05 December 2010
If the bankers anyhow not agreeing without Balance Sheet, you may list out all her assets and liabilities and show the balancing figure as Capital. However for the cost of land you have to refer the land documents. While preparing the balance sheet take care of unexplained assets and liabilities of the lady. Name it Statement of Affairs as at 31.3.20xx. It may guide in future when ever requirement of Balance sheet preparation will arise.