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  3. Mérlegfőösszeg (balance-sheet total)

Mérlegfőösszeg (balance-sheet total)

The company's whole balance-sheet estate — the common total of the asset and the liability side.

The two sides of a balance sheet are equal by definition: the asset side shows what the company has, the liability side what it has it from. Their common total is the balance-sheet total.

It is often used instead of revenue as a size measure, because wealth moves more slowly than one year's turnover. The two do not substitute for each other: a wealthy company can have small revenue, and the reverse.

Where you find it on Felho

The financial table's rows show the balance sheet's parts; the total is the summarising concept above them.

Related pages

  • Fixed assets (befektetett eszközök)
  • Equity (saját tőke)
  • Liabilities (kötelezettségek)

More terms

Adózás előtti eredmény (profit before tax)Exportértékesítés árbevétele (export revenue)Pénzügyi műveletek bevételei (financial income)All terms

Source: Act C of 2000 on Accounting. This is information, not legal or tax advice.

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