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Item in shareholders' equity and liabilities |
Most probable target in Excel model |
Note |
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Accounts and notes payable |
Non-interest bearing current liabilities |
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Accounts payable |
Non-interest bearing current liabilities |
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Accrual liabilities |
Non-interest bearing current liabilities |
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Accrued expenses |
Non-interest bearing current liabilities |
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Accrued liabilities |
Non-interest bearing current liabilities |
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Accrued taxes payable |
Non-interest bearing current liabilities |
Do not confuse this with deferred tax liabilities. |
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Accumulated deficit |
Retained earnings |
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Accumulated other comprehensive income |
Retained earnings |
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Additional paid in capital |
Other equity |
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Advances received |
Non-interest bearing current liabilities (Advances received) |
In Excel there is an own row for advances received outside of balance sheet so that we can calculate equity ratio. However, in balance sheet you should include this in Non-interest bearing current liabilities. |
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Borrowings |
Long-term / Short-term debt |
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Capital lease obligations |
Other long-term (current) liabilities |
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Capital reserves |
Other equity |
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Capital stock |
Share capital |
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Common Stock |
Share capital |
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Cumulative translation adjustment |
Other equity |
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Currency translation adjustments |
Other equity |
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Current liabilities |
- |
Either this is a sum item that is not imputted to Excel or you have to allocate it to different current liabilities. |
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Current portion of long-term debt |
Short-term debt |
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Deferred income |
Non-interest bearing current liabilities |
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Deferred income taxes |
Deferred tax liabilities |
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Deferred tax liabilities |
Deferred tax liabilities |
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Deferred tax liability |
Deferred tax liabilities |
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Deferred taxes |
Deferred tax liabilities |
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Employee related liabilities |
Other long-term / current liabilities |
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Financial lease commitments |
Other long-term / short-term liabilities |
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Financial liabilities |
Long-term / Short-term debt |
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Group equity |
- |
This is most probably a sum item that is not imputted to Excel. |
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Income tax payable |
Deferred tax liabilities |
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Issued and paid-in share capital |
Share capital |
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Legal and statutory reserves |
Other equity |
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Liabilities |
- |
Either this is a sum item that is not imputted to Excel or you have to allocate it to different liabilities. |
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Loans |
Long-term / Short-term debt |
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Loans payable |
Long-term / Short-term debt |
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Long-term debt |
Long-term debt |
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Long-term financial liabilities |
Long-term debt |
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Long-term interest-bearing liabilities |
Long-term debt |
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Long-term liabilities |
- |
Either this is a sum item that is not imputted to Excel or you have to allocate it to different long-term liabilities. |
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Long-term provisions |
Provisions |
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Minority interest |
Minority interest |
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Minority interests |
Minority interest |
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Minority interests in consolidated companies |
Minority interest |
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Minority stockholder's interest |
Minority interest |
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Miscellaneous long-term liabilities |
Other long-term liabilities |
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Miscellaneous short-term liabilities |
Other current liabilities |
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Negative goodwill |
Other equity |
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Net income |
Retained earnings |
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Net income (loss) |
Retained earnings |
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Net income for the year |
Retained earnings |
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Non-current liabilities |
- |
Either this is a sum item that is not imputted to Excel or you have to allocate it to different short-term liabilities. |
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Notes and loans |
Long-term / Short-term debt |
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Notes and loans, current portion |
Short-term debt |
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Other accounts payable |
Non-interest bearing current liabilities |
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Other accumulated comprehensive income |
Retained earnings |
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Other comprehensive income |
Retained earnings |
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Other current liabilities |
Other current liabilities |
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Other debt |
Other long-term / current liabilities |
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Other liabilities |
Other long-term / current liabilities |
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Other long-term liabilities |
Other long-term liabilities |
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Other long-term provisions |
Provisions |
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Other non-current liabilities |
Other long-term liabilities |
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Other provisions |
Provisions |
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Other reserves |
Other equity |
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Other reserves of the parent company |
Other equity |
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Paid-in surplus |
Other equity |
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Payroll taxes, social security and VAT |
Non-interest bearing current liabilities |
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Pensions and other retirement benefits |
Other long-term / current liabilities |
Usually long-term |
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Pensions costs |
Other long-term / current liabilities |
Usually long-term |
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Preferred stock |
Share capital |
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Provisions |
Provisions |
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Provisions for contingencies and long-term liabilities |
Provisions |
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Provisions for pensions and other post-employment benefits |
Provisions |
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Refundable deposits |
Long-term / Short-term debt |
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Reserves of consolidated companies |
Other equity |
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Restatement reserves |
Other equity |
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Restructuring provisions |
Provisions |
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Retained earnings |
Retained earnings |
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Salaries |
Non-interest bearing current liabilities |
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Share capital |
Share capital |
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Share issue premium |
Other equity |
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Shareholders' equity |
Share capital |
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Shareholders’ equity, group share |
Share capital |
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Shares authorized |
Share capital |
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Shares issued |
Share capital |
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Shares outstanding |
Share capital |
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Shares repurchased |
Shares repurchased |
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Short-term borrowings |
Short-term debt |
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Short-term debt |
Short-term debt |
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Short-term financial liabilities |
Short-term debt |
Or sum item that is not directly imputted to Excel. |
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Short-term liabilities |
Short-term debt |
Or sum item that is not directly imputted to Excel. |
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Short-term provisions |
Provisions |
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Stockholders equity |
Share capital |
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Subsidies and deferred revenues |
Non-interest bearing current liabilities |
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Total current liabilities |
- |
Either this is a sum item that is not imputted to Excel or you have to allocate it to different short-term liabilities. |
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Total debt |
- |
Either this is a sum item that is not imputted to Excel or you have to allocate it to different liabilities. |
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Total group equity |
- |
This is most probably a sum item that is not imputted to Excel. |
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Total liabilities |
Balance sheet total |
Not imputted in Excel (calculated automatically). |
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Total liabilities and group equity |
Balance sheet total |
Not imputted in Excel (calculated automatically). |
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Total liabilities and stockholders’ equity |
Balance sheet total |
Not imputted in Excel (calculated automatically). |
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Total long-term debt |
Long-term debt |
Or sum item that is not directly imputted to Excel. |
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Total long-term liabilities |
Long-term debt |
Either this is a sum item that is not imputted to Excel or you have to allocate it to different long-term liabilities. |
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Total non-current liabilities |
- |
Either this is a sum item that is not imputted to Excel or you have to allocate it to different long-term liabilities. |
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Total provisions |
Provisions |
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Total shareholders' equity |
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This is most probably a sum item that is not imputted to Excel. |
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Total shareholders' equity and liabilities |
Balance sheet total |
Not imputted in Excel (calculated automatically). |
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Trade accounts payable |
Non-interest bearing current liabilities |
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Trade liabilities |
Non-interest bearing current liabilities |
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Trade payables |
Non-interest bearing current liabilities |
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Translation differences |
Other equity |
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Treasury shares |
Share capital |
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Treasury stock |
Share capital |
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