02.09.2013 Views

eget kapital - Liber

eget kapital - Liber

eget kapital - Liber

SHOW MORE
SHOW LESS

Create successful ePaper yourself

Turn your PDF publications into a flip-book with our unique Google optimized e-Paper software.

EXEMPEL PÅ DE OLIKA POSTERNA<br />

• Eget <strong>kapital</strong>, t.ex.<br />

- Aktie<strong>kapital</strong>, reservfond, balanserad vinst<br />

• Obeskattade reserver, t.ex.<br />

- Periodiseringsfonder, överavskrivningar<br />

• Avsättningar, t.ex.<br />

- Pensionsåtaganden<br />

• Skulder, t.ex.<br />

- Leverantörsskulder, banklån<br />

• Poster inom linjen, t.ex.<br />

- Inteckning i fastighet, borgensåtagande

Hooray! Your file is uploaded and ready to be published.

Saved successfully!

Ooh no, something went wrong!