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Financial statement analysis

THE FINANCIAL STATEMENT:Analisi bilancio
It consists of a balance state, income statement and notes. It is a document required under the Civil Code that is written in a different form depending on the type of business, at the end of the accounting period; It is intended to represent the balance sheet and financial enterprise itself and the result for the year. Values both of the current year (n) and of the previous year (n-1) must be indicated.
BALANCE STATE
It defines the financial situation of a company at a given time and consists of contrasting sections: on the left are the  actives and on the right the passives. It highlights the existing assets at the end of the accounting period. The total of actives and passives is equal.

               ACTIVES: Where we have our money                                                  PASSIVES: to who we owe it

ACTIVE - Activities or investments

n

n-1

PASSIVE

n

n-1

A) CREDITS FROM PARTNERS

B) FIXED ASSETS

material

intangible

financial

C) CIRCULATING ASSETS

I INVENTORIES

II CREDITS

III FINANCIAL ACTIVITIES

IV   CASH AVAILABILITIES

D) ACCRUED INCOME AND PREPAID EXPENSES

(shares of future profits)

   

A) NET ASSETS

I SHARE CAPITAL

II RESERVES

III PROFIT / LOSS

B) PROVISIONS FOR RISKS AND CHARGES

C) DEBTS FOR TFR

D) DEBTS (external sources)

I DEBTS SHORT DEADLINE

II DEBTS MEDIUM / LONG DEADLINE

E) ACCRUED EXPENSES AND DEFERRED INCOME

   

TOTAL €

   

TOTAL €

   

 

 
INCOME STATEMENT
It contains costs and revenues pertaining to the year taken into account in the statement The difference between revenues and costs shows results of operations for the company if it is positive and said useful if not distributed will add to its asset base, if negative is said to be representing loss and decrease the equity.
It highlights the process of formation of the result for the year, and it is prepared in a scale based on a scheme representing frame required representing values and costs of production.
SUPPLEMENTARY NOTE
It plays an explanatory and discussive function of previous reports. It also presents information that does not have a look and reviews the accounting policies applied. Deepening - The Annual Report of Companies - source: startupyourlife