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Meaning of “financial statement” in the English Dictionary

"financial statement" in Business English

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financial statementnoun [C]

uk   us  
ACCOUNTING a ​reportprovided by a ​company for its ​shareholders and ​investors that ​shows details of its ​financialsituation, and ​includesdocuments such as the profit and ​lossaccount and balance sheet: prepare/publish a financial statement There are various ​procedures that must be ​followed when preparing ​financialstatements.audit/approve a financial statement The ​interimfinancialstatement was ​approved by the ​board of ​directors at their ​meeting last week.annual/quarterly/year-end, etc. financial statement The company's ​annualfinancialstatementreportedplans to ​spend up to $120 million on ​improvements.
(Definition of financial statement from the Cambridge Business English Dictionary © Cambridge University Press)
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