Definicija: Balance sheets and profit and loss accounts (or other forms of income and expenditure statements) together with such additional statements and notes as are identified as being within the scope of the audit opinion.
Vir - besedilo: Treaty of Amsterdam, Article 2(51)/206(1)
Vir - besedilo: 31999R2278 Commission Regulation (EC) No 2278/1999 of 21 October 1999 laying down certain detailed rules for the application of Council Regulation (EEC) No 3528/86 on the protection of the Community's forests against atmospheric pollution, Article 3 (4)
Vir - besedilo: 31999R2278 Uredba Komisije (ES) št. 2278/1999 z dne 21. Oktobra o določitvi nekaterih podrobnih pravil za uporabo Uredbe Sveta (EGS) št. 3528/86 o varstvu gozdov Skupnosti pred onesnaženostjo zraka, člen 3 (4)
Vir - ustanova: Ministrstvo za kmetijstvo, gozdarstvo in prehrano