http://www.fadyart.com/Finance.owl#YearlyAccount
Class YearlyAccount

owl:Class

The accounts which have to be published at least once a year according to the national legislation.

Yearly account

Account

Anything that is a Comments to the yearly accounts or is a Balance sheet or is a Demonstrates the construction of the result according to the nature of the profits and costs. This nature combined with the cost- and profitcenters found in the analytical accounting form a management information system. In the European normalized sheme, the first digit of an account number corresponds to an accounts class. Class 6 stands for the costs, class 7 for the costs.