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Balance Sheet
A financial statement that shows a company's financial position at a specific point in time, detailing assets, liabilities, and shareholders' equity.
Statement of Cash Flows
A summary indicating how balance sheet account changes and revenue fluctuations impact cash and equivalents, broken down into the segments of operating, investing, and financing.
Operating Section
Part of a financial statement that reports on the company's revenues and expenses related to its primary operations.
Investing Section
A part of the statement of cash flows that reports the purchase and sale of long-term investments and property, plant, and equipment, reflecting how the company invests its cash.
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