Bangalore: Lenders have to tread a cautious path while lending money to potential borrowers. It is very much imperative to look at some of the key facts that provide vital indications of the borrower's financial profile. The Balance sheet alone never specifies all the facts. Even income statements are not enough to more about the financial history. They depict a contradicting picture at many instances. Some of the niceties to eye for, before going forward are: Assets not appearing in the Balance Sheet Find out whether the borrower has any partnership assets such as in real estate properties. You should look out for any loans taken upon these assets; and actual appraisal of such properties reveals the real worth of such properties. In order to lessen the Debt to Equity ratio, the borrower might hide this fact. By masking the debt, they can give a wrong picture of its financial status.