Annual Accounts

40,00

The annual accounts are reports used by the institutions to publicize the economic and financial situation and the changes experienced by it at a specific date or period. They are prepared every twelve months and must be signed by an administrator who answers about the veracity of the data they contain.

Delivery time: From 1 to 3 days (usually 1 day). Online.

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The annual accounts are documents that collect financial information. They are intended to cover the needs of third parties in an economic decision-making process.

The information contained is addressed to the people who for any reason have a relationship with the company and are interested to know its economic situation.

The annual accounts of small and medium-sized companies include:

  • the balance
  • the profit and loss account
  • the statement of changes in equity
  • memory

These documents form a unit and must be drafted following the provisions of the Commercial Code, in the Consolidated Text of the Public Limited Companies Law, in the Limited Liability Companies Law and this General Accounting Plan for Small and Medium Business.

On the other hand, the following companies must necessarily apply the Accounting Plan 2007 (they cannot apply the SME Plan):

– Listed companies.

– Companies that belong to a group that has to publish consolidated accounts

– Companies whose functional currency is not the euro

– Financial institutions

– Insurance entities

The preparation of the annual accounts is carried out with a periodicity of 12 months, except in the cases of the constitution, modification of the closing date, or dissolution when it will be less.

The annual accounts must be prepared and signed by all the administrators in the SA and SL.

The preparation of the annual accounts is carried out with a periodicity of 12 months, except in the cases of the constitution, modification of the closing date, or dissolution when it will be less.

The annual accounts must be prepared and signed by all the administrators in the SA and SL.

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