当资产负债表不平衡时该怎么办？
After 3 hours of anxiety, cursing (under the breath) and a pair of strained eyes, I have finally managed to平衡我的资产负债表。
背景：我需要制作估值模型for a single business segment based on a fully consolidated model - so I did the usual extraction, reference etc. Also required to conduct some analysis hence the full model of statements etc.
Following my sweet success, I would like to share my personal steps to folks new to full modelling who have a hard time balancing B/S:
1）Find the net difference of Net Assets and Equity.
2）Eyeball the figure with every line item to see if they are exact match (most encounter would be the lack of cumulative effect in the b/s)
3）如果找到了完全匹配的话，您应该在背面拍打自己，并纠正错误。
4）If Step 2 is unsuccessful, start simplifying your model in steps – take out complex assumptions, eliminate different tax/debt structure, and observe how the net difference changes.
5）once net difference is eliminated when an item/assumption is removed – Voila! You hit the jackpot and you can go home on time (hopefully).
As said, I find these steps useful for amateurs. If you have a better methodology of balancing the B/S in general, do share!
Comments (51）
hardcode "TRUE" at the bottom always works
E=A-L. Works every time.
In all seriousness, if myBSdoesn't balance it is usually due to me stupidly forgetting to capture some amort of intangibles or financing fees at some point (deduction before pretax income, addback toCFS，减少BSaccount). So I always check those first.
in an internal model i onced received from a very large utility player in Germany, thebalance sheet也没有平衡，谁做到了这一点，只是创建了一个名为“魔术平衡数字”的订单项。
查看我的博客和AMA
If the difference doubles each year, its usually a flipped sign. Thats my first check.
You can also start deleting all lines (through all statements) relating to the same account to see if that makes it balance.
不幸的是,有一百万个故事的事情ld have gone wrong. Adding a few things as I referenced this post within the last day or two. Here are a few checks that helped me:
Check theDeferred tax liability/Intangible Assets/PP&E and other formulas that depend on the previous year. I have definitely made the mistake of linking to the change on the现金流量声明没有adding that number to the previous year (referencing deferred tax liability specifically here). You probably already know these (PP&E = Beginning PP&E +资本支出- 折旧）和（无形资产=开始ia- ia的摊销）
Another solid check is making sure you hit Ctrl+R on all of your formulas. I've gone back to change a formula in the initial projection year and forgot to drag it over to later years. You can eyeball for figures that don't necessarily make sense or have a logical trend. If you find any, you can use Ctrl+` to show the formulas and make sure they are correct
Don't waste too much time on checking growth, etc. assumptions as those wouldn't impact whether the balance sheet balanced. Typically, there is either a formula error in the balance sheet itself or on the cash flow statement
I hope this helps someone out. A few of the other comments defintely helped me. Happy balancing.
Plug the difference into Goodwill
Projected Balance Sheet won't balance. Help?（（originally Posted: 12/02/2017）
HSWC，您是否检查过这些或进行搜索：
更多建议...
If those topics were completely useless, don't blame me, blame my programmers...
Works!
Urgent Help Valuation- 无法获得Pro Forma资产负债表以平衡（（originally Posted: 05/23/2016）
HI everyone,
我无法平衡，任何帮助将不胜感激！
Please find model attached. It might be a small problem i'm missing, but i can't seem to figure it out, in this instance.
非常感谢有人可以提供帮助。
s are small enough that it could be just rounding error. Didn't take a deep dive though.
Thanks for looking, actually the numbers start by small outs but it ends up being quite a big. Cheers.
lol。Depends on how you look at it. Say your are off by one, but its because you fucked up at least two numbers and the final result happens to be a 1.
Balance sheet imbalance impossible to solve（（最初发布：2016年10月3日）
Hello, Could somebody help me to balance financial statement please ? I am completely lost. Especially about what to put in cash and equivalent.
Best regards, mio
Timing looks perfect for $WLKR $AKDS $XGTI
what about using cash as a plug to balance the model?
Who can help me balance balance sheet? Will pay.（（originally Posted: 08/09/2017）
Having a lot of trouble gettingBSto balance from SCF inputs. IF you can help, I will pay, Need ASAP. Thanks!
Would be happy to help, but I think most people are going to pass on this because asking you what SCF takes too much work.
Care topost the Statement of Cash Flows？
Also,see this site.您本质上是从净收入然后显示changes in cash changes in Operating, Investing, and Financing activities.
我很好奇。后现金流量声明。
Help needed资产负债表不平衡（（originally Posted: 09/10/2016）
有什么好心的灵魂吗？根据主题...。
*doesn't
Heya, send it up, I'll try to help
hey can you help me with my model? it's not balancing.
Shoot em over and ill check why the balance sheet ain't balancing.
Hi, thanks all for replying...very sorry for being late in replying back...its over... got it settled already....thanks all anyways
Hey can you help me? my model is not balancing.
Hey, can you check mine as well? please pm me your email so i can send you the excel file.
New question. Anyone can help me please. Sorry for being a noob.
Is it possible that even if the links between balance sheet and cash flow statement are done properly but from cash flow statement, the ending cash flow (after adding to beginning cash flow), which will flow back to balance sheet is still negative?
Can this be resulted from assumptions (drivers)? After I increase values for drivers, no more negative cash.
Big thanks to whoever help.
Does the ending cash balance on the SCF tie to whats on the balance sheet?
Quick Balance Sheet Unbalanced Favor（（最初发布：2014年12月29日）
Hey guys,
long time lurker here. Anyone around to take a look at my model for a case study interview? I can't figure out why my model can't balance :( TIA!
PM me
can't PM yet...not enough bananas. can you PM me and ill reply?
got it. thanks guys for all the help!
Hello buddies, I got this financial model problem, it's a 3 year forecast. the first year balances perfectly but the remaining two years wont. Shows a constant balance when I change Liabilities or Capital but the balance increases when I input a figure in the assets. What could be wrong?
如果这是一个小错误 - 小于0.02-我认为它是一个四舍五入错误，忽略或在另一侧加几美分以使其平衡。之后，我将误差除以9。如果结果是整数，则可能是换位误差。从那里，它只是一条逐条检查，以查看切换了哪些数字。
Intern problems - balancing the balance sheet（（最初发布：2014年4月5日）
我一直在尝试平衡这个资产负债表的DCFI'd like to build for IBM, but have been running into some problems. Was wondering if I could get some help from anyone.
这是我有一些问题：
我已经预测了资产负债表上的“短期融资应收帐款”和“长期融资应收账款”，然后在“应收账款”下的现金流量声明中进行了相应的计算。这个方法还可以吗？
- 对于资产负债表和累积折旧的PP＆E，您如何计算这些？我已经通过上一年计算了PP＆E净额，然后在现金流量表上减去任何折旧和“ PP＆E付款”。我假设这就是我的资产负债表不平衡的原因。
-And why are the intangible assets going negative in the future years? Am I doing the formula wrong?
Any help would be really appreciated. It's a really simple model. Still learning the process.
撞*
平衡资产负债表（（originally Posted: 02/22/2018）
MyBSis out, major line items reconcile so problem must be prepayments and accruals which are estimates. What can I do?
Estimates shouldn't matter as long as: Assets=Liab+SE
Also, you need to close out your NI and Divs to RE
NI and RE done (no DIVS). I can force my estimates to balance it but it feels wrong as that removes consistency.
If you attach the spreadsheet, maybe we would be better positioned to try and help you find the pain point.
Reconcile the differences in your balance sheet periods with the corresponding year in theCFS。That usually identifies the errors / weeds out any potential linking errors you may have made
Need Help balancing theBS（（originally Posted: 06/25/2015）
我一直在一遍又一遍地寻找这个，可能只是该重新开始。我已经附上了资产负债表 - 让我知道我没有看到任何明显的更正，因为我现在很愚蠢。
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