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Congres of the Institute of Professional Accountants of Russia December 11-12, 2012 “The publication of financial infor

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. Introduction Importance of the publication of financial information Why a mandate publication of annual accounts?

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Congres of the Institute of Professional Accountants of Russia December 11-12, 2012 “The publication of financial infor

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  1. 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

  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

  9. International Fin. Reporting Standards • IFRS model • Consolidated accounts IFRS • Other useful links

  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’

  12. Contact information and conclusion • Infodesk: centraledesbilans@nbb.be Adress internet: http://www.nbb.be

  13. Thank you for your attention Paul Van Geyt

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