# Legalization of a cash flow statement prepared by the direct method
Source: https://www.lafit-trans.com/en/faq/document-legalization/legalization-of-the-cash-flow-statement-direct-method/
Translation and legalization of a direct-method cash flow statement
A direct-method cash flow statement presents a company’s cash receipts and payments by type of activity. La Fit Trans prepares an accurate translation and coordinates the appropriate certification according to the source, country and recipient’s requirements.
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Legalization of a cash flow statement prepared by the direct method is often part of a set of financial documents intended for a foreign shareholder, bank, investor, auditor or public authority. The service may consist of translation alone or translation with the relevant certification when the recipient requires it. The correct route depends on the form and origin of the copy, not merely on its title.
## What does a direct-method cash flow statement show?
Under the direct method, cash receipts and payments are presented by major classes and divided into operating, investing and financing activities. The translation follows this structure so that the nature, value and position of every transaction remain clear.
## How is the appropriate version selected for translation?
The recipient may expect the complete annual financial statements, a separately signed statement, a registry-filed copy, an electronic file or an extract. These forms are not interchangeable. The quotation therefore reflects the exact copy that will be submitted and any accompanying documents.
## What accounting details are checked?
The company details, reporting period, currency and unit of measurement are rendered consistently throughout. The review covers opening and closing cash balances, subtotals, comparative columns, totals and signs used for negative amounts. Signatures, dates and audit markings are recorded as parts of the document.
## How is the translation aligned with the other financial statements?
A cash flow statement is commonly presented with a statement of financial position, an income statement, a statement of changes in equity and notes. When they form one package, the company name, reporting periods, accounting terms and cross-references remain consistent.
## When does a Bulgarian statement need certification for use abroad?
No. A company may provide its own signed statement, a certified copy, a registry document or an electronic file, and each form has a different source and authentication route. An apostille does not apply automatically simply because the document is a financial statement. Where a notarial certification is used, the notarial act is authenticated, not the accuracy of the accounting figures.
## How is a foreign statement prepared for use in Bulgaria?
The form is assessed by country of issue, whether it is a company document or an officially certified copy, and the Bulgarian recipient’s requirements. Depending on that status, an apostille, a legal-assistance treaty route, consular legalization or no additional authentication may apply. The Bulgarian translation also reflects every visible certification.
## What does the translation cover and how is it certified?
The translation covers headings, rows, columns, figures, notes, signatures, stamps and electronic markings in the supplied copy. Certification of the translation and authentication or legalization of the source document are separate actions. La Fit Trans combines them only when the intended use requires both.
## How are price and delivery time determined?
The quotation reflects the language pair, page count, table density, editable or scanned format, attachments, certification requirements and requested deadline. A set of financial statements also receives a shared terminology check. Price and delivery time are confirmed after the material and its intended use have been reviewed.
## Question topics
- [Document Legalization 139](https://www.lafit-trans.com/en/faq/document-legalization/)
- [Online translation and legalisation of documents 12](https://www.lafit-trans.com/en/faq/online-translation-and-legalisation-of-documents/)
- [Offices for translation and legalization 5](https://www.lafit-trans.com/en/faq/offices-for-translation-and-legalization/)
- [Translation and legalization orders 5](https://www.lafit-trans.com/en/faq/translation-and-legalization-orders/)
- [Translation of documents 20](https://www.lafit-trans.com/en/faq/translation-of-documents/)
- [Specialized translations 2](https://www.lafit-trans.com/en/faq/specialized-translations/)
- [Quality process management 5](https://www.lafit-trans.com/en/faq/quality-process-management/)
- [Interpreting 10](https://www.lafit-trans.com/en/faq/interpreting/)
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The La Fit Trans team relates the general information to the specific document, language and receiving institution. The quotation then covers the necessary translation and certification, with a clear understanding of the agreed result.
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