ANALYSIS OF MAJOR CAPITAL STRUCTURE INDEXES OF ORGANIZATIONS DEALING WITH SPORTS ACTIVITIES AND THEIR RELATION WITH THE NOTES TO THE FINANCIAL STATEMENT

GDP-measurable impact of the sports sector shows a growing tendency. It is one of the most defining elements of global economy, as it is constantly opening up new markets, with profit-oriented companies appearing, where the objective is to achieve profit and wealth. Therefore, it was considered important to examine the financial situation of various sports companies based on their annual statements. The purpose of the financial statement is to provide various market participants with information about the business situation of a company in order to support their decision-making process. In order to make informed decisions, it is essential to process and analyse the financial data disclosed in the statements. The analysis provides the management with essential information on the operation of the system and ensures its awareness. The aim of present study is to show the characteristics of profit-oriented organizations located and based in Hungary in the years 2014-2017, which have TEÁOR (Hungarian version of NACE) 931 ‘sports activities’ as their primary business activity. The financial situation is presented through the analysis of the liabilities side of the balance sheet. The survey involves mapping the relationship of the indexes with the notes to the financial statement, namely their conformity with the mandatory content stipulated by the Accounting Act.