CVO ANNUAL REPORT 2018
Criteria Applied in the
Preparation of the Summary
Financial Statements
The criteria applied by management in the
preparation of these summary financial
statements are as follows:
• The information in the summarized financial
statements is in agreement with the related
information in the complete financial
statements; and
• The summarized financial statements contain
all the information necessary to avoid
distorting or obscuring matters disclosed in the
complete financial statements, including the
notes therein.
Management determined that
the statement of changes in
net assets and the statement
of cash flows do not provide
additional useful information,
and as such has not included
them as part of the summary
financial statements.
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