CF and CFS are both prior years/prior periods figures/info. The diff is w.r.t to audit opinion. When auditor gives opinion on current year figures only, CI is CF (excptions para 11,12,14). When it gives opinion on current as well as prior year figures, CI is CFS. Whether auditor gives opinion on prior year or not, depends on applicable laws and regulations. In pakistan, I dont think CFS is applicable.