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reported on the balance sheet vs reported in the balance sheet

Both phrases are correct, but they are used in slightly different contexts. 'Reported on the balance sheet' is commonly used when referring to specific items or amounts that are included in the balance sheet. On the other hand, 'reported in the balance sheet' is more general and can be used to indicate the overall presentation of financial information in the balance sheet.

Last updated: March 27, 2024 • 1137 views

reported on the balance sheet

This phrase is correct and commonly used when referring to specific items or amounts that are included in the balance sheet.

This phrase is used to indicate that certain items or amounts are included and presented on the balance sheet.

Examples:

  • The company's assets are reported on the balance sheet.
  • The liabilities are reported on the balance sheet.
  • 'Carrying amount' means amounts reported on the balance sheet of the institution for investees that are neither fully nor proportionally consolidated.
  • However, it may be necessary for the NCBs to collect ad hoc information from institutions entering the MFI sector in order to determine whether business reported on the first balance sheet has been transferred from outside the MFI sector or built up after entry.
  • Where potential changes due to reclassifications have been identified, reporting MFIs are asked for ad hoc information on the precise impact on the reported balance sheet.
  • Where potential changes due to reclassifications have been identified, reporting agents are asked for ad hoc information on the precise impact on the reported balance sheet.
  • Similarly, the balance sheet of an institution leaving the MFI sector will be removed at the time of its departure (to coincide with the last reported balance sheet) or perhaps later, for example if monthly data are carried forward to the next end-quarter.
  • This provision shall also allow for claims incurred but not reported by the balance-sheet date;
  • The amount to be reported here shall correspond to the amount reported in the balance sheet (if reported separately).
  • its amount shall be determined having regard to past experience as to the number and magnitude of claims reported after the balance-sheet date.
  • Not reported o/a no off-balance sheet items;
  • The undrawn amount of the liquidity facilities shall be reported under 'Off balance sheet items and derivatives'.
  • In fact, accrued interest is often intrinsic to market prices and difficult to disentangle from the accounting price as it is reported in the statistical balance sheet.
  • Under IFRS or compatible National GAAP, the following item are recognised in the balance sheet and, consequently, should not be reported as off-balance sheet exposures:
  • An entity shall disclose the components of cash and cash equivalents and shall present a reconciliation of the amounts in its cash-flow statement with the equivalent items reported in the balance sheet.
  • To minimise the reporting burden and to avoid any duplication in the collection of statistical information, the statistical information related to the balance sheet reported by MFIs under Regulation ECB/ 2001/13 is also used to calculate the reserve base under Regulation ECB/ 2003/9.
  • Therefore it is correct to base adjustments on the last balance sheets reported to the national central bank by the separate institutions and the first balance sheet reported by the merged institution one month later.
  • However, a solution in full accordance with the calculation of growth rates consists in an adjustment that is made on the basis of the last balance sheets reported by the separate institutions and the first post-acquisition balance sheet of the acquiring institution.
  • The amount reported in this item shall be equal to the amount reported in the accounting balance sheet.
  • If accrued interest is intrinsic to the accounting price as it is reported in the statistical balance sheet, it is excluded from the transaction value and, instead, indistinguishably included within «revaluation adjustments».
  • if accrued interest is intrinsic to the accounting price as it is reported in the statistical balance sheet, it should be subject to a revaluation adjustment;
  • Where the possibility according to Article 132 (5) of CRR is used, exposures in the form of units or shares in CIUs shall be reported as on balance sheet items according to Article 111 (1) sentence 1 of CRR.

Alternatives:

  • included on the balance sheet
  • presented on the balance sheet
  • disclosed on the balance sheet
  • listed on the balance sheet
  • shown on the balance sheet

reported in the balance sheet

This phrase is correct and can be used to indicate the overall presentation of financial information in the balance sheet.

This phrase is used to indicate that financial information is presented in the balance sheet as a whole.

Examples:

  • The financial results are reported in the balance sheet.
  • The company's performance is reported in the balance sheet.
  • The amount to be reported here shall correspond to the amount reported in the balance sheet (if reported separately).
  • An entity shall disclose the components of cash and cash equivalents and shall present a reconciliation of the amounts in its cash-flow statement with the equivalent items reported in the balance sheet.
  • In fact, accrued interest is often intrinsic to market prices and difficult to disentangle from the accounting price as it is reported in the statistical balance sheet.
  • The amount reported in this item shall be equal to the amount reported in the accounting balance sheet.
  • If accrued interest is intrinsic to the accounting price as it is reported in the statistical balance sheet, it is excluded from the transaction value and, instead, indistinguishably included within «revaluation adjustments».
  • if accrued interest is intrinsic to the accounting price as it is reported in the statistical balance sheet, it should be subject to a revaluation adjustment;
  • Where potential changes due to reclassifications have been identified, reporting MFIs are asked for ad hoc information on the precise impact on the reported balance sheet.
  • Where potential changes due to reclassifications have been identified, reporting agents are asked for ad hoc information on the precise impact on the reported balance sheet.
  • Similarly, the balance sheet of an institution leaving the MFI sector will be removed at the time of its departure (to coincide with the last reported balance sheet) or perhaps later, for example if monthly data are carried forward to the next end-quarter.
  • This provision shall also allow for claims incurred but not reported by the balance-sheet date;
  • Under IFRS or compatible National GAAP, the following item are recognised in the balance sheet and, consequently, should not be reported as off-balance sheet exposures:
  • its amount shall be determined having regard to past experience as to the number and magnitude of claims reported after the balance-sheet date.
  • 'Carrying amount' means amounts reported on the balance sheet of the institution for investees that are neither fully nor proportionally consolidated.
  • Not reported o/a no off-balance sheet items;
  • The undrawn amount of the liquidity facilities shall be reported under 'Off balance sheet items and derivatives'.
  • To minimise the reporting burden and to avoid any duplication in the collection of statistical information, the statistical information related to the balance sheet reported by MFIs under Regulation ECB/ 2001/13 is also used to calculate the reserve base under Regulation ECB/ 2003/9.
  • Therefore it is correct to base adjustments on the last balance sheets reported to the national central bank by the separate institutions and the first balance sheet reported by the merged institution one month later.
  • However, a solution in full accordance with the calculation of growth rates consists in an adjustment that is made on the basis of the last balance sheets reported by the separate institutions and the first post-acquisition balance sheet of the acquiring institution.
  • However, it may be necessary for the NCBs to collect ad hoc information from institutions entering the MFI sector in order to determine whether business reported on the first balance sheet has been transferred from outside the MFI sector or built up after entry.
  • Where the possibility according to Article 132 (5) of CRR is used, exposures in the form of units or shares in CIUs shall be reported as on balance sheet items according to Article 111 (1) sentence 1 of CRR.

Alternatives:

  • presented in the balance sheet
  • included in the balance sheet
  • disclosed in the balance sheet
  • listed in the balance sheet
  • shown in the balance sheet

Related Comparisons

liability in its balance sheet vs liability on its balance sheet on the sheet vs in the sheet on the balance sheet vs in the balance sheet the value on which vs Tunstall and dictionary the value at which vs the value on which

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