Translation Endorsed by the Law Committee of the National Assembly of the Lao PDR
Statements of revenue shall summarise the revenues or income and
expenditures or expenses, which, through the subtraction of figures, shall
show the amount of annual profit or loss.
Analytical schedules of financial and general reserves shall show the
flow of funds used and sources of funds in the year.
Statistical and tax reports are additional documents analysing the
information provided by the above-mentioned statements and shall be the
basis for the establishment of the national accounting system and the
computation of taxable revenues.