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001 – Additional components of financial statements

Bulletin No.

Date

Subject Matter

Clarification/Details

001

Feb. 16, 2012

SRC Rule 68, as amended (2011)

Additional components of financial statements

 

(1)   The additional components that are submitted with the company’s financial statements, forming part thereof, should necessarily be covered by the Statement of Management’s Responsibility (SMR). Thus, the first paragraph of the SMR must partly read The management of (name of reporting company) is responsible for the preparation and fair presentation of the financial statements for the year (s) ended (date), including the additional components attached therein x x x.”

 

(2)   The following additional components, if applicable to the company, should be covered by a legal matter paragraph in the Auditor’s Report or a separate report of auditor on each component:

i.      Schedule of receipts and disbursements of non-stock and non-profit organizations (Part 1, 4A);

ii.    Reconciliation of Retained Earnings Available for  Dividend Declaration (Part 1, 4C);

iii.   Tabular schedule of standards and interpretations as of reporting date (for large and/or publicly-accountable entities);

iv.  Supplementary schedules required by Annex 68-E (for issuers of securities to the public);

v.   A map of the conglomerate or group of companies within which the reporting entity belongs (Part 1, 4H) (for listed companies and investment houses);