Как читать баланс

The balance sheet is a snapshot of what a company owns and owes at a single point in time.

Активы are divided into current (expected to be used within a year, such as cash and receivables) and non-current (such as property, plants and equipment).

Задолженности are the company’s obligations, again split into current and long-term. The difference between assets and liabilities is shareholders equity, representing the net worth belonging to owners.

By construction, assets always equal liabilities plus equity. Tracking this relationship over time reveals how a company is funding its growth — through debt or through retained earnings and share issues.