| NOUN | possession | balance sheet | a record of the financial situation of an institution on a particular date by listing its assets and the claims against those assets |
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| Meaning | A record of the financial situation of an institution on a particular date by listing its assets and the claims against those assets. | |
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| Broader | record | A document that can serve as legal evidence of a transaction |
| Spanish | balance de situación, balance | |
| Catalan | balanç de situació, balanç | |
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