The Balance Sheets provide the value of the assets, liabilities and net worth at the beginning and the end of the accounting period. The values in the closing balance should be the sum of the opening balance, the accumulation accounts and the other changes in assets accounts.
The balance sheets records assets on the left side, and liabilities on the right side. Balancing item in the balance sheets is net worth.
 
Non-financial assets; consists of produced (e.g., buildings, machinery, art and copyrights) and non-produced assets (e.g., land, valuable stones and sub-soil assets). A non-financial asset are an entity from which economic benefits may be derived by the owner by holding or using the item over a period of time.
Monetary gold and SDRs; Monetary gold is owned by the monetary authorities as a financial and is a component of foreign reserves. SDRs - Special Drawing Rights - are international reserve assets created by the IMF and allocated to its members to supplement existing reserves.
Currency and deposits; comprises 1) currency which are all coins and notes in circulation, 2) transferable deposits which are a) exchangeable on demand at par (no restrictions), b) freely transferable by check or giro, and c) otherwise commonly used to make payments, as well as 3) other deposits which include all claims (other than transferable deposits) on the central bank, other depository institutions, government units and other units that are represented by evidence of deposit. - Typical examples of 'other deposits' would be saving-, term- and non-transferable deposits denominated in foreign currency.
Securities other than shares; consists of bills, bonds, certificates of deposit, commercial paper, debentures, tradable financial derivatives, and similar instruments traded in the financial markets.
Loans; financial assets that are created when creditors lend funds directly to debitors, that are evidenced by nonnegotiable documents, or for which the lender receives no security evidencing the transaction.
Shares and other equity; financial assets that are instruments and records acknowledging, after claims of all creditors have been met, claims to the residual value of incorporated enterprises.
Insurance technical reserves; consists of prepayments of premiums, reserves against outstanding claims and the actuarial reserves against outstanding risks in respect of life insurance policies, including reserves for with-profit policies which add to the value on maturity of with-profit endowments or similar policies.
Other accounts receivable; consists of trade credits and advances, plus any other items due to be received/paid.
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