The balance sheet shall include, on the assets side, the amount of revenue to be collected and, on the liabilities side, the amount of expenditure chargeable to the financial year, which have not yet been entered in the accounts. ###>Le bilan comprend à l'actif le montant des recettes à re couvrer et au passif le montant des dépenses de l'exercice, non encore comptabilisés dans les comptes.