Final answer:
The subjects of recording but not necessarily filing relate to the elements of the balance sheet in accounting and business, such as assets, liabilities, and equity. These records are important for internal tracking and may include projections or estimations that aren't part of regular filing but are kept for future reference or upon request.
Step-by-step explanation:
When considering the three things that need to be recorded, but not filed unless requested, it’s important to recognize the context within which the question is rooted. We’re dealing with concepts that primarily belong to the realm of accounting and business. Specifically, these concepts include assets, liabilities, and equity, which are all integral to a company’s balance sheet, an accounting tool that lists assets and liabilities to showcase the company's financial position at a certain point in time.
Assets are items of value that a firm or an individual owns, such as property, equipment, or inventory. Liabilities represent the obligations or amounts owed to others, like loans or accounts payable. Equity is the owner's claim after subtracting liabilities from assets, often referred to as net worth or bank capital.
The specific elements mentioned in the question that are recorded but may not be immediately filed could include information related to transactions that impact assets, liabilities, and equity but are not part of the regular, daily documentation process. This can potentially be related to future planning or transactions that only affect the internal records rather than the official statements. For example, projections of future income, pending expenses, or estimations of changes in assets' values might be recorded but not necessarily filed unless they become relevant to official reporting or requests.