Which of the following would provide a view into the current liabilities of a company?

Comprehensive and Detailed Explanation (250–350 words)

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The EC-Council CCISO program includes financial literacy as a critical competency for executive security leaders. CCISO documentation explains that a balance sheet provides a snapshot of an organization’s assets, liabilities, and equity at a specific point in time.

Current liabilities—such as accounts payable, short-term debt, and accrued expenses—are clearly listed on the balance sheet, making it the authoritative source for understanding short-term financial obligations.

A profit and loss statement (Option C) shows income and expenses over time, not liabilities. A statement of retained earnings (Option A) focuses on equity changes. A proxy statement (Option B) relates to shareholder governance matters.

Therefore, Option D is the correct answer.