Definition: Balancing item
ESA 1995
A balancing item is an accounting construct obtained by subtracting the total value of the entries on one side of an account from the total value on the other side. http://ec.europa.eu/eurostat/product?code=CA-15-96-001&mode=view
Source:
Eurostat, "European System of Accounts - ESA 1995", Office for Official Publications of the European Communities, Luxembourg, 1996
Eurostat, "European System of Accounts - ESA 1995", Office for Official Publications of the European Communities, Luxembourg, 1996
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