IFRS (IAS 1.57) výslovně stanoví, že není předepsán přesný obsah ani struktura rozvahy, pouze její minimální obsah (IAS 1.54). Firma ji proto sestaví dle vlastního úsudku tak, aby informace prezentovala způsobem, který přispěje k porozumění jejích finančních výsledků (IAS 1.55).
IFRS (IAS 1.57) explicitly states that it does not prescribe the exact content or structure of a balance sheet, merely its minimum content (IAS 1.54). Consequently, the entity adds line items and changes their organization if (IAS 1.55) whenever it is relevant to an understanding of its financial position.
Príklady / Examples
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XYZ Inc. / XYZ a.s. |
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X 1,000,000 |
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Assets / Majetek |
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Current assets / Bežný (krátkodobý) majetek |
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Cash and short-term investments / Peníze a krátkodobé investice |
CU[3] 550 |
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Receivables / Pohledávky (Pohledávky z obchodního styku) |
100 |
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Inventory / Zásoby |
150 |
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Accrued & deferred assets / Casove rozlišený a odložený majetek |
50 |
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Total current assets / Bežný majetek celkem |
850 |
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Long lived assets / Dlouhodobý majetek |
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Investments & financial instruments / Investice a financní nástroje |
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Equity investments (stocks) / Majetkové cenné papíry (akcie) |
500 |
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Fixed income investments / Dlužné nástroje |
450 |
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Total investments / Investice celkem |
950 |
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Property, plant and equipment / Hmotný majetek |
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Land, buildings and structures / Budovy a stavby |
1,500 |
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Production machinery & equipment / Výrobní stroje a zarízení |
3,500 |
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Administrative & sales equipment / Správní a obchodní zarízení |
1,400 |
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Accumulated depreciation / Oprávky ke hmotnému majetku |
(1,900) |
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Total property, plant and equipment / Hmotný majetek celkem |
4,500 |
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Intangible assets / Nehmotný majetek |
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Patents and copyrights / Patenty a copyrighty |
200 |
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Goodwill / Goodwill |
300 |
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Accumulated amortization / Oprávky k nehmotnému majetku |
(100) |
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Total intangible assets / Nehmotný majetek celkem |
400 |
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Total long-lived assets / Dlouhodobý majetek celkem |
5,850 |
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Total assets / Majetek celkem |
6,650 |
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Liabilities and equity / Závazky a kapitál (podíl vlastníku) |
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Liabilities / Závazky |
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Current liabilities / Krátkodobé závazky |
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Accounts payable / Závazky z obchodního styku |
200 |
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Accrued liabilities / Časové rozlišení |
50 |
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Total current liabilities / Krátkodobé závazky celkem |
250 |
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Long--term liabilities / Dlouhodobé závazky |
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Loans outstanding / Pujcky |
550 |
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Obligations under capital lease / Závazky spojené s leasingem |
1,150 |
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Bonds outstanding / Dluhopisy |
950 |
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Total long-term liabilities / Dlouhodobé závazky celkem |
2,650 |
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Total liabilities / Závazky celkem |
2,900 |
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Equity / Vlastní kapitál (podíl vlastníku) |
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Common stock at par / Nominální hodnota kmenových akcií |
100 |
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Additional paid--in capital / Emisní ážio |
900 |
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Retained earnings / Nerozdelený zisk |
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Unappropriated RE / Nevyhrazený nerozdelený zisk |
2,300 |
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Appropriated retained earnings / Fondy ze zisku |
100 |
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Total retained earnings / Nerozdelený zisk celkem |
2,400 |
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Non--controlling interest / Podíl minoritních vlastníku |
20 |
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Accumulated OCI / Kumulace OUHV |
80 |
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Total equity / Vlastní kapitál celkem |
3,500 |
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Total liabilities and equity / Závazky a kapitál celkem |
CU 6,650 |
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Príklad (IAS 1.IG 1 - 6) / Example (IAS 1.IG 1 - 7)
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XYZ Group |
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(in thousands of currency units) |
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31 Dec 20X7 |
31 Dec 20X6 |
31 Dec 20X5 |
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ASSETS |
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Non-current assets |
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Property, plant and equipment |
350,700 |
360,020 |
361,730 |
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Goodwill |
80,800 |
91,200 |
100,120 |
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Other intangible assets |
227,470 |
227,470 |
76,720 |
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Investments in associates |
100,150 |
110,770 |
120,360 |
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Available-for-sale financial assets |
142,500 |
156,000 |
120,800 |
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901,620 |
945,460 |
779,730 |
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Current assets |
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Inventories |
135,230 |
132,500 |
125,000 |
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Trade receivables |
91,600 |
110,800 |
122,120 |
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Other current assets |
25,650 |
12,540 |
13,850 |
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Cash and cash equivalents |
312,400 |
322,900 |
328,780 |
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564,880 |
578,740 |
589,750 |
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Total assets |
1,466,500 |
1,524,200 |
1,369,480 |
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EQUITY AND LIABILITIES |
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Equity attributable to equity holders of the parent |
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Share capital |
650,000 |
600,000 |
600,000 |
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Retained earnings |
243,500 |
161,700 |
118,500 |
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Other components of equity |
10,200 |
21,200 |
(400) |
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903,700 |
782,900 |
718,100 |
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Minority interest |
70,050 |
48,600 |
29,900 |
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Total equity |
973,750 |
831,500 |
748,000 |
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Non-current liabilities |
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Long-term borrowings |
120,000 |
160,000 |
180,000 |
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Deferred tax |
28,800 |
26,040 |
19,750 |
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Long-term provisions |
28,850 |
52,240 |
41,730 |
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Total non-current liabilities |
177,650 |
238,280 |
241,480 |
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Current liabilities |
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Trade and other payables |
115,100 |
187,620 |
113,800 |
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Short-term borrowings |
150,000 |
200,000 |
200,000 |
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Current portion of long-term borrowings |
10,000 |
20,000 |
20,000 |
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Current tax payable |
35,000 |
42,000 |
41,000 |
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Short-term provisions |
5,000 |
4,800 |
5,200 |
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Total current liabilities |
315,100 |
454,420 |
380,000 |
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Total liabilities |
492,750 |
692,700 |
621,480 |
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Total equity and liabilities |
1,466,500 |
1,524,200 |
1,369,480 |
[1] For simplicity’s sake, only a single year is presented. A Publisher balance sheet would show the prior year’s ending and beginning balances.
[2] Pro prehlednost je zde prezentován pouze jeden rok. Publikovaná rozvaha by ve skutecnosti prezentovala jak pocátecní, tak konecný stav predchozího roku.
[3] Currency unit (Kc, €, $, £, ¥ …)