E. Balance-sheet items

Balance sheet items

Balance sheet items

Disclosure of off-balance sheet items

Determination of certain balance sheet items

(i) Determination of certain balance sheet items

(k) Determination of certain balance sheet items

c Off-balance sheet items for information purposes only.

In general, these corporations treat certain financial instruments as off-balance-sheet items.

The policy for translating balance-sheet items maintained in other currencies is also in accordance with United Nations accounting standards.