Article 20 Financial statement
United Kingdom
The financial statements shall be presented in euro and shall comprise:
the balance sheet and the statement of financial performance, which represent all assets and liabilities, the financial situation and the economic result at 31 December of the preceding year; they shall be presented in accordance with the accounting rules referred to in Article 39;
the cash-flow statement showing amounts collected and disbursed during the year and the final treasury position;
the statement of changes in net assets presenting an overview of the movements during the year in reserves and accumulated results.
The notes to the financial statements shall supplement and comment on the information presented in the statements referred to in paragraph 1 and shall supply all the additional information prescribed by internationally accepted accounting practice where such information is relevant to the Agency's activities.