Balance sheets THE CONTRACTOR IS ACTING UNDER A FRAMEWORK CONTRACT CONCLUDED WITH THE COMMISSION.

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Presentation transcript:

Balance sheets THE CONTRACTOR IS ACTING UNDER A FRAMEWORK CONTRACT CONCLUDED WITH THE COMMISSION

..\Session 1A\Sequence of accounts.docx

Balance sheet (opening) Assets Liabilities Fixed assets Inventories Valuables Currency Shares held Loans held Currency Shares issued Loans incurred Net worth = assets - liabilities

Other changes in volume account Changes in assets Changes in liabilities Economic appearance Catastrophic losses Uncompensated seizures Classification changes Economic appearance Catastrophic losses Uncompensated seizures Classification changes

Revaluation account Changes in assets Changes in liabilities Nominal gains of which Neutral gains Real gains Nominal gains of which Neutral gains Real gains

Balance sheet (closing) Assets Liabilities Fixed assets Inventories Valuables Currency Shares held Loans held Currency Shares issued Loans incurred Net worth = assets - liabilities

Thank you for your attention CONTRACTOR IS ACTING UNDER A FRAMEWORK CONTRACT CONCLUDED WITH THE COMMISSION