Closing balance sheet

closing balance sheet (IV.

Closing balance sheet (IV.

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

Upon the final disbursement under this Agreement, Slovenia shall submit to Switzerland a final report assessing the accomplishment of the objective of this Agreement and a final financial statement on the use of the Contribution, based on the financial audits of the Projects.

The final gain or loss shall be included in the balance for the year.

The discharge decision shall cover the accounts of all the Communities' revenue and expenditure, the resulting balance and the assets and liabilities of the Communities shown in the balance sheet.

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).

Only the final gain or loss shall be included in the balance for the year.

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;

The value of an asset or liability in the closing balance sheets is equal to the sum of its value in the opening balance sheets and the amount recorded for the said item in the changes in balance sheet account.

This means that the purchaser's price of the leased good is part of the lessee's final consumption expenditure (P. 3) at the beginning of the leasing period and that the good appears only as a consumer durable in the memorandum item to his balance sheet.

for credit institutions and other financial institutions, as regards Article 1 (2) and (3), the sum of the following income items as defined in Council Directive 86/635/EEC of 8 December 1986 on the annual accounts and consolidated accounts of banks and other financial institutions (*), after deduction of value added tax and other taxes directly related to those items, where appropriate:

Closing rate is the spot exchange rate at the balance sheet date.

assets and liabilities for all balance sheets presented (i.e. including comparatives) should be translated at the closing rate existing at the date of each balance sheet presented;

assets, liabilities and equity items for all balance sheets presented (i.e. including comparatives) should be translated at the closing rate existing at the date of the most recent balance sheet presented;

Change in stocks of finished goods and work in progress is used in the calculation of Production value (12 12 0) and other aggregates and balances,

The discharge decision shall cover the accounts of all the revenue and expenditure of the Community body, the resulting balance and the assets and liabilities of the Community body shown in the financial statement.

equity items other than the net profit or loss for the period that is included in the balance of accumulated profit or loss should be translated at the closing rate existing at the date of each balance sheet presented;

Where the amount of a benefit is a constant proportion of final salary for each year of service, future salary increases will affect the amount required to settle the obligation that exists for service before the balance sheet date, but do not create an additional obligation.

The operator shall take appropriate mass balance calculations in order to determine the emission levels in the final waste water discharge that can be attributed to the waste water arising from the cleaning of exhaust gases in order to check compliance with the emission limit values set out in Annex IV for the waste water stream from the exhaust gas cleaning process.

Whereas for the sake of transparency between Member States, and the monitoring and proper administration of the additional payments provided for in Regulation (EC) No 2443/96 the Member States should inform the Commission of the grant model used and the national detailed rules of application for implementing the measures provided for in that Regulation and of the final balance;

When financial statements are presented in a currency other than the measurement currency determined under SIC-19, and the measurement currency is the currency of a hyperinflationary economy, an enterprise should disclose the closing exchange rates between the measurement currency and the presentation currency existing at the date of each balance sheet presented, in addition to the disclosures required by IAS 29.39.

for credit institutions and other financial institutions, as regards Article 1 (2) and (3), the sum of the following income items as defined in Council Directive 86/635/EEC of 8 December 1986 on the annual accounts and consolidated accounts of banks and other financial institutions (5), after deduction of value added tax and other taxes directly related to those items, where appropriate:

If this off-site treatment plant is not only dedicated to treat waste water from incineration, the operator shall take the appropriate mass balance calculations, as provided for under paragraph 4(a), (b) and (c), in order to determine the emission levels in the final waste water discharge that can be attributed to the waste water arising from the cleaning of exhaust gases in order to check compliance with the emission limit values set out in Annex IV for the waste water stream from the exhaust gas cleaning process.