Balance Sheet: Liabilities and Stockholders’ Equity

The balance sheet provides creditors, investors, and analysts with information on company resources (assets) and its sources of capital (its equity and liabilities). It normally also provides information about the future earnings capacity of a company 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.

PayPal Holdings Inc., consolidated balance sheet: liabilities and stockholders’ equity

US$ in millions

	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019	Dec 31, 2018
Accounts payable	126)	197)	252)	232)	281)
Short-term debt	—)	—)	—)	—)	1,998)
Funds payable and amounts due to customers	40,107)	38,841)	35,418)	24,527)	21,562)
Current portion of long-term debt	418)	999)	—)	—)	—)
Accrued expenses and other current liabilities	3,637)	2,756)	2,648)	2,087)	2,002)
Income taxes payable	813)	236)	129)	73)	61)
Current liabilities	45,101)	43,029)	38,447)	26,919)	25,904)
Deferred tax liability and other long-term liabilities	2,925)	2,998)	2,930)	2,520)	2,042)
Long-term debt, excluding current portion	10,417)	8,049)	8,939)	4,965)	—)
Non-current liabilities	13,342)	11,047)	11,869)	7,485)	2,042)
Total liabilities	58,443)	54,076)	50,316)	34,404)	27,946)
Common stock, $0.0001 par value	—)	—)	—)	—)	—)
Preferred stock, $0.0001 par value; unissued	—)	—)	—)	—)	—)
Treasury stock at cost	(16,079)	(11,880)	(8,507)	(6,872)	(5,511)
Additional paid-in-capital	18,327)	17,208)	16,644)	15,588)	14,939)
Retained earnings	18,954)	16,535)	12,366)	8,342)	5,880)
Accumulated other comprehensive income (loss)	(928)	(136)	(484)	(173)	78)
Total PayPal stockholders’ equity	20,274)	21,727)	20,019)	16,885)	15,386)
Noncontrolling interest	—)	—)	44)	44)	—)
Total equity	20,274)	21,727)	20,063)	16,929)	15,386)
Total liabilities and equity	78,717)	75,803)	70,379)	51,333)	43,332)

Based on: 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31), 10-K (reporting date: 2018-12-31).

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Balance sheet 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.	PayPal Holdings Inc. current liabilities increased from 2020 to 2021 and from 2021 to 2022.
Non-current liabilities	Amount of obligation due after one year or beyond the normal operating cycle, if longer.	PayPal Holdings Inc. non-current liabilities decreased from 2020 to 2021 but then increased from 2021 to 2022 exceeding 2020 level.
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.	PayPal Holdings Inc. total liabilities increased from 2020 to 2021 and from 2021 to 2022.
Total PayPal stockholders’ 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 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.	PayPal Holdings Inc. total PayPal stockholders’ equity increased from 2020 to 2021 but then slightly decreased from 2021 to 2022 not reaching 2020 level.

PayPal Holdings Inc. (NASDAQ:PYPL)

Balance Sheet: Liabilities and Stockholders’ Equity