Bank statement which value to disclose in BS

All the accounts relevant to the business.

Generally savings account is not included.

Unless capital account is also linked with business account, savings accounts are kept out of the financial statements. 

Yes, closing balances, sometimes adjusted to bank reconciliation.

Savongs of the company is relevant if im correct as per the frame work called business entity concept. @ Dhirajlal is amazing and stuffed with good process knowledge including shares. I dont know why I am CEO learning from MD's