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- The different types of company formations and changes to the capital;
- The equity resulting from the allocation of income;
- Investment subsidies, deferred taxes and untaxed reserves;
- Provisions for risks and charges;
- Debts of more than one year (subordination clause, bonds, finance leases, debt whose nominal value includes interest, instalment payments, non-interest bearing debts, etc.);
- Fixed assets: the valuation, revaluation, subsidies, depreciations, impairments, interest during construction, realisation, capitalised production, etc.;
- Inventories: Types of inventory, valuation, valuation methods, variations, etc.;
- Receivables and payables due in one year or more (financial, commercial, tax debts, pay roll and social debts; trade receivables and other): Reclassification, nominal value, impairment on receivables, foreign currency receivables, factoring, foreign currency conversion adjustments, etc.;
- The adjustments of assets and liabilities;
- Cash and cash equivalents: treasury shares, other investments;
- Availability: valuation on the closing date, currency values, write-downs, etc.;
- Income and expenses, determining the result, the tax base, the assignment;
- Off-balance sheet assets and liabilities.
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