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from The American Heritage® Dictionary of the English Language, 4th Edition

  • n. A statement of a business or institution that lists the assets, debts, and owners' investment as of a specified date.

from Wiktionary, Creative Commons Attribution/Share-Alike License

  • n. : A summary of a person's or organization's assets, liabilities and equity as of a specific date.

from the GNU version of the Collaborative International Dictionary of English

  • n. a paper showing the balances of the open accounts of a business, the debit and credit balances footing up equally, if the system of accounts be complete and the balances correctly taken.

from The Century Dictionary and Cyclopedia

  • n. A statement made by merchants and others to show the true state of a particular business.

from WordNet 3.0 Copyright 2006 by Princeton University. All rights reserved.

  • n. a record of the financial situation of an institution on a particular date by listing its assets and the claims against those assets


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