Balance Sheet

n. financial record showing the current balance of an account, account statement

In formal bookkeeping and accounting, a balance sheet is a statement of the book value of all of the assets and liabilities (including equity) of a business or other organization or person at a particular date, such as the end of a financial year. It is known as a balance sheet because it reflects an accounting identity: the components of the balance sheet must (by definition) be equal, or in balance; in the most basic formulation, assets must equal liabilities and net worth, or equivalently, net worth must equal assets minus liabilities (see the accounting equation).
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Noun
1. a record of the financial situation of an institution on a particular date by listing its assets and the claims against those assets
(hypernym) record

Also called the statement of financial condition, it is a summary of a company's assets, liabilities, and owners' equity.