4. Revenue 5. Expenses 6. Return on Equity 7. Liquidity 8. Solvency 9. Capitalization 10. Earnings per Common Share past transactions 4 Reflects entity performance and how assets are financed 9 Refers to an entity's ability to meet its debt obligations over the longer-term 6 Are unavoidable obligations of the entity resulting from past transaction means that a cost is recorded on the balance sheet and is not immediately expensed in the income statement. 7 Is sales less the cost of goods sold 8 is the amount of earnings attributable to common shareholders 10 Are recognized when incurred and where there is no future benefit to the expenditure