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The balance sheet has two parts:

Assets (all that a company owns)

liabilities (equity and debt)

  • Fixed assets: stable assets (e.g. land, buildings, machinery)

  • Current assets: items that vary according to the company's activity (e.g. raw materials, semi-finished products)

It reflects how the company has financed what it owns and includes :

  • Equity: amounts contributed by shareholders

  • Debts: liabilities of a company (e.g. bank loans)