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Depositing of annual accounts

Depositing of annual accounts  (Access with certificate)

In keeping with the principle of transparency which must govern mercantile accounting, current legislation establishes the obligation of companies to formulate their annual accounts, for the purpose of reflecting a true image of their assets and the company's financial situation.

The information included in the annual accounts is intended for all persons who, for whatever reason, maintain a relationship with the company depositing them and hence an interest in knowing the company's situation and progress.

The annual accounts include the following documents:

  • Balance Sheet
  • Profit & Loss Statement.
  • Annual Report.

Furthermore, in some cases a Management Report not forming part of the annual accounts must be presented by the Company Directors, and an Auditor’s Report drafted by the Company Auditors.

Types of annual accounts

There are two types of annual accounts:

  • Abbreviated Annual Accounts.
  • Normal Annual Accounts.



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