SUBMISSION OF ANNUAL FINANCIAL STATEMENT FOR 2016

SUBMISSION OF ANNUAL FINANCIAL STATEMENT FOR 2016.

For the first time, the Annual Financial Statement (AFS) will be prepared and published in accordance with the new Accounting Act and for the first time, the Registry Agency is expected to ensure its strict compliance. Consequently, registry officials may refuse to announce an annual financial statement (AFS) if some of the new information required as part of the AFS is missing.
Besides the name, legal form, seal of the enterprise, and if the AFS is prepared by an accounting firm, the seal of the accounting firm as well, as well as signatures and stamps of the auditors if any, the AFS must now also specify:

  • the registered office and address of management,
  • information whether the enterprise is terminated,
  • the register in which the enterprise is registered,
  • the registration number of the enterprise from this register,
  • the full names of the enterprise manager and the preparer of the AFS or the manager of the accounting firm if the preparer is an accounting firm.
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