The banking societies, as economical entities with specific activities inside the economy, draw up yearly financial situations, as well as in the situations designedly specified by the lawgiver. The financial yearly situations which the banking companies are compelled to draw up and at the same time to assure their publication, are made up of a unitarian documents system, namely: balance sheet, account of profit and loss, situation of modifications of proper capitals, situation of cash ebbs and flows and explanatory notes. To ensure a whole conformity with the European practice, as well as the assurance of comparability of yearly synthesis information presented by the Romanian banking companies with those of European banking companies, the contents, the structure and the way of drawing up of these documents has been designedly regulated by the Romanian authorities. These situations are presented as a unity whole and in a clearer manner in order to reflect the faithful image of the assets, debts, financial position, profit or loss and also of treasury ebbs and flows of the concerned bank.. The indicators presented inside the yearly financial situations made by the banking companies, have s synthesis character, reflecting different states or components of their acitivity, and the knowledge of content and their significance is being essential both in drawing papers and subsequently in the analysis of grouped or individual indicators or the ensemble activity of one or another of the banking societies. The balance sheet and the account of profit and loss have a central place in the ensemble of these yearly sinthesis documents, for which reason our analysis should focus on their presentation.
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Paper provided by University Library of Munich, Germany in its series MPRA Paper with number
14299.