Ano ang Balance Sheet: Ang “Net Worth” ng isang Negosyo! (Ikalawang Bahagi)

Almario Jr Mendoza
is a Financial expert in the Philippines

Ibinahagi ko sa unang bahagi ng article na ito ang tungkol sa konsepto ng Balance Sheet at ang nasa current asset na bahagi nito. Narito matatagpuan ang unang bahagi ng aking article:


http://www.buhayofw.com/financial-advice/business-investments/ano-ang-balance-sheet-ang-net-worth-ng-isang-negosyo-53096280a9c99

Financial statements are probably the most important resource for any individual investor. All companies with stock trading on the Philippine Stock Exchange, the United States Stock Exchange (Dow Jones, Nasdaq, S&P, etc. are required to file financial statements with the Securities and Exchange Commission (SEC) each quarter.


Ngayon naman, aking ibabahagi ang mga natitirang bahagi ng Balance Sheet ng sa gayo’y malaman mo kung pano ito tignan at maunawaan mo ang mga nialalaman nito.


NON CURRENT ASSET

    • Property, Plant, and Equipment – Dito nakalagak ang mga pagmamay-ari ng kumpanya gaya ng lamang ng lupain nito, mga factory o plantang kanyang pinatatakbo, at ang mga equipments gaya na lamang mga machineries at robots sa pagproduce ng isang sasakyan para sa isang kumpanya ng sasakyan.

    • Long-Term Investments – Dito nakalagay ang mga investments na pinanghahawakan ng kumpanya na may layong hawakan sa pangmatagalang panahon. Gaya na lamang ng mga Held to Maturity na Bonds na kung saan ay ang intensyon ay ang panghawakan ito hanggang sa ito’y mag-mature at ang intensyon ay ang kumita mula sa interest na ibinabayad nito.

    • Intangible Assets Ito naman ay ang tawag sa mga hindi mahahawakang asset ng isang kumpanya o sa ingles ay tinatawag na “intangible” na kung saan ay may nakatakdang halaga ayon sa mga valuation experts at inaasahang may positibong maidudulot sa cash flow ng kumpanya.

Isang magandang halambawa ng mga kumpanya ay ang trademarks at patent nito. Ito ay may inaaasahang benepisyo sa cash flow at kita ng kumpanya lalong lalo na kung ang ito ay kilala ng madla. Halimbawa ay ang brand value ng Coca-Cola na nagkakahalaga ng US$79.2 billion ayon sa mga valuation experts.


    • Other Noncurrent Assets Dito naman makikita ang iba pang mga asset ng kumpanya na hindi maikategorya sa mga natukoy sa itaas.

LIABILITIES


Ang liabilities ay ang pananagutan ng isang kumpanya o business na nagmula sa kanyang mga nakalipas na transaksyon na kung saan ang settlement ay inaasahang magreresulta sa outflow o kabawasan sa resources ng kumpanya.




Sa madaling salita, ito ay ang mga obligation o pagkakautang ng isang kumpanya na kinakailangan nyang bayaran sa madaling panahon (current) o sa pang-matagalang panahon (non-current).


CURRENT LIABILITIES

    • Trade and Other payables Ito ay ang kabaliktarang ng Trade Receivables na kung saan ang obligation ng pagbabayad ay nasa parte ng kumpanya. Halimbawa nito ay ang mga babayaran sa mga raw materials na ginamit sa paggawa o paghahanda ng produkto o serbisyo.

    • Dividends Payable Ito ay ang mga babayarang dividends na dulot ng pagdedeklara ng kumpanya. Ang dividends ay maaaring sa porma ng cash, property, o dili kaya ay sa porma ng stock dividends.

    • Income Taxes Payable Ang mga negosyo ay taon taon nagbabayad ng buwis.

    • Current Portion of Long-Term Liabilities Ang Long Term Liability gaya ng Bonds na normally ay may maturity na higit sa isang taon ay mailalagay sa kategoryang ito kung ang portion nito ay babayaran o i-sesettle sa loob ng isang taon.

NON-CURRENT LIABILITIES


    • Non-current portion of long-term debt Dito naman ang portion ng hindi pa maisesettle sa isang taon. Halimabawa nito ay kung ang Bonds payable mo ay mag-sesettle in full sa March 2016, ang babayaran para sa taong 2014 ay mailalagay sa current portion samantalang ang payable sa 2015 at 2016 ay kasama na sa non-current portion ng liability.

    • Deferred Tax Liability ito ay ang income tax payable sa mga darating na panahon na dulot ng taxable temporary difference.

Ang deferred tax liability ay nagreresulta kung ang accounting income ay mas mataas kaysa sa taxable income dahil sa timing difference, gaya na lamang kung ang software development cost ay itinuring na parte ng cost (capitalized) at ang isinasaad sa rules ng taxation ay ito’y outright expense. Sa parteng ito ay magkakaraoon ng difference sa pagitan ng accounting at taxable income na magreresulta sa deferred tax liability.


    • Long-Term Obligation to Officers Ito ay ang mga nakalaang bayaran sa hinaharap para sa mga officers ng kumpanya. Ito ay may settlement period na hihigit sa isang taon o sa normal operating cycle.

EQUITY


Ang equity ay ang residual na interest ng mga owners sa kumpanya pagkatapos ibawas ang mga liabilities sa assets.

    • Share Capital Ito ay ang halaga ng stock na fixed sa articles of incorporation na pwedeng i-subscribe at bayaran ng shareholders. Ito ay ang portion ng share capital na bumubuo sa total par o stated value ng shares na inissue. Ang stock ay mahahati sa dalawa – ang common stock at ang preferred stock.

    • Retained Earnings Ang retained earnings naman ang tawag sa cumulative balance ng periodic earnings, dividend distribution, mga errors sa financials, at iba pang mga capital adjustments. Dito naiipon ang lahat ng kinita ng kumpanya na makikita taon taon sa income statement.

    • Treasury Stock Ito ay ang tawag sa own shares na inissue ng kumpanya pero binili ulit nito pero hindi pa for cancelled.

Financial statements are the report card of business.

All that information is available to you, free of charge. Many of the financial statements you need to understand a company are contained in the annual report.

Financial statements are similar to a company's medical charts, and you are the doctor who is employing these charts to determine a diagnosis of the company's financial health.

Here are the key salient financial statements:

Balance sheet

The balance sheet is a snapshot of a company's financial position. The balance sheet reveals a firm's financial resources (their assets) and obligations (their liabilities) at a given moment in time. The asset column determines how well the company has done in handling its finances. On the other hand, the liabilities column does shows to whom and what the company is indebted to.

Income statement

The income statement summarizes a firm's financial transactions over a defined period of time, whether it's a quarter or a whole year. This means the money the company gains/ earns from engaging yourself into productive activities. On the other hand, expenses are the amount of money required to meet the company’s basic needs and other important needs necessary to live to exist. The income statement shows you money coming in (revenues, also known as sales) versus the expenses tied to generating those revenues.

Cash flow statement

Cash flow statements report a company’s inflows and outflows of cash. This is important because a company needs to have enough cash on hand to pay its expenses and purchase assets. While an income statement can tell you whether a company made a profit, a cash flow statement can tell you whether the company generated cash. A company's sole reason for existing is to generate cash that can be distributed to shareholders. This dynamic is called a "positive cash flow."


Your financial statements are the basics of your financial literacy which in turn determines your level of financial intelligence. Financial intelligence is the foundation upon which you can create wealth. Whether you are a new investor, a small business owner, a manager, an executive, a non-profit director, or just trying to keep track of your personal finances, you need to understand how to read, analyse, and create financial statements so you can get a full and accurate understanding how much money there is, how much debt is owed, the income coming in each moth, and the expenses going out the door.


Ngayong alam mo na ang konsepto ng income statement at balance sheet, handa ka nang gamitin ang mga ito upang maihambing ang mga kumpanya at matukoy kung sino ang nakaaangat gamit ang Financial Ratio analysis.



About the author

Almario Jr Mendoza

Currently working in one of the biggest Investment Banks in the world. Has extensive experience in accounting, finance, and investments ranging from Bonds, Money Market, and the Stock Market. A member of Philippine Institute of Certified Public Accountants. A graduate of Ateneo Graduate School of Business and University of Santo Tomas.
Profession: Certified Public Accountant & Certified Securities Specialist (Philippine Stock Exchange)
Philippines , Metro Manila , Taguig City

 

Reply as anonymous (Your real name and picture will not be seen)
Gina Adanza
is in the Philippines
Thank you so much Mr. Jay Mendoza, CPA. Malaking tulong po sa akin ang pamamahagi niyo ng iyong kaalaman.
Gina Adanza
is in the Philippines
Thank you so much Mr. Jay Mendoza, CPA. Malaking tulong po sa akin ang pamamahagi niyo ng iyong kaalaman.
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