3.4 Financial Statement

The statement's set (the exam's anatomy): the balance sheet (the position's photograph — the assets'-liabilities'-equity at the date); the profit-and-loss statement (the period's film — the income-and-expenses' flow to the profit); the cash-flow statement (the liquidity's truth — the operating-investing-financing movements); the statement of changes in equity (the capital- and-reserves' movements); the notes-and-significant-policies (the statement's footnotes that carry the real detail — the accounting policies, the contingencies, the related-party disclosures); the directors'-and-auditors' reports' annexure (1.8-and-3.10's faces); and the consolidated statements (the group's whole — the subsidiary's-and-associate's aggregation: the group-truth's duty for the holding companies). The approval-and-filing's route: the board's approval → the AGM's consideration-and-adoption → the OCR's filing (the public record) — the calendar's discipline (the period's floors for the AGM-and-filing).