Definicija: A complete set of accounts required by law to be produced by all companies and most other business and administrative organizations, showing the results of trading and other operations during the accounting period, usually of a year, and the state of affairs at the end of that period (cf. "consolidated accounts").

Definicija: A general term used to refer to the annual and consolidated accounts of banks and other financial institutions covered by Directive EEC/635/86 (known as the "Bank Accounting Directive")

Definicija: The Advisory Committee assists the Commission in the implementation of Council Regulation (EEC) No 2830/77 of 12 December 1977 on the measures necessary to achieve comparability between the accounting systems and annual accounts of railway undertakings. It gives its opinion on any question relating to the problems and solution connected with improving the comparability of the transposed annual accounts of railway undertakings and making progress towards greater harmonization of their accounting systems.