Table 2. Financial statements’ key indicators definitions.

No	Variables abbreviations	Before (b) in 2019	After (a) in 2020
		Balance sheet	Balance sheet
1	TAb & TAa	1. Total Assets (TAb)	1. Total Assets (TAa)
2	SEb & SEa	2. Shareholders’ Equity (SEb)	2. Shareholders’ Equity (SEa)
3	TLSEb & TLSEa	3. Total Liabilities and Shareholder Equity (TLSEb)	3. Total Liabilities and Shareholder Equity (TLSEa)
		Statement of income	Statement of income
4	TIb & TIa	4. Total Income (TIb)	4. Total Income (TIa)
5	TRb & TRa	5. Total Revenues (TRb)	5. Total Revenues (TRa)
6	TEb & TEa	6. Total Expenses (TEb)	6. Total Expenses (TEa)
7	NIb & NIa	7. Net Income (NIb)	7. Net Income (NIa)
		Cash flow	Cash flow
8	COAb & COAa	8. Other Changes in Oper. Activity (COAb)	8. Other Changes in Oper. Activity (COAa)
9	CIAb & CIAa	9. Other Changes in Investing Act. (CIAb)	9. Other Changes in Investing Act. (CIAa)
10	CFAb & CFAa	10. Other Changes in Financing Act. (CFAb)	10. Other Changes in Financing Act. (CFAa)
11	CEPb & CEPa	11. Cash at End of Period (CEPb)	11. Cash at End of Period (CEPa)