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Accounting financial summary
accounting, a balance sheet (also known as statement of financial position or statement of financial condition) is a summary of the financial balances of an individual
Balance_sheet
Asset, debt, or financing activity not on a company's balance sheet
"off-balance-sheet" (OBS), or incognito leverage, usually describes an asset, debt, or financing activity not on the company's balance sheet. Total
Off-balance-sheet
Type of economic recession
A balance sheet recession is a type of economic recession that occurs when high levels of private sector debt cause individuals or companies to collectively
Balance_sheet_recession
Tool for representing pros and cons
A decisional balance sheet or decision balance sheet is a tabular method for representing the pros and cons of different choices and for helping someone
Decisional_balance_sheet
Central banking system of the US
its balance sheet every Thursday. Below is the balance sheet as of 8 April 2021[update] (in billions of dollars): In addition, the balance sheet also
Federal_Reserve
List of all business accounts in a ledger
the trial balance and the credit value balance will be listed in the credit column. The trading profit and loss statement and balance sheet and other
Trial_balance
Summary of a country's food supply
Food balance sheet shows a brief picture of the pattern of the food supply of a country. For each food item, it sketches the primary commodity availability
Food_Balance_Sheet
Field of accounting
interest and taxes (EBIT) – interest and tax expenses = profit/loss The balance sheet is the financial statement showing a firm's assets, liabilities and
Financial_accounting
premium—can occur through two conduits: the balance sheet channel and the bank lending channel. The balance sheet channel refers to the notion that changes
Credit_channel
Recording financial transactions or events
trial balance stage, from which an accountant may prepare financial reports for the organisation, such as the income statement and balance sheet. The origin
Bookkeeping
Costs associated with 'fixed assets'
depreciated over multiple years. Capitalized expenditures show up on the balance sheet. Most ordinary business costs are either expensable or capitalizable
Capital_expenditure
A Public Sector Balance Sheet, like a balance sheet in the corporate world, reports comprehensively on what a government owns and owes, as well as its
Public_sector_balance_sheet
INC Published Balance Sheet As of 31 March 2025". BSP. bsp.gov.ph. Retrieved July 6, 2025. "GOTYME BANK CORPORATION Published Balance Sheet As of 31 March
List of largest banks in the Philippines
List_of_largest_banks_in_the_Philippines
Assessment of the viability, stability, and profitability of a business
statement and the balance sheet, as well as other financial and non-financial indicators. Both 2 and 3 are based on the company's balance sheet, which indicates
Financial_analysis
Business cycle contraction
balance sheet recession concept in 2010, agreeing with Koo's situation assessment and view that sustained deficit spending when faced with a balance sheet
Recession
Value that a financial entity owes
Equity The accounting equation is the mathematical structure of the balance sheet. Probably the most accepted accounting definition of liability is the
Liability (financial accounting)
Liability_(financial_accounting)
Economic resource, from which future economic benefits are expected
converted into cash (although cash itself is also considered an asset). The balance sheet of a firm records the monetary value of the assets owned by that firm
Asset
Basic type of financial statement
accounting principles and explains the owners' equity shown on the balance sheet, where: owners' equity = assets − liabilities In the United States this
Statement of changes in equity
Statement_of_changes_in_equity
Social movement for an alternative economic model
companies to create a so-called "common good balance sheet" than a financial balance sheet. The common good balance sheet is a value-based measurement tool and
Economy_for_the_Common_Good
Methods used in managing inventory
with the LIFO method. With FIFO, the cost of inventory reported on the balance sheet represents the cost of the inventory purchased earliest. FIFO most closely
FIFO_and_LIFO_accounting
Work-in-progress evaluation
discovered, the same way as for the completed contract method. The balance sheet presentation is the same as in the completed contract method. Revenues
Percentage-of-completion method
Percentage-of-completion_method
Amount of money owed on an account
equation. Balancing the books refers to the primary balance sheet equation of: Assets = liabilities + owners equity (capital) The first "balancing" of books
Balance_(accounting)
Formal record of financial activities
financial statements accompanied by a management discussion and analysis: A balance sheet reports on a company's assets, liabilities, and owners' equity at a
Financial_statement
Business statistics
account, and balance sheet. The term "final accounts" includes the trading account, the profit and loss account, and the balance sheet. Sections 209
Final_accounts
Bookkeeping (accounting) record
equity). The accounting equation is the mathematical structure of the balance sheet. Although a general ledger appears to be fairly simple, in large or
General_ledger
Value of an asset according to its balance sheet account balance
(or carrying value) is the value of an asset according to its balance sheet account balance. For assets, the value is based on the original cost of the
Book_value
2002 U.S. law regarding corporate accounting
enhanced reporting requirements for financial transactions, including off-balance-sheet transactions, pro-forma figures and stock transactions of corporate
Sarbanes–Oxley_Act
Technical standard
two types of leases: one on the balance sheet and operating leases, which are generally not recorded on the balance sheet. While this approach allows U
International Financial Reporting Standards
International_Financial_Reporting_Standards
Claims for payment held by a business
payment within an agreed time frame. Accounts receivable is shown in a balance sheet as an asset. It is one of a series of accounting transactions dealing
Accounts_receivable
Financial statement
statement of cash flows, is a financial statement that shows how changes in balance sheet accounts and income affect cash and cash equivalents, and breaks the
Cash_flow_statement
Accounting term
of the customary appearance of accounts in the financial statements: balance sheet accounts followed by profit and loss accounts. The charts of accounts
Chart_of_accounts
Assets held for less than a fiscal year
or consumed during the normal operating cycle of the business. On a balance sheet, assets will typically be classified into current assets and long-term
Current_asset
Evaluation of one's financial state
financial plan can also refer to the three primary financial statements (balance sheet, income statement, and cash flow statement) created within a business
Financial_plan
Consolidated Balance Sheet, IDBI Bank Financial Statement & Accounts". www.moneycontrol.com. Retrieved 16 October 2021. "IDFC First Bank Consolidated Balance Sheet
List_of_banks_in_India
Non-controlling interest, belonging to other investors
interest belongs to other investors and is reported on the consolidated balance sheet of the owning company to reflect the claim on assets belonging to other
Minority_interest
Financial estimation of potential market price
balance sheet. If XYZ purchased a similar two-acre tract of land in 2005 for $2 million, then XYZ would report an asset of $2 million on its balance sheet
Fair_value
Recording a business transaction as debit and credit
Wolfram; Kirchner, Thomas (2020). Bookkeeping and Balance Sheet: With Special Consideration of Balance Sheet Tax Law and Tax Law Profit Determination for Sole
Double-entry_bookkeeping
Sides of an account in double-entry bookkeeping
Receivable' – balance owed) on the balance sheet. All accounts for a company are grouped together and summarized on the balance sheet in 3 sections which
Debits_and_credits
Liquidity requirement in the Basel Framework
developed and industry standards implemented. As mentioned above, off-balance sheet categories are also weighted as they contribute to both the assets and
Net_stable_funding_ratio
Decrease in asset values, or the allocation of cost thereof
accounting and tax purposes. The decrease in value of the asset affects the balance sheet of a business or entity, and the method of depreciating the asset, accounting-wise
Depreciation
Nietzsche's philosophical ideas
Critical Balance-Sheet. Brill, 2020. p. 391 Losurdo, D. (2002) Nietzsche, the Aristocratic Rebel: Intellectual Biography and Critical Balance-Sheet. Brill
Philosophy of Friedrich Nietzsche
Philosophy_of_Friedrich_Nietzsche
Intangible asset recognized in the acquisition of a firm
cannot be self-created. It is classified as an intangible asset on the balance sheet because it cannot be seen or touched. Under U.S. GAAP and IFRS, goodwill
Goodwill_(accounting)
aware of the use of the term and the abbreviation, which can confuse. Balance sheet Capital surplus Preferred stock Reserve (accounting) Treasury stock
Paid-in_capital
Asset whose market value is lower than that listed in its owner's balance sheet
which has a market value less than the value listed on its owner's balance sheet. According to U.S. accounting rules (known as US GAAP), the value of
Impaired_asset
Goods held for resale
inventory can appear a mixed blessing, since it counts as an asset on the balance sheet, but it also ties up money that could serve for other purposes and requires
Inventory
Statement on a company's activities in the previous year
report Contents: non-audited information Financial statements, including Balance sheet also known as Statement of Financial Position Income statement also
Annual_report
A knowledge balance sheet is a management and reporting instrument used to identify and describe an organisation’s intellectual capital. It seeks to improve
Knowledge_balance_sheet
Recording economic information
Management Accounting Principles Financial statements Annual report Balance sheet Cash-flow Equity Income Management discussion Financial statement analysis
Accounting
Accounting liability
tax depreciation, which gives rise to a deferred tax asset under a balance sheet approach, but in general should have no impact under a timing difference
Deferred_tax
Monetary authority of Canada
public service agencies. The bank has a zero book value policy on its balance sheet—matching total assets to total liabilities—and transfers any equity
Bank_of_Canada
statement but as special items in shareholder equity section of the balance sheet. Since these comprehensive income items are not closed to retained earnings
Accumulated other comprehensive income
Accumulated_other_comprehensive_income
Total quantity of money borrowed by the Government of the United Kingdom
of National Accounts (SNA 2008). The ONS publishes several related balance-sheet measures. The best-known is public sector net debt excluding public
United_Kingdom_national_debt
Partnership between a government and private company
of financing new or refurbished public sector assets outside their balance sheet. While PPP financing comes from the private sector, these projects are
Public–private_partnership
2001 accounting scandal
use accounting limitations to misrepresent earnings and modify the balance sheet to indicate favorable performance. The combination of these issues later
Enron_scandal
Monetary policy tool
withdraws an important part of the safe assets from the market onto its own balance sheet, which may result in private investors turning to other financial securities
Quantitative_easing
State of being unable to pay one's debts
said to be insolvent. There are two forms: cash-flow insolvency and balance-sheet insolvency. Cash-flow insolvency is a condition in which a person or
Insolvency
Highly liquid, short-term assets
equivalents (CCE) are the most liquid current assets found on a business's balance sheet. Cash equivalents are short-term commitments "with temporarily idle
Cash_and_cash_equivalents
Financial losses that an entity might incur from an uncertain future event
the balance sheet when both probable and reasonably estimable as 'contingency' or 'worst case' financial outcome. A footnote to the balance sheet may
Contingent_liability
Financial ratio
leverage ratio. The two components are often taken from the firm's balance sheet or statement of financial position (so-called book value), but the ratio
Debt-to-equity_ratio
Measure of a firm's profit
Management Accounting Principles Financial statements Annual report Balance sheet Cash-flow Equity Income Management discussion Financial statement analysis
Earnings before interest and taxes
Earnings_before_interest_and_taxes
Use of borrowed funds in the purchase of an asset
right hand side of the balance sheet) that must be held as a certain kind of asset (from the left hand side of the balance sheet). A capital requirement
Leverage_(finance)
Account which records a present liability of an entity
liability of an entity. The recording of the liability in the entity's balance sheet is matched to an appropriate expense account on the entity's income
Provision_(accounting)
Method of economic planning
using a balance sheet to balance the inputs with output targets specified by industry to achieve a balance between supply and demand. This balance is used
Material_balance_planning
Accounting term
records (usually the balances of two accounts) are in agreement. It is a general practice for businesses to create their balance sheet at the end of the
Reconciliation_(accounting)
Type of financial statement
of time (as does the cash flow statement). This contrasts with the balance sheet, which represents a single moment in time. Charitable organizations
Income_statement
American auto parts company
$10–50 billion against assets of $1–10 billion, funded by "opaque off-balance sheet financing". On October 8, 2025, UBS announced that they would be investigating
First_Brands_Group
Total amount of income generated by the sale of goods or services
period. In accounting, revenue is a subsection of the equity section of the balance statement, since it increases equity. It is often referred to as the "top
Revenue
original on 2021-12-09. Retrieved 2021-12-01. "MAYA BANK INC Published Balance Sheet As of 31 December 2025". BSP. bsp.gov.ph. Archived from the original
Digital banks in the Philippines
Digital_banks_in_the_Philippines
Withdrawn international accounting standard for bank disclosures
of principal types of income. Specific balance sheet items required to be disclosed included: Cash and balances with the central bank. Treasury bills and
IAS_30
International guidance on keeping record of lease transactions
lessees of property and equipment – requiring that leases be placed on-balance sheet by recognising a ‘right-of-use’ asset and a lease liability. According
IFRS_16
Accounting measure of a company's profitability
to governments. Although certain leases have been capitalized on the balance sheet (and depreciated in the profit and loss statement) since IFRS 16, its
Earnings before interest, taxes, depreciation and amortization
Earnings_before_interest,_taxes,_depreciation_and_amortization
2007 mortgage crisis in the United States
taking from investors and regulators through the use of complex, off-balance sheet derivatives and securitizations. Economist Gary Gorton has referred
Subprime_mortgage_crisis
Worldwide economic crisis
their balance sheets during 2009. This increased uncertainty during the crisis regarding the financial position of the major banks. Off-balance sheet entities
2008_financial_crisis
categories of initial and final balance, expressed in constant pesos as of the date of the most recent balance sheet, classified into three groups mentioned
Statement of changes in financial position
Statement_of_changes_in_financial_position
statement / retained earnings) and Accumulated Other Comprehensive Income (balance sheet) until they are realized (sold). Under IFRS, AFS assets are defined
Available_for_sale
Measure of the profitability of a business venture
Management Accounting Principles Financial statements Annual report Balance sheet Cash-flow Equity Income Management discussion Financial statement analysis
Net_income
Process in corporate finance
cash flow. The pro-forma balance sheet (PBS) method directly uses the projected book cash account; if all the other balance sheet accounts have been correctly
Cash_flow_forecasting
Money owed by business to its suppliers
by a business to its suppliers, shown as a liability on a company's balance sheet. It is distinct from notes payable liabilities, which are debts created
Accounts_payable
Method of accounting
Wolfram; Kirchner, Thomas (2020). Bookkeeping and Balance Sheet: With Special Consideration of Balance Sheet Tax Law and Tax Law Profit Determination for Sole
Single-entry_bookkeeping
Difference between the inflow and outflow of money to a country at a given time
In international economics, the balance of payments (also known as balance of international payments and abbreviated BOP or BoP) of a country is the difference
Balance_of_payments
Sectoral analysis framework
The sectoral balances (also called sectoral financial balances) are a sectoral analysis framework for macroeconomic analysis of national economies developed
Sectoral_balances
Accumulated net income of the corporation that is retained by the corporation
are reported in the shareholders' equity section of the corporation's balance sheet. Corporations with net accumulated losses may refer to negative shareholders'
Retained_earnings
Model for assessing likelihood of bankruptcy
in academic studies. The Z-score uses multiple corporate income and balance sheet values to measure the financial health of a company. The Z-score is
Altman_Z-score
minus its operating liabilities. NOA is calculated by reformatting the balance sheet so that operating activities are separated from financing activities
Net_operating_assets
Professional credential
internal) Budget preparation & reporting Manage general ledger and balance sheets Forecasting Company investment decision making Costing analysis Risk
Certified Management Accountant
Certified_Management_Accountant
Banking system where institutions hold only a fraction of deposits as reserves
checking or savings account). That deposit account is a liability on the balance sheet of the bank. Each bank is legally authorized to issue credit up to a
Fractional-reserve_banking
agency debt. However, these purchases were to have no impact on the balance sheet, and would have been sterilized by Treasury sales by the System Open
History of Federal Open Market Committee actions
History_of_Federal_Open_Market_Committee_actions
In finance, adding together of interest or different investments over a period of time
an income statement and represented as an accounts receivable on the balance sheet. When the company is paid, the income statement remains unchanged, although
Accrual
Term in accounting
principle. Deferrals are recorded as either assets or liabilities on the balance sheet until they are recognized in the appropriate accounting period. Two
Deferral
Movement of money into or out of a business, project, or financial product
half-year, or full year) equals the change in the cash balance during that period: positive if the cash balance increases, negative if it decreases. Net cash flow
Cash_flow
Carrying value of goods sold during a particular period
the same under all inventory methods. Only the timing of income and the balance of inventory differ. Here is a comparison under FIFO, Average Cost, and
Cost_of_goods_sold
Payment made by a corporation to its shareholders
dividends) are shown in the shareholders' equity section on the company's balance sheet – the same as its issued share capital. Public companies usually pay
Dividend
Monetary policy tool of central banks
quantitative tightening by reducing the financial assets it holds on its balance sheet by selling them into the financial markets, which decreases asset prices
Quantitative_tightening
Processes through which companies combine or transfer ownership
calculated by referring to the company's share price and components on its balance sheet. The valuation methods described above represent ways to determine value
Mergers_and_acquisitions
Process by which the money supply of an economic region is increased
bank—influences the economy by creating and destroying liabilities on its balance sheet with the intent to change the supply of money available for conducting
Money_creation
American financier (born 1953)
prices waned, Powell announced the Fed would return to expanding its balance sheet, which led to a global rally in assets. Powell said the Fed's actions
Jerome_Powell
Monetary policy tool
direct quantitative easing, the Fed does not buy the assets for its own balance sheet, but instead lends the new money to investment banks who themselves
Greenspan_put
Process of estimating what something is worth, used in the finance industry
Option pricing models, in this context, are used to value specific balance-sheet items, or the asset itself, when these have option-like characteristics
Valuation_(finance)
farm business for a particular period of time, usually one year. The balance sheet measures the wealth or financial position of the business at a particular
Farm_income
American financial technology company
stimulus payments for its customers under the CARES Act, and used its own balance sheet to credit all member accounts immediately, which was five days faster
Current (financial services company)
Current_(financial_services_company)
BALANCE SHEET
BALANCE SHEET
Surname or Lastname
English and French
English and French : from Old French blanche ‘fair’, ‘white’, feminine form of blanc (see Blanc). The surname may have arisen from a nickname or from a personal name derived from this word.
Surname or Lastname
English
English : metonymic occupational name for someone who used a balance (scales), Anglo-French and Middle English balaunce, from Old French balance.
Male
French
 Old French form of German Lanzo, LANCE means "land." Compare with another form of Lance.
Boy/Male
French, German, Hebrew, Hindu, Indian, Sanskrit
A Balance
Male
English
 English name derived from the Old French word lance, LANCE means "lance (the weapon)." Compare with another form of Lance.
Female
English
English variant spelling of French Blanche, BLANCH means "white."
Surname or Lastname
English and Scottish (of Norman origin)
English and Scottish (of Norman origin) : habitational name from Valence in Drôme, France, which probably has the same origin as Valencia.
Girl/Female
Italian Spanish American
White; shining. AFrench Blanche.
Boy/Male
Indian
Balance, Scales
Boy/Male
American, Anglo, Australian, British, Chinese, Christian, Danish, English, French, German, Jamaican, Latin
Land; A Lance; A Light Spear
Girl/Female
Tamil
Sammita | ஸமà¯à®®à¯€à®¤à®¾
Balanced
Sammita | ஸமà¯à®®à¯€à®¤à®¾
Boy/Male
Muslim
Balance, Scales
Boy/Male
Indian
Balanced
Female
Spanish
Spanish form of French Blanche, BLANCA means "white."
Female
French
French name BLANCHE means "white."Â
Boy/Male
Arabic, Australian, Danish, German, Muslim, Turkish
Balance
Girl/Female
Hindu
Balanced
Boy/Male
Muslim
Balance, Scales
Boy/Male
Arabic, Muslim
Balance; Scales
Boy/Male
Arabic, Muslim, Pakistani
Balance
BALANCE SHEET
BALANCE SHEET
Girl/Female
Australian, Danish, Hawaiian, Hebrew, Italian, Scandinavian
Gift of God
Boy/Male
Indian, Punjabi, Sikh
Master of God
Girl/Female
French Latin
Dearly loved; Beloved. From the Old French Amee, which derives from the Latin amatus meaning...
Male
Celtic
, sportive.
Boy/Male
Tamil
Saubhgya | ஸௌபாகà¯à®¯
Loveliness
Boy/Male
Hindu
Best studier
Surname or Lastname
English
English : habitational name of uncertain origin. The surname is common in London, and may be derived from Alsa (formerly Assey) in Stanstead Mountfitchet, Essex (recorded as Alsiesheye in 1268).
Boy/Male
Hindu, Indian, Marathi
Splendid; Bright; Glorious; Beautiful
Girl/Female
Arabic, Muslim
Rose-coloured
Boy/Male
Tamil
Kapeeshwar | கபீஷà¯à®µà®°Â
Lord of monkeys
BALANCE SHEET
BALANCE SHEET
BALANCE SHEET
BALANCE SHEET
BALANCE SHEET
n.
One who balances himself in unnatural positions and hazardous movements; a balancer.
n.
To make the sums of the debits and credits of an account equal; -- said of an item; as, this payment, or credit, balances the account.
n.
One who balances, or uses a balance.
n.
A balance wheel, as of a watch, or clock. See Balance wheel (in the Vocabulary).
n.
Conversation; discourse; talk; diction; phrase; as, in legal parlance; in common parlance.
n.
To bring to an equipoise, as the scales of a balance by adjusting the weights; to weigh in a balance.
v. t.
To furnish with a valance; to decorate with hangings or drapery.
imp. & p. p.
of Balance
n.
To move toward, and then back from, reciprocally; as, to balance partners.
n.
To support on a narrow base, so as to keep from falling; as, to balance a plate on the end of a cane; to balance one's self on a tight rope.
imp. & p. p.
of Valance
n.
Act of keeping a balance, or state of being balanced; equipoise.
a.
Balanced or considered with reference to public weal.
v.
The state of being balanced by equal weight or power; equipoise; balance; equilibrium; rest.
n.
To arrange accounts in such a way that the sum total of the debits is equal to the sum total of the credits; as, to balance a set of books.
n.
To contract, as a sail, into a narrower compass; as, to balance the boom mainsail.
n.
A movement in dancing. See Balance, v. i., S.
v. i.
To have equal weight on each side; to be in equipoise; as, the scales balance.
n.
An equality between the sums total of the two sides of an account; as, to bring one's accounts to a balance; -- also, the excess on either side; as, the balance of an account.