It's the date in Preferences> Accounting Period. If this is different to
the date on the Balance Sheet report they may not match.
With the same date, Net Assets should equal Total Equity on the Balance
Sheet.
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Odd thing happens when trying to update from 5.4 to 5.4.1 on Windows.
Setup shows an error:
The following applications are using files that need to be updated by
Setup. It is recommended that you allow Setup to automatically close
these applications. After the installation has completed, Setup