COUNTPA ST.

LUKES LA SALLE KALOOB

SEQUENCING SEQUENCE OF SEQUENCE OF SEQUENCE OF SEQUENCE OF
FINANCIAL FINANCIAL FINANCIAL FINANCIAL
STATEMENTS STATEMENTS STATEMENTS STATEMENTS
Statement of
Management Independent Independent Independent
Responsibility for Auditors Report Auditors Report Auditors Report
Financial Consolidated Statements of Statements of
Statement Statements of Financial Financial Position
Statement of Financial Position Statements of
Management Position Statements of Activities
Responsibility for Consolidated Activities Statements of
Annual Income Statements of Statements of Cash Flows
Tax Return Operations and Cash Flows Notes to Financial
Report of Changes in Net Notes to Statements
Independent Assets Financial
Auditor Consolidated Statements
Statement of Statements of Assets are
Representation Cash Flows classified as
Statement of Notes to Assets are current and
Financial Consolidated not noncurrent
Condition Financial classified.
Statement of Statements These are
Financial just
Operations Assets are arranged
Statement of Cash classified as: according to
Flows current order of
Notes to Financial assets liquidity
Statements whose
use is
Assets are limited
classified as PPE
current and goodwill
noncurrent other
assets
NOTES The The The It is stated in
accounting Summary of Summary of the summary
policies significant significant of significant
adopted are accounting accounting accounting
properly policies only policies only policies that
enumerated states that states that the financial
within the the the statements
section of presentation presentation are prepared
summary of of financial of financial in accordance
significant statements statements with PFRS for
accounting are made in are made in SMEs
policies accordance accordance
 Main source with the with the Main source
of income is generally generally of income is
from accepted accepted from
registration accounting accounting donations
fees principles principles
and did not and did not
mention the mention the
specific specific
accounting accounting
policies policies
adopted adopted
Main source Main source
of income is of income is
from patient from tuition
service fees net of
revenue net discounts
of
contractual
allowances
and
discounts
There is a
peculiar line
item assets
whose use is
limited

EQUITY The equity is classified The equity is The equity is The equity is classified
into members classified into classified into into temporarily
contribution, unrestricted, unrestricted, restricted and
members CETF fund temporarily temporarily unrestricted
and Statutory funds restricted and restricted and
permanently permanently
restricted restricted