The full copy of the financial statements is a table which shows the company's situation, at a given time, in terms of the sources (liabilities) and uses (assets) of the company's funds. It describes these items individually and clearly indicates the shareholders' equity. The proposals regarding the way in which income is to be allocated and the text of the resolutions of the annual meeting that approved the proposals are included in the full balance sheet.

The simplified balance sheet contains only the assets, liabilities and income statement.