Assertion: balance sheet | /r/CapableOf | summarize a company's assets
Facets:
value: at a specific point in time
type: TEMPORAL
Source sentences:
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).
text: It summarizes a company’s assets, liabilities, and Owners Equity.
text: It’s the balance sheet that summarises the company’s assets, liabilities and the shareholder’s equity at a particular point in time.