What is Bilan?

Legal Definition
A book in which bankers, merchants and traders write a statement of all they owe and all that is due to them. This term is used in the French law, and in the state of Louisiana. 5 N. S; 158. A balance sheet. See 3 N. S. 446, 504.
-- Bouviers Law Dictionary
Legal Definition
A term used in Louisiana, derived from the French. A book in which bankers, merchants, and traders write a statement of all they owe and all that is due them; a balance-sheet. See Dauphin v. Sou-lie, 3 Mart. (N. S.) 446.
-- Black's Law Dictionary
Legal Definition
-- Ballentine's Law Dictionary