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Assets, liabilities and ownership equity are listed as of a specific date, such as the end of its financial year. A balance sheet is often described as a "snapshot of a company's financial condition". 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href="http://dbpedia.org/resource/Balance_sheet">Balance sheet</a> </h1> </div> </div> <div class="row"> <div class="col"> <div class="text-muted"> An Entity of Type: <a href="http://dbpedia.org/ontology/SoccerClubSeason">soccer club season</a>, from Named Graph: <a href="http://dbpedia.org">http://dbpedia.org</a>, within Data Space: <a href="http://dbpedia.org">dbpedia.org</a> </div> </div> </div> <div class="row pt-2"> <div class="col-xs-9 col-sm-10"> In financial accounting, a balance sheet (also known as statement of financial position or statement of financial condition) is a summary of the financial balances of an individual or organization, whether it be a sole proprietorship, a business partnership, a corporation, private limited company or other organization such as government or not-for-profit entity. Assets, liabilities and ownership equity are listed as of a specific date, such as the end of its financial year. A balance sheet is often described as a "snapshot of a company's financial condition". Of the four basic financial statements, the balance sheet is the only statement which applies to a single point in time of a business's calendar year. </div> </div> </div> </section>   <section> <div class="container-xl"> <div class="row"> <div class="table-responsive"> <table class="table table-hover table-sm table-light"> <thead> <tr> <th class="col-xs-3 ">Property</th> <th class="col-xs-9 px-3">Value</th> </tr> </thead> <tbody> <tr class="odd"><td class="col-2"><a class="uri" href="http://dbpedia.org/ontology/abstract">dbo:abstract</a> </td><td class="col-10 text-break"><ul> <li style="display:none;">El balanç de situació o estat de situació patrimonial és un document comptable que recull de forma ordenada, i en un moment donat del temps, tots els elements de titularitat empresarial i necessaris per a desenvolupar la seva activitat coneguts com a patrimoni empresarial. El balanç de situació forma part dels comptes anuals que les societats deuen dipositar en acabar un exercici comptable al .Cal remarcar que degut al sistema de partida doble l'actiu sempre ha de ser igual al passiu. (ca)</li> <li style="display:none;">Rozvaha (zastarale bilance) je jedním ze základních výkazů účetní závěrky. Tento finanční výkaz podává přehled o majetku podniku (aktivech) a zdrojích jeho krytí (pasivech) v peněžním vyjádření k určitému datu (rozvahovému dni) a umožňuje tak posoudit finanční postavení podniku. Rozvaha se proto také někdy nazývá výkazem o finanční pozici. Na rozdíl od jiných účetních výkazů (například výkazu zisku a ztráty), které zobrazují hodnoty platné za určité období (tokové veličiny), zobrazuje rozvaha hodnoty platné k určitému okamžiku (stavové veličiny). Formálně správně sestavená rozvaha musí splňovat základní bilanční rovnici – tzn. součet aktiv se musí rovnat součtu pasiv. Obsah, rozsah a formu rozvahy určují účetní standardy, podle kterých se výkaz sestavuje (a podle kterých se většinou vede i celé účetnictví). (cs)</li> <li style="display:none;">قائمة الميزانية العمومية (بالإنجليزية: Balance Sheet)‏ هي بيان محاسبي لوحدة اقتصادية ما في تاريخ محدد، يتم الحصول على معلومات مهمة من خلال هذه القائمة المالية وخصوصاً مدى سيولة الوحدة الاقتصادية باستخدام نسب مالية معينة، وتضم ثلالثة عناصر رئيسية: * الأصول. * الخصوم (المطلوبات). * حقوق الملكية. والعمليات المحاسبية اليومية التي تخص عناصر هذه القائمة وغيرها من القوائم، يتم تسجيلها في دفتر اليومية، وترحيلها إلى ما يسمى دفتر الحسابات العام، ومن ثم إلى ميزان المراجعة، لتصل إلى الميزانية العمومية لذلك الأصل في هذه المعلومات دقتها. (ar)</li> <li style="display:none;">Ο ισολογισμός (γνωστός και ως κατάσταση χρηματοοικονομικής θέσης) είναι ένας λογιστικός πίνακας που απεικονίζει τη χρηματοοικονομική κατάσταση μιας επιχείρησης σε μια δεδομένη χρονική στιγμή. Ο ισολογισμός αποτελείται από: * Τα μέσα δράσεως και την περιουσία της επιχείρησης * Τις υποχρεώσεις της επιχείρησης προς τρίτους * Τα ποσά που οι ιδιοκτήτες επένδυσαν σε αυτή με την μορφή εισφορών ή μη αναληφθέντων κερδών. (el)</li> <li style="display:none;">Bilanz (lateinisch bilancia ‚(Balken-)Waage‘; aus lateinisch bi ‚doppelt‘ und lanx ‚Schale‘) ist ein in vielen Fachgebieten vorkommender Begriff, worunter allgemein eine nach bestimmten Kriterien gegliederte, summarische und sich ausgleichende Gegenüberstellung von Wertkategorien verstanden wird. (de)</li> <li>In financial accounting, a balance sheet (also known as statement of financial position or statement of financial condition) is a summary of the financial balances of an individual or organization, whether it be a sole proprietorship, a business partnership, a corporation, private limited company or other organization such as government or not-for-profit entity. Assets, liabilities and ownership equity are listed as of a specific date, such as the end of its financial year. A balance sheet is often described as a "snapshot of a company's financial condition". Of the four basic financial statements, the balance sheet is the only statement which applies to a single point in time of a business's calendar year. A standard company balance sheet has two sides: assets on the left, and financing on the right–which itself has two parts; liabilities and ownership equity. The main categories of assets are usually listed first, and typically in order of liquidity. Assets are followed by the liabilities. The difference between the assets and the liabilities is known as equity or the net assets or the net worth or capital of the company and according to the accounting equation, net worth must equal assets minus liabilities. Another way to look at the balance sheet equation is that total assets equals liabilities plus owner's equity. Looking at the equation in this way shows how assets were financed: either by borrowing money (liability) or by using the owner's money (owner's or shareholders' equity). Balance sheets are usually presented with assets in one section and liabilities and net worth in the other section with the two sections "balancing". A business operating entirely in cash can measure its profits by withdrawing the entire bank balance at the end of the period, plus any cash in hand. However, many businesses are not paid immediately; they build up inventories of goods and acquire buildings and equipment. In other words: businesses have assets and so they cannot, even if they want to, immediately turn these into cash at the end of each period. Often, these businesses owe money to suppliers and to tax authorities, and the proprietors do not withdraw all their original capital and profits at the end of each period. In other words, businesses also have liabilities. (en)</li> <li style="display:none;">Bilanco estas librotena dokumento pri la financa stato de ekonomia unuo (ekz. entrepreno aŭ asocio). Ĝi prezentas, kutime en formo de tabelo, la kaj de la entrepreno je la bilanca dato (plej ofte je la fino de financa jaro). Oni distingas inter komerca bilanco (surbaze de kiu estas fiksataj ekz. la pagoj al akciuloj aŭ aliaj posedantoj de la entrepreno) kaj imposta bilanco (surbaze de kiu la entrepreno pagas impostojn). IKEV difinas la terminon jene: "Listo de aktivo kaj pasivo indikanta la grandon de la kapitalo. La formo de bilanco povas esti horizontala kaj tiam la aktivo staras maldekstre kaj la pasivo dekstre, sed ankaŭ vertikala, kiaj estas la plej multaj usonaj bilancoj. Tiukaze la aktivo formas la supran kaj la pasivo la suban parton." (eo)</li> <li style="display:none;">Kontabilitatean, balantza-orria enpresa bateko ondarearen egoera une jakin batean agertzen duen agiri bat da. Balantzak enpresak daukan ondarearen zerrenda zehazten du, ondare hau sortu duten finantza-baliabideekin batera. Aktiboa, pasiboa, finantzaketa-taula, eta galera-irabaziak barneratzen ditu. Aktiboa finantzaketa-taulako fluxuen batura baino handiagoa denean, galerak egongo dira, eta txikiagoa denean, irabaziak. Ondare garbia, finantzaketa-taulako fluxuak gehi galera-irabaziak izango da. Balantzak hiru atal bereizten ditu: * aktiboa: enpresak daukana da (eraikinak, makinak, dirua, ...), etorkizunean enpresari etekinak emango dizkio erabiltzeagatik, (makineriaren kasuan) saltzeagatik edo trukatzeagatik. * pasiboa: enpresak dituen betebeharrak dira, eskuarki ekonomikoak izaten dira, bere aktiboa osatzeko erabili dituen kanpoko baliabideak edo dituen zorrek osatzen dutelako (maileguak, herri-ogasunari zor zaiona...). * ondare garbia: aktiboa osatzeko erabilitako funts berekiak (bazkideen ekarpena edo kapitala, baltzuak eraturiko erreserbak...) osatzen dute. Balantzak orekazko egoera bat islatu behar du: batetik, aktiboa eta bestetik pasiboa eta ondare garbia, berdinak izan behar dira zenbatekoz, finantza-baliabideak (pasiboa eta ondare garbia) ondarea (aktiboa) osatzeko erabili behar baitira. Oreka honi kontabilitate-ekuazio deritzo. Aktiboan nahiz pasiboan elementuak sailkatuta agertzen dira haien ezaugarrien arabera, ondare-masak osatzeko. Horrela, aktiboan aktibo korrontea eta ez-korrontea bereizten dira, eta pasiboan ere berdin, elementuen likidotasuna urtebete baino laburragoa denean aktibo ez-korrontea izanik eta urte bete baino gehiago denean aktibo korrontea izanik. Hiru adigai haiek formula honen bidez kalkulatu daitezke: Ondare garbia = Aktiboa - Pasiboa (eu)</li> <li style="display:none;">El balance general, balance de situación o estado de situación patrimonial es un informe financiero contable que refleja la situación económica y financiera de una empresa en un momento determinado. El estado de situación financiera se estructura a través de tres conceptos patrimoniales, el activo, el pasivo y el patrimonio neto, desarrollados cada uno de ellos en grupos de cuentas que representan los diferentes elementos penales. El activo incluye todas aquellas cuentas que reflejan los valores de los que dispone la entidad. Todos los elementos del activo son susceptibles de traer dinero a la empresa en el futuro, bien sea mediante su uso, su venta o su cambio. Por el contrario, el pasivo: muestra todas las obligaciones ciertas del ente y las contingencias que deben registrarse. Estas obligaciones son naturalmente económicas: préstamos, compras con pago diferido, entre otros El patrimonio neto puede calcularse como el activo menos el pasivo y representa los aportes de los propietarios o accionistas más los resultados no distribuidos. Del mismo modo, cuando se producen resultados negativos (pérdidas), harán disminuir el Patrimonio Neto. El patrimonio neto o capital contable muestra también la capacidad que tiene la empresa de autofinanciarse. (es)</li> <li style="display:none;">Ráiteas a léiríonn luach a de réir na gcuntas, ar dháta áirithe, is ea clár comhardaithe. Ráiteas de na sócmhainní, de na agus den chaipiteal atá ag gnólacht ar dháta áirithe is ea é. Caithfidh comhlacht clár comhardaithe a chur ar fáil ag deireadh na bliana a thaispeánfaidh na sócmhainní agus na fiacha atá ag an chomhlacht. Bíonn an clár comhardaithe mar a bheadh grianghraf ann de staid an ghnólachta. Is iad cuntais deiridh an ghnólachta na gearr-ráitis airgeadais a chuirtear ar fáil, ag deireadh gach bliain trádála de ghnáth. Sna bunchuntais deiridh bíonn: • Cuntas trádála • Cuntas brabúis agus caillteanais • Clár comhardaithe (ga)</li> <li style="display:none;">L'état de la situation financière (terme officiel des normes internationales IFRS, aussi appelé bilan comptable) est un état financier qui synthétise à un moment donné ce que l'entreprise possède, appelé l'« actif » (terrains, immeubles, etc.) et ses ressources, appelées le « passif » (capital, réserves, crédits, etc.). Le bilan est l'un des documents composant les états financiers. (fr)</li> <li style="display:none;">Di dalam akuntansi keuangan, Neraca atau laporan posisi keuangan (bahasa Inggris: balance sheet atau statement of financial position) adalah bagian dari laporan keuangan suatu entitas yang dihasilkan pada suatu periode akuntansi yang menunjukkan posisi keuangan (kekayaan, kewajiban, dan modal) dari suatu entitas tersebut pada akhir periode tersebut. Laporan Posisi Keuangan akan menjadi dasar perusahaan dalam menghasilkan keputusan bisnis. Neraca terdiri dari tiga unsur, yaitu aset, liabilitas, dan ekuitas yang dihubungkan dengan persamaan akuntansi berikut: * aset = liabilitas + ekuitas Informasi yang dapat disajikan di neraca antara lain posisi sumber kekayaan entitas dan sumber pembiayaan untuk memperoleh kekayaan entitas tersebut dalam suatu periode akuntansi (triwulanan, caturwulanan, semesteran atau tahunan). (in)</li> <li style="display:none;">貸借対照表（たいしゃくたいしょうひょう）とは、財務諸表の一つ。バランスシート（英語: balance sheet、略称: B/S）、財政状態計算書（ざいせいじょうたいけいさんしょ、英: statement of financial position）とも呼ばれる（例: IFRS）。 (ja)</li> <li style="display:none;">Een balans is een overzicht van de bezittingen, de schulden en het eigen vermogen van een entiteit zoals een onderneming, instelling of persoon, op een bepaald moment. De entiteit kan al of niet een rechtspersoon zijn. (nl)</li> <li style="display:none;">재무상태표(財務狀態表, 영어: statement of financial position) 또는 대차대조표(貸借對照表, 영어: balance sheet: B/S)는 재무제표로서 특정 시점의 기업이 소유하고 있는 경제적 자원(자산), 그 경제적 자원에 대한 의무(부채) 및 소유주 지분(자본)의 잔액을 보고한다. 재무상태표는 기업의 재무구조, 유동성과 지급능력, 영업환경변화에 대한 적응능력을 평가하는 데 필요한 정보를 제공한다. 그러나 자산에 대한 측정기준을 선택하여 적용할 수 있고(예: 유형자산에 대한 원가모형 또는 재평가모형의 선택적용), 가치가 있는 내부창출 무형자산을 비용으로 인식하며(예: 내부창출 브랜드 등은 즉시 비용 인식), 재무상태표에 인식되지 않은 부외 항목이 발생할 수 있는 한계점이 있다. 따라서 기업의 재무상태를 평가할 때 주석으로 공시한 사항도 함께 분석해야 한다. 일반적으로 재무상태표에 표시되는 재무정보들의 기준일인 재무상태표일은 기업의 결산일이며, 때에 따라 반기 또는 분기별로 작성되기도 한다. 재무상태표를 통해서 제공되는 정보는 기업의 재무상태표일 현재의 자산과 부채, 자본의 총계와 그 과목별 내역을 확인할 수 있다. 재무상태표는 일반적으로 복식부기에 의해 작성된 회계정보를 통합하여 만들어지기 때문에 차변의 자산총액과 대변의 부채와 자본총액이 일치하게 된다. (즉, 자산 = 부채 + 자본) 이러한 원리를 라고 한다. (ko)</li> <li style="display:none;">In economia aziendale lo stato patrimoniale è uno dei documenti che insieme al conto economico, rendiconto finanziario e nota integrativa, compone il bilancio d'esercizio. Lo stato patrimoniale definisce la situazione patrimoniale ad una certa data di un'impresa, solitamente esposto in sezioni divise e contrapposte (attivo e passivo). Esempio di Stato Patrimoniale ante D.Lgs. 139/2015 (it)</li> <li style="display:none;">O balanço patrimonial é uma demonstração contábil que tem, por finalidade, apresentar a posição contábil, financeira e econômica de uma entidade (em geral, uma empresa) em determinada data, representando uma posição estática (posição ou situação do patrimônio em determinada data).O balanço patrimonial apresenta os ativos (bens e direitos), passivos (exigibilidades e obrigações) e o patrimônio líquido, que é resultante da diferença entre o total de ativos e o total de passivos.O balanço pode ser considerado como uma igualidade contabilística dividida em dois membros, o primeiro membro é representado pelo ativo, e o segundo membro pelo passivo e capital próprio da empresa. Na contabilidade e no direito, a palavra "balanço" decorre do equilíbrio ou da igualdade expresso nas seguintes fórmulas contábeis: * Patrimônio Líquido = Ativo - Passivo * Aplicações = Origens. O balanço patrimonial é obrigatório para todos os empresários e sociedades com duas exceções previstas (empresários rurais e microempresas) e sua estrutura é uma consequência das partidas dobradas aonde para um ou mais crédito existirá um ou mais débito de mesmo valor. Os "pequenos empresários" são as empresas familiares onde a própria família trabalha nela e não tem empregados contratados, não os se confundindo com os donos de empresa de pequeno porte (EPP). O termo "patrimônio" refere-se ao conjunto de bens, direitos e obrigações. Juntando as duas partes, obtém-se o balanço patrimonial, equilíbrio do patrimônio, igualdade patrimonial. Em sentido amplo, o balanço evidencia a situação patrimonial da empresa em determinada data. (pt)</li> <li style="display:none;">Bilans (łac. bilanx '(waga) o dwóch szalach (talerzach)' od bi- 'podwójny' i lanx dop. lancis 'misa; szala') – zestawienie aktywów i pasywów jednostki sporządzane na początek (bilans otwarcia) i koniec (bilans zamknięcia) okresu sprawozdawczego (obrachunkowego) w organizacjach prowadzących księgowość według zasad tzw. pełnej rachunkowości. Należy do obowiązkowych elementów sprawozdania finansowego. Bilans stanowi fotografię składników majątkowych przedsiębiorstwa i źródeł ich finansowania w określonym momencie. Jest obowiązkowym elementem sprawozdania finansowego i informuje o zasobach kontrolowanych przez jednostkę oraz sposobach ich pozyskania (zobowiązaniach i kapitałach własnych). W międzynarodowych standardach rachunkowości (MSR) zamiast określenia „bilans” funkcjonuje nazwa: „sprawozdanie z sytuacji finansowej” (ang. statement of financial position). MSR nie narzucają (w przeciwieństwie do ustawy o rachunkowości) sztywnego nazewnictwa oraz formy prezentacji danych finansowych jednostki w sprawozdaniu finansowym, stąd też np. spółki notowane na Giełdzie Papierów Wartościowych w Warszawie sporządzające sprawozdania finansowe według MSR często stosują takie określenia jak w ustawie o rachunkowości, to jest „bilans” zamiast „sprawozdanie z sytuacji finansowej”. Jedną z pozycji bilansu jest zysk / strata, wykazywany w drugim obowiązkowym elemencie sprawozdania jakim jest rachunek zysków i strat (rachunek wyników). (pl)</li> <li style="display:none;">En balansräkning är ett dokument som redovisar en organisations tillgångar och skulder vid ett givet tillfälle. Inom redovisning innebär det en sammanställning av samtliga balanskonton i organisationens bokföring. Balansräkningen brukar ställas upp i två kolumner med tillgångar på ena sidan samt skulder och eget kapital (det vill säga hur tillgångarna finansierats) på den andra. Tillgångssidan kallas även aktivsidan och skuldsidan kallas passivsidan. De två sidorna är definitionsmässigt lika, eftersom eget kapital är differensen mellan tillgångar och skulder. Summan av ett företags tillgångar respektive summan av skulder och eget kapital kallas omslutning (balansomslutning). Balansräkningen ger en ögonblicksbild av en organisations ekonomiska ställning vid en viss tidpunkt. I regel upprättas balansräkningen i samband med en årsredovisning av ett aktiebolag på balansdagen (31 december varje år, förutsatt att bolaget har räkenskapsår lika med kalenderår). Företagsledning såväl som externa intressenter kan med hjälp av årsredovisningen räkna fram ett antal olika mått som underlättar bedömningen av företagets finansiella situation och värde. Till några av de vanligaste måtten hör exempelvis: * Likviditet * Soliditet * Räntabilitet på eget kapital (Re) * Räntabilitet på totalt kapital (Rt) (sv)</li> <li style="display:none;">Бухга́лтерский бала́нс (фр. balance букв. «весы» от лат. bilanx «имеющий две весовые чаши») — одна из пяти основных составляющих бухгалтерской отчётности. В соответствии с международными правилами финансовой отчётности, баланс содержит данные об активах, и собственном капитале. В советской, российской, украинской бухгалтерской практике — способ группировки активов и пассивов организации в денежном выражении. Бухгалтерский баланс характеризует имущественное и финансовое состояние организации в денежной оценке на отчётную дату. В соответствии с МСФО баланс состоит из трёх частей: активов, и . В основном, статьи баланса по традиции следуют друг за другом в порядке ликвидности, хотя есть исключения. Основное свойство баланса состоит в том, что суммарные активы всегда равны сумме обязательств и собственного капитала. Активы показывают, какие средства использует организация, а обязательства и собственный капитал показывают, кто предоставил эти средства и в каком размере. Все ресурсы, которыми обладает предприятие, могут быть предоставлены либо собственниками (капитал), либо кредиторами (обязательства). Поэтому сумма требований кредиторов вместе с требованиями владельцев должна быть равна сумме активов. Это также обусловлено тем, что при отражении операций на счетах в балансе соблюдается принцип двойной записи. Представление текущей информации об имуществе хозяйствующего субъекта в виде бухгалтерского баланса является одним из основополагающих методов бухгалтерского учёта. Бухгалтерский баланс не отражает движения средств и фактов осуществления конкретных хозяйственных операций, но показывает финансовое состояние хозяйствующего субъекта в определённый момент времени. Сущность баланса (как метода) состоит в том, что данные о стоимости имущества хозяйствующего субъекта на интересующую дату группируются определённым образом, позволяющим провести финансовый анализ и получить прогнозы на будущее. (ru)</li> <li style="display:none;">財務狀況表，也叫做資產負債表（GAAP舊制：Balance Sheet；IFRS制：Statement of Financial Position），為會計、或簿記實務上的財務報表之一，與損益表（綜合損益表）、現金流量表、權益變動表並列企業四大常用財務報表。在財務會計中，資產負債表或財務狀況表是個人或組織的財務餘額的摘要，無論是個人獨資企業、商業合夥企業、公司、私人有限公司還是其他組織（如政府）、營利實體。資產負債表利用會計平衡原則，將合乎會計原則的資產、負債、股東權益交易科目分為「資產」和「負債及股東權益」兩大區塊，在經過分錄、、、試算、等等會計程序後，以特定日期的靜態企業情況為基準，濃縮成一張報表。其報表功用除了企業內部除錯、經營方向、防止弊端外，也可讓所有閱讀者於最短時間了解企業經營狀況。近現代後，世界各地之會計原則經由公報與各種交流設定，漸趨一致。是故，會計成為世界各國企業通用的語言，同樣的，各地資產負債表除了報表所使用文字不儘統一外，模板與基本原則幾乎完全相同。 (zh)</li> <li style="display:none;">Балáнс бухгáлтерський (також балансовий звіт, баланс) — звіт про фінансовий стан підприємства на певну дату, який показує у грошовому еквіваленті його господарські засоби (активи) та джерела їх утворення (зобов'язання і власний капітал). Мета складання балансу ― надання користувачам повної, правдивої, неупередженої інформації про фінансовий стан підприємства на звітну дату. Баланс дає можливість визначити склад та структуру майна підприємства, ліквідність та оборотність засобів, наявність власного та запозиченого капіталу, зміну дебіторської та кредиторської заборгованості та інші показники. Отримання такої інформації ― необхідна умова для прийняття обґрунтованих управлінських рішень, а також для оцінки ефективності вкладень капіталу та ступеня фінансових ризиків. 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href="http://dbpedia.org/resource/Summary">dbr:Summary</a></li> </ul></td></tr><tr class="even"><td class="col-2"><a class="uri" href="http://www.w3.org/1999/02/22-rdf-syntax-ns#type">rdf:type</a> </td><td class="col-10 text-break"><ul> <li><a class="uri" rel="rdf:type" resource="http://www.w3.org/2002/07/owl#Thing" href="http://www.w3.org/2002/07/owl#Thing">owl:Thing</a></li> <li><a class="uri" rel="rdf:type" resource="http://dbpedia.org/ontology/SoccerClubSeason" href="http://dbpedia.org/ontology/SoccerClubSeason">dbo:SoccerClubSeason</a></li> </ul></td></tr><tr class="odd"><td class="col-2"><a class="uri" href="http://www.w3.org/2000/01/rdf-schema#comment">rdfs:comment</a> </td><td class="col-10 text-break"><ul> <li style="display:none;">El balanç de situació o estat de situació patrimonial és un document comptable que recull de forma ordenada, i en un moment donat del temps, tots els elements de titularitat empresarial i necessaris per a desenvolupar la seva activitat coneguts com a patrimoni empresarial. El balanç de situació forma part dels comptes anuals que les societats deuen dipositar en acabar un exercici comptable al .Cal remarcar que degut al sistema de partida doble l'actiu sempre ha de ser igual al passiu. (ca)</li> <li style="display:none;">قائمة الميزانية العمومية (بالإنجليزية: Balance Sheet)‏ هي بيان محاسبي لوحدة اقتصادية ما في تاريخ محدد، يتم الحصول على معلومات مهمة من خلال هذه القائمة المالية وخصوصاً مدى سيولة الوحدة الاقتصادية باستخدام نسب مالية معينة، وتضم ثلالثة عناصر رئيسية: * الأصول. * الخصوم (المطلوبات). * حقوق الملكية. والعمليات المحاسبية اليومية التي تخص عناصر هذه القائمة وغيرها من القوائم، يتم تسجيلها في دفتر اليومية، وترحيلها إلى ما يسمى دفتر الحسابات العام، ومن ثم إلى ميزان المراجعة، لتصل إلى الميزانية العمومية لذلك الأصل في هذه المعلومات دقتها. (ar)</li> <li style="display:none;">Ο ισολογισμός (γνωστός και ως κατάσταση χρηματοοικονομικής θέσης) είναι ένας λογιστικός πίνακας που απεικονίζει τη χρηματοοικονομική κατάσταση μιας επιχείρησης σε μια δεδομένη χρονική στιγμή. Ο ισολογισμός αποτελείται από: * Τα μέσα δράσεως και την περιουσία της επιχείρησης * Τις υποχρεώσεις της επιχείρησης προς τρίτους * Τα ποσά που οι ιδιοκτήτες επένδυσαν σε αυτή με την μορφή εισφορών ή μη αναληφθέντων κερδών. (el)</li> <li style="display:none;">Bilanz (lateinisch bilancia ‚(Balken-)Waage‘; aus lateinisch bi ‚doppelt‘ und lanx ‚Schale‘) ist ein in vielen Fachgebieten vorkommender Begriff, worunter allgemein eine nach bestimmten Kriterien gegliederte, summarische und sich ausgleichende Gegenüberstellung von Wertkategorien verstanden wird. (de)</li> <li style="display:none;">L'état de la situation financière (terme officiel des normes internationales IFRS, aussi appelé bilan comptable) est un état financier qui synthétise à un moment donné ce que l'entreprise possède, appelé l'« actif » (terrains, immeubles, etc.) et ses ressources, appelées le « passif » (capital, réserves, crédits, etc.). Le bilan est l'un des documents composant les états financiers. (fr)</li> <li style="display:none;">貸借対照表（たいしゃくたいしょうひょう）とは、財務諸表の一つ。バランスシート（英語: balance sheet、略称: B/S）、財政状態計算書（ざいせいじょうたいけいさんしょ、英: statement of financial position）とも呼ばれる（例: IFRS）。 (ja)</li> <li style="display:none;">Een balans is een overzicht van de bezittingen, de schulden en het eigen vermogen van een entiteit zoals een onderneming, instelling of persoon, op een bepaald moment. De entiteit kan al of niet een rechtspersoon zijn. (nl)</li> <li style="display:none;">In economia aziendale lo stato patrimoniale è uno dei documenti che insieme al conto economico, rendiconto finanziario e nota integrativa, compone il bilancio d'esercizio. Lo stato patrimoniale definisce la situazione patrimoniale ad una certa data di un'impresa, solitamente esposto in sezioni divise e contrapposte (attivo e passivo). Esempio di Stato Patrimoniale ante D.Lgs. 139/2015 (it)</li> <li style="display:none;">財務狀況表，也叫做資產負債表（GAAP舊制：Balance Sheet；IFRS制：Statement of Financial Position），為會計、或簿記實務上的財務報表之一，與損益表（綜合損益表）、現金流量表、權益變動表並列企業四大常用財務報表。在財務會計中，資產負債表或財務狀況表是個人或組織的財務餘額的摘要，無論是個人獨資企業、商業合夥企業、公司、私人有限公司還是其他組織（如政府）、營利實體。資產負債表利用會計平衡原則，將合乎會計原則的資產、負債、股東權益交易科目分為「資產」和「負債及股東權益」兩大區塊，在經過分錄、、、試算、等等會計程序後，以特定日期的靜態企業情況為基準，濃縮成一張報表。其報表功用除了企業內部除錯、經營方向、防止弊端外，也可讓所有閱讀者於最短時間了解企業經營狀況。近現代後，世界各地之會計原則經由公報與各種交流設定，漸趨一致。是故，會計成為世界各國企業通用的語言，同樣的，各地資產負債表除了報表所使用文字不儘統一外，模板與基本原則幾乎完全相同。 (zh)</li> <li style="display:none;">Rozvaha (zastarale bilance) je jedním ze základních výkazů účetní závěrky. Tento finanční výkaz podává přehled o majetku podniku (aktivech) a zdrojích jeho krytí (pasivech) v peněžním vyjádření k určitému datu (rozvahovému dni) a umožňuje tak posoudit finanční postavení podniku. Rozvaha se proto také někdy nazývá výkazem o finanční pozici. Na rozdíl od jiných účetních výkazů (například výkazu zisku a ztráty), které zobrazují hodnoty platné za určité období (tokové veličiny), zobrazuje rozvaha hodnoty platné k určitému okamžiku (stavové veličiny). (cs)</li> <li>In financial accounting, a balance sheet (also known as statement of financial position or statement of financial condition) is a summary of the financial balances of an individual or organization, whether it be a sole proprietorship, a business partnership, a corporation, private limited company or other organization such as government or not-for-profit entity. Assets, liabilities and ownership equity are listed as of a specific date, such as the end of its financial year. A balance sheet is often described as a "snapshot of a company's financial condition". Of the four basic financial statements, the balance sheet is the only statement which applies to a single point in time of a business's calendar year. (en)</li> <li style="display:none;">Bilanco estas librotena dokumento pri la financa stato de ekonomia unuo (ekz. entrepreno aŭ asocio). Ĝi prezentas, kutime en formo de tabelo, la kaj de la entrepreno je la bilanca dato (plej ofte je la fino de financa jaro). Oni distingas inter komerca bilanco (surbaze de kiu estas fiksataj ekz. la pagoj al akciuloj aŭ aliaj posedantoj de la entrepreno) kaj imposta bilanco (surbaze de kiu la entrepreno pagas impostojn). (eo)</li> <li style="display:none;">El balance general, balance de situación o estado de situación patrimonial es un informe financiero contable que refleja la situación económica y financiera de una empresa en un momento determinado. El estado de situación financiera se estructura a través de tres conceptos patrimoniales, el activo, el pasivo y el patrimonio neto, desarrollados cada uno de ellos en grupos de cuentas que representan los diferentes elementos penales. (es)</li> <li style="display:none;">Kontabilitatean, balantza-orria enpresa bateko ondarearen egoera une jakin batean agertzen duen agiri bat da. Balantzak enpresak daukan ondarearen zerrenda zehazten du, ondare hau sortu duten finantza-baliabideekin batera. Aktiboa, pasiboa, finantzaketa-taula, eta galera-irabaziak barneratzen ditu. Aktiboa finantzaketa-taulako fluxuen batura baino handiagoa denean, galerak egongo dira, eta txikiagoa denean, irabaziak. Ondare garbia, finantzaketa-taulako fluxuak gehi galera-irabaziak izango da. Balantzak hiru atal bereizten ditu: Hiru adigai haiek formula honen bidez kalkulatu daitezke: (eu)</li> <li style="display:none;">Ráiteas a léiríonn luach a de réir na gcuntas, ar dháta áirithe, is ea clár comhardaithe. Ráiteas de na sócmhainní, de na agus den chaipiteal atá ag gnólacht ar dháta áirithe is ea é. Caithfidh comhlacht clár comhardaithe a chur ar fáil ag deireadh na bliana a thaispeánfaidh na sócmhainní agus na fiacha atá ag an chomhlacht. Bíonn an clár comhardaithe mar a bheadh grianghraf ann de staid an ghnólachta. Is iad cuntais deiridh an ghnólachta na gearr-ráitis airgeadais a chuirtear ar fáil, ag deireadh gach bliain trádála de ghnáth. Sna bunchuntais deiridh bíonn: • Cuntas trádála • Clár comhardaithe (ga)</li> <li style="display:none;">Di dalam akuntansi keuangan, Neraca atau laporan posisi keuangan (bahasa Inggris: balance sheet atau statement of financial position) adalah bagian dari laporan keuangan suatu entitas yang dihasilkan pada suatu periode akuntansi yang menunjukkan posisi keuangan (kekayaan, kewajiban, dan modal) dari suatu entitas tersebut pada akhir periode tersebut. Laporan Posisi Keuangan akan menjadi dasar perusahaan dalam menghasilkan keputusan bisnis. Neraca terdiri dari tiga unsur, yaitu aset, liabilitas, dan ekuitas yang dihubungkan dengan persamaan akuntansi berikut: * aset = liabilitas + ekuitas (in)</li> <li style="display:none;">재무상태표(財務狀態表, 영어: statement of financial position) 또는 대차대조표(貸借對照表, 영어: balance sheet: B/S)는 재무제표로서 특정 시점의 기업이 소유하고 있는 경제적 자원(자산), 그 경제적 자원에 대한 의무(부채) 및 소유주 지분(자본)의 잔액을 보고한다. 재무상태표는 기업의 재무구조, 유동성과 지급능력, 영업환경변화에 대한 적응능력을 평가하는 데 필요한 정보를 제공한다. 그러나 자산에 대한 측정기준을 선택하여 적용할 수 있고(예: 유형자산에 대한 원가모형 또는 재평가모형의 선택적용), 가치가 있는 내부창출 무형자산을 비용으로 인식하며(예: 내부창출 브랜드 등은 즉시 비용 인식), 재무상태표에 인식되지 않은 부외 항목이 발생할 수 있는 한계점이 있다. 따라서 기업의 재무상태를 평가할 때 주석으로 공시한 사항도 함께 분석해야 한다. 일반적으로 재무상태표에 표시되는 재무정보들의 기준일인 재무상태표일은 기업의 결산일이며, 때에 따라 반기 또는 분기별로 작성되기도 한다. 재무상태표를 통해서 제공되는 정보는 기업의 재무상태표일 현재의 자산과 부채, 자본의 총계와 그 과목별 내역을 확인할 수 있다. (ko)</li> <li style="display:none;">O balanço patrimonial é uma demonstração contábil que tem, por finalidade, apresentar a posição contábil, financeira e econômica de uma entidade (em geral, uma empresa) em determinada data, representando uma posição estática (posição ou situação do patrimônio em determinada data).O balanço patrimonial apresenta os ativos (bens e direitos), passivos (exigibilidades e obrigações) e o patrimônio líquido, que é resultante da diferença entre o total de ativos e o total de passivos.O balanço pode ser considerado como uma igualidade contabilística dividida em dois membros, o primeiro membro é representado pelo ativo, e o segundo membro pelo passivo e capital próprio da empresa. (pt)</li> <li style="display:none;">Bilans (łac. bilanx '(waga) o dwóch szalach (talerzach)' od bi- 'podwójny' i lanx dop. lancis 'misa; szala') – zestawienie aktywów i pasywów jednostki sporządzane na początek (bilans otwarcia) i koniec (bilans zamknięcia) okresu sprawozdawczego (obrachunkowego) w organizacjach prowadzących księgowość według zasad tzw. pełnej rachunkowości. Należy do obowiązkowych elementów sprawozdania finansowego. Jedną z pozycji bilansu jest zysk / strata, wykazywany w drugim obowiązkowym elemencie sprawozdania jakim jest rachunek zysków i strat (rachunek wyników). (pl)</li> <li style="display:none;">Бухга́лтерский бала́нс (фр. balance букв. «весы» от лат. bilanx «имеющий две весовые чаши») — одна из пяти основных составляющих бухгалтерской отчётности. В соответствии с международными правилами финансовой отчётности, баланс содержит данные об активах, и собственном капитале. В советской, российской, украинской бухгалтерской практике — способ группировки активов и пассивов организации в денежном выражении. Бухгалтерский баланс характеризует имущественное и финансовое состояние организации в денежной оценке на отчётную дату. (ru)</li> <li style="display:none;">En balansräkning är ett dokument som redovisar en organisations tillgångar och skulder vid ett givet tillfälle. Inom redovisning innebär det en sammanställning av samtliga balanskonton i organisationens bokföring. Balansräkningen ger en ögonblicksbild av en organisations ekonomiska ställning vid en viss tidpunkt. I regel upprättas balansräkningen i samband med en årsredovisning av ett aktiebolag på balansdagen (31 december varje år, förutsatt att bolaget har räkenskapsår lika med kalenderår). * Likviditet * Soliditet * Räntabilitet på eget kapital (Re) * Räntabilitet på totalt kapital (Rt) (sv)</li> <li style="display:none;">Балáнс бухгáлтерський (також балансовий звіт, баланс) — звіт про фінансовий стан підприємства на певну дату, який показує у грошовому еквіваленті його господарські засоби (активи) та джерела їх утворення (зобов'язання і власний капітал). (uk)</li> </ul></td></tr><tr class="even"><td class="col-2"><a class="uri" href="http://www.w3.org/2000/01/rdf-schema#label">rdfs:label</a> </td><td class="col-10 text-break"><ul> <li>Balance sheet (en)</li> <li style="display:none;">ميزانية عمومية (ar)</li> <li style="display:none;">Balanç de situació (ca)</li> <li style="display:none;">Rozvaha (cs)</li> <li style="display:none;">Bilanz (de)</li> <li style="display:none;">Ισολογισμός (el)</li> <li style="display:none;">Bilanco (eo)</li> <li style="display:none;">Balantza-orri (eu)</li> <li style="display:none;">Balance general (es)</li> <li style="display:none;">Clár comhardaithe (ga)</li> <li style="display:none;">Neraca (akuntansi) (in)</li> <li style="display:none;">État de la situation financière (fr)</li> <li style="display:none;">Stato patrimoniale (it)</li> <li style="display:none;">재무상태표 (ko)</li> <li style="display:none;">貸借対照表 (ja)</li> <li style="display:none;">Balans (boekhouden) (nl)</li> <li style="display:none;">Bilans (rachunkowość) (pl)</li> <li style="display:none;">Balanço patrimonial (pt)</li> <li style="display:none;">Бухгалтерский баланс (ru)</li> <li style="display:none;">Balansräkning (sv)</li> <li style="display:none;">Бухгалтерський баланс (uk)</li> <li style="display:none;">資產負債表 (zh)</li> </ul></td></tr><tr class="odd"><td class="col-2"><a class="uri" href="http://www.w3.org/2002/07/owl#sameAs">owl:sameAs</a> </td><td class="col-10 text-break"><ul> <li><a class="uri" rel="owl:sameAs" resource="http://rdf.freebase.com/ns/m.0pkp2" href="http://rdf.freebase.com/ns/m.0pkp2">freebase:Balance sheet</a></li> <li><a class="uri" rel="owl:sameAs" resource="http://d-nb.info/gnd/4006566-2" href="http://d-nb.info/gnd/4006566-2">http://d-nb.info/gnd/4006566-2</a></li> <li><a class="uri" rel="owl:sameAs" resource="http://www.wikidata.org/entity/Q46834" href="http://www.wikidata.org/entity/Q46834">wikidata:Balance sheet</a></li> <li><a class="uri" rel="owl:sameAs" 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