A balance sheet is a fundamental financial statement that provides a snapshot of a company’s financial health at a specific time. It lists a company’s assets, liabilities, and shareholders’ equity. Here’s a sample:
BALANCE SHEET
AS AT………..
- NON CURRENT ASSETS
Property, plant and equipment, and Investment Property
Goodwill
Advances for Capital Assets
Intangible assets
Investments
Investments in associates
Available for sale investments
Receivables and other non-current Assets
Deferred tax assets
TOTAL NON CURRENT ASSETS
- CURRENT ASSETS
Inventories
Trade receivables
Other current assets
Income tax assets
Investments and financial receivables
Cash and cash equivalents
TOTAL CURRENT ASSETS
TOTAL ASSETS ………………………………………………………….
- SHAREHOLDERS’ EQUITY
Share capital
Reserves
Retained earnings
TOTAL SHAREHOLDERS’ EQUITY
- NON CURRENT LIABILITIES
Interest-bearing loans and short-term borrowings
Employee benefits liabilities
Provisions
Deferred tax liabilities
TOTAL NON CURRENT LIABILITIES
- CURRENT LIABILITIES
Banks overdrafts and short-term borrowings
Interest-bearing loans and short-term borrowings
Trade payables
Provisions
Income tax liabilities
Other liabilities
TOTAL CURRENT LIABILITIES
TOTAL LIABILITIES
TOTAL SHAREHOLDERS’ EQUITY AND LIABILITIES ……………………………..