The phrase 'statements of performance' is correct and usable in written English.
You can use it whenever you need to refer to statements that evaluate someone's performance in a specific task. For example, "The Human Resources department was responsible for evaluating employee performance and issuing statements of performance."
For example, a royalty auditor may have to examine a streaming service's server logs and content databases to determine the accuracy of the service's statement of performances and royalty payments.
Naturally, this isn't the only political statement of the performance, but it is the most impressive.
Statement of financial performance (also income statement); Erfolgsrechnung; Compte de résultats.
The heterogeneity is also strong in terms of reported and true balances of the statement of financial performance.
For any given level of operating revenues, cash-draining operating expenses and true depreciation, AD deteriorate the reported balance of the statement of financial performance: BR = R − (E* + D + AD) where BR refers to the reported balance of the statement of financial performance, i.e. the one published in accounts and marred by AD.
According to Bergmann (2012), the Neue Zürcher Zeitung (NZZ), a leading Swiss political and business newspaper, almost exclusively mentions information on the statement of financial performance when reporting about the financial situation of local governments.
The finance minister is all the more likely to do so when he has a legal obligation to balance the statement of financial performance or if he politically commits to lowering the debt.
When a government implements accrual accounting, instead of cash-based accounting, the statement of financial performance is the most scrutinised component of the financial statements.8 By comparing the operating revenues (R) with the operating expenses (E), its balance (B = R − E) shows whether citizens pay taxes that are equal to the public services they receive.
Obviously, the true deficit or the surplus in the statement of financial performance is the difference between the true operating revenues R and the true operating expenses E. Therefore, using a simultaneous-equation model allows us to distinguish through which channel revenues and/or expenses additional depreciation charges eventually affect the (subsequent) financial performance.
