Financial statements are a set of financial statements drawn up by each accounting entity, usually by the last day of the accounting period. The objective of the financial statements is to provide information on the financial position, financial performance and cash flows of the entity to the needs of a wide range of users.

To meet this objective, the financial statements provide information on assets, liabilities, costs, income, revenue, expense and profit or loss. This information, together with others in the notes, helps users of the financial statements to predict future cash flows of the entity, in particular their timing and economic decisions.

The financial statements are drawn up only by those entities that are accounting units. The template forms of the financial statements for each type of accounting unit are available at the web site of the Ministry of Finance of the Slovak Republic:

Template forms