A company, such as a private or public limited company, is obliged by law to draw up annual accounts, comprising the balance sheet and the profit and loss account. These are drawn up in the financial statements by the general meeting and signed by the directors within a couple of months after the end of the financial year. Once finalised, those who are entitled to attend a meeting can inspect the annual accounts at the office where the documents are filed.
Financial statements consist of two parts. The first part comprises the financial report, which specifies the results analysis, the balance sheet and the profit and loss account, the company’s financial position, the balance sheet overview and the progression of the shareholders’ equity. This information is derived from the financial statements and provided with explanatory notes and commentary.
The second part contains the actual financial statements, in which the balance sheet and the profit and loss account and principles are explained.
The translators and editors at Tupelo Translations are specialised in legalese and the current regulations and legislation. Therefore, when we suspect that a definition or sentence in the source text is incorrect, we will let you know. So, we don’t just translate for you, we are also your second pair of eyes!
We don’t only translate for you, we are your second pair of eyes.
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