Valsts valodas centra izstrādātie grāmatvedības, vadībzinātnes, tirgvedības un tirdzniecības termini

Konteksts: [..] These items shall include, on the one hand, charges for value adjustments in respect of loans and advances to be shown under Assets items 3 and 4 and provisions forcontingent liabilities and for commitments to be shown under Off-balance sheet items 1 and 2, on the other hand, credits from the recovery of written-off loans and advances and amounts written back following earlier value adjustments and provisions. [..]
Avots: Council Directive of 8 December 1986 on the annual accounts and consolidated accounts of banks and other financial institutions (86/635/EEC)