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Financial statements of financial service providers (micro-credit financial institutions, leasing companies, companies for purchase of receivables, and factoring companies) shall be submitted and published in accordance with the Decision on the Content, Deadlines and Method of Compiling and Submitting Financial Statements of Credit and other Financial Institutions (OGM 10/26).

Financial statements of credit and other financial institutions shall include general information, balance sheet, profit and loss statement, statement of cash flows, statement of changes in equity, explanatory notes and comments of the management board, or of the executive director, report on material events, and notes to the financial statements.

The Central Bank shall not be liable for the accuracy of data contained in the submitted financial statements.