There are two types of accounts, an interim account and a final account. With an interim account, not all estate assets are distributed.8. Enter the date of the bank statement from which this report is prepared in cell E18 and the account balance per this statement in cell I18. FINANCIAL STATEMENT OF. (General). List payments made from fiduciary accounts. Attach receipts, statements, and other documentation showing payments. Date. Below are step-by-step instructions to assist a court-appointed guardian with the completion of the Annual Fiduciary Report. How to Make Your Financial Statement Complete and Accurate?