CONCEPTS AND DEFINITIONS
Eurostat's Concepts and Definitions Database

 

Term
Balance sheet
Term extension
OECD terminology
Definition
Measuring Capital Manual 2009

Statement, drawn up at a particular point in time, of the values of assets owned by an institutional unit or sector and of the financial claims (i.e. liabilities) incurred by this unit or sector.

Measuring Capital Manual 2001

A balance sheet is a statement, drawn up at a particular point in time, of the values of assets owned by an institutional unit or sector and of the financial claims - liabilities - against the owner of those assets.
Source
Organisation for Economic Co-operation and Development (OECD), "Measuring Capital - OECD Manual: Measurement of Capital Stocks, Consumption of Fixed Capital and Capital Services", Annex 1: Glossary of technical terms used in the Manual, Paris, 2001
Hyperlink
http://ec.europa.eu/eurostat/ramon/statmanuals/files/oecd_measuring_capital_2001_en.pdf
Other link(s)
Measuring Capital Manual, Second Edition (OECD 2009)
Link(s) to statistical data
- Does not exist!
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