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Notification of the Capital Market Supervisory Board No. Torpor. 44/2556 Re: Rules, Conditions and Procedures for Disclosure regardingFinancial and Nonfinancial Information of Securities Issuers By
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Financial information refers to data related to the financial performance and position of an entity, such as income statements and balance sheets. Non-financial information includes other non-monetary data that can impact the business, such as environmental or social metrics.
Various entities including companies, organizations, and individuals may be required to file financial and non-financial information depending on regulatory requirements and business operations.
To fill out financial information, one needs to gather data on revenues, expenses, assets, and liabilities and organize them into financial statements. Non-financial information may require collecting data on environmental, social, or governance factors.
The purpose of financial and non-financial information is to provide insight into the performance, position, and impact of an entity. Stakeholders use this information to make decisions and assess the entity's sustainability and governance practices.
Financial information typically includes income statements, balance sheets, and cash flow statements. Non-financial information may include sustainability reports, corporate social responsibility disclosures, or environmental impact assessments.
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