Public Library Board Statement of Financial Position - 2012 to 2025
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The Mississauga Public Library Board Statement of Financial Position is also referred to as the “Balance Sheet”. The Mississauga Public Library Board Statement of Financial Position highlights four key figures that together describe the financial position of the Library Board: (a) the cash resources of the Library Board; (b) the net financial asset position, calculated as the difference between financial assets and financial liabilities; (c) the non-financial assets that are normally held for service provision such as tangible capital assets; and, (d) the accumulated surplus/deficit (or in private sector terms, retained earnings: not termed so by governments as there are no shareholder contributions or distributions).
密西沙加公共图书馆委员会财务状况表(Statement of Financial Position)亦被称为"资产负债表"。该表列示了四项核心指标,用以全面呈现该委员会的财务状况:(a)该委员会的现金资源;(b)净金融资产状况,计算方式为金融资产与金融负债的差额;(c)通常用于提供服务的非金融资产,例如有形资本资产;以及(d)累计盈余/赤字(私营部门将其称为留存收益,但政府部门并不使用该称谓,原因在于政府不存在股东出资或分红行为)。



