Assertion: balance sheet | /r/CapableOf | summarize company's financial position
Facets:
value: as of a given date
type: TEMPORAL
Source sentences:
text: A balance sheet summarizes a company's financial position as of a certain date, typically at the end of a fiscal quarter or year.
text: The balance sheet is a financial statement that summarizes a company's financial positions as of a given date, usually the end of a fiscal quarter or year.