Masculine noun. In Business Spanish a balance is an analysis of assets and liabilities to determine the economic status of a company or entity. E.g.: En los balances públicos, estos títulos se presentan por su naturaleza, deducidas las correspondientes coberturas constituidas: In the public balance sheets these securities are presented identified by their nature, net of the provisions for coverage.
We have the lexical phrase hacer balance, not necessarily used in a business context. E.g.: Éste parecería el momento oportuno para hacer balance: This would seem an opportune time to take stock.
By the way, balance means also balance. dc

La palabra del día: Balance

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