The purpose is to specify which financial statements must be included in the document, as well as the periods to be covered, the age of the financial statements and other information of a financial nature.
Is é is cuspóir don chuid seo sonrú a dhéanamh ar na ráitis airgeadais nach mór a bheith sa doiciméad, agus ar na tréimhsí atá le cumhdach, ar aois na ráiteas airgeadais agus ar fhaisnéis eile de chineál airgeadais.