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TELEKOM SRBIJA a.d., BELGRADE A Joint Stock Telecommunications Company Consolidated Financial Statements for the Year Ended 31 December 2012 in Accordance with Accounting Regulations of the Republic
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Annual financial statements are formal records of the financial activities and position of a business, organization, or other entity, which are published yearly.
Businesses, corporations, non-profit organizations, and certain government entities that meet specific criteria, such as size or revenue, are required to file annual financial statements.
Annual financial statements can be filled out by collecting financial data, preparing a balance sheet, income statement, cash flow statement, and statement of changes in equity, and ensuring they comply with applicable accounting standards.
The purpose of annual financial statements is to provide stakeholders with relevant information about the financial performance and position of an entity to aid in decision-making.
Annual financial statements must report information such as revenue, expenses, assets, liabilities, equity, cash flows, and notes on accounting policies and transactions.
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