Balance sheet is a financial statement that lists all the assets, liabilities, and owner's equity.
Assets = Liabilities + Owner's Equity
Liabilities = Assets - Owner's Equity
Owner's Equity = Assets - Liabilities
Newspaper, Books, Magazines, Comics, Radio, Television, Satellites, Movies, Social Media, Computers.
The answer is it represents the Lokeshvara, Lord of the World. Lokeshvara is a multi-armed form of Avalokiteshvara that seems to have been famous in Nepal since the middle ages. The name advocates that he is the lord of the world with reliable noose which leads grief sentient beings to insight.