Financial statements

Drafted from the postings; every figure lists its journals

Income statement, balance sheet, cash flow and notes drawn from the ledger with the journals behind each line. Notes read receivables ageing from MG-04, commitments from the orders, contingent liabilities from the MG-16 legal register, assets from the register and related parties from MG-14. The CFO certifies, then the accountable officer signs (GL-FN-06).