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
2
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
4
How to deposit?
General rule: electronic
Exception: on paper (0.5%)
Centrale des bilans = BNB(Central agency)
Language
5
Cost of deposit and timing
For enterprises: 2 tariffs
For associations and foundations
Term of valuation and deposit
6
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
7
Deposit via Internet
Specific application Utilisation conditions
Refused annual accounts
Electronic certificate
8
Criteria and model
For enterprises: size
For associations et foundations: idem
Content of annual accounts of companies, associations and foreign foundations
Social balance
10
Products « Centrale des Bilans !
Consultation of accounts
Company dossier
DVD ‘Files of normalized annual accounts’ + printed copy
Statistics
11
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