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balance sheet
(redirected from Balance sheets)

    Also found in: Dictionary/thesaurus, Legal, Financial, Wikipedia, Hutchinson 0.03 sec.

balance sheet

Financial statement that describes the resources under a company's control on a specified date and indicates where they have come from. It consists of three major sections: assets (valuable rights owned by the company), liabilities (funds provided by outside lenders and other creditors), and the owners' equity. On the balance sheet, total assets must always equal total liabilities plus total owners' equity.
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