Is there a minimum balance for the financial statements to be shown for a Schengen visa
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The Schengen area requires that visitors show how they plan to pay for their subsistence in the Schengen area and the travel out of the Schengen area. Germany assumes that subsistence will cost about €45/day for a tourist.
Your mother will show that her subsistence is provided by you, so she will not need quite as much cash or bank balance. It still makes sense for her to have some money or credit during the trip, enough for a night in a hotel and a lengthy taxi trip, just in case there is any disruption of travel.
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