Munich Personal RePEc Archive

The Indicators from the Financial Structure of the Balance Sheet

ciumag, marin and ciumag, anca (2008): The Indicators from the Financial Structure of the Balance Sheet. Published in: EcoTrend 2008 Economie si Globalizare , Vol. Editia, No. ISBN 978-973-144-205-1 (14 February 2009): pp. 48-52.


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The competition frame of the market economy determines the businesses, which don’t manage to impose themselves through quality, competitiveness and efficiency, and for whom there is not possible a straightness in permissible terms, to become insolvent and, therefore, to be eliminated from the „arena” of the economical life. According to these circumstances, any form is interested, in its highest degree, to obtain detailed information regarding the economic-financial indicators obtained in a financial exercise. These indicators can be calculated on the basis of the data contained in the annual balance sheet, by regrouping and restructuring the positions from the balance sheet, the results account and the appendix form the balance sheet. The main category of analysing indicators that can be calculated is referring to the indicators of financial structure.

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