English

Noun

balance sheet ‎(plural balance sheets)

1. (accounting): A summary of a person's or organization's assets, liabilities and equity as of a specific date.
   • 2013 June 22, “Engineers of a different kind”, in The Economist, volume 407, number 8841, page 70:

     Private-equity nabobs bristle at being dubbed mere financiers. Piling debt onto companies’ balance-sheets is only a small part of what leveraged buy-outs are about, they insist. Improving the workings of the businesses they take over is just as core to their calling, if not more so. Much of their pleading is public-relations bluster.

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