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Decoding the Financial Statement PDF File Naming Convention The file naming convention and terminology are designed by the National Association of Insurance Commissioners (NAIL). 1) The file name

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The decoding form financial statement is a document that translates coded financial information into understandable and meaningful data.

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Any organization that uses coded financial statements must file a decoding form financial statement.

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The decoding form financial statement reports decoded financial data, including categories such as revenue, expenses, assets, and liabilities.

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