What is the Measure about the Obligation Related to the Regulation of Supplementary Statements?

07.08.2017

1- WHAT ARE THE MEASURES ABOUT THE OBLIGATION RELATED TO THE REGULATION OF SUPPLEMENTARY STATEMENTS?
The taxpayers should prepare supplementary statements if the total assets or the net sales in 2016 overstep the limits indicated below.

Total assets in 2016         14.613.239, – TL
Net sales in 2016              32.473.746, – TL

2- WHAT ARE THE ESSENCIAL FINANCIAL STATEMENTS?
Financial Statements are stated below:
1- Balance sheets (Marginal Notes and Attachments)
2- Income statement (Marginal Notes and Attachments)

3- WHAT ARE THE SUPPLEMENTARY STATEMENTS?
1- Statement of Cost of Goods Sold
2- Fund Statement
3- Cash Flows Statement
4- Statement of Profit Appropriation
5- Statement of Changes in Equities

4- IF A PERSON OVERSTEPS THE LIMITS ABOVEMENTIONED, SHOULD HE/SHE PREPARE ALL SUPPLEMENTARY STATEMENTS?
NO.
He/she is supposed to prepare Statement of Profit Appropriation.

The other supplementary statements are not compulsory to be prepared.