balance sheet

American  

noun

Accounting.

balance sheets plural

1. a tabular statement of both sides of a set of accounts in which the debit and credit balances add up as equal.

2. a statement of the financial position of a business on a specified date.

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balance sheet British  

noun

1. a statement that shows the financial position of a business enterprise at a specified date by listing the asset balances and the claims on such assets

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balance sheet Cultural  

1. An orderly account of the assets of a company or individual and of the financial claims on those assets by others.

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Other Word Forms

Noun Inflected Forms

• balance sheets
  plural

Etymology

Origin of balance sheet

First recorded in 1830–40

Example Sentences

See Examples For:

balance sheet

Chief Executive Faisal Al-Faqeer said Sabic’s strong balance sheet and disciplined approach to capital allocation would help it remain resilient amid geopolitical uncertainty, supply disruptions and elevated energy prices.

From The Wall Street Journal ● Jul. 29, 2026

That’s a strong balance sheet position, Macquarie says.

From The Wall Street Journal ● Jul. 23, 2026

Its half-year results are set to be published on 29 July, but on Wednesday the firm announced loans that it said would bolster its balance sheet and fund future product plans.

From BBC ● Jul. 22, 2026

In terms of longer-term trends Abouhossein argues that investment banking generally is transforming as a business model from a heavy emphasis on balance sheet and inventory, to something lighter and more geared to best-execution practices.

From MarketWatch ● Jul. 22, 2026

There was no real reason that company had to be AIG; it could have been any triple-A-rated entity with a huge balance sheet.

From "The Big Short" by Michael Lewis