Tangible Assets:
All physical assets including land, buildings, industrial and commercial equipment, and construction in progress (eg. stadiums, facilities...).
Financial Assets:
Holdings in subsidiary or associated companies, and receivables serving as fixed assets.
Inventory:
Finished products and goods.
Short Term Credit:
Receivables (0-12 months) from customers, members, and specific sector entities (government).
Long Term Credit:
Receivables (>1 year) from customers, members, and specific sector entities (government).
Cash & Cash Equivalents:
Bank, postal deposits, and cash values.
Other Assets:
Other values that cannot be categorized, such as Subscribed Unpaid Capital, Accrued Incomes, and Deferred Charges.
Total Assets:
Sum of all above.
Capital:
Subscribed Capital only.
Short Term Debt:
Debts (0-12 months) towards clubs, suppliers, partners, specific sector entities (government), and financial institutions.
Long Term Debt:
Debts (>1 years) towards clubs, suppliers, partners, specific sector entities (government), and financial institutions.
Reserves & Provisions:
Any type of reserve or provisions: risks, charges or severance pay.
Retained Earnings:
Profit/Loss for the year.
Other Liabilities:
Other values that cannot be categorized, such as Accrued Liabilities and Deferred Incomes.
Total Liabilities:
Sum of all above.