Početno stanje dugovanja, I would suggest.

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Note added at 15 mins (2007-10-24 19:12:54 GMT)
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Also possible: Creditors at start of period (see next entry).

Mislim da se ovde radi o naznaci da li je početno stanje dugovno ili potražno (debit / credit).
Opening balance – Specifies whether the opening balance is debit or credit balance and the amount of the balance.
www.hansabanka.lv/lib/en/CSVformatEng.doc

At the beginning of the year, The Office Equipment account of Gulf Coast Airlines had a debit balance of $126,900. During the year, debit entries of $23, 400 and credit entries of $38,200 were posted to the account. What was the balance of this account at the end of the year? (Indicate debit or credit balance)
What was the final balance? Well, we know it should be a debit, but let’s make sure…
Opening Balance Debit 126,900
Plus Purchases Debit 23,400
Less Sales Credit 38,200
Closing Balance = $112,100
http://www.askmehelpdesk.com/finance-accounting/debit-balanc...

Hvala za svoji..
katerina