Financial reporting system of enterprises
Financial statement system includes annual financial statements and interim financial statements. Forms of financial statement are enclosed in Appendix 2 of this Circular. Items without figures shall not be presented in financial statement, enterprises actively re-number items of financial statements in accordance with the principle of continuity in each section.
| 1. Annual financial statements include: - the Balance sheet | Form No B 01-DN |
| - income statement | Form No B 02-DN |
| - cash flow statement | Form No B 03-DN |
| - Notes to the Financial Statements | Form No B 09-DN |
- Interim financial statements include:
| Full interim financial statements, including: - Interim the Balance sheet | Form No B 01a - DN |
| - Interim income statement | Form No B 02a - DN |
| - Interim cash flow statement | Form No B 03a - DN |
| - Selected notes to the Financial Statements | Form No B 09a - DN |
| b) Summary interim financial statement, including: - Interim the Balance sheet | Form No B 01b - DN |
| - Interim income statement | Form No B 02b - DN |
| - Interim cash flow statement | Form No B 03b - DN |
| - Selected notes to the Financial Statements | Form No B 09a - DN |
Source: Circular 200
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