"Financial Statement" means a document and related footnotes that purports to represent actual or prospective financial positions at a particular time, or results of operations, cash flow, or changes in financial position for a period of time, in conformity with generally accepted accounting principles or another comprehensive basis of accounting.
N.H. Admin. Code § Ac 102.09
#10053 (eff 1-1-12) (from Ac 101.09 )