Financial Statements 2016 — Financial Statements (Linz)

The Preliminary and Financial Statements Ordinance (VRV) regulates which supporting documents of a particular nature are to be attached to the estimates and how they should be presented. Comparison of assets (fixed assets such as land, buildings, etc. and current assets such as account balances, receivables, etc.) and liabilities (debts, liabilities, etc.).《初步及财务报表条例（VRV）》明确规定了需附于概算文件的特定性质佐证文件的范围，以及此类文件应当遵循的呈报规范。 该条例的规制范畴还包括资产与负债的对比，其中资产涵盖土地、建筑物等固定资产及账户余额、应收款项等流动资产，负债则涵盖各类债务、应付款项等。