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Financial Terms / A - B / Balance sheet

Balance sheet

A balance sheet is a financial document showing a company's assets, liabilities, and shareholder's equity taken at a given time. The balance sheet is prepared after regular intervals, such as quarterly or annually.

Along with the income and cash flow statement, it is one of the three primary financial statements used to evaluate a business's performance. Companies listed on public stock exchanges must release these core financial statements every quarter.

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