AAB - Annual Accounts Books

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AAB - Annual Accounts Books

AAB

Catalogue

Reference Number: AAB

Description: The Annual Account Books are often referred to as the `Green Books' because of their green-coloured bindings.The volumes run form 1830 to 1866 and then from 1889 to the present day with just two summary volumes covering 1869-88. They contain balances of client and general accounts of Baring Brothers & Co and Baring Brothers & Co Ltd. Increasingly from the 1890s they include general accounts, valuations of securities, statistics of business and printed annual reports. The books are indexed from 1919.The volumes covering 1830-56 contain balances of client and general accounts such as `shipments', `bills accepted', `insurance', `freight', and `duties' although the key general acounts are actually excluded. For 1830-56 the client and general accounts are listed by folio number and can be related to the General Ledgers.Subsequent volumes, except that for 1866, have not survived until 1889.The two volumes which cover 1869-88 contain only profit and loss accounts and for 1874-88 `statements of capital.... shewing to whom it belongs'From 1890 onwards the volumes show details of balances of all client and all general accounts at year end and from this date each volume also includes a profit and loss account and an increasing number of other general accounts and supporting schedules. These general accounts include contingency, interest and discount, commission, foreign exchange, pension fund and counting house expenses.From 1896 the volumes contain a list giving valuations of securities owned by Barings and a signed copy of the Directors' Annual Report and Accounts. From 1918 schedules of the frozen Russian balances [paid away in 1986] are also included and occasionally extraordinary acccounts are included, for example the premises extension account for 1911-14 and the excess profit duty provision account following the 1st World War.From 1955 the annual balances of client accounts are to be found in a dedicated series of year end balances of client and foreign exchange accounts.In 1890 the business of Baring Brothers & Co was largely transferred to Baring Brothers & Co Ltd. From 1891 the Annual Account Books relate to Baring Brothers & Co Ltd. However a parallel series of books relating to Baring Brothers & Co was maintained until 1920 and thereafter the accounts of Baring Brothers & Co were filed with those of the limited company. In 1896 a new partnership of Baring Brothers & Co was formed to control the ownership of Baring Brothers & Co Ltd. The accounts of this entity were always filed with those of the limited company.This series is supported by the annual working papers which survive from 1924. The general accounts included in this series are also to be found in the General Ledgers series.

Date: 1830-1993

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AAB - Annual Accounts Books

Annual Account Balances

Annual Account Balances

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Annual Account Balances