The revenue and expenditure account and the balance sheet shall be drawn up in euro.

'Balance sheets'.

BALANCE SHEETS (V. IV)

FUEL AND ENERGY CONSUMPTION AND BALANCE SHEET FOR ELECTRICAL ENERGY IN THE STEEL INDUSTRY

BALANCE SHEETS (IV) (5)

Composition of the balance sheet

Structure of the balance sheet

STRUCTURE OF THE BALANCE SHEET

Changes in balance sheet

the inclusion of balance sheets;

The opening balance sheet records the value of assets and liabilities held by units at the start of the accounting period.

The closing balance sheet records the value of assets and liabilities held by units at the end of the accounting period.

changes in balance sheet (IV.

Changes in balance sheet (IV.

'Balance sheets', and chapter 8:

Stocks should be valued at current prices at the time to which the balance sheet relates, not at the time of production or acquisition of the goods or assets that form the stocks.

Balance sheet valuation rules

Where reference is made in Directives 78/660/EEC and 83/349/EEC to Articles 9, 10 and 10a (balance sheet) or to Articles 22 to 26 (profit and loss account) of Directive 78/660/EEC, such references shall be deemed to be references to Article 6 (balance sheet) or to Article 34 (profit and loss account) of this Directive as appropriate.';

Where reference is made in Directives 78/660/EEC and 83/349/EEC to Articles 9, 10 and 10a (balance sheet) or to Articles 22 to 26 (profit and loss account) of Directive 78/660/EEC, such references shall be deemed to be references to Articles 4 and 4a (balance sheet) or to Articles 26, 27 and 28 (profit and loss account) of this Directive.';

(c) post-balance sheet-events:

To establish the consolidated balance sheet, the actual resident reporting population must report statistical information related to their balance sheet on a monthly basis.

The total aggregated balance sheet of the monetary financial institutions shall be calculated in accordance with the statistical framework applying in the European Community at the time of the calculation;

The balance sheet, which provides an itemised list of the values of the assets held and commitments entered into, provides information on the different components of the change in the value of assets.

The accounts that show stocks are called balance sheets (15).

approve the annual accounts and balance-sheet,

Leur rôle sera de confirmer que le bilan et le compte des profits et pertes ainsi que les opérations du FONDS sont conformes aux écritures comptables du FONDS et qu'ils reflčtent exactement ŕ l'actif comme au passif la situation du FONDS.

COMPOSITION AND VALUATION RULES FOR THE BALANCE SHEET

- approuve le bilan annuel ainsi que le compte des pertes et profits;

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).

ECB balance sheet item, denominated in euro

The revenue and expenditure account, balance sheet and report by the Court of Auditors, accompanied where appropriate by the Deputy Secretary-General's comments, shall be submitted by 1 July to the States referred to in Article 25.

1311/S. 1312 and S. 1313 only together

Balance sheets for financial assets and liabilities

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).

Balance sheets present stocks of assets and liabilities and net worth.

PROVISIONS RELATING TO THE DIFFERENT BALANCE SHEET ITEMS

current accounts, accumulation accounts and balance sheets.

submit the annual accounts and balance-sheet to the Administrative Board,

Finally, the balance sheets for the rest of the world are analogous to those for the total economy.

The balance sheets of the rest of the world contain financial assets and liabilities.

The numbering relates to the balance sheet format given in Annex III.

'The Member States shall prescribe the following layout for the balance sheet.

the balance sheet accounts which disclose the assets and liabilities of europol

The composition of the balance sheet shall be based on the structure established in Annex II.

Type of account (i.e. balance sheets, financial transactions and other flows)

The format for the ECB's published annual balance sheet shall follow the format in Annex III.

(b) transactions shall be recorded in the balance sheet at transaction price;

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;

Table 7 - Balance sheets for financial assets and liabilities, consolidated and non-consolidated

Spot purchases and sales shall be recognised in on-balance-sheet accounts at the settlement date.