Financial Statements
In compliance with paragraph 21 (section 5) of the Act No. 431/2005 on Accounting as amended, U. S. Steel Kosice, s.r.o. (USSK) has an obligation to publish its financial statements on an Internet website. In accordance with Act on Accounting, the financial statements as published were prepared either in compliance with International Financial Reporting Standards (IFRS) as adopted by the EU or in compliance with Slovak Accounting Standards (SAS).
Except for these published financial statements USSK prepares financial statements in compliance with US GAAP for the purposes of consolidation within United States Steel Corporation (USS) financial statements. USS financial statements are available on following websites:
http://www.uss.com/corp/investor_shareholders/sec_filings.htm
http://www.sec.gov.
USSK results are included within U. S. Steel Europe segment, which in addition to USSK Group companies incorporates also results of other USS companies. Since the reports are prepared in accordance with various accounting standards, as well as due to the different scope of the consolidation, the financial statements are not mutually comparable.