balance sheet

noun
  1. A financial statement that summarizes a company's assets, liabilities, and shareholders' equity at a specific point in time, providing a basis for computing rates of return and evaluating its capital structure. noun
    The company's balance sheet showed a significant increase in assets over the past year.
    Investors often analyze a balance sheet to assess the financial health of a business.
  2. A statement that lists the different sides of an argument or issue, weighing the pros and cons to provide a comprehensive overview. noun
    The committee prepared a balance sheet of the proposed policy changes to understand their potential impact.
    In the debate, each team presented a balance sheet of their arguments to persuade the audience.