Allergan PLC (AGN)

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.

Allergan PLC, Consolidated Statement of Financial Position, Liabilities and Stockholders’ Equity (quarterly data)

USD $ in thousands

		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		Dec 31, 2013		Sep 30, 2013		Jun 30, 2013		Mar 31, 2013
	Accounts payable and accrued expenses
	Income taxes payable
	Current portion of long-term debt and capital leases
	Deferred revenue
	Current liabilities held for sale
	Deferred tax liabilities
	Current liabilities
	Long-term debt and capital leases, excluding current portion
	Other long-term liabilities
	Long-term liabilities held for sale
	Other taxes payable
	Deferred tax liabilities
	Non current liabilities
	Total liabilities
	Preferred shares, $0.0001 par value per share
	Ordinary shares; $0.0001 par value per share
	Treasury shares, at cost
	Additional paid-in capital
	Retained earnings (accumulated deficit)
	Accumulated other comprehensive income (loss)
	Shareholders’ equity
	Noncontrolling interest
	Total equity
	Total liabilities and equity

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.	Allergan PLC’s current liabilities increased from Q1 2018 to Q2 2018 and from Q2 2018 to Q3 2018.
Non current liabilities	Amount of obligation due after one year or beyond the normal operating cycle, if longer.	Allergan PLC’s non current liabilities declined from Q1 2018 to Q2 2018 and from Q2 2018 to Q3 2018.
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.	Allergan PLC’s total liabilities declined from Q1 2018 to Q2 2018 and from Q2 2018 to Q3 2018.
Shareholders’ equity	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.	Allergan PLC’s shareholders’ equity declined from Q1 2018 to Q2 2018 and from Q2 2018 to Q3 2018.

	Allergan PLC	Other companies (not purchased previously)
Financial Statements
Common-Size Financial Statements
Ratios
Relative Valuation
Discounted Cash Flow (DCF) Valuation
Economic Value Added (EVA)
Long-term Trends
Analysis
Financial Reporting Quality

	All companies
Financial Statements
Common-Size Financial Statements
Ratios
Relative Valuation
Discounted Cash Flow (DCF) Valuation
Economic Value Added (EVA)
Long-term Trends
Analysis
Financial Reporting Quality

Allergan PLC (AGN)

Statement of Financial Position, Liabilities and Stockholders’ EquityQuarterly Data

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