General government revenue comprises ESA 95 categories recorded under the resource or changes in liabilities in net worth side of the sequence of non-financial accounts for general government, with the exception of D.39 which is recorded under the use side of general government accounts.

Fifthly, the account for other changes in assets presents in the row such changes of assets (7), see cell (19, 22), and in the column such changes of liabilities (3), see cell (22, 19), and also the balancing item, changes in the net external financial position due to other changes (4), see cell (21, 19).

General government expenditure comprises ESA 95 categories recorded under the use side, or the changes in assets side or the changes in liabilities and net worth side of the sequence of accounts for general government, with the exception of D.3 which is recorded under the resource side of general government accounts.

The account for other changes in assets, account 9, records in the row the changes in assets due to other changes (379), see cell (9, 12), and in the column the changes in liabilities due to other changes (74), see cell (12, 9), and the balancing item, changes in net worth due to other changes (305), see cell (11, 9).

the opening stock of external assets (573), see cell (20, 22), the opening stock of external liabilities (297), see cell (22, 20), the opening net external financial position of the rest of the world vis-a-vis the total economy (276), see cell (23, 20), total changes in the net external financial position of the rest of the world (-34), see cell (23, 21), and the closing financial position of the rest of the world vis-a-vis the total economy (242), see cell (22, 23).

the service charge is recorded as imports of services (P. 72), attributed property income is shown in the external account of primary incomes and current transfers as payable by the rest of the world and receivable by households, and change in net equity is shown as a change in households' assets and the rest of the world's liabilities.

The column of this account, account 7, thus contains gross capital formation (cell 1, 7), the diagonal item (7, 7) discussed above, the changes in liabilities due to saving and capital transfers (603), see cell (12, 7), and a balancing item, net lending of the total economy (38), that is put on the next account, for financial transactions.

another one for changes in assets due to the current external balance and capital transfers (50), see cell (17, 22), acquisitions less disposals of non-produced non-financial assets by non-resident units, see cell (7, 17), changes in liabilities due to the current external balance and capital transfers (88), see cell (22, 17), and the balancing item net lending of the rest of the world (-38), transferred to the next account.

Where the swap has a net liability value, it is recorded on the liabilities side, negative net payments increasing the net value (and conversely)."

net assets (assets after allowing for depreciation less liabilities financial intermediarieds only (optinal).

net intra-Eurosystem liabilities resulting from TARGET transactions (part of liability item 10.3 of the HBS);

Some current cost methods require an adjustment reflecting the effects of changing prices on all net monetary items, including long-term liabilities, leading to a loss from holding net monetary assets or to a gain from having net monetary liabilities when prices are rising, and vice versa.

This variable shall comprise all other liabilities not being recorded under capital and reserves or net technical provisions.

different taxable entities which intend either to settle current tax liabilities and assets on a net basis, or to realise the assets and settle the liabilities simultaneously, in each future period in which significant amounts of deferred tax liabilities or assets are expected to be settled or recovered.

net intra-Eurosystem liabilities on euro banknotes in circulation, including those resulting from the application of Article 4 of this Decision.

The liabilities of segments whose operations are not primarily of a financial nature do not include borrowings and similar liabilities because segment result represents an operating, rather than a net-of-financing, profit or loss.

Net assets available for benefits are the assets of a plan less liabilities other than the actuarial present value of promised retirement benefits.

the financial impact of the departure on the enterprise's net profit or loss, assets, liabilities, equity and cash flows for each period presented.

Net current assets/liabilities (taking into account prepayments and accrued income when shown under E and accruals and deferred income when shown under K).

the nature and amount of items affecting assets, liabilities, equity, net income, or cash flows that are unusual because of their nature, size, or incidence;

net employee benefit assets or liabilities for defined benefit plans at the present value of the defined benefit obligation less the fair value of any plan assets.

Both these reporting formats result in the reporting of identical amounts of net income and of each major classification of assets, liabilities, income and expenses;

The net balance of the intra-Eurosystem claims and liabilities on euro banknotes in circulation should be remunerated by applying an objective criterion defining the cost of money.

minority interests in the net assets of consolidated subsidiaries are identified and presented in the consolidated balance sheet separately from liabilities and the parent shareholders' equity.

This is appropriate since an acquisition involves a transaction in which assets are transferred, liabilities are incurred or capital is issued in exchange for control of the net assets and operations of another enterprise.

tax assets and liabilities at the amount of the tax benefit arising from tax losses or the taxes payable in respect of the net profit or loss, assessed from the perspective of the combined entity or group resulting from the acquisition.

The net intra-Eurosystem liabilities on euro banknotes in circulation should be included in the liability base for the purposes of the calculation of the NCBs monetary income under Article 32.2 of the Statute as they are equivalent to banknotes in circulation.

The Protocol annexed to the Treaty establishing the European Community, (hereinafter referred to as "the Protocol") transfers the assets and liabilities of the ECSC to the European Community and allocates the net worth of these assets, as they appear in the balance sheet of the ECSC of 23 July 2002, to research in the sectors related to the coal and steel industry.

When an enterprise supplies goods or services within a clearly identifiable operating cycle, separate classification of current and non-current assets and liabilities on the face of the balance sheet provides useful information by distinguishing the net assets that are continuously circulating as working capital from those used in the enterprise's long-term operations.

not permit any such company whose net assets fall below the amount specified in paragraph 1 (a) to make a distribution to shareholders when on the closing date of the last financial year the company's total assets as set out in the annual accounts are, or following such distribution would become, less than one-and-a-half times the amount of the company's total liabilities to creditors as set out in the annual accounts;

The governing council shall establish, out of the earnings of the first account, net of administrative expenses, a special reserve, not exceeding 10 % of directly contributed capital allocated to the first account, for meeting liabilities arising from first account borrowings, as provided for in Article 17 (12).