formal reports prepared from accounting records describing the financial position and performance of the business. Glossary of Business Terms
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Collective name for historical financial reports of assets, liabilities, capital, income, and expense. American Banker Glossary
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Accounts prepared by companies, comprising a balance sheet, profit and loss account, cash flow statement, related notes and other statements required by regulation. Dresdner Kleinwort Wasserstein financial glossary
Financial and business terms. 2012.