<prompt> Translate the following text to EnglishMasharti masharti ya kifedha na masharti ya kifedha ya kuunganishwa hutumiwa katika hati hii kurejelea taarifa za msingi za kifedha za shirika linalotoa ripoti; taarifa za msingi za kifedha kwa kawaida ni hesabu ya jumla, taarifa za gharama halisi, mabadiliko katika hali ya kifedha, fedha, rasilimali za bajeti, na shughuli za uhifadhi, na maelezo ya taarifa za kifedha.  <response>: The terms financial statements and consolidated financial statements are used throughout this document to refer to the basic financial statements of a reporting entity; the basic financial statements normally the balance sheet, the statements of net cost, changes in financial position, financing, budgetary resources, and custodial activities and the notes to the financial statements. 