The major financial data provided by a corporation, primarily the balance sheet and the income statement.
The Securities and Exchange Law requires listed firms and other large companies to disclose their basic financial statements every fiscal year in order to protect investors. The companies are required to submit them to national authorities within three months after the end of the fiscal year. If extraordinary events occur, the firms also need to prepare reports on these events. Financial statements cover in detail a wide range of information on corporate operations, financial condition, personal history of directors, large shareholders, share issuance, capital investment and group companies. Financial statements issued by some U.S. and European companies contain directors' remuneration. The public can gain access to submitted financial statements at the Financial Services Agency, regional treasury bureaus of the Finance Ministry, and the headquarters and major branches of issuers. Statements issued by listed companies can also be accessed at stock exchanges.
Statements concerning the business's financial status. These include: income statement, balance sheet, and cash flow statements, and may include other statements appropriate for your business. Your accountant can prepare these, or, if you use accounting software such as QuickBooks, the software can be used to prepare the statements.