Abbott Laboratories (ABT)

Statement of Financial Position, Liabilities and Stockholders’ Equity
Quarterly Data

Difficulty: Beginner

The statement of financial position provides creditors, investors, and analysts with information on company’s resources (assets) and its sources of capital (its equity and liabilities). It normally also provides information about the future earnings capacity of a company’s assets as well as an indication of cash flows that may come from receivables and inventories.

Liabilities represents obligations of a company arising from past events, the settlement of which is expected to result in an outflow of economic benefits from the entity.

Abbott Laboratories, Consolidated Statement of Financial Position, Liabilities and Stockholders’ Equity (quarterly data)

USD $ in millions

		Mar 31, 2019		Dec 31, 2018		Sep 30, 2018		Jun 30, 2018		Mar 31, 2018		Dec 31, 2017		Sep 30, 2017		Jun 30, 2017		Mar 31, 2017		Dec 31, 2016		Sep 30, 2016		Jun 30, 2016		Mar 31, 2016		Dec 31, 2015		Sep 30, 2015		Jun 30, 2015		Mar 31, 2015		Dec 31, 2014		Sep 30, 2014		Jun 30, 2014		Mar 31, 2014
	Short-term borrowings
	Trade accounts payable
	Salaries, wages and commissions
	Other accrued liabilities
	Dividends payable
	Income taxes payable
	Current portion of long-term debt
	Current liabilities held for disposition
	Current liabilities
	Long-term debt, excluding current portion
	Post-employment obligations, deferred income taxes and other long-term liabilities
	Non-current liabilities held for disposition
	Non-current liabilities
	Total liabilities
	Preferred shares, one dollar par value, none issued
	Common shares, without par value, issued at stated capital amount
	Common shares held in treasury, at cost
	Earnings employed in the business
	Accumulated other comprehensive loss
	Total Abbott shareholders’ investment
	Noncontrolling interests in subsidiaries
	Total shareholders’ investment
	Total liabilities and shareholders’ investment

Item	Description	The company
Current liabilities	Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.	Abbott Laboratories’s current liabilities declined from Q3 2018 to Q4 2018 but then slightly increased from Q4 2018 to Q1 2019.
Non-current liabilities	Amount of obligation due after one year or beyond the normal operating cycle, if longer.	Abbott Laboratories’s non-current liabilities declined from Q3 2018 to Q4 2018 and from Q4 2018 to Q1 2019.
Total liabilities	Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.	Abbott Laboratories’s total liabilities declined from Q3 2018 to Q4 2018 but then slightly increased from Q4 2018 to Q1 2019.
Total Abbott shareholders’ investment	Total of all stockholders’ equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity’s stockholders’ equity attributable to the parent excludes the amount of stockholders’ equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.	Abbott Laboratories’s total Abbott shareholders’ investment declined from Q3 2018 to Q4 2018 but then increased from Q4 2018 to Q1 2019 exceeding Q3 2018 level.

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Long-term Trends
Analysis
Financial Reporting Quality

Abbott Laboratories (ABT)

Statement of Financial Position, Liabilities and Stockholders’ EquityQuarterly Data

Statement of Financial Position, Liabilities and Stockholders’ Equity
Quarterly Data