Balance Sheet elements

Assets
I.Non-current Assets (more than 1 year)
1.Intangible assets
Set up costs,developments costs
Patents,trademarks,copyrights,brands
licences,goodwill
Computer software
Advances to intangible assets
2.Tangible assets
Land,buildings
Equipment,machinery,furniture,computers
Vehicles
Advances to tangible assets
3.Long-Term Investments (Financial non current
assets)
Bonds
Common Stock(Shares)
II.Current assets (less than 1 year)
1.Inventories
Raw materials,consumables,office
supply,merchandise,finished goods,work in
progress(WIP),packages
Petty inventories
Advances to inventories
2.Claims(receivables)
Accounts receivable(Clients Notes
receivable,Sundry debtors)
Advances to suppliers for services
Advanced payments to employees
Taxes receivable(VAT deductible)
Interest receivable
Shareholders receivable
3.Short-Term Investments
Bonds,Common Stock(Shares),Future Contracts
4.Cash and Equivalents
Cash at bank(Bank account),cash in hand
Stamps,food tickets,gas tickets
Saving Accounts(Bank deposits)
III.Prepaid Expenses/Prepayments
Rent paid in advance
Subscription to magazines(paid in advance)
Owner’s Equity And Liabilities
I. Owner’s Equity
Share capital(Subscribed and not paid,Paid-in
capital)
Share premium (additional paid in capital)
Reevaluation reserves
Reserves(legal,statutory,other)
Retained earnings(profit/loss from previous
periods)
Current profit or loss
II.Provisions
Litigations
Warranties
III.Liabilities
1.Long-term Liabilities(more than 1 year)
Bank loan
Bonds loans (debenture loans)
Financial leasing
2.Short-Term Liabilities (less than 1 year)
Accounts payable (Suppliers,suppliers for fixed
assets,notes payable,sundry creditors)
Advances from clients
Salaries payable
Taxes payable (profit tax,VAT
collectable,custom taxes)
Short term bank credits,Interest for short-term
credits
Shareholders payable (dividends payable)
IV.Deffered Revenues
Rent received in advance
Subscriptions to magazines(received in advance)