The net worth of the assets and liabilities of the European Coal and Steel Community, as they appear in the balance sheet of the European Coal and Steel Community of 23 July 2002, subject to any increase or decrease which may occur as a result of the liquidation operations, shall be considered as Union assets intended for research in sectors related to the coal and steel industry, referred to as the "European Coal and Steel Community in liquidation".

They are recorded in the capital account of the sector/industry as changes in liabilities and net value.

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).

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 net worth of these assets and liabilities, as they appear in the balance sheet of the ECSC of 23 July 2002, subject to any increase or decrease which may occur as a result of the liquidation operations, shall be considered as assets intended for research in the sectors related to the coal and steel industry, referred to as the "ECSC in liquidation".

The net worth of these assets and liabilities, as they appear in the balance sheet of the ECSC of 23 July 2002, subject to any increase or decrease which may occur as a result of the liquidation operations, shall be considered as assets intended for research in the sectors related to the coal and steel industry, referred to as the "ECSC in liquidation".

Other volume changes in financial assets and net liabilities n. e. c.

Liabilities and net worth

(a) Net liabilities arising from balances of TARGET accounts and correspondent accounts of NCBs i.e. the net figure of claims and liabilities (see also asset item 'Other claims within the Eurosystem (net)')

Net incurrence of liabilities

Changes in liabilities and net worth

Total change in liabilities and net worth

Other liabilities within the Eurosystem (net)

It is recorded on the changes in liabilities and net worth side.

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

Other liabilities within the Eurosystem (net) Items in course of settlement

Transactions in financial instruments (F) (Net acquisition of financial assets/net incurrence of liabilities)

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

(a) Net claims arising from balances of TARGET accounts and correspondent accounts of NCBs i.e. the net figure of claims and liabilities (see also liability item 'Other liabilities within the Eurosystem (net)')

which describe the net acquisition of financial assets or the net incurrence of liabilities for each type of financial instrument.

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 difference between assets and liabilities is the net worth at the end of the accounting period.

They are recorded in the capital account of the sector/industry as changes in liabilities and net value.

Comparison of two successive balance sheets shows changes in liabilities and net worth and changes in assets.

They record the various causes of changes in the assets and liabilities of units and the change in their net worth.

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).

Of course, the net incurrence of external liabilities plus net lending of the total economy equals the net acquisition of external financial assets, so that in this account too the balance between row and column totals is maintained.

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).

Fourthly, the financial account gives the net acquisition of external financial assets (cell 18, 8) and net lending of the rest of the world (cell 18, 17) in the row, and the net incurrence of external liabilities (cell 8, 18) in the column.

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

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).

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

net equity of households in pension funds reserves (F. 612), also shown as a change (negative if necessary) in funds' liabilities and household reserves.

The financial account records, by type of financial instrument, the changes in the financial assets and liabilities that compose net lending or borrowing.

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).

Account 8, the financial account, opens with net lending of the total economy (cell 8, 7) and adds financial transactions between resident sectors (553) on the diagonal and also the net incurrence of external liabilities (50), see cell (8, 18).

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.

In the financial account, net equity of policyholders in non-life insurance reserves is shown as a change in assets of policyholder sectors and a change in liabilities of the insurance sector.

In the financial account, the item net equity of households in life insurance reserves is shown as a change (negative if necessary) in households' assets and life insurance enterprises' liabilities.

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 change in net equity of non-resident households on life insurance reserves is shown in the financial account of the rest of the world as a change in the rest of the world's assets and the insurance sector's liabilities.

Hynix's net profit margin, return on assets and return on equity were negative in nearly every year since 1997, with net margins reaching minus 24,3 % in 2000 and a minus 93,83 % in 2001. In any year from 1997 to 1999, the company's cash flow from operations was not enough to cover even one sixth of its debt or total 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).

Hynix's net profit margin, return on assets, and return on equity were negative in nearly every year since 1997, with net margins reaching negative 24,3 % in 2000 and a negative 93,83 % in 2001. In every year from 1997 to 1999, the company's cash flow from operations was not enough to cover even one sixth of its debt or total liabilities.

Similarly, with few exceptions, the financial account and other changes in assets accounts record increases in assets and in liabilities on a net basis, bringing out the final consequences of these types of flows at the end of the accounting period.