This was almost twice its net worth and more than four times the value of the market capitalisation of the company ( fn ).

The changes in balance sheet account records changes in the value of assets and liabilities in the course of the accounting period and aggregates the amounts recorded in the various accumulation accounts, i. e. change in net worth due to saving and capital transfers, change in net worth due to other volume changes in assets and change in net worth due to nominal holding gains and losses.

The difference between assets and liabilities - the balancing item in the account - is the net worth at the start of the accounting period.

The right side of the accumulation accounts is called 'changes in liabilities and net worth' and their left side is called 'changes in assets'.

This account records acquisitions less disposals of non-financial assets in order to return from the concept of change in net worth due to saving and capital transfers to net lending or borrowing.

This account makes it possible to determine the change in net worth due to saving and capital transfers, which corresponds to net saving plus capital transfers receivable, minus capital transfers payable.

Balance sheets are presented with 'liabilities and net worth' (the difference between assets and liabilities) on the right side and 'assets' on the left.

The balance sheets show the total assets and liabilities of the various units at the beginning and end of the accounting period, together with their net worth.

The sector accounts also include balance sheets to describe the stocks of assets, liabilities and net worth at the beginning and the end of the accounting period.

Changes in assets are recorded on the left-hand side of the accounts (plus or minus), changes in liabilities and net worth on the right-hand side (plus or minus).

The movements recorded in the other changes in volume of assets account affect the net worth of the balance sheets of the units, sectors and subsectors concerned.

This yields a balancing item, change in net worth due to saving and capital transfers (230), that is transferred to the changes in balance sheet account (account 11).

First, in the row of the account for change in net worth due to saving and capital transfers, net saving is augmented with capital transfers receivable from resident sectors (61), see cell (6, 6), and from abroad (1), see cell (6, 16).

Accumulation accounts cover changes in assets and liabilities and changes in net worth (the difference for any institutional unit or group of units between its assets and liabilities).

The aim of the balance sheets is to give a picture of the assets, liabilities and net worth of units at the start and end of the accounting period and of changes between balance sheets.

Accumulation accounts analyse the various components of changes in the assets and liabilities of units and make it possible to record changes in net worth (the difference between assets and liabilities).

Next, the account for changes in balance sheet records both components of these changes in the row, see cells (11, 6) and (11, 9), and the total changes in net worth (535) in the column, see cell (13, 11).

The Rest of the World capital account records acquisitions less disposals of non-produced non-financial assets by non-resident units and measures the changes in net worth due to saving and capital transfers.

The capital account records acquisitions less disposals of non-financial assets by resident units and measures the change in net worth due to saving (final balancing item in the current accounts) and capital transfers.

In the table of integrated economic accounts, uses, assets and changes in assets are recorded on the left-hand side, while resources, liabilities, changes in liabilities and net worth are recorded on the right-hand side.

Then, the closing balance sheet presents in the row the opening stock of liabilities (cell 12, 10), both components of changes in liabilities (cells 12, 7 and 12, 9), and the closing net worth (10951), see cell (12, 13).

First, the opening balance sheet gives in the row the opening stock of assets (16714), see cell (10, 12), and in the column the opening stock of liabilities (6298), see cell (12, 10), and the opening net worth (10416), see cell (13, 10).

deleting the other changes in assets account, the opening balance sheet, the changes in balance sheets account, the closing balance sheet and the net worth account, both for the total economy and for the rest of the world, and deleting the external financial account;

As for the institutional sectors, the changes in net worth due to other changes in volume of assets and due to nominal holding gains and losses are determined successively, holding gains and losses themselves being broken down into neutral and real holding gains and losses.

aggregates which represent balancing items in the accounts, such as gross domestic product at market prices (GDP), operating surplus of the total economy, national income, national disposable income, saving, current external balance, net worth of the total economy (national wealth).

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.

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).

"5. Each year for five consecutive years from the date of constitution of the joint enterprise or the date on which the Community partner acquired holdings in the enterprise, applicants shall submit to the management authority a report on the implementation of the activity plan, including data on catches and markets of fisheries products, in particular products landed in or exported to the Community, with supporting documents, together with the enterprise's balance sheet and a statement of its net worth.

This was almost twice its net worth and more than four times the value of market capitalisation of the company(48).

This was almost twice its net worth and more than four times the value of the market capitalisation of the company(4).

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.

The revenue from investments of the net worth of the assets of the ECSC in liquidation and, on completion of the liquidation, the Assets of the Research Fund for Coal and Steel, are being assigned to the Research Fund for Coal and Steel, which is intended exclusively to fund research projects outside the Research Framework Programme in the sectors related to the coal and steel industry.