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Modelo de balance en ingles
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MODELO DE BALANCE EN INGLÉS
ACTIVE
A) Partners for Uncalled
B) Property
I. Formation expenses
II. intangible assets
- 1. Costs of research and development
- 2. Concessions, patents, licenses, trademarks and similar.
III. Tangible assets
- 3. Other fixtures, tools and furniture
- 4. Advance payments and construction in progress
IV. Investments
1. Shares in group companies
2. Investments in associates.
3. Portfolio of long-term securities
- 4. Loans to Group and associated companies and partners
- a) Loans to Group companies.
- b) Loans to associated companies.
5. Other receivables
6. Deposits and guarantees long term
7. Provisions
C) Expenses Deferred
D) Current assets
I. Partners for expenditure required
II. stock
- 2. Raw materials and other aprovsionamientos
- 3. Work in progress and semi-finished
- 5. By-products, waste and recovered materials 6. Advances 7. Provisions
III. debtors
1. Receivables from sales and services
2. Group companies, associates and partners, debtors
- a) Group companies, debtors.
- b) Associated companies, debtors.
3. Sundry Debtors
4. Personal
5. Public Administration
6. Provisions
IV. Term Investments
1. Shares in group companies
2. Investments in associates
3. Portfolio short-term securities
- 4. Loans to empreas group, associates and partners
- a) Loans to Group companies.
- b) Loans to associated companies.
5. Other receivables
6. Deposits and guarantees short term
7. Provisions
V. Treasury
VI. Accrual
TOTAL (A + B + C + D) ........
PASIVE
A) Equity
I. Capital stock cooperative
II. Revaluation reserve
III. reservations
- 1. Background mandatory reserve
IV. Retained earnings
- 2. Negative results from previous years.
- 3. Aportac. partners for compensation of lost
V. cooperative surplus (positive or negative)
VI. Remunerac. the capital account and return coop. on account given in the exercise
VII. capitalized funds
B) Income Deferred
- 2. positivias Exchange differences
- 3. Other income deferred.
C) Fund education, training and promotion
- D) Provisions for liabilities and charges
- 1. Provisions for obligations to employees.
E) Long-term debt
I. Creditors for long-term temporal Capital
II. Debentures and other securities an · logos
- 1. Non-convertible Debentures
- 3. Other marketable debt securities
- 4. Other long-term holdings
III. Amounts owed to credit institutions
IV. Payable to Group and associated companies and partners
- 1. Amounts owed to group companies
- 2. Payables to associated companies
- 3. Payables to associates
V. Other creditors
- 1. Debts represented by bills payable
- 3. deposits and guarantees long term
VI. Uncalled of equity investments
F) Current Liabilities
I. Creditors for temporary short-term capital
II. Debentures and other similar securities.
- 1. Non-convertible Debentures
- 3. Other marketable debt securities
- 4. Interest on debentures and other securities
- 5. Other short-term contributions
III. Amounts owed to credit institutions
IV. Payables to associated group companies and associates
- 1. Amounts owed to group companies
- 2. Payables to associated companies
- 3. Payables to associates
V. Trade creditors
- 1. Advances received on orders
- 2. payable for purchases or services
- 3. Debts represented by bills payable
VI. Other creditors
- 1. Public Administrations
- 2. Debts represented by bills payable
- 5. Guarantees and deposits received short-term
VII.Provisiones for trading operations
VIII. Accrual
TOTAL (A + B + C + D + E + F) ........
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