Proper Arrangement of the Audited Financial Statements to be Submitted to SEC and BIR

The table below shows the proper arrangement of the audited financial statements to be submitted to SEC (Securities and Exchange Commission) and BIR (Bureau of Internal Revenue).

Particulars	SEC FS	BIR FS
SEC Cover Sheet	Required	Not Required
FS Cover Page	Optional	Optional
Auditors Report	Required	Required
Statement of Management Responsibility for FS	Required	Required
Statement of Management Responsibility for ITR	Required	Required
Statement of Financial Position	Required	Required
Statement of Income	Required	Required
Statement of Changes in Equity	Required	Required
Statement of Cash Flows	Required	Required
Significant Notes to the Financial Statements	Required	Required
Supplemental Audit Report	Required	Required
Other Attachments Necessary	Required	Required

The arrangement of the financial statements to be submitted to Philippine Stocks Exchange is to be posted soon.

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