The financial statements are a summary report that shows how a company has used the funds entrusted to it by its shareholders and creditors, and what is its current financial situation. The three basic financial statements are the balance sheet, which shows the assets, liabilities and assets of the company on an established date;

An income statement, which shows how the company's net income is obtained in a given period, and the cash flow statement showing the cash inflows and outflows produced during the period.