balance at beginning of year

In addition, changes to accounting rules at the beginning of next year will require Banks to move a large volume of securitized assets back onto their balance sheets.

此外，明年初会计准则的改变要求银行把大量的证券化资产放回到自己的资产负债表上。

The increased amount of equity capital is the balance between the "equity capital" entries of the indebtedness statements at the beginning or the year and the end of the year.

股本增加额为该企业年末、年初资产负债表“股本”项目相减之差。

Parents of new students, scheduled to start at the beginning of the school year but who have decided to withdraw, will forfeit the equivalent of Term 1's fee. Any balance remaining will be refunded.

计划于新学年入学的新生家长，如需要取消新生入学资格并申请退费，第一学期的学费不予退还，余下学期的学费将予以退还。