Balance sheet
A balance sheet is a comparison of assets and liabilities in the form of a balance sheet . All assets are included in the balance sheet that are available on a specific reference date, regardless of economic relationships between two accounting periods. This provides the balance sheet in contrast to the track record that a mandatory Deferred provides.
National accounts
In 1995 ESA show balance sheets assets , liabilities and the balance, the net monetary assets . The balance sheets are drawn up by the Deutsche Bundesbank and are to be submitted to the Statistical Office of the European Communities .
Web links
- Second report on poverty and wealth by the federal government
- On assets in the national accounts definition and explanations of the Federal Statistical Office in: Revision of the fixed assets calculation 1991 to 2001