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ANNUAL ACCOUNTS - Coggle Diagram
ANNUAL ACCOUNTS
Profit and loss account
Income
Cost of sales
Operating expenses
Operating result
Financial expenses
Result before taxes
Income taxes
Net result
Balance sheet
Economic and financial position
Assets
Liabilities
Equity
Assets = Liabilities + Equity
Solvency and liquidity
Equity accounts
Changes in equity
Share capital
Reserves
Accumulated results
Dividends
Owners' investment and financial performance
Income and expense accounts
Income and expenses
Income increases equity
Expenses decrease equity
Net result
Closing at the end of the period
Transfer to accumulated results