The top of the balance sheet has three items: (1) the legal name of the entity; (2) the title (i.e., balance sheet or statement of financial position); and (3) the date of the statement. Importantly, the financial position presented is always for the entity itself, not its owners.
The astronomical unit (AU or au or a.u. or sometimes ua) is a unit of length. It is approximately equal to the mean distance between the Earth and Sun. The currently accepted value of the AU is 149 597 870 691 Â± 30 metres (about 150 million kilometres or 93 million miles).
The average distance of the Earth from the aun is about 149.6 million km, which is also referred to as one astronomical unit (AU). Next, there is the nature of the Earth's orbit. Rather than being a perfect circle, the Earth moves around the Sun in an extended circular or oval pattern.