Publication of annual financial reports

Pursuant to the requirements of Art. 40, paragraph 1 of the Accounting Act, companies are required to publish annual financial reports within the meaning of Article 26, paragraph 1 of the BAA., in the form in which they are certified by a registered auditor. I.e. balance sheet, income and expenses statement, cash flow statement, statement of changes in equity and the application under NAS 1 "Presentation of Financial Statements" must be published. Depending on the type of the company the financial statements shall be published as follows:

  • Merchants under the Commerce Act - by filing and submitting for their announcement in the Commercial Register
  • Legal non-profit organizations established for the public benefit - by filing for registration and submission in the Central Registry of the Ministry of Justice under the terms and provisions of the Law for Non-Profit Organizations
  • The other companies - by economic magazines or on the Internet.

More information about the announcement of the annual reports can be obtained by contacting us - we will give you the right advice you need. Consultations are free for clients of our company. If you wish, we can help you in the preparation of the necessary documents and submit them for you.