Closing balance sheet


Dernière mise à jour le :22/09/2021


The closing balance sheet is the statement, drawn up for the closing account period, of the values of assets and liabilities of resident institutional units.

The balancing item of a balance sheet is called net worth (B90). Own funds are defined as the sum of net worth (B90) plus the value of equity and investment fund shares (AF.5) as liabilities in the balance sheet.

A balance sheet is drawn up for resi­dent institutional sectors and sub-sectors, the total national economy and the rest of the world.