{"id":6720,"date":"2018-07-09T17:38:14","date_gmt":"2018-07-09T15:38:14","guid":{"rendered":"https:\/\/trabajaendireccionfinanciera.com\/?p=6720"},"modified":"2020-05-26T14:35:42","modified_gmt":"2020-05-26T12:35:42","slug":"everything-you-need-to-have-prepared-to-present-the-companys-annual-accounts","status":"publish","type":"post","link":"https:\/\/eiposgrados.com\/eng\/blog-direccion-financiera\/todo-lo-que-hay-que-tener-preparado-para-presentar-las-cuentas-anuales-de-la-empresa\/","title":{"rendered":"Everything you need to have prepared to present the company&#039;s annual accounts"},"content":{"rendered":"<p>With the entry of the month of July, the time has come to definitively close the<strong> fiscal year 2017<\/strong> of companies with the last two pending milestones: the presentation of Corporate Tax and the deposit of the annual accounts in the Commercial Registry.<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li>As regards the annual accounts in the strict sense, they do not present changes compared to the previous year, although there are changes in the documentation to be submitted to the Commercial Registry for deposit.<\/li>\n<li>Regarding Corporate Tax, there have been some modifications in its regulation but they do not generally affect companies.<\/li>\n<li>In previous posts, we have mentioned all that information about the\u00a0<strong>model 200\u00a0<\/strong>that it was possible to fill out to advance and have the tax ready at the beginning of July.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>And with the deposit of accounts, can work be anticipated? Of course. Below we see how.<span id=\"more-35922\"><\/span><\/p>\n<p>&nbsp;<\/p>\n<h2>The deadline to deposit the annual accounts<\/h2>\n<p>&nbsp;<\/p>\n<p>Most companies deposit their accounts at the end of July. They have the\u00a0<strong>day 30\u00a0<\/strong>memorized, as a limit. But, really, is that the deadline?<\/p>\n<p>&nbsp;<\/p>\n<p>Yes and no. Commercial regulations establish that, from the accounting close of the year (normally December 31), companies have\u00a0<strong>six months to approve the accounts<\/strong>\u00a0<strong>annual<\/strong>\u00a0(that is, maximum June 30) and an additional month to deposit them in the Commercial Registry corresponding to your province.<\/p>\n<p>&nbsp;<\/p>\n<p>Therefore, nothing prevents (except, where applicable, the obligations to call a General Meeting) companies from anticipating the approval of the annual accounts to\u00a0<strong>any day between January 1 and June 30<\/strong>\u00a0and deposit your accounts well before the end of July.<\/p>\n<p>&nbsp;<\/p>\n<h2>Composition of the annual accounts<\/h2>\n<p>&nbsp;<\/p>\n<p>They consist of a balance sheet,\u00a0<strong>account<\/strong>\u00a0<strong>of losses<\/strong>\u00a0<strong>and profits<\/strong>\u00a0and\u00a0<strong>memory<\/strong>.<\/p>\n<p>&nbsp;<\/p>\n<p>Furthermore, if the company that deposits the accounts is not a\u00a0<strong>SME<\/strong>, must accompany the\u00a0<strong>Statement of Changes in Net Worth<\/strong>.<\/p>\n<p>&nbsp;<\/p>\n<p>The companies required to be audited will also include the\u00a0<strong>State<\/strong>\u00a0<strong>of Cash Flows\u00a0<\/strong>and, of course, although that is not part of the annual accounts, the\u00a0<strong>Report<\/strong>\u00a0<strong>Management<\/strong>\u00a0prepared by the administrators and the\u00a0<strong>report<\/strong>\u00a0<strong>audit<\/strong>\u00a0duly signed.<\/p>\n<p>&nbsp;<\/p>\n<h2>Board Certification<\/h2>\n<p>&nbsp;<\/p>\n<p>As noted above, before June 30, the\u00a0<strong>Board<\/strong><strong>General<\/strong>\u00a0<strong>of Partners<\/strong>\u00a0and approve the annual accounts for the year and the\u00a0<strong>distribution<\/strong>(application in case of losses) of the results of the year.<\/p>\n<p>&nbsp;<\/p>\n<p>Well, the deposit must be accompanied by a\u00a0<strong>certification<\/strong>\u00a0prepared and signed by the administrator (secretary with the approval of the president in the case of the Board of Directors) of the literal content of that Meeting.<\/p>\n<p>&nbsp;<\/p>\n<p>The\u00a0<strong>certification<\/strong>\u00a0must contain, in addition to what was approved, the percentage of members attending, mention of the call made or the indication that it is\u00a0<strong>universal<\/strong>(all members attend), identification of the president and secretary, indication - if applicable - that the requirements to formulate are met\u00a0<strong>annual accounts<\/strong>\u00a0<strong>abbreviated<\/strong>\u00a0or SMEs, number of pages, signature, approval date and certification date which, logically, must be after the approval date.<\/p>\n<p>&nbsp;<\/p>\n<p>If they include\u00a0<strong>report<\/strong>\u00a0<strong>audit<\/strong>, express mention must be made that the approved annual accounts coincide with the audited ones.<\/p>\n<p>&nbsp;<\/p>\n<p>In addition, some Commercial Registries require that the certificate include the alphanumeric code of the\u00a0<strong>fingerprint<\/strong>\u00a0<strong>digital<\/strong>\u00a0that accompanies the deposit.<\/p>\n<p>&nbsp;<\/p>\n<h2>Other necessary information<\/h2>\n<p>&nbsp;<\/p>\n<p>Obviously, all the identifying information of the company must be indicated:\u00a0<strong>NIF<\/strong>,\u00a0<strong>business name<\/strong>, registered office, registration data (volume, page, book...), as well as the number of employees for the fiscal year deposited and the previous one.<\/p>\n<p>&nbsp;<\/p>\n<p>In the event that the company has acquired\u00a0<strong>Actions<\/strong>\u00a0<strong>own<\/strong>, must incorporate the minutes that approve the operation. Otherwise, a negative communication is presented.\u00a0<strong>treasury stock<\/strong>\u00a0(simply marking a cross in the NO).<\/p>\n<p>&nbsp;<\/p>\n<p>It is worth keeping in mind that, if the Meeting has been convened by\u00a0<strong>advertisements<\/strong>, it is necessary to contribute to the deposit\u00a0<strong>copy of them<\/strong>.<\/p>\n<p>&nbsp;<\/p>\n<p>By entering all the indicated information, the Commercial Registry&#039;s account deposit computer program generates a\u00a0<strong>fingerprint<\/strong>\u00a0<strong>digital<\/strong>\u00a0with a unique alphanumeric code, which must also be deposited, after signature by the administrators.<\/p>\n<p>&nbsp;<\/p>\n<h2>News in the presentation of the 2017 annual accounts<\/h2>\n<p>&nbsp;<\/p>\n<p>As we mentioned at the beginning, the annual accounts do not present many new features this year compared to the previous year. But if there are changes in the documentation to be submitted to the Commercial Registry for deposit. This also makes it necessary to modify the instance of presentation of the annual accounts and the taxonomy of the file necessary for the presentation of the accounts in electronic format.<\/p>\n<p>&nbsp;<\/p>\n<p>We can highlight how\u00a0<strong>great news the new identification declaration of the real owner<\/strong>. This is a new page incorporated into the standardized model in which it will be necessary to indicate the identifying data of those natural persons with a percentage of participation greater than 25%, either directly or indirectly, having to enter in the latter case the companies that intervene in the chain of control.<\/p>\n<p>&nbsp;<\/p>\n<p>Finally, we must not forget that all legal entities domiciled in Spain that deposit individual annual accounts have the obligation to identify the beneficial owner, including small and medium-sized companies, with the exception of companies that are listed on a regulated market.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/www.sage.com\/es-es\/blog\/presentacion-cuentas-anuales\/\" target=\"_blank\" rel=\"noopener\">Source: SAGE<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>With the entry of the month of July, the time has come to definitively close the 2017 financial year for companies with the last two pending milestones: \u2026 <a title=\"Everything you need to have prepared to present the company&#039;s annual accounts\" class=\"read-more\" href=\"https:\/\/eiposgrados.com\/eng\/blog-direccion-financiera\/todo-lo-que-hay-que-tener-preparado-para-presentar-las-cuentas-anuales-de-la-empresa\/\" aria-label=\"Read more about Everything you need to prepare to present your company&#039;s annual accounts\">Read more<\/a><\/p>","protected":false},"author":23,"featured_media":6722,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[174],"tags":[],"class_list":["post-6720","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-direccion-financiera"],"acf":[],"_links":{"self":[{"href":"https:\/\/eiposgrados.com\/eng\/wp-json\/wp\/v2\/posts\/6720","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/eiposgrados.com\/eng\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/eiposgrados.com\/eng\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/eiposgrados.com\/eng\/wp-json\/wp\/v2\/users\/23"}],"replies":[{"embeddable":true,"href":"https:\/\/eiposgrados.com\/eng\/wp-json\/wp\/v2\/comments?post=6720"}],"version-history":[{"count":0,"href":"https:\/\/eiposgrados.com\/eng\/wp-json\/wp\/v2\/posts\/6720\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/eiposgrados.com\/eng\/wp-json\/wp\/v2\/media\/6722"}],"wp:attachment":[{"href":"https:\/\/eiposgrados.com\/eng\/wp-json\/wp\/v2\/media?parent=6720"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/eiposgrados.com\/eng\/wp-json\/wp\/v2\/categories?post=6720"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/eiposgrados.com\/eng\/wp-json\/wp\/v2\/tags?post=6720"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}