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Balance Sheet  
Level
Associate
A 'balance sheet' is a snapshot of a company's financial health. It shows what the company owns (Assetsvaluable things) and owes (Liabilitiesdebts), and the value that's left over for the owners (Equityownership value).
Context
Business
In corporate financemoney-related activities of a company, the 'balance sheet' presents a clear picture of the financial status of a business. As a CEO might say, 'The balance sheet shows our company has strong assetsitems of value and manageable liabilitiesamounts owed.'

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