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Glossary · investing

What is Balance sheet?

A snapshot of a company's assets, liabilities, and equity at a point in time.

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Assets = Liabilities + Equity — the fundamental accounting identity. Reveals financial structure and leverage.

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Related terms

Profit and loss (P&L)
A statement summarising revenues, costs, and profits over a period.
Shareholders' equity
The residual claim on a company's assets after subtracting liabilities — the book value of the business.
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