The Accounting Summary Statements should be established in compliance with the accounting law and the General Code of Accounting Standards (CGNC). They can be in two presentation modes:
• The standard mode which includes 5 statements forms an inseparable whole:
- o The Balance Sheet (BL),
- o The Income and Expense Account (CPC),
- o The Statement of Operating Balances (ESG),
- o The Cash Flow Statement (TF),
- o The Statement of Additional Information (ETIC).
• The simplified mode which includes 4 statements also forming an inseparable whole:
- o The Balance Sheet (BL),
- o The Income and Expense Account (CPC),
- o The Cash Flow Statement (TF),
- o The Statement of Additional Information (ETIC).
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