liability side of the balance-sheet

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• Balance Sheet — A financial statement that summarizes a company s assets, liabilities and shareholders equity at a specific point in time. These three balance sheet segments give investors an idea as to what the company owns and owes, as well as the amount… …   Investment dictionary

• balance sheet — an important business document that shows what a business owns and owes as of the date shown. Essentially a balance sheet is a list of business assets and their cost on one side and a list of liabilities and owners equity (investment in the… …   Financial and business terms

• Off-balance-sheet — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

• Liability — A financial obligation, or the cash outlay that must be made at a specific time to satisfy the contractual terms of such an obligation. The New York Times Financial Glossary * * * liability li‧a‧bil‧i‧ty [ˌlaɪəˈbɪlti] noun liabilities PLURALFORM …   Financial and business terms

• liability — 1) In the broad legal sense, responsibility or obligation. For example, a person is liable to pay his debts, under the law; 2) In accounting, any debt owed by an individual or organization. Current, or short term, liabilities are those to be paid …   Financial and business terms

• Liability — A company s legal debts or obligations that arise during the course of business operations. Liabilities are settled over time through the transfer of economic benefits including money, goods or services. Recorded on the balance sheet (right side) …   Investment dictionary

• Liability-driven investment strategy — The liability driven investment strategy (LDI) is an investment strategy of a company based on its risk tolerance, the company s ethics and the target return. The target return is usually linked to an index or combination of indices of the sector …   Wikipedia

• Non-Interest-Bearing Current Liability - NIBCL — A category of debt entered on the liabilities side of a balance sheet under current liabilities. While a NIBCL is debt, representing a sum of money that the company owes and must pay within one year, it does not require interest payments. Here… …   Investment dictionary

• Health care reform in the United States — ] Current estimates put U.S. health care spending at approximately 16% of GDP. [http://www.cms.hhs.gov/NationalHealthExpendData/25 NHE Fact Sheet.asp#TopOfPage National Health Expenditure Data: NHE Fact Sheet, ] Centers for Medicare and Medicaid… …   Wikipedia

• T-Model — The T Model is a formula that states the returns earned by holders of a company s stock in terms of accounting variables obtainable from its financial statements [ Estep, Preston W., A New Method For Valuing Common Stocks , Financial Analysts… …   Wikipedia

• capital structure — The makeup of the liabilities ( liability) and stockholders equity side of the balance sheet, especially the ratio of debt to equity and the mixture of short and long maturities ( maturity). Bloomberg Financial Dictionary * * * capital structure… …   Financial and business terms