Definition: Balance sheet total
Structural business statistics
This variable consists of the sum of the items A, B, C, D, E, F, G and H of the asset side of the balance sheet or of the sum of the items A, B, C, D, E, F, G, H and I of the liability side of the balance sheet of Article 6 of Council Directive 91/674/EEC. In any case it has to be indicated if the loss for the financial year is shown on the asset side or on the liability side of the balance sheet.
Definition of SBS Regulation variables (36 30 0)