Non disclosure of enrolled unpaid capital in assets as receivables from equity owners is reflected in the decrease of the amount of capital in the liability. Record of redeemed shares and stakes in the assets leading to overvaluing capital. It is important that capital is balanced properly, without overvaluing or undrevaluing, because in this case financial stability and indebtedness are quantified properly. Separation of deferred tax assets and deferred tax liabilities on long-term and short-term is unnecessary, because these positions are not changed until the next closing balance sheet.