With the switch from cameralistic accounting to municipal double-entry accounting, the income statement and financial statement were joined by the balance sheet in municipal budgeting and accounting. The balance sheet provides an overview of the entire assets of the state capital of Mainz and their financing through equity and debt capital.
The starting signal for double-entry accounting was given with the opening balance sheet on January 1, 2009, which also marked the end of the era of cameralistic accounting. All information relating to the "Annual Financial
Statements of the State Capital of Mainz" is available on this page. The opening balance sheet as of January 1, 2009, as well as all annual financial statements prepared since then, including notes and appendices, are available for download here.