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🧳 | Scandinavian Airlines Apply for Chapter 11 Flight Continues


Scandinavian Airlines Apply for Chapter 11 Flight Continues

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As of the end of June, the cash balance was SEK 6 billion, and a prolonged strike could have a significant impact on liquidity and financial conditions.

Scandinavian Airlines and some subsidiaries have filed a federal bankruptcy against the Federal Bankruptcy Court in the Southern District of New York, USA ... → Continue reading


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Balance sheet

Balance sheetIsFinancial statementsone of.Balance sheet(English: balance sheets, Abbreviation: B / S) Is also called.


A balance sheet is a company'sAsset-liabilities-Net worthTo represent the state ofDouble entry bookkeepingBy the method calledProfit and loss statementCreated at the same time asShareholder-a creditorOtherStakeholdersProvide information on business conditions to. Also,Ltd.Then.Official gazette-News (Chinese)Or on the internetAnnouncement of financial resultsIs obligatory and will be announced together with the income statement.Generally, it is created at the time of opening, settlement of accounts, and settlement, and it may also be created monthly.An interim balance sheet may be prepared before the settlement of accounts.There is also an emergency balance sheet prepared on a market value basis in procedures such as corporate reorganization and bankruptcy.

As mentioned above, the balance sheet is at one point in the enterpriseAsset,liabilities, And is derived as the difference between the twoNet worthIt shows the amount of money, but the company has grown in size andGoing Concern AssumptionIn the present age when business activities are carried out under the Japanese accounting standards, the amount of assets and liabilities recorded on the balance sheet prepared by Japanese accounting standards does not purely indicate the property status of the company at one time. Not.For exampleAcquisition costDepreciability of machines, buildings, etc. capitalized byTangible fixed assetsIn the futureDepreciationExpenses through, as depreciationProfit and loss statementWill be recorded in.Taking into account the essence of the amount of depreciable property, plant and equipment recorded on the balance sheet based on this series of accounting treatments, the meaning of recording this on the balance sheet by acquisition cost will be depreciation expense in the future. It is believed that it will be found in temporarily accommodating the amount of money for this.In short, the balance sheet functions as a balance sheet to accommodate the gap between the balance sheet and the period attribution of profit and loss in order to perform proper period profit and loss calculation.Financial statementsThat is.If the balance sheet truly represents the financial position of the company, then all assets and liabilitiesMarket priceAnd even moreDeferred assetsIt is necessary not to record assets that do not have property properties such as You need to capture the balance sheet. (Revenue cost approach)

However, the accounting standards of Japan these days areInternational financial reporting standards (IFRS)ConvergenceProgresses,Asset retirement obligationsEtc.Asset Liability ApproachSince the accounts derived from are also recorded, if you focus only on a specific account, it is a direct indication of the property status of the company in itself. Caution must be taken.In this way, Japanese accounting standards areRevenue cost approachas well as the Asset Liability ApproachIn the original sense, because I tried to pursue both of these at the same time eclectically.Clean surplus relationshipHas collapsed.

It's called a balance sheetEnglishBilanz (alone) ・ Billan (Buddha) ・ Bilancio (Yi), etc. as well as European languages,LatinLibraThe origin is libra bilanx which means. This is because the balance sheet is divided into left and right,Debit (debit) "and" on the right "Credit (credit) "is balanced.


The debit has an "asset section", which shows the amount of the asset of the company at a certain time. On the other hand, creditors are divided into "debt" and "net assets". Each of them describes the amount of debt and net assets of the company at a certain point in time. Shareholders first invested in the net assets sectionCapitalas well as the Capital surplusAnd brought about by corporate activitiesProfitFrom the accumulated amount ofdividendDeducted the amount leaked out of the companyretained earningsEtc. are described.

Assets and liabilities are generallyLiquidityFrom highest to lowest. This is called. However,Power companyetc,Tangible fixed assetsFor companies with special accounting rules, such as when the amount is large, is applicable.

Also, the total debit amount and the total credit amount are equal.So, for example, if you look at the credit from the debit, the source of funds for your total assets isForeign capital(Debt)net worthYou can see if it is (net assets).

Laws and regulations

Co., Ltd. is scheduledGeneral Meeting of ShareholdersThe balance sheet must be published without delay after the closing of (Company Law Article 440).

currentAnnouncement of financial resultsIn, there is a relationship of "assets-liabilities = net assets".

Main subjects

The display of each section isb: Article 74 of the Corporate Accounting Regulations - 76 articleStipulated in.

Examples of major balance sheet subjects
AssetPart ofliabilitiesPart of
Net worthPart of

(Note)Consolidated balance sheetUnique, * is mainly.

Balance sheet and management indicators

"× 100" ispercentageIndicates.

  • Current ratio (%) =current assets÷Current liabilities×100 → Short-term payment capability of the company (200% or more is appropriate)
  • Quick ratio (%) = Current assets ÷ Current liabilities x 100 → Immediate solvency (100% or more is appropriate)
  • (%) = Fixed assets ÷ Equity x 100 → net worthAgainstFixed assetRatio (less than 100% is appropriate)
  • = Fixed assets ÷ (Fixed liabilities + Equity capital) → Long-term payability (less than 100% is appropriate)
  • (%) = Equity ÷ Fixed assets x 100 → Fixed ratio of equity capital (100% or more is appropriate)
  • Debt ratio (%) = Debt ÷ Equity x 100 → Ratio of debt to equity (less than 100% is appropriate)
  • (%) = Equity ÷ Debt x 100 → Judge whether debt is appropriate for equity (100% or more is appropriate)
  • Return on equity (%) = Net income ÷ Equity x 100 → The higher this ratio, the greater the profitability
  • Capital adequacy ratio (%) = Equity ÷ Total capital x 100 → The higher this ratio, the more stable the management of the company (40% or more is appropriate)


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