Sample Essay
In addition to performance, financial position is equally important. In the analysis of trends in the balance of the following exhibits (Burt 2007), we see an increase or decrease the various balances within а period of three years.
J Sainsbury plc
Balance Sheet Trend Analysis
|
|
2009-2008 |
2008-2007 |
| Non-current assets |
|
|
| Property. plant and equipment |
5.35% |
3.46% |
| Intangible assets |
3.03’/c |
-5.7 1% |
| Investments in subsidiaries |
|
|
| Investments in joint ventures |
94.59Yc |
51 .02% |
| Available-for-sale Financial assets |
-8.49% |
-22.63% |
| Other receivables |
-18. 18% |
10.00% |
| Derivative financial instruments |
31.00% |
|
| Deferred income tax asset |
|
|
| Recruitment benefit asset |
-495.00% |
495.00% |
|
0.58% |
9.91% |
|
| Current assets |
|
|
|
|
||
| Inventories |
1.17% |
15.42% |
| Trade and other receivables |
-5.34% |
4.57% |
| Derivative financial instruments |
1 375 .009 |
4.00% |
| Cash and cash equivalents |
-12.80% |
-36.26% |
|
-2.48% |
-15.93% |
|
| Non-current assets held br sale |
-8 1 .25% |
348.00% |
|
-7.61% |
-11.24% |
|
|
|
||
| Total assets |
-0.81% |
5.63% |
| Current liabilities |
|
|
| Trade and other payahles |
9. I 2% |
0.57% |
| Bomnvings |
-6.67% |
-55.76% |
| Derivati ye financial instruments |
833.33% |
200.00% |
| Taxes payable |
5.76% |
193.85% |
| Provision |
90.00’YC |
-28.57% |
|
10.07% |
2.54% – |
|
| Net current liabilities |
42.80% |
19.08% |
| Non-current liabilities |
|
|
| Other payables |
3.37% |
169.70% |
| Borrowing |
6.87% |
-2.54% |
| Derivative financial instruments |
-55.56% |
-58.14% |
| Deferred income tax liability |
-70.40% |
91.07% |
| Provisions |
-9.52% |
-8.70% |
| Retirement benefit obligations |
-309.00’/c |
103.00% |
|
831% |
0.88% |
|
|
|
|
|
| Net assets |
-1 1.33% |
13.47% |
| Equity |
|
|
| Called up share capital |
0.4.0% |
0.8 I % |
| Share premium account |
1 .45% |
4.55% |
| Capital redeiupion reserve |
|
1 .49% |
| Other reserves |
138.66% |
245.45% |
| Retained earnings |
4.69% |
8.33% |
| Total equity |
-1 1.33% |
13.47% |
These are model essays please place an order for custom essays, research papers, term papers, thesis, dissertation, case studies and book reports.
