Annual accounts

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The annual accounts, financial statements or jaarrekening are a set of formal financial documents, describing the financial state of a company or organisation at a specific point in time, covering a specific period of time. Probably the most obvious exmaple: The annual accounts needed for tax submission. Usually, the year that is used for the annual accounts are the same as a calendar year, but this is not always the case.

According to [1], these are the usual documents that together form the annual accounts:

  1. Balance sheet; Balans
  2. Income statement; P&L statement; winst- & verliesrekening; resultatenrekening
  3. Statement of changes in equity (this is new to me)
  4. Cash flow statement.

See also