Brokerage House

Scope of information indicated in financial statement referred in Minister of Finance regulation, on the special rules of brokerage houses accounting. Statement Structure: Financial statement header Introduction to financial statement Balance (Assets, Liabilities) Off-balance positions Account of profits and loss Collation of changes in own fund Bank’s cash flow statement Read more…

Consolidated Other Entity

Scope of information indicated in financial statement referred in Minister of Finance regulation, on the detail rules of drawn up by entities other than banks, insurance associations and reinsurance establishments of consolidated financial statements of capital groups Statement Structure: Financial statement header Introduction to financial statement Balance (Assets, Liabilities) Account Read more…

Insurance Company

Scope of information indicated in a financial statement referred in ARTicle 45 acts, for insurance units and reinsurance establishments Statement Structure: Financial statement header Introduction to financial statement Balance (Assets, Liabilities) Off-balance positions Wealth and personals technical insurance account Technical life insurance account Account of profits and loss Collation of Read more…

Other Entity

Scope of information indicated in a financial statement as referred in article 45 act for entities other than banks, insurance associations and reinsurance establishments Statement Structure: Financial statement header Introduction to financial statement Balance (Assets, Liabilities) Profits and loss account calculation variant comparative variant Collation of changes in own (fund) Read more…

Micro Entity

Range of information indicated in financial statement referred in article 45 act for micro entities Statement Structure: Financial statement header Introduction to financial statement Balance (Assets, Liabilities) Profits and loss account Collation of changes in own (fund) capital Cash flow account direct method indirect method Additional information and explanations Settlement Read more…

Operational Entity

The scope of information indicated in a financial statement as referred to in article 45 act for the entities referred to in article 3th settlement 2 of the act dated from 24 April 2003 about public benefits activities and volunteer work (…) Statement Structure: Financial statement header Introduction to financial Read more…

Consolidated Brokerage House

Scope of information indicated in the financial statement referred in Minister of finance decree on the special rules of brokerage houses accounting Statement Structure: Financial statement header Introduction to the consolidated financial statement of the brokerage house capital group Balance (Assets, Liabilities) Off-balance positions Profits and loss account Cash flow Read more…

Bank

Scope of information indicated in a financial statement as referred to in article 45 act for Banks Statement Structure: Financial statement header Introduction to financial statement Balance (Assets, Liabilities) Off-balance positions Profits and loss account Collation of changes in own (fund) capital Financial flow account direct method indirect method Additional Read more…

Cooperative Savings And Credit Unions

Scope of information indicated in a financial statement as referred to in article 45 act for small entities which are using simplifications which is referring to financial statement Statement Structure: Financial statement header Introduction to finanacial statement Balance (Assets, Liabilities) Capital adequacy ratio Off-balance commitments: granted and received Collation of Read more…