diff --git a/erpnext/accounts/report/financial_statements.py b/erpnext/accounts/report/financial_statements.py
index d030f5f..db733dd 100644
--- a/erpnext/accounts/report/financial_statements.py
+++ b/erpnext/accounts/report/financial_statements.py
@@ -1,7 +1,9 @@
+# -*- coding: utf-8 -*-
+
 # Copyright (c) 2015, Frappe Technologies Pvt. Ltd. and Contributors
 # License: GNU General Public License v3. See license.txt
 
-
+from __future__ import unicode_literals
 
 import re
 from past.builtins import cmp
@@ -342,7 +344,7 @@
 	accounts = frappe.db.sql_list("""select name from `tabAccount`
 		where lft >= %s and rgt <= %s""", (root_lft, root_rgt))
 	additional_conditions += " and account in ('{}')"\
-		.format("', '".join([frappe.safe_encode(frappe.db.escape(d)) for d in accounts]))
+		.format("', '".join([frappe.db.escape(d) for d in accounts]))
 
 	gl_entries = frappe.db.sql("""select posting_date, account, debit, credit, is_opening, fiscal_year, debit_in_account_currency, credit_in_account_currency, account_currency from `tabGL Entry`
 		where company=%(company)s
@@ -400,7 +402,6 @@
 
 def get_cost_centers_with_children(cost_centers):
 	if not isinstance(cost_centers, list):
-		cost_centers = frappe.safe_encode(cost_centers)
 		cost_centers = [d.strip() for d in cost_centers.strip().split(',') if d]
 
 	all_cost_centers = []