In accordance with Art. 18 of the Financial Budget Act, the national accounts include:

a)  the income statement;
b)  the investment account;
c)  the balance sheet;
d)  the cash flow statement;
e)  the notes to the financial statements;
f)  the annual financial statements of public undertakings within the meaning of the law on
     management and supervision of public undertakings, foundations dedicated to third parties
     or of legally established funds, unless these are established by law
     approved or taken note of by Parliament.

The provincial accounts are published with the annual accountability report of Parliament, government and Courts of law (Chapter IV) at around the end of April each year. The current National Accounts and those of previous years can be found here.

Explanations on the components and the basis of accounting as well as on individual items of the state financial statements can be found in the notes to the state financial statements. The detailed accounts of the income statement and the investment statement can be found at the end of the state financial statements.