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.

Monsanto Co., consolidated balance sheet: liabilities and stockholders’ equity

US$ in millions

	Aug 31, 2017	Aug 31, 2016	Aug 31, 2015	Aug 31, 2014	Aug 31, 2013	Aug 31, 2012
Short-term debt, including current portion of long-term debt	870)	1,587)	615)	233)	51)	36)
Accounts payable	1,068)	1,006)	836)	1,111)	995)	794)
Income taxes payable	58)	41)	234)	99)	91)	75)
Accrued compensation and benefits	578)	239)	304)	500)	492)	546)
Accrued marketing programs	1,918)	1,650)	1,492)	1,394)	1,078)	1,281)
Deferred revenues	727)	568)	370)	438)	517)	396)
Grower production accruals	59)	47)	39)	54)	60)	194)
Dividends payable	237)	237)	254)	239)	228)	200)
Customer payable	106)	123)	72)	82)	12)	14)
Restructuring reserves	37)	227)	170)	—)	—)	—)
Miscellaneous short-term accruals	740)	1,004)	791)	962)	812)	685)
Current liabilities	6,398)	6,729)	5,177)	5,112)	4,336)	4,221)
Long-term debt, excluding current portion	7,254)	7,453)	8,429)	7,528)	2,061)	2,038)
Postretirement liabilities	313)	371)	336)	345)	357)	543)
Long-term deferred revenue	114)	35)	47)	47)	138)	245)
Noncurrent deferred tax liabilities	192)	68)	340)	509)	469)	313)
Long-term portion of environmental and litigation liabilities	218)	200)	194)	184)	193)	213)
Long-term restructuring reserves	9)	17)	47)	—)	—)	—)
Other liabilities	377)	318)	345)	342)	382)	615)
Noncurrent liabilities	8,477)	8,462)	9,738)	8,955)	3,600)	3,967)
Total liabilities	14,875)	15,191)	14,915)	14,067)	7,936)	8,188)
Common stock, par value $0.01	6)	6)	6)	6)	6)	6)
Treasury stock, at cost	(15,053)	(15,053)	(12,053)	(10,032)	(4,140)	(3,045)
Additional contributed capital	11,840)	11,626)	11,464)	10,003)	10,783)	10,371)
Retained earnings	12,072)	10,763)	10,374)	9,012)	7,188)	5,537)
Accumulated other comprehensive loss	(2,427)	(2,808)	(2,801)	(1,114)	(1,278)	(1,036)
Total Monsanto Company shareowners’ equity	6,438)	4,534)	6,990)	7,875)	12,559)	11,833)
Noncontrolling interest	20)	11)	15)	39)	169)	203)
Total shareowners’ equity	6,458)	4,545)	7,005)	7,914)	12,728)	12,036)
Total liabilities and shareowners’ equity	21,333)	19,736)	21,920)	21,981)	20,664)	20,224)

Based on: 10-K (reporting date: 2017-08-31), 10-K (reporting date: 2016-08-31), 10-K (reporting date: 2015-08-31), 10-K (reporting date: 2014-08-31), 10-K (reporting date: 2013-08-31), 10-K (reporting date: 2012-08-31).

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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.	Monsanto Co. current liabilities increased from 2015 to 2016 but then slightly decreased from 2016 to 2017.
Noncurrent liabilities	Amount of obligation due after one year or beyond the normal operating cycle, if longer.	Monsanto Co. noncurrent liabilities decreased from 2015 to 2016 but then slightly increased from 2016 to 2017.
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.	Monsanto Co. total liabilities increased from 2015 to 2016 but then decreased significantly from 2016 to 2017.
Total Monsanto Company shareowners’ 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.	Monsanto Co. total Monsanto Company shareowners’ equity decreased from 2015 to 2016 but then increased from 2016 to 2017 not reaching 2015 level.

Monsanto Co. (NYSE:MON)

Balance Sheet: Liabilities and Stockholders’ Equity