THE BALANCE SHEET, INFORMATION SOURCE FOR DETERMINING THE FINANCIAL POSITION OF ENTITIES LISTED AT THE STOCK EXCHANGE IN BUCHAREST

The present paper presents aspects related to the financial position of 74 companieslisted at the Stock exchange in Bucharest. Different points of view regarding the connectionbetween the balance sheet and the financial position of economic entities in general are presentedalong the first part of the paper. To continue, we presented a case study about the balance sheetelements for entities rated at the Stock Market in Bucharest, according to the stock capitalization ofTop 100 issuers. Based on data from the 2011 balance sheet, certain structure rates of assets andliabilities were determined. The values obtained as a result of structure rate calculation werecompared to the normal values from the industrial branch. Conclusions focus on determining thefinancial position of elements from the balance sheet for the presented economic entities.