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Anexa 2Nota explicativ? la Raportul financiar al CNAM pe anul 2012CNAM realizeaz? eviden?a contabil? conform prevederilor Legii contabilit??ii nr. 113XVI din 27.04.2007, standardelor na?ionale de
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Nota explicativ is a detailed report or explanatory note that accompanies financial statements or tax returns to provide additional information and clarification about the financial data presented.
Typically, businesses, organizations, or individuals who need to provide additional context or explanations for their financial statements or tax returns are required to file nota explicativ.
To fill out nota explicativ, one must provide detailed explanations of financial data, including clarifications on accounting methods, significant transactions, and any other information that enhances the understanding of the financial statements.
The purpose of nota explicativ is to offer clarity and transparency regarding financial statements, ensuring that users of the financial information have a comprehensive understanding of the entity's financial position and performance.
Information that must be reported on nota explicativ includes accounting policies, explanations of significant changes in the financial position, details about income and expenses, and any contingencies or risks.
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