What is generally included in a company's financial statements?

The inclusion of assets, liabilities, and equity balances in a company's financial statements is fundamental to understanding its financial position. These elements are critical components of the balance sheet, which provides a snapshot of the company's financial health at a specific point in time.

Assets represent what the company owns and can be used to generate future economic benefits. Liabilities indicate what the company owes to outsiders or creditors, reflecting the obligations that must be settled over time. Equity represents the owners' claim after all liabilities have been deducted from assets, essentially showing the net worth of the company.

Together, these elements allow stakeholders—such as investors, creditors, and management—to assess the company’s financial stability, efficiency, and potential for growth. While other options may provide useful information in different contexts, they do not form the core structure of financial statements as laid out under standard accounting principles. Thus, the accurate and essential nature of assets, liabilities, and equity makes this answer the most appropriate choice regarding what is included in a company's financial statements.