Reporting: Step 2 - Management Report and Cash Flow Statement (Advanced, optional)

Management Report

For corporations that are subject to an ordinary audit, Arcarius provides a standardized management report in annual reports. He prepares draft content for risk assessment, order intake and order backlog, and research and development activities. For the risk assessment, Arcarius also conducts research into your business model. For the other two sections, Arcarius reviews your bookkeeping data.

The management report can only be generated if you select no more than three periods.

Cash Flow Statement

A cash flow statement is also required for corporations subject to an ordinary audit. You can select it when creating the report and request it per company. To calculate a cash flow statement, three periods are required.

Arcarius uses the indirect method to create the cash flow statement. The reconciliation result must match the cash flow result.

Please note: foreign currency transactions can lead to minor rounding differences (to the nearest cent).

Updated on: 21/01/2026