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A balance sheet that summarizes the financial condition of a person or company on a specified date. A statement in writing stating fully all assets and liabilities. It is created under generally accepted accounting principles. An accounting statement showing assets and liabilities of a person or company. Used generally for large loans or other instances when the credit report (history of payment of debts) in itself is not sufficient.


The presentation of financial data including balance sheets, income statements, and statements of cash flow. These include any supporting statement that is intended to communicate an entity's financial position at a point in time and its results of operations for a period then ended.

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