Codelist for KOSTRA balance post

The balance sheet gives a summary of what the organizations owes in assets, liabilities and equities. The list shows the summary of valid KOSTRA balance post in the municipalities accounts and county authorities accounts. The balance sheet gives a summary of what the organizations owes in assets, liabilities and equities. Assets are categorized as current assets and fixed assets. Liabilities/debts are categorized according to the time of payment (long-term or short-term), whereas assets are categorized in different funds and annual reports accounts Abbreviation in the codelist: (A) The balanse post is only valid for accounts that implement the accounting legislation laws (M) The balanse post is only valid for accounts that implement the local goverment accounting principles

KOSTRA balance post 2017

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