Balance Sheet Overview Funding New or On Going Variables Scenarios Best Case Scenarios Worst Case Income Statement Cash Flow Statement Balance Sheet Benchmarks 90 % Overview Balance Sheet The balance sheet is divided into two sections: assets and liabilities plus shareholders' equity. The two sections must always be in balance. Each asset, liability, and component of shareholders' equity reported in the balance sheet is represented by a dollar amount or a "balance." The balance sheet is projected for each year of the plan. You do not have permission to view this form.