ôèíàíñîâûé îò÷åò, êîòîðûé ïîêàçûâàåò êàê áóäåò âûãëÿäåòü ôàêòè÷åñêèé îò÷åò â ñëó÷àå, åñëè îïðàâäàþòñÿ íåêîòîðûå ïðåäïîëîæåíèÿ.