Balance sheet
balance sheet (noun) - a written statement that shows the financial state of a company at one point in time, lists the companies assets, liabilities (money owed), and the value if the owner's interest in the company (equity)a healthy balance sheet
a strong balance sheet
improve the balance sheet
strengthen your balance sheet
a dependable company with a strong balance sheet
strengthen the balance sheet by selling some assets
net debt is relatively low and the balance sheet is supposed to be healthy
shored up the balance sheet
off-balance-sheet
analysis of the balance sheet
zero debt on the balance sheet.
the balance sheet remains healthy despite the recession
the liability and asset structure illustrated by the balance sheet
a simplified balance sheet
a complicated balance sheet
a balance sheet that is difficult to understand
the balance sheet has been strengethened
the balance sheet has been strengthened by redeeming preferred shares and restructuring debts
the property had already been written down in the balance sheet to take account of the general fall in values
taken from the balance sheet
the date on the balance sheet
statement drawn up from information in the balance sheet
the company's balance sheet would be strengthened
a balance sheet position
an excellent balance sheet position
a country's balance sheet
Britain's balance sheet
the overall balance sheet
the format of the balance sheet
sub-classified in the balance sheet
an abbreviated balance sheet
details of the balance sheet
the balance sheet was signed by the director on behalf of the board
the difference between the historical cost amount and the balance sheet amount
financing and refinancing of the business is accounted for as balance sheet movements
included in the balance sheet as businesses held for resale
submit the balance sheet to the board of directors
draw up the balance sheet
goodwill on the balance sheet
stretching the balance sheet
stretching the balance sheet with an expensive acquisition
a group balance sheet
a consolidated balance sheet
the balance sheets of the company's subsidiaries
eliminate the minority interest debit balance from the balance sheet and to correspondingly reduce the profit and loss account reserve
not included on the balance sheet
a bank loan may fall due three months after the balance sheet date
information is presented in the notes to the financial statements rather than on the face of the balance sheet
the balance sheet included in the financial statements
the transfer of sums out of the creditors' total in the balance sheet
Example sentences:
* At the same time the company's balance sheet would be strengthened.
* This statement is drawn up from information contained in the profit and loss account, the balance sheet, and notes on accounts which accompany full, published accounts.
* To comply with the Companies Act 1985, auditors are required (by section 236) to state expressly whether, in their opinion, the balance sheet and the profit and loss account (and, if it is a holding company submitting group accounts, the group accounts) have been properly prepared in accordance with the statutory requirements, and whether the accounts show a" true and fair view" of the state of the company's affairs and of its profit (or loss).
* If I can turn to the balance sheet, it's a little more complicated, we're in a rather odd position at the thirtieth of June of incorporating the Thames er, balance sheet because our offer went unconditional.
* The liability and asset structure of the discount houses can be illustrated by looking at their balance sheet.
* Assume that a bank has the following simplified balance sheet.
* The balance sheet for Northampton and Milton Keynes is just as bad.
* While the original purchase price was £28.8 million, the property had already been written down in the balance sheet to take account of the general fall in values.
* But ECC's balance sheet has been strengthened by redeeming US auction preferred shares and restructuring debts.
* Despite the downturn, Hugh Lang, chairman, said, the company produced a creditable performance, particularly when compared with the results of many of its competitors, and that firm managment of cash resources had resulted in an excellent balance sheet position.
* An abbreviated balance sheet may be restricted to the headings denoted by letters or Roman numerals on the required formats.
* The balance sheet should be signed by a director on behalf of the board.
* All liabilities and losses which have arisen or are likely to arise in respect of the financial year to which the accounts relate or a previous financial year must be taken into account, including those which only become apparent between the balance sheet date and the date on which the balance sheet is signed.
* Put another way, the financing and refinancing of the business is accounted for as balance sheet movements.
* The net assets attributable to the refining, marketing, shipping and other non exploration and production operations of Ultramar, which were acquired in December 1991, do not form part of the Group's continuing business and are included in the balance sheet as businesses held for resale.
* The balance sheet which will be submitted to the A.G.M. was discussed.
* I'll make sure that I draw up a balance sheet next time.
* Our newly appointed Treasurer has now prepared a Balance Sheet for the nine months ended 31 December 1991.
* The treasurer presented the Balance Sheet to the board on 30th April 1992.
* This measures the ratio of the fair price of the share to the book price taken from the balance sheet.
* A cash flow forecast, showing the sources and uses of money for the period in question is as important as the balance sheet in this situation.
* The proceeds have shored up the balance sheet but the trading picture is grim.
* It is clear from our analysis of Britain's balance sheet that Britain needs change.
* Tiphook ends up with a lot of goodwill on the balance sheet, which can be a risky position to be in, but Montague is skilled at that sort of move.';
* I would rather forgo a very attractive acquisition if it would mean stretching the balance sheet.'
* Any provision made against the minority debit balance should be set directly against the minority interest amount in the p&l account and in the balance sheet.
* The retailer, distributor and manufacturer of pharmaceutical, medical and related products takes in its group balance sheet the value of pharmacy licences as the difference between the existing use and the alternative use valuations of the licensed chemist property portfolio.
* Since FRS 2 is not fully examinable in May 1993, an alternative answer would be to eliminate the minority interest debit balance from the balance sheet and to correspondingly reduce the profit and loss account reserve.
* Further, the Crown has the power to tax which, while not included on the balance sheet ( sic ), ensures that the Crown remains solvent even with a negative balance.'
* For example, a bank loan may fall due three months after the balance sheet date but the borrower may have obtained a commitment from the bank to provide a further loan for the same amount for a further three years.
* Where information is presented in the notes to the financial statements rather than on the face of the balance sheet, it would be necessary to ensure that the caption on the face of the balance sheet indicates that the balance sheet total includes non-equity interests or convertible debt.
* The transfer of sums out of the creditors' total in the balance sheet does not, of itself, imply dishonesty and would not be an offence under the Theft Act 1968, since any creditor able to prove the sum owing within the six year limitation period would be paid, regardless of the accounting treatment adopted.
* Some analysts are puzzled at Ing C Olivetti & Co SpA's planned $500m-plus fund-raising exercise (see page seven), Reuter reports from Milan, because despite all its other problems, the company was thought to have no short-term liquidity problems, net debt is relatively low and the balance sheet is supposed to be healthy.
* Whatever the overall balance sheet, Althusser's impact has been undeniable.
* The balance sheet must follow one of the specified formats.
* Profit and loss accounts and assets and liabilities of foreign subsidiary undertakings are translated into sterling at the rates of exchange ruling on the balance sheet date.
* Stocks should be sub-classified in the balance sheet or notes to the financial statements to indicate the amounts held in each of the main categories of balance sheet formats of 4 Sch.
* Details of the balance sheet event should be given here.
