Hi U
This is a booking which is concerning 'restricted donations'. When we receive 'restricted donations' then the donor forces us to use it only for a defined project. here it's FAL. The amount which we have not spent end of December 2015, we have to book into the balance sheet and to the capital to be correct. This is what this booking is all about. It's here to show end of the year that we still have a certain balance of 'restricted funds' which we cannot use for anything else.
does this help ?
marc