What are the components of the annual financial statements?
Medium-sized corporations Balance sheet (Section 266 (1) sentence 2 HGB) Income statement (Section 275 HGB) Appendix (Sections 284, 285 HGB) Management report (Sections 289, 289a HGB) Signature (Section 245 HGB) Confirmation / refusal note of the auditor (Section 328 (1a) sentence 2 HGB)
Who has to prepare a cash flow statement?
In Germany, the cash flow statement is one of the basic components of the consolidated financial statements under commercial law in accordance with Section 297 (1) of the German Commercial Code (HGB). If a company is required to prepare consolidated financial statements, these must also include a cash flow statement.
What is the management report for the annual financial statements?
A management report is a representation of the course of business, the business results and the situation of a company. Medium-sized and large corporations must prepare such a report together with their annual financial statements with balance sheet, profit and loss account and notes.
How can I send an email with an attachment?
Forward emails as attachments Open Gmail on the computer. Select the emails you want. Click on the three-dot menu Forward as attachments. Add recipients in the “To” field. Enter a subject, compose your message, click Send below.
How do I get an attachment in a mail?
Most programs use a button with a paper clip to add an attachment to an email. Then select the correct file and a clear name in the dialog box. Only after the attachment has also been inserted, insert the recipient’s email address.
How do I scan a document from the printer to the PC?
Place the document to be scanned in the scanner or all-in-one device. Open Acrobat Pro DC. Go to the tools area and right click on “Improve scans”. Now click on the option “Select file” or “Scan document” and start the scanning process.
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