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["Finance Requirements for Financial Statement Analysis"]
[]
["#","Financial Requirement","Check"]
[1,"Auditors/ independent reviewers / accounting officer’s / compiler’s report.",false]
[2,"A signed director’s / member’s report.",false]
[3,"Set of Annual financial statements: Approved financial statements, signed auditors / independent reviewers / accounting officer’s report must be valid and not outdated, received within 18 months after year end (S (30) of Companies Act",false]
[3.1,"Statement of Financial Position",false]
[3.2,"Statement of Comprehensive Income(Income Statement)",false]
[3.3,"Statement of Changes in Equity",false]
[3.4,"Statement of Cash Flows",false]
[3.5,"Notes to the Financial Statements",false]
[4,"ITA34C Income tax assessment for current year under review, only used if supplier is not audited",false]
[5,"Public Interest Score (PIS) – used to determine whether the financial statements are required to be audited / independently \nreviewed or neither.",false]
[6,"Procurement to send the following",false]
[6.1,"Contracts that the supplier has with Eskom breaking down the target value, value spent and remaining value",false]
[6.2,"The contract reference as per tender enquiry for new contracts for cessions and other modifications (remaining contract value and \ncontract number)",false]
[6.3,"Contract description as per the tender issue or mandate or modification",false]
[]
["To Note:"]
["- Finance will not review financials with errors. We do not adjust financial statements"]
["- Finance does not communicate with suppliers unless it is a clarification meeting set with the buyer and minuted as per commercial \nrequirements."]
["- PIS score will be verified according to the AFS where possible"]
["-  Report turnaround time will be 7 days from the date finance receives all required documentation"]
[]
["PIS Score and Report Requirements Clarification"]
["Owner Managed Companies"]
["If PIS 350 regardless of financials being compiled internally or externally – Finance requires an audited report"]
["Between 100-349 internally compiled = Audited report if externally/independently compiled compilation report or accountants report"]
["Less that 100- An accountants report regardless of financials being compiled internally or externally "]
[]
["Not Owner Managed"]
["If PIS 350 regardless of financials being compiled internally or externally – Finance requires an audited report"]
["Between 100-349 internally compiled = Audited report if externally/independently compiled an independent review report"]
["Less that 100- An independent review report regardless of financials being compiled internally or externally"]