DM opening balance

The DM opening balance is the opening balance for accounting in Deutscher Mark . DM opening balances were drawn up on two occasions:

• DM opening balance (1948) for the introduction of the DM in West Germany in 1948
• Opening DM balance sheet (1990) for the introduction of the DM in the GDR on July 1, 1990

This is a disambiguation page for differentiating between several terms identified with the same word.