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balance sheet

A statement of the money values of the assets and liabilities of a firm or any other organization at some moment, particularly the end of a financial year. Assets can include money, ...

balance sheet

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A Dictionary of Finance and Banking (5 ed.)

Reference type:
Subject Reference
Current Version:
2014

... sheet A statement of the total assets and liabilities of an organization at a particular date, usually the last day of the accounting period . The first part of the statement lists the fixed and current assets and the liabilities, whereas the second part shows how they have been financed; the totals for each part must be equal. Under the UK Companies Act the balance sheet is one of the primary statements to be included in the annual accounts of a company. The Companies Act requires that the balance sheet of a company must give a true and fair view ...

balance sheet

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A Dictionary of Accounting (5 ed.)

Reference type:
Subject Reference
Current Version:
2016
Subject:
Social sciences, Business and Management
Length:
231 words

... sheet ( statement of financial position ) A statement of the total assets and liabilities of an organization at a particular date, usually the last day of the accounting period . The first part of the statement lists the fixed and current assets and the liabilities, whereas the second part shows how they have been financed; the totals for each part must be equal. Under the UK Companies Act the balance sheet is one of the primary statements to be included in the annual accounts of a company. The Companies Act requires that the balance sheet of a...

balance sheet

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A Dictionary of Finance and Banking (6 ed.)

Reference type:
Subject Reference
Current Version:
2018

... sheet ( statement of financial position ) A statement of the total assets and liabilities of an organization at a particular date, usually the last day of the accounting period . The first part of the statement lists the fixed and current assets and the liabilities, whereas the second part shows how they have been financed; the totals for each part must be equal. Under the UK Companies Act the balance sheet is one of the primary statements to be included in the annual accounts of a company. The Companies Act requires that the balance sheet of a...

balance sheet

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A Dictionary of Business and Management (6 ed.)

Reference type:
Subject Reference
Current Version:
2016
Subject:
Social sciences, Business and Management
Length:
188 words

... sheet ( statement of financial position ) A statement of the total assets and liabilities of an organization at a particular date, usually the last day of the accounting period . The first part of the statement lists the fixed and current assets and the liabilities, whereas the second part shows how they have been financed; the totals for each part must be equal. Under the UK Companies Act the balance sheet is one of the primary statements to be included in the annual accounts of a company. The Companies Act requires that the balance sheet of a...

balance sheet

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A Dictionary of Economics (5 ed.)

Reference type:
Subject Reference
Current Version:
2017
Subject:
Social sciences, Economics
Length:
214 words

...definition balances. Any firm whose liabilities exceed its assets is insolvent. It should be noted that not all items on a balance sheet are equally reliable. The value of cash held and that of amounts due from debtors are certain, and the value of easily traded securities and commodities is reliably known, though liable to change rapidly; but the value of real assets such as land, buildings, and equipment, and that of securities which are not readily traded, are matters of estimation. A balance sheet, which shows the state of affairs at a moment in time, is...

balance sheet

balance sheet   Reference library

The Handbook of International Financial Terms

Reference type:
Subject Reference
Current Version:
2005

... sheet . A statement of an organization's financial position at a certain time showing all its assets and liabilities (cf. financials ). Together with the profit and loss account and a cash flow statement , it makes up the three parts of a report on an organization for a set period that allow detailed analysis of the organization's condition ( cf. credit analysis ). Such financial statements are periodic statutory reporting requirements for limited companies and also for tax assessment purposes by all firms. The balance sheet will have three...

balance sheet

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A Dictionary of Law (9 ed.)

Reference type:
Subject Reference
Current Version:
2018
Subject:
Law
Length:
85 words

...balance sheet A document presenting in summary form a true and fair view of a company’s financial position at a particular time (e.g. at the end of its financial year). It must show the items listed in either of the two formats set out in the Companies Act 2006. In theory, this represents the amount that would be available for the benefit of members if the company were immediately wound up and liabilities were discharged out of the proceeds of selling its assets. See accounts ....

balance sheet

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A Dictionary of Law Enforcement (2 ed.)

Reference type:
Subject Reference
Current Version:
2015
Subject:
Law
Length:
85 words

... sheet A document presenting in summary form a true and fair view of a company's financial position at a particular time (e.g. at the end of its financial year). It must show the items listed in either of the two formats set out in the Companies Act 2006 . In theory, this represents the amount that would be available for the benefit of members if the company were immediately wound up and liabilities were discharged out of the proceeds of selling its assets. See accounts...

balance sheet

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A Dictionary of Agriculture and Land Management

Reference type:
Subject Reference
Current Version:
2019
Subject:
Social sciences
Length:
447 words

... sheet A financial statement, also known as a statement of financial position , that shows the assets and liabilities of an organization, normally at the end of a specified period of trading. A balance sheet for a straightforward sole trader or partnership situation essentially shows: • The value of the assets held by the business (minus any depreciation accounted for in previous years). • The amount owed by any trade debtors (also known as trade receivables) at the date of the accounts (i.e. where goods or services have been sold by the...

balance sheet

balance sheet   Reference library

Australian Law Dictionary (3 ed.)

Reference type:
Subject Reference
Current Version:
2018
Subject:
Law
Length:
92 words

...balance sheet ( statement of financial position ) An accounting statement that summarises an enterprise’s financial operations for the year, including its assets, liabilities and ownership equity, in a manner that presents a true and fair view of its financial situation over a stated period (e.g. at the end of the financial year ). Corporations Act 2001 (Cth) s 988B requires records to be kept in a manner that presents a true and fair view and enables a profit and loss statement and a balance sheet to be prepared and audited. See also financial...

balance-sheet hedge

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A Dictionary of Finance and Banking (6 ed.)

Reference type:
Subject Reference
Current Version:
2018

...-sheet hedge A hedge against translation exposure ....

on-balance-sheet

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A Dictionary of Finance and Banking (6 ed.)

Reference type:
Subject Reference
Current Version:
2018

...balance-sheet Denoting assets and liabilities that have to be reported on a firm’s balance sheet . Compare off-balance-sheet . See also hidden reserve ; off-balance-sheet instrument...

balance-sheet hedge

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A Dictionary of Finance and Banking (5 ed.)

Reference type:
Subject Reference
Current Version:
2014

...-sheet hedge A hedge against translation exposure...

on-balance-sheet

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A Dictionary of Finance and Banking (5 ed.)

Reference type:
Subject Reference
Current Version:
2014

...balance-sheet Denoting assets and liabilities that have to be reported on a firm's balance sheet . Compare off-balance-sheet . See also hidden reserve ; off-balance-sheet instrument...

on-balance sheet

on-balance sheet   Reference library

The Handbook of International Financial Terms

Reference type:
Subject Reference
Current Version:
2005

...balance sheet . Those assets and liabilities that are, by accounting convention, required to be reported on a balance sheet (cf. off-balance sheet ). See also above-the-line activities ; fundamental financial instruments...

off-balance sheet

off-balance sheet   Reference library

The Handbook of International Financial Terms

Reference type:
Subject Reference
Current Version:
2005

...balance sheet ( OBS ). Liabilities that are not required to be reported on a balance sheet . Many contingent liabilities such as swaps and other derivatives are not required to be accounted for on a balance sheet. Note that some reporting practices require the notation of such off-balance sheet liabilities in the notes to the accounts. See below-the-line activities...

balance-sheet total

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A Dictionary of Accounting (5 ed.)

Reference type:
Subject Reference
Current Version:
2016
Subject:
Social sciences, Business and Management
Length:
62 words

...-sheet total The total net worth of an organization as shown at the bottom of the balance sheet , i.e. the fixed assets plus net current assets less long-term liabilities. In the qualification conditions for small company and medium-sized company exemptions, the balance-sheet total is the total of fixed and current assets before deduction of current and long-term...

consolidated balance sheet

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A Dictionary of Finance and Banking (5 ed.)

Reference type:
Subject Reference
Current Version:
2014

...balance sheet The balance sheet of a group providing the financial information contained in the individual financial statements of the parent company of the group and its subsidiary undertakings, combined subject to any necessary consolidation adjustments. See also consolidated financial statements...

off-balance-sheet

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A Dictionary of Accounting (5 ed.)

Reference type:
Subject Reference
Current Version:
2016
Subject:
Social sciences, Business and Management
Length:
240 words

...balance-sheet ( OBS ) Denoting assets or liabilities that do not appear on the balance sheet of a company. Various off-balance-sheet arrangements have been entered into by companies wishing to avoid full disclosure of their assets and liabilities: these include complex legal agreements, the use of joint ventures or specially created subsidiaries, and securitizations and other structured finance arrangements. In off-balance-sheet finance ( OBSF ) a company removes some or all of its finance from the balance sheet, usually to enhance its accounting...

off-balance-sheet

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A Dictionary of Finance and Banking (6 ed.)

Reference type:
Subject Reference
Current Version:
2018

...balance-sheet ( OBS ) Denoting assets or liabilities that do not appear on the balance sheet of a company. Various off-balance-sheet arrangements have been used by companies wishing to avoid full disclosure of their assets or liabilities: these include complex legal agreements, the use of joint ventures or specially created subsidiaries, and securitizations and other structured finance arrangements. In off-balance-sheet finance (OBSF) a company removes some or all of its finance from the balance sheet, usually to enhance its accounting...

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