Sentence:  Are there individuals in your organization who can shepherd a new product through to commercialization ; who can develop reliable estimates of sales volume , production , and distribution costs ; and translate the whole into profit and loss and <WSD>balance</WSD> sheet figures which management can act on with some assurance ? 
Meaning of the word marked with <WSD> tags:  a record of the financial situation of an institution on a particular date by listing its assets and the claims against those assets