The financial report of communications foundations shall include the following information:1. Financial statements:(1) Statement of financial position (Format 1);(2) Statement of revenue and expenses (Format 2);(3) Statement of changes in net worth (Format 3);(4) Statement of cash flow (Format 4);(5) Accompanying notes or supplementary schedules.2. Statements of major accounting items.3. Any other disclosures and explanatory information helpful to the decision making of users.The abovementioned principal statements and accompanying notes thereof shall be prepared in forms of two-year comparison, except for the year of establishment.