Assertion: balance sheet | /r/CapableOf | summarize shareholdersequity
Facets:
value: at a specific point in time
type: TEMPORAL
Source sentences:
text: A balance sheet is simply a financial statement that summarizes an organization's assets, liabilities, and shareholders' equity.
text: A balance sheet summarizes a company's assets, liabilities and shareholders’ equity at a specific point in time (as indicated at the top of the statement).