Pojasnila za gospodarske družbe

1. BALANCE SHEET

The balance sheet is fundamental financial statement, which discloses the size of assets and liabilities at the and of the financial year for which it is compiled. It shows the size and quality of the company's assets (long-term and current assets), as well as the size and quality of sources of financing (equity as well as debt financing).

1.1 AKTIVA

Active (assets) discloses the size of assets of the business entity.

1.2 PASIVA

Passive (liabilities and equity) discloses the size of liabilities and equity.

2. INCOME STATEMENT

Income statement is fundamental financial statement in which business entities discloses revenues, costs and its business result (net profit and net loss) for the period.

3. INDICATORS