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Balance Sheet

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A balance sheet is a quantitative summary of a company's financial condition at a specific point in time.

A balance sheet includes assets, liabilities and net worth. The first part of a balance sheet lists all the assets a company owns, and the second part lists all the liabilities or financing methods (such as liabilities and shareholders' equity) that have claims on those assets.

A balance sheet can also be called a statement of financial condition.

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