COMMERCIAL AND FINANCIAL VIABILITY The balance sheet is: A tool for determining cash inflows and outflows and to plan liquidity The comparison between expected expenditures and revenues for a certain period of time An accounting statement that reflects the company's assets, rights and obligations at a given time Own sources of funding include: Social capital and reserves. Social capital, depreciation fund, reserves and self-financing. Only social capital Renting is: It consists of the advance by the financial institution of the amount of a credit to customers of the company Renting an asset in exchange for a recurring fee It is a short-term source of funding, used by companies to cover cash gaps. A key element for achieving a successful figure of sales Aligning our offer to market trends and needs Both answers are correct Learning from companies which do best The balance sheet structure has too main parts, namely: Current and Fixed Assets Cash and Debts Assets and Liabilities