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French Equivalent: Solde comptable

A balancing item is an accounting construct obtained by subtracting the total value of the entries on one side of an account (resources or changes in liabilities) from the total value of the entries on the other side (uses or changes in assets). It cannot be measured independently of the entries in the accounts; as a derived entry, it reflects the application of the general accounting rules to the specific entries on the two sides of the account.

Balancing items are constructed because they convey
interesting economic information. Many of the key
aggregates of the SNA including GDP actually emerge as
balancing items.

Source Publication:
System of Account (SNA), 2008, 3.9 and 3.10.


Statistical Theme: National accounts

Created on Tuesday, September 25, 2001

Last updated on Wednesday, April 3, 2013