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Statement of Financial Position, Assets

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.

Assets are resources controlled by the company as a result of past events and from which future economic benefits are expected to flow to the entity.

ArcelorMittal, Consolidated Statement of Financial Position, Assets

USD $ in millions

Microsoft Excel LibreOffice Calc
Dec 31, 2011 Dec 31, 2010 Dec 31, 2009 Dec 31, 2008 Dec 31, 2007
Cash and cash equivalents hidden hidden hidden hidden hidden
Restricted cash hidden hidden hidden hidden hidden
Trade accounts receivable and other hidden hidden hidden hidden hidden
Inventories hidden hidden hidden hidden hidden
VAT recoverable hidden hidden hidden hidden hidden
Income tax receivable hidden hidden hidden hidden hidden
Revaluation of derivative financial instruments hidden hidden hidden hidden hidden
Prepaid expenses and other receivables hidden hidden hidden hidden hidden
Other hidden hidden hidden hidden hidden
Prepaid expenses and other current assets hidden hidden hidden hidden hidden
Assets held for sale and distribution hidden hidden hidden hidden hidden
Current assets hidden hidden hidden hidden hidden
Goodwill and intangible assets hidden hidden hidden hidden hidden
Property, plant and equipment hidden hidden hidden hidden hidden
Investments in associates and joint ventures hidden hidden hidden hidden hidden
Available-for-sale securities (at fair value) hidden hidden hidden hidden hidden
Investments accounted for at cost hidden hidden hidden hidden hidden
Other investments hidden hidden hidden hidden hidden
Deferred tax assets hidden hidden hidden hidden hidden
Long-term value-added-tax receivables hidden hidden hidden hidden hidden
Collateral related to the put agreement on China Oriental hidden hidden hidden hidden hidden
Cash guarantees and deposits hidden hidden hidden hidden hidden
Assets in pension funds hidden hidden hidden hidden hidden
Call options on ArcelorMittal shares and mandatory convertible bond hidden hidden hidden hidden hidden
Revaluation of derivative financial instruments hidden hidden hidden hidden hidden
Income tax receivable hidden hidden hidden hidden hidden
Financial amounts receivable hidden hidden hidden hidden hidden
Other hidden hidden hidden hidden hidden
Other assets hidden hidden hidden hidden hidden
Non-current assets hidden hidden hidden hidden hidden
Total assets hidden hidden hidden hidden hidden

Based on: 20-F (filing date: 2012-02-22), 20-F (filing date: 2011-02-22), 20-F (filing date: 2010-02-12), 20-F (filing date: 2009-02-20), 20-F (filing date: 2008-03-19).


Assets, Selected Items

Item Description The company
Current assets Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events. ArcelorMittal's current assets increased from 2009 to 2010 but then slightly declined from 2010 to 2011 not reaching 2009 level.
Property, plant and equipment Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures. ArcelorMittal's property, plant and equipment declined from 2009 to 2010 and from 2010 to 2011.
Non-current assets Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold or consumed after one year or beyond the normal operating cycle, if longer. ArcelorMittal's non-current assets declined from 2009 to 2010 and from 2010 to 2011.
Total assets Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events. ArcelorMittal's total assets increased from 2009 to 2010 but then declined significantly from 2010 to 2011.

Current Assets, Selected Items

Item Description The company
Cash and cash equivalents Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation. ArcelorMittal's cash and cash equivalents increased from 2009 to 2010 but then declined significantly from 2010 to 2011.
Trade accounts receivable and other Amount due from customers or clients, within one year of the balance sheet date (or the normal operating cycle, whichever is longer), for goods or services (including trade receivables) that have been delivered or sold in the normal course of business, reduced to the estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection. ArcelorMittal's trade accounts receivable and other declined from 2009 to 2010 but then increased from 2010 to 2011 exceeding 2009 level.
Inventories Amount after valuation and LIFO reserves of inventory expected to be sold, or consumed within one year or operating cycle, if longer. ArcelorMittal's inventories increased from 2009 to 2010 and from 2010 to 2011.