congres of the institute of professional accountants of russia december 11-12, 2012 “the...
TRANSCRIPT
Congres of the Institute of Professional Accountants of Russia
December 11-12, 2012
“The publication of financial information in Belgium”
‘Paul Van Geyt’
IBR-IRE
Datum
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Introduction
Importance of the publication of financial information
Why a mandate publication of annual accounts?
Competition aspects?
Legal base!!
3
Who has to disclose what?
• who: companies-limited responsibility:
• What: annual accounts
Consolidated accounts
2011:
388.015 deposits
=370.824 enterprises, associations, foundations
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How to deposit?
General rule: electronic
Exception: on paper (0.5%)
Centrale des bilans = BNB(Central agency)
Language
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Cost of deposit and timing
For enterprises: 2 tariffs
For associations and foundations
Term of valuation and deposit
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Other documents to deposit
Report statutory auditor If there is an auditor nominated In the same language + same support
Report of management Big enterprises Specific report In the same language + same support
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Deposit via Internet
Specific application Utilisation conditions
Refused annual accounts
Electronic certificate
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Criteria and model
For enterprises: size
For associations et foundations: idem
Content of annual accounts of companies, associations and foreign foundations
Social balance
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International Fin. Reporting Standards
IFRS model
Consolidated accounts IFRS
Other useful links
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Products « Centrale des Bilans !
Consultation of accounts
Company dossier
DVD ‘Files of normalized annual accounts’ + printed copy
Statistics
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Products Centrale des Bilans
Indicators of the continuous education in enterprises
Service web ‘Image of the annual accounts’
Service web ‘Files of annual accounts’
Service web ‘Reference index cards’
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Infodesk: [email protected]
Contact information and conclusion
Adress internet: http://www.nbb.be
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Thank you for your attention
Paul Van Geyt