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.

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

US$ in thousands

	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019	Dec 31, 2018	Dec 31, 2017
Short-term debt	302,800)	100)	41,600)	11,500)	6,100)
Current maturities of long-term debt	596,600)	504,200)	47,200)	26,000)	343,500)
Structured accounts payable arrangements	743,700)	640,000)	740,600)	572,800)	386,200)
Accounts payable	1,260,700)	769,100)	680,400)	780,900)	540,900)
Accrued dividends	43,600)	20,400)	20,000)	11,800)	12,100)
Payroll and employee benefits	235,900)	195,500)	173,800)	217,500)	159,500)
Asset retirement obligations	222,400)	190,200)	154,400)	136,300)	98,100)
Customer prepayments	437,700)	287,600)	266,900)	199,800)	140,400)
Accrued income and other taxes	184,300)	83,100)	67,800)	65,500)	1,400)
Short-term operating lease obligation	59,700)	64,000)	67,100)	—)	—)
Servicing liability	81,100)	—)	—)	—)	—)
Other	618,900)	392,300)	331,900)	461,600)	342,900)
Accrued liabilities	1,883,600)	1,233,100)	1,081,900)	1,092,500)	754,400)
Current liabilities	4,787,400)	3,146,500)	2,591,700)	2,483,700)	2,031,100)
Long-term debt, less current maturities	3,382,200)	4,073,800)	4,525,500)	4,491,500)	4,878,100)
Deferred income taxes	1,016,200)	1,060,800)	1,040,700)	1,080,600)	1,117,300)
Asset retirement obligations	1,526,900)	1,203,700)	1,160,800)	1,023,800)	761,200)
Long-term operating lease obligation	64,300)	109,600)	127,000)	—)	—)
Accrued pension and postretirement benefits	114,400)	158,500)	173,600)	146,300)	53,700)
Unrecognized tax benefits	156,600)	46,400)	42,100)	33,000)	33,500)
Other	239,900)	235,300)	269,500)	255,600)	119,400)
Other noncurrent liabilities	2,102,100)	1,753,500)	1,773,000)	1,458,700)	967,800)
Noncurrent liabilities	6,500,500)	6,888,100)	7,339,200)	7,030,800)	6,963,200)
Total liabilities	11,287,900)	10,034,600)	9,930,900)	9,514,500)	8,994,300)
Preferred stock, $0.01 par value, none issued and outstanding	—)	—)	—)	—)	—)
Common stock, $0.01 par value	3,700)	3,800)	3,800)	3,800)	3,500)
Capital in excess of par value	478,000)	872,800)	858,400)	985,900)	44,500)
Retained earnings	12,014,200)	10,511,000)	9,921,500)	11,064,700)	10,631,100)
Accumulated other comprehensive loss	(1,891,800)	(1,806,200)	(1,598,200)	(1,657,100)	(1,061,600)
Total Mosaic stockholders’ equity	10,604,100)	9,581,400)	9,185,500)	10,397,300)	9,617,500)
Non-controlling interests	144,400)	173,800)	182,100)	207,400)	21,600)
Total equity	10,748,500)	9,755,200)	9,367,600)	10,604,700)	9,639,100)
Total liabilities and equity	22,036,400)	19,789,800)	19,298,500)	20,119,200)	18,633,400)

Based on: 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), 10-K (reporting date: 2017-12-31).

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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.	Mosaic Co. current liabilities increased from 2019 to 2020 and from 2020 to 2021.
Noncurrent liabilities	Amount of obligation due after one year or beyond the normal operating cycle, if longer.	Mosaic Co. noncurrent liabilities decreased from 2019 to 2020 and from 2020 to 2021.
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.	Mosaic Co. total liabilities increased from 2019 to 2020 and from 2020 to 2021.
Total Mosaic 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.	Mosaic Co. total Mosaic stockholders’ equity increased from 2019 to 2020 and from 2020 to 2021.

Mosaic Co. (NYSE:MOS)

Balance Sheet: Liabilities and Stockholders’ Equity