Balance sheet account
A statement of the value of assets held and of commitments contracted by a unit or an institutional sector, drawn up at a specific moment in time. Its balance is the net value. Assets and liabilities are recorded at their market or transaction value or at the technical cost of renewal (case of productive fixed assets). The value of non-listed shares is estimated in reference to that of listed shares. Unrealised capital gains on property are assigned to underlying land.
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