Finance Think – Economic Research and Policy Institute, Skopje

Macedonia www.a-ba.mk Македонија To: The Management of Finance Think economic research and policy institute, Skopje INDEPENDENT AUDITOR’S REPORT (Continued) Auditor's opinion In our opinion, the financial statements of Finance Think, give a true and fair view, in all material aspects, of the financial position of the Institute as of 31 December 2022, as well as the operating results and the change. [...] The management of the Institute is comprised of the Assembly, the Executive Board and the Advisory Board. [...] BASIS FOR PREPARATION AND PRESENTATION OF FINANCIAL STATEMENTS The financial statements of the Institute are conducted in accordance with the Non-Profit Organization Accounting Law and the International accounting standards for the public sector on cash basis published in the Republic of North Macedonia for presentation of the balance sheet items, balances of the assets, liabilities, sources of th. [...] 117/2005, 11/2006) and the Rulebook of the content of accounts of the accounting nomenclature of the non-for-profit organizations (Official Gazette of RM no.117/2005). [...] when they appear (paid) in the accounting period or within the period of 30 days after the accounting period, under condition to be related to the accounting period and serve for payment of the liabilities for the period (if liabilities for payment appear in the accounting period).