Notes to Financial Statements

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Financial Period

Note Type

Start Date

End Date

@if($selectedPeriod)

1. Significant Accounting Policies

Basis of Preparation

The financial statements have been prepared in accordance with {{ $accountingStandards }}. The financial statements are presented in {{ $functionalCurrency }}.

Revenue Recognition

Revenue is recognized when control of goods or services is transferred to the customer. Sales are recorded net of discounts, returns, and value-added tax.

Property, Plant and Equipment

Property, plant and equipment are stated at cost less accumulated depreciation. Depreciation is calculated using the straight-line method over the estimated useful lives of the assets.

2. Property, Plant and Equipment

@foreach($ppeBreakdown as $asset) @endforeach

Asset Class	Cost	Accumulated Depreciation	Net Book Value	Useful Life
{{ $asset->class }}	{{ number_format($asset->cost, 2) }}	{{ number_format($asset->accumulated_depreciation, 2) }}	{{ number_format($asset->net_book_value, 2) }}	{{ $asset->useful_life }} years

3. Inventories

@foreach($inventoryBreakdown as $category) @endforeach

Category	Opening Balance	Purchases	Cost of Sales	Closing Balance
{{ $category->name }}	{{ number_format($category->opening_balance, 2) }}	{{ number_format($category->purchases, 2) }}	{{ number_format($category->cost_of_sales, 2) }}	{{ number_format($category->closing_balance, 2) }}

4. Trade and Other Receivables

@foreach($receivablesBreakdown as $receivable) @endforeach

Type	Amount	Allowance for Doubtful Debts	Net Amount
{{ $receivable->type }}	{{ number_format($receivable->amount, 2) }}	{{ number_format($receivable->allowance, 2) }}	{{ number_format($receivable->net_amount, 2) }}

5. Trade and Other Payables

@foreach($payablesBreakdown as $payable) @endforeach

Type	Amount	Due Date
{{ $payable->type }}	{{ number_format($payable->amount, 2) }}	{{ $payable->due_date->format('Y-m-d') }}

6. Taxes

Income Tax

@foreach($taxBreakdown as $tax) @endforeach

Type	Current Year	Deferred	Total
{{ $tax->type }}	{{ number_format($tax->current_year, 2) }}	{{ number_format($tax->deferred, 2) }}	{{ number_format($tax->total, 2) }}

7. Related Party Transactions

@foreach($relatedPartyTransactions as $transaction) @endforeach

Related Party	Nature of Relationship	Type of Transaction	Amount
{{ $transaction->related_party }}	{{ $transaction->relationship }}	{{ $transaction->transaction_type }}	{{ number_format($transaction->amount, 2) }}

8. Contingencies

@foreach($contingencies as $contingency)

Estimated Amount: {{ number_format($contingency->estimated_amount, 2) }}

@endforeach

@endif