balance sheet

American  

noun

Accounting.

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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Etymology

Origin of balance sheet

First recorded in 1830–40

Example Sentences

He has argued that the Fed should shrink its balance sheet in order to bring down short-term interest rates, though some have questioned that logic.

From BBC

I have the balance sheets, and the utility data are public.

From The Wall Street Journal

Given the heavy weighting on household balance sheets, letting the crisis continue unabated will keep consumer sentiment weak and weigh on consumption.

From The Wall Street Journal

Amount of Oracle’s future lease deals for data centers and AI cloud computing that isn’t on its balance sheet.

From Barron's

He says that investors’ more critical assessment of the AI sector’s balance sheets, potential returns on investment, likely margin compression and the problem of energy bottlenecks, is a good thing.

From MarketWatch