[..] the estimates of revenue and expenditure, together with the operating accounts and the balance sheets of the joint undertakings for each financial year, shall be placed before the commission, the council and the assembly in accordance with the statutes of those undertakings [..]
Avots: Treaty Establishing the European Atomic Energy Community (1957), Art. 171.3
Statement of a company's financial position at a particular point, normally at the end of a financial year, balancing assets against liabilities and showing the source and application of funds Originally balance sheets were produced with liabilities shown on the left and assets on the right. Now they are often produced in vertical form showing fixed assets and net current assets (described together as capital, capital employed and then showing capital ownership). The complementary tool of financial accounting is the profit and loss account showing company performance over a particular period of time.
Kolekcija: Valsts valodas centra izstrādātie ekonomikas un finanšu termini
Nozares: Ekonomika. Finanses, Ekonomika. Finanses