These items are liabilities in the Eurosystem’s balance sheet.

These items are liabilities on the Eurosystem's balance sheet.

The various sources of financing appear as liabilities on the balance sheet.

Banknotes in circulation are represented on the credit side of the central bank’s balance sheet.

The "money employed" is represented by what we've called the Capital Employed (cf. lesson on "big measures in a BS") on the liability side of the BS.

However, arrangements between parent companies and their subsidiaries don't have to be reflected as liabilities on the balance sheet.

Fair value gains and losses arising from the institution's own credit risk related to derivative liabilities

Fair value gains and losses arising from the institution's own credit risk related to derivative liabilities

Fair value gains and losses arising from the institution's own credit risk related to derivative liabilities

These accounts are managed, such as bank accounts, by post (8), but they are included in liabilities of the Treasury

The company must enter a sum equal to the deduction in a special reserve account, shown under liabilities in the financial statement.

It must register a sum equal to the annual allowance to a special reserve account, on the liability side of the balance sheet.

It must register a sum equal to the annual allowance to a special reserve account, on the liability side of the balance sheet.

The GSTM ZORA is reported as a liability in the balance sheet included in GSTM's tax returns for an amount equal to the nominal of the ZORA (EUR 1036912506,84).

Notes payable appear under liabilities on the balance sheet, separated into "bank debt" and "other long-term notes payable".