Русско-англо-русский юридический словарь

DEFINITION of 'Financial Statements'. Records that outline the financial activities of a business, an individual or any other entity. Financial statements are meant to present the financial information of the entity in question as clearly and concisely as possible for both the entity and for readers. Financial statements for businesses usually include: income statements, balance sheet, statements of retained earnings and cash flows, as well as other possible statements. (Investopedia)

person who now has title to the land in question." (Boundary Problems Glossary)

c/d = carried down, the closing ledger balance for the period in question (this will be the bal b/d at the start of the next period). (OpenTuition)

b/d = brought down, the opening ledger balance for the period in question (OpenTuition)