long-term liabilities / non-current liabilities
liabilities expected to be paid in a time >1 year, includes bonds with a maturity date >1 year
liabilities expected to be paid within 1 year of the balance sheet date
largely suppliers of goods or services to the business who are not paid at the time of purchase
money that will have to be paid as tax in the future, although payment does not have to be made now
expenses that have accumulated or built up during the accounting year but will not paid until the following year
share premium / paid-in surplus
money made if the company sells shares above their face value
the value written on the bond or share
funds set aside from share capital and earnings, retained for emergencies or other future needs
Current Liabilities on the balance sheet includes:
creditors, planned dividends, deferred taxes
Shareholders' Equity on the balance sheet includes:
the original share capital, share premium, retained earnings, reserves
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