They encapsulate a great deal of information and include some of the most important entries in the accounts, as can be seen from the following examples of balancing items: value added, operating surplus, disposable income, saving, net lending/net borrowing.
Parmi les plus significatifs, on relèvera la valeur ajoutée, l'excédent d'exploitation, le revenu disponible, l'épargne, la capacité/le besoin de financement et la valeur nette.