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Companies' balance sheets

Companies have the obligation to file their accounts in the Mercantile Register. The filing of those accounts have several different documents or financial statements, among them the balance sheet of the company.

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The filing of those accounts have several different documents or financial statements: company's balance sheet, profit and loss account, net worth changes status, EFE (Cash Flow Status) - (if applicable) and annual financial report. At INFORMA we do process more than 720,000 balance sheets per year and upload them on our database ; we are the company that most balance sheets purchases and uploads from the sector.

These financial statements are commonly known as annual accounts, accounting statements or balance sheets of the companies, even if one of the documents is specifically the balance sheet of the company.

The balance sheet of a company is the document of the financial statements that show the net worth and economic situation of the company. Balance sheets are formed by assets, net worth and liabilities.

The Balance Sheet


According to the article 36 of the Commercial Code, Assets is the ensemble of goods, rights and other resources economically controlled by the company, resulting from past events from which the company expects to extract future profits.

The main items in the assets are:

Non Current Assets

• Intangible assets
• tangible net worth
• Real-estate investments
• Long term investments in associated and affiliated companies
• Long term financial investments
• Assets by deferred taxes
• Non current commercial debtors

Current Assets

• Non-current assets maintained for sale
• Stocks
• Trade debtors and other receivable accounts
• Short term investments in associated and affiliated companies
• Short term financial investments
• Short term periodifications
• Cash and equivalents


Balance sheet's Liabilities are the current obligations emerged as a consequence of past events whose expiry probably triggers a decrease in the resources that may generate economic profits. Provisions are, therefore, thereby included.

Current liabilities

• Long Term Provisions
• Long term Debts
• Long term debts with associated and affiliated companies
• Liabilities by deferred taxes
• Long term periodifications
• Non current trade creditors
• Long term debts with special characteristics

Non current liabilities

• Liabilities related with non-current assets maintained for sale
• Short term provisions
• Short term debts
• Short term debts with associated and affiliated companies
• Trade creditors and other payable accounts
• Short term periodifications
• Short term debts with special characteristics

Net Worth

Net Worth constitutes the residual amount of the assets of the company once all liabilities have been deducted. It includes the contributions not considered liabilities, made at its constitution or subsequently by its members or owners as well as the cumulative results or other variations affecting it.


• Capital
• Issue premium
• Reserves
• (net worth own shares and participations)
• Results from previous exercises
• Other loans from partners
• Exercise result
• (Interim dividend)
• Other net worth instruments

Value changes adjustments

• Financial assets available for sale
• Coverage operations
• Non-current assets and related liabilities, maintained for sale
• Conversion differences
• Other

Received legacies, grants and subventions

The Balance Sheet

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