Balance sheet

A balance sheet is a financial statement that reports a company’s assets, liabilities and shareholders’ equity at a specific point in time, and provides a basis for computing rates of return and evaluating its capital structure. It is a financial statement that provides a snapshot of what a company owns and owes, as well as the amount invested by shareholders—Read more at Investopedia. Hayes, Adam. “Balance of Payments (BOP).” 19 May 2019.