raamatupidamisaruanne, mis kajastab antud kuupäeva seisuga raamatupidamiskohustuslase vara, kohustusi ja omakapitali
a statement of the financial position of a company or trader or partnership at a particular time, such as the end of the financial year or the end of the quarter, showing the company's assets and liabilities (q.v.)
The revenue and expenditure account and the balance sheet relating to the Fund shall be attached to the Communities' revenue and expenditure account and balance sheet.
