Balance Sheet is a record of all of a business’ revenues and costs over a certain period of time, typically, every quarter or every year.
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The balance sheet and the profit and loss (P&L) statement are two of the three financial statements companies issue regularly. Such statements provide an ongoing record of a company's financial condition and are used by creditors, market analysts and investors to evaluate a company's financial soundness and growth potential. The third financial statement is called the cash-flow statement.
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