RESOLUTION OF THE CABINET OF MINISTERS OF THE AZERBAIJAN REPUBLIC

of May 27, 2010 No. 97

About approval of Rules of representation and publication of the annual financial reporting and the summary (consolidated) financial reporting of the commercial organizations

According to article 12.1 of the Law of the Azerbaijan Republic "About financial accounting" and taking into account the offer of the Ministry of Finance of the Azerbaijan Republic approved with involved bodies the Cabinet of Ministers of the Azerbaijan Republic decides:

1. Approve "Rules of representation and publication of the annual financial reporting and the summary (consolidated) financial reporting of the commercial organizations" it (is applied).

2. This resolution becomes effective from the date of signing.

Approved by the Resolution of the Cabinet of Ministers of the Azerbaijan Republic of May 27, 2010 No. 97

Rules of representation and publication of the annual financial reporting and the summary (consolidated) financial reporting of the commercial organizations

1. General provisions

1.1. These rules are prepared according to the Law of the Azerbaijan Republic "About financial accounting" and establish rules of representation and publication of the annual financial reporting and the summary (consolidated) financial reporting of the commercial organizations.

1.2. These rules extend to the commercial organizations (further - the commercial organizations), except for credit institutions, small business entities, insurers, overcautious persons, insurance brokers, the being legal entities and legal entities performing only activities of insurance agents, investment funds and managing directors of these funds, and also persons having the license in the security market.

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