Which two statements give good definitions of financial credit

The two statements that give good definitions of financial credit are :            1) Balance Sheet & 2) Income Statement.  

1) Balance sheet shows the assets, liabilities, and net worth on a
    given date;
2) Income statement (profit & loss account), shows how the net income of
    the firm is arrived at over a stated period. 
Another statement is Cash flow statement, which shows the inflows and outflows of cash caused by the firm's activities during a given period of time.

Bis the