Русско-англо-русский юридический словарь

But it won’t reduce the nation’s indebtedness in a broader sense, taking both sides of the national balance sheet – assets and liabilities – into account. (The Guardian)

Like your own financial position, a company's financial position is defined by its assets and liabilities. A company's financial position also includes shareholder equity. (Investopedia)

Merger: A contractual and statutory process by which one corporation (the surviving corporation) acquires all of the assets and liabilities of another corporation (the merged corporation), causing the merged corporation to become defunct. (shsu.edu)

In 1997/98, Price Waterhouse produced a separation balance sheet to help divide assets and liabilities between Malawi Telecom Limited (MTL) and Malawi Postal Corporation (MPC). (Telecommunications Reform in Malawi by Frew Amare Gebreab, George R. G. Clarke, H. R. Mgombelo)