disclosure of transactions in the balance sheet

The time at which the first measurement contained in the record is started.

This is one death he can't let become merely an entry on a balance sheet.

This is one death he can’t let become merely an entry on a balance sheet.

This item does not include financial derivatives that are not subject to on-balance-sheet recording according to national rules

In accordance with existing international statistical standards, financial derivative instruments that have a market value should in principle be subject to on-balance-sheet recording.

Indeed, the valuation of that new portfolio of loans could offset the limited capital need stemming from their integration in the balance sheet of the Bank.

Financial derivatives that are subject to on-balance-sheet recording should be entered at their market value, which is the prevailing market price or a close equivalent (fair value).

Financial derivatives that are subject to on-balance-sheet recording should be entered at their market value, which is the prevailing market price or a close equivalent (fair value).

Since in this case there is no specifically identified asset, the agreement is a service contract that will not therefore be recognised on the balance sheet.

3 The accounting principles and practices underpinning the accountancy and assessment rules must be presented in the annex of the balance sheet.

3 The accounting principles and practices underpinning the accountancy and assessment rules must be presented in the annex of the balance sheet.

Own shares (with an indication of their nominal value or, in the absence of a nominal value, their accounting par value) to the extent that national law permits their being shown in the balance sheet.

Own shares (with an indication of their nominal value or, in the absence of a nominal value, their accounting par value), to the extent that national law permits their being shown in the balance sheet.

Own shares (with an indication of their nominal value or, in the absence of a nominal value, their accounting par value) to the extent that national law permits their being shown in the balance sheet.