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The swinging from one arm to the other with the body dangling below is:
Balance Sheet
A financial report detailing a company's assets, liabilities, and equity held by shareholders at a particular moment.
Functional Currency
The main form of money used in the main economic setting where a business functions, as reported in its financial documents.
Total Liabilities and Equity
The sum of all current and long-term liabilities along with owners' equity, representing the sources of a company's assets.
Exchange Rates
The price of one country's currency in terms of another's, influencing international trade and investment.
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