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