Indiana A Summary of Your Assets and Liabilities (non-individuals) is a document required by the Indiana Department of Financial Institutions (DFI) that summarizes all the assets and liabilities of a non-individual entity, such as a corporation, LLC, or partnership. This document is to be signed by all officers of the entity and is part of the annual financial report filing. It includes all assets, such as cash, accounts receivable, investments, property and equipment, and less any liabilities such as accounts payable, notes payable, and other liabilities. It also includes any real estate held, any mortgages, and any other encumbrances. The document also includes any capital or retained earnings of the entity.