Glossary of Legal Terms

Search by letter:   
Quick word search:             

1—10 of 444
Main unit for grouping and maintaining of information on economic activities and other accounting information. Synthetic balance in accounting used for grouping of public data based on characters established to determine forms of property, capital, financial results, etc. the analytic balance within synthetic balance groups in more details information on personnel, material and other balances. Sub-balance is a part of synthetic balance reflecting grouped analytic data.
The form of financial reporting that reflects the property and financial status of enterprise, entity, organisation and other entrepreneurial subject as for the last day of reporting period
Systemisation of economic activities based on primary accounting documentation
The regulatory document verified to enforce the articles oft his Law, which establishes mandatory rules or regulations of accounting
Activities on exploration, development, production, processing, storage, transportation, distribution and utilization of power materials and products (power resources)
As officials of the enterprise, independently of the form of property and economic mode, as well as owners or administrative body authorised by them, having the right to conclude, cancel or amend labour contracts with employees
Members of Controllers’ Board, Auditor Committee and Management Board of the Bank, as well as chief accountant of the bank (head of accounting service), employees of internal audit division, managers and chief accountants of branches, departments and representations of the bank
Official appointed in case of insolvency of the debtor as specified in Chapter V of this Law
Information that is spread in order to create interest to physical persons and legal entities, commodities, ideas and novelties (advertising information) or to support this interest, promote sale of commodities, realisation of ideas and novelties
Physical person or legal entity that is the source of advertising information for making, placing and distribution of advertisements