Balance Sheet

From Open Risk Manual


A Balance Sheet is a representation of an entity's financial condition at a certain moment in time. It comprises of a number of Balances arranged in various collections, most notably as Asset and Liability sets.

Balance Sheet Dynamics

The Balance Sheet of an active entity is constantly evolving, reflecting the changing operations, external conditions etc.

Balance Sheet Risk

Risk factors intrinsic to the entity's operations do eventually reflect on the balance sheet as Balance Sheet Risks.

Balance Sheet Management

Management Action that is talking the balance sheet explicitly into account is termed Balance Sheet Management

Assets and Liabilities

This is a particular representation that categorizes the entries (Balances) in two classes:

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