Русско-англо-русский юридический словарь

financial position. The status of the assets, liabilities, and owners' equity (and their interrelationships) of an organization, as reflected in its financial statements. Also called financial condition. (BusinessDictionary)

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)