@prefix schema: <https://schema.org/> .
@prefix dc: <http://purl.org/dc/elements/1.1/> .
@prefix dcterms: <http://purl.org/dc/terms/> .
@prefix rdf: <http://www.w3.org/1999/02/22-rdf-syntax-ns#> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix prov: <http://www.w3.org/ns/prov#> .
@prefix emsenn: <https://emsenn.net/vocab#> .

&lt;https://emsenn.net/library/domains/humanities/domains/business/terms/balance-sheet/>
  rdf:type schema:Article ;
  schema:url &lt;https://emsenn.net/library/domains/humanities/domains/business/terms/balance-sheet/> ;
  schema:name "Balance Sheet" ;
  schema:description "A balance sheet is a financial document that reports what a business owns (assets), what it owes (liabilities), and what remains for the owners (equity) at a single point in time. The fundamental equation is: assets equal liabilities plus equity. This equation always holds — it is an identity, not a goal — because equity is defined as the residual after liabilities are subtracted from assets." ;
  schema:datePublished "2026-03-06" ;
  schema:dateModified "2026-03-06" ;
  schema:isPartOf &lt;https://emsenn.net/library/domains/humanities/domains/business/> ;
  schema:identifier &lt;https://emsenn.net/library/domains/humanities/domains/business/terms/balance-sheet/> .