Definicija: Bilanca stanja je računovodski izkaz, ki prikazuje višino in strukturo sredstev ter obveznosti do virov sredstev podjetja na določen dan.

Definicija: Total sum of assets or liabilities of a balance sheet (cf. assets and liabilities, balance sheet).

Definicija: Karta, ki beleži porazdelitev teže v zrakoplovu in prikazuje težišče zrakoplova med vzletom in pristankom.

Definicija: Bank's business, often fee-based, that does not generally involve booking assets and taking deposits, e.g. swaps, options, letters of credit (as opposed to: "on-balance sheet business").

Definicija: Dejavnost banke, ki navadno temelji na pristojbinah, ki v splošnem vključujejo knjiženja vrednosti in jemanja depozitov, npr. swap posli, opcije in akreditivi (za razliko od "bilančnih dejavnosti").

Definicija: bilančni presečni dan je dan, po stanju na katerega se izdela bilanca stanja; bilančni presečni dan letne bilance stanja je zadnji dan poslovnega leta

Definicija: fund that borrows for the short-term by issuing commercial paper to invest in long-term assets like MBS and asset-backed securities. The profit is made on the credit spread between short-term debt and long-term investments. Structured Investment Vehicles are often used as off-balance sheet investments by financial firms. SIVs played an important role in the credit crunch of 2007-2008

Definicija: A template that addresses, from a Finance & Accounting perspective, the significant activities required of companies to prepare their opening balance sheet at the date of transition to IFRS within the context of a conversion from previous Generally Accepted Accounting Principles (GAAP) to International Financial Reporting Standards (IFRS).