Parameter allocation - Balance sheet liabilities

Usage instructions and tips

1. If you have any doubts about any item, you can always ask from us. Very often a parameter with same name should be allocated to different item depending on company and situation. I.e., even though there are many common rules, there are many situations that have to be solved case-by-case. 2. Sometimes it is difficult to say only based on balance sheet information how to handle an item. In these cases Notes to financial statementsmay tell you the answer. 3. Size matters, especially relative size. It is not very relevant where to put 10 millions in the balance sheet if it totals to 10 billions. So the bigger the item, the more it has relevance and more you should consider it.

Parameters
Item in shareholders' equity and liabilities Accounts and notes payable Accounts payable Accrual liabilities Accrued expenses Accrued liabilities Accrued taxes payable Accumulated deficit Accumulated other comprehensive income Additional paid in capital Advances received Most probable target in Excel model Non-interest bearing current liabilities Non-interest bearing current liabilities Non-interest bearing current liabilities Non-interest bearing current liabilities Non-interest bearing current liabilities Non-interest bearing current liabilities Retained earnings Retained earnings Other equity Non-interest bearing current liabilities (Advances received) Long-term / Short-term debt Do not confuse this with deferred tax liabilities. Note

In Excel there is an own row for advances recei sheet so that we can calculate equity ratio. How should include this in Non-interest bearing curre

Borrowings

Capital lease obligations Capital reserves Capital stock Common Stock Cumulative translation adjustment Currency translation adjustments Current liabilities Current portion of long-term debt Deferred income Deferred income taxes Deferred tax liabilities Deferred tax liability Deferred taxes Employee related liabilities Financial lease commitments Financial liabilities Group equity Income tax payable Issued and paid-in share capital Legal and statutory reserves Liabilities Loans Loans payable Long-term debt Long-term financial liabilities

Other long-term (current) liabilities Other equity Share capital Share capital Other equity Other equity Short-term debt Non-interest bearing current liabilities Deferred tax liabilities Deferred tax liabilities Deferred tax liabilities Deferred tax liabilities Other long-term / current liabilities Other long-term / short-term liabilities Long-term / Short-term debt Deferred tax liabilities Share capital Other equity Long-term / Short-term debt Long-term / Short-term debt Long-term debt Long-term debt

Either this is a sum item that is not imputted to E allocate it to different current liabilities.

This is most probably a sum item that is not imp

Either this is a sum item that is not imputted to E allocate it to different liabilities.

Long-term interest-bearing liabilities Long-term debt Long-term liabilities Long-term provisions Minority interest Minority interests Provisions Minority interest Minority interest

Either this is a sum item that is not imputted to E allocate it to different long-term liabilities.

Minority interests in consolidated companies Minority stockholder's interest Miscellaneous long-term liabilities Miscellaneous short-term liabilities Negative goodwill Net income Net income (loss) Net income for the year Non-current liabilities Notes and loans Notes and loans, current portion Other accounts payable Other accumulated comprehensive income Other comprehensive income Other current liabilities Other debt Other liabilities Other long-term liabilities Other long-term provisions Other non-current liabilities Other provisions Other reserves Other reserves of the parent company Paid-in surplus Payroll taxes, social security and VAT Pensions and other retirement benefits Pensions costs Preferred stock Provisions

Minority interest Minority interest Other long-term liabilities Other current liabilities Other equity Retained earnings Retained earnings Retained earnings Long-term / Short-term debt Short-term debt Non-interest bearing current liabilities Retained earnings Retained earnings Other current liabilities Other long-term / current liabilities Other long-term / current liabilities Other long-term liabilities Provisions Other long-term liabilities Provisions Other equity Other equity Other equity Non-interest bearing current liabilities Other long-term / current liabilities Other long-term / current liabilities Share capital Provisions Usually long-term Usually long-term

Either this is a sum item that is not imputted to E allocate it to different short-term liabilities.

Provisions for contingencies and long-term liabilities Provisions for pensions and other post-employment benefits Refundable deposits Reserves of consolidated companies Restatement reserves Restructuring provisions Retained earnings Salaries Share capital Share issue premium Shareholders' equity Shareholders equity, group share Shares authorized Shares issued Shares outstanding Shares repurchased Short-term borrowings Short-term debt Short-term financial liabilities Short-term liabilities Short-term provisions Stockholders equity Subsidies and deferred revenues Total current liabilities Total debt Total group equity Total liabilities Total liabilities and group equity Total liabilities and stockholders

Provisions Provisions Long-term / Short-term debt Other equity Other equity Provisions Retained earnings Non-interest bearing current liabilities Share capital Other equity Share capital Share capital Share capital Share capital Share capital Shares repurchased Short-term debt Short-term debt Short-term debt Short-term debt Provisions Share capital Non-interest bearing current liabilities Balance sheet total Balance sheet total Balance sheet total

Or sum item that is not directly imputted to Exce

Or sum item that is not directly imputted to Exce

Either this is a sum item that is not imputted to E allocate it to different short-term liabilities.

Either this is a sum item that is not imputted to E allocate it to different liabilities.

This is most probably a sum item that is not imp

Not imputted in Excel (calculated automatically)

Not imputted in Excel (calculated automatically)

Not imputted in Excel (calculated automatically)

equity Total long-term debt Total long-term liabilities Total non-current liabilities Total provisions Total shareholders' equity Total shareholders' equity and liabilities Trade accounts payable Trade liabilities Trade payables Translation differences Treasury shares Treasury stock Balance sheet total Non-interest bearing current liabilities Non-interest bearing current liabilities Non-interest bearing current liabilities Other equity Share capital Share capital Long-term debt Long-term debt Provisions

Or sum item that is not directly imputted to Exce

Either this is a sum item that is not imputted to E allocate it to different long-term liabilities.

Either this is a sum item that is not imputted to E allocate it to different long-term liabilities.

This is most probably a sum item that is not imp

Not imputted in Excel (calculated automatically)