Den del av en nyemission som redovisas som överkursfond ökar det fria egna kapitalet
  • Vid en fondemission minskar det fria egna kapitalet och istället ökar det bundna egna kapitalet.
Installment
Untaxed reservs in fixed assets
Fixed asset
Historical cost
Contingency guarantees
Make a provision
Equation of balance
Loss carried forward
Profit carried forward
Balance sheet total
Balance sheet
Bank loan
Biological asset
Restricted equity
Bank overdraft facilities
Equity
Treasury shares
Contingent asset
Real property
Property mortgage
FIFO - First-In-First-Out
Finance lease
Financial asset
Reserve
Fair value reserv
Receivable
Non-restricted equity
- - - - - - Visas ovan - - - -
Loan capital
Finished goods
Floating charge
Prepaid income and expenses
Investment property
Warranty provision
Average prices
Post-balance sheet events
Non-monetary asset and liability
Intangible fixed asset
Indirect costs in inventory
Obsolescence deduction
Equipment
Cash and bank
Current liabilitiy
Accounts receivable
Inventory purchased
Inventory manufactured
Leases
Accounts payable
Cash and cash equivalents
Long-term liabilities
Land
Land improvements
Machinery
Monetary items
Net assets
Untaxed reserves
Current assets
Products in progress
Carrying amount
Interest.bearing debts
Interest-free debts
Liabilities
Deposit collateral
Asset
Foreign currency
Exchange diference
Stock
Brand
Appropriation of profits