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Congres of the Institute of Professional Accountants of Russia December 11-12, 2012 “The publication of financial inf PowerPoint Presentation
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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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slide1

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

slide2

Introduction

Importance of the publication of financial information

Why a mandate publication of annual accounts?

Competition aspects?

Legal base!!

who has to disclose what
Who has to disclose what?
  • who: companies-limited responsibility:
  • What: annual accounts

Consolidated accounts

slide4

How to deposit?

  • General rule: electronic
  • Exception: on paper (0.5%)
  • Centrale des bilans = BNB(Central agency)
  • Language
slide5

Cost of deposit and timing

  • For enterprises: 2 tariffs
  • For associations and foundations
  • Term of valuation and deposit
slide6

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
slide7

Deposit via Internet

  • Specific application
  • Utilisation conditions
  • Refused annual accounts
  • Electronic certificate
slide8

Criteria and model

  • For enterprises: size
  • For associations et foundations: idem
  • Content of annual accounts of companies, associations and foreign foundations
  • Social balance
slide9

International Fin. Reporting Standards

  • IFRS model
  • Consolidated accounts IFRS
  • Other useful links
slide10

Products «  Centrale des Bilans !

  • Consultation of accounts
  • Company dossier
  • DVD ‘Files of normalized annual accounts’ + printed copy
  • Statistics
slide11

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’
slide12

Contact information and conclusion

  • Infodesk: centraledesbilans@nbb.be

Adress internet: http://www.nbb.be