Information about the financial state of a legal entity shall be prepared based on the data from the annual accounts, i.e. the accounting statements (Balance sheet and Profit and Loss Account) in the form of a report with an assessment of the financial stability indicators (financial security, self-financing capacity and creditworthiness), indicators of liquidity (general and current liquidity) and business performance (operating with a profit or loss), the ability for accumulation and reproductive capacity and company's operating profit and provides an interpretation of the indicators. The information about the financial state of a legal entity contains data for the performed economic-financial audit.
Example of Information about the financial state of a legal entity