Financial statement
The annual account of a company's trading, filed with the Central Registry.
A financial statement comprises the balance sheet, the profit and loss statement and the notes. Companies file it with the Central Registry, where it is publicly available.
There are several templates by company size — a micro entity files a condensed statement with far fewer rows than a large company. That is why the same item sits on different rows in different filings, and why we map it by row number within a specific template.
Statements arrive with a lag: the period ends on 31 December, filing follows during the next year, and publication later still.
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