... all the claims over the assets of the company At the top we show the liabilities to third parties which the company must pay at some point At the bottom we show the claims of the shareholders (the. .. box is the value of the relevant asset or liability The assets bar (the left-hand bar) has all the assets of the company stacked on top of one another The height of the bar thus shows the total... to the accounts The directors’ report and the auditors’ report often don’t tell us a great deal, although recent rule changes mean the directors’ report has improved It is important to read these