David M Jackson

USA TODAY

Donald Trump has released another financial statement, but critics are still waiting on his tax returns.

Trump's legally required Personal Financial Disclosure, filed with the Federal Election Commission, "shows a tremendous cash flow, and a revenue increase of approximately $190 million dollars (which does not include dividends, interest, capital gains, rents and royalties)," his campaign said in a statement.

It added that Trump's "net worth is in excess of $10 billion dollars."

Hillary Clinton also released her financial disclosure form, saying she earned more than $5 million in royalties from her 2014 memoir and some $1.5 million delivering speeches. The report also detailed how her husband, former President Bill Clinton, raised more than $5 million in speaking engagements.

As part of the release, the Clinton campaign also bashed Trump for his refusal to release tax returns.

"Despite Donald Trump's boasting, submitting his Personal Financial Disclosure form is no breakthrough for transparency -— it is a legal requirement for anyone running for president," said Clinton campaign spokeswoman Christina Reynolds. "The true test for Donald Trump is whether he will adhere to the precedent followed by every presidential candidate in the modern era and make his tax returns available, as Hillary Clinton has done."

Trump has said he will release his tax returns as soon as a federal audit is done, and cannot say whether that will be before Election Day.

In announcing his financial disclosure report, Trump proclaimed that it "the largest in the history of the FEC."

He also bashed Democratic candidate Bernie Sanders for seeking an extension of his report.

"This is the difference between a businessman and the all talk," Trump said, "no action politicians that have failed the American people for far too long."

Trump's 104-page form contains general lists of investments in more than 550 different entities, and income from hundreds of different sources. His assets include hotels and golf courses throughout the world, as well as books and the much-disputed Trump University, the subject of an ongoing fraud lawsuit.

The report, similar to one Trump filed earlier, includes more than 45 financial transactions Trump has made since announcing his candidacy on June 16 of last year. They include investments in Bali, Indonesia, and Jeddah, Saudi Arabia -- two Muslims nations where officials have criticized the businessman's proposal to temporarily ban Muslims from entering the United States.

Businesses in Saudi Arabia say they have removed products linked to the U.S. businessman.

The financial disclosure shows that Trump created six corporate entities for a hotel development on Bali; all are dated June 23, 2015. The Trump Hotel website says they are going to “bring to market an extraordinary luxury property" to Bali.

Trump also lists transactions involving China, a country he has often criticized over its trade policies.

The financial disclosure form also includes the membership of The Apprentice star in a Screen Actors Guild pension fund.

Trump also owns stock in Amazon, despite his criticism of CEO Jeff Bezos, who also owns The Washington Post newspaper.