| Current Assets | Assets expected to be converted to cash or consumed within one year or operating cycle |
| Non-current Assets | Assets not expected to be converted to cash within one year (PPE, intangibles, goodwill) |
| Goodwill | Excess of purchase price over fair value of net identifiable assets in a business combination |
| Intangible Assets | Non-monetary assets without physical substance (patents, trademarks, copyrights) |
| Property, Plant and Equipment (PPE) | Tangible long-term assets used in operations |
| Current Liabilities | Obligations expected to be settled within one year or operating cycle |
| Non-current Liabilities | Obligations not expected to be settled within one year (long-term debt, pension obligations) |
| Financial Instruments | Contracts creating financial assets for one entity and financial liabilities/equity for another |
| Trading Securities | Securities held for short-term profit; measured at fair value with gains/losses in income |
| Available-for-Sale (AFS) Securities | Securities not classified as trading or HTM; unrealized gains/losses in OCI |
| Held-to-Maturity (HTM) Securities | Debt securities intended to be held until maturity; carried at amortized cost |
| Fair Value Through Profit or Loss (FVPL) | IFRS classification; measured at fair value with changes in income |
| Fair Value Through OCI (FVOCI) | IFRS classification; measured at fair value with changes in OCI |
| Accumulated Other Comprehensive Income (AOCI) | Cumulative OCI reported in equity section of balance sheet |
| Shareholders’ Equity | Residual interest in assets after deducting liabilities |
| Retained Earnings | Cumulative net income minus cumulative dividends |
| Treasury Stock | Company’s own shares repurchased; reduces shareholders’ equity |
| Common-Size Balance Sheet | Each line item expressed as a percentage of total assets |
| Contributed Capital | Amounts received from shareholders for shares issued (par value + additional paid-in capital) |
| Book Value | Carrying amount of an asset or equity on the balance sheet |