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).
Since the distances are so large, we usually express them in Astronomical Units (AU). (An AU is the distance from Earth to the Sun, about 150 million kilometers or 93 million miles). The table below lists the distance of each planet from the Sun in AU. To find the distance between the orbits of two planets in AU, subtract the two planet-Sun distances.