Balance Sheet

Statement of assets and liabilities of a company at any particular time. The assets on a balance sheet will always equal the liabilities plus the owner’s equity.

Balance of Payment

Statement showing the country’s trade and financial transactions (all economic transactions), in terms of net outstanding receivable or payable from other countries, with the rest of the world for a period of time.

Balloon Payment

A large payment that may be charged at the end of a loan or lease.

Bank Debits

The sum of the value of all cheques and other instruments charged against the deposited funds of a bank’s customer.

Bank Rate

Interest rate paid by major banks if they borrow from RBI, the Central Bank of the country. The Bank Rate influences the rates of interest major banks/financial institutions charge and pay their customers.

Bank Statement

A periodic record of a customer’s account that is issued at regular intervals, showing all transactions recorded for the period in question.

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