Arithmetic and logical controls

The National Bank exercises an arithmetic and logical supervision over the full and abbreviated presentations of annual accounts for enterprises and associations.

List of the arithmetic and logical controls on annual accounts for enterprises

The list of the legal arithmetic and logical checks is published in the Moniteur belge. It encompasses controls as to the balance sheet, the profit and loss accounts and the annexes.

  • List (version in Dutch and French) published in the Moniteur belge of 27 March 2007 (p. 16.785 to 16.793), modified according to the modifications published in the Moniteur belge of 27 January 2011 (p. 7.678), applicable from 1 April 2011.
  • List (version in Dutch and French) published in the Moniteur belge of 27 March 2007 (p. 16.785 to 16.793), as modified according to the publication in the Moniteur belge of 27 January 2011 (p. 7.678), modified according to the modifications published in the Moniteur belge of 29 November 2011 (p. 70.465), applicable from 26 March 2012.

The list of the additional arithmetic and logical checks which equally encompasses controls as to the balance sheet, the profit and loss accounts and the annexes, is not published in the Moniteur belge. An annual account filed in the form of an XBRL file must not necessarily satisfy these additional checks in order to be accepted by the National Bank. The full list appears as Annex 1.2 in the "Protocol for the annual accounts filed via the Internet as a structured data file".

Finally, the list of the control equations for the social balance sheet contains a series of controls both between the annex and the balance as within the social balance sheet itself. The full list appears as Annex 1.3 in the "Protocol for the annual accounts filed via the Internet as a structured data file".

The above mentioned checks are carried out on the annual accounts drawn up according to the "Full model of annual accounts for enterprises" and the "Abbreviated model of annual accounts for enterprises" as provided for in the Royal Decree of 30 January 2001.

List of the arithmetic and logical controls on annual accounts for non-profit institutions or foundations

The list of the legal arithmetic and logical controls is published in the Moniteur belge. It encompasses controls as to the balance sheet, the profit and loss accounts and the annexes.

  • List (version in Dutch and French) published in the Moniteur belge of 13 March 2008 (p. 15.328 to 15.334), modified according to the modifications published in the Moniteur belge of 27 January 2011 (p. 7.677 to 7.678), applicable from 1 April 2011.
  • List (version in Dutch and French) published in the Moniteur belge of 13 March 2008 (p. 15.328 to 15.334), as modified according to the publication in the Moniteur belge of 27 January 2011 (p. 7.677 to 7.678), modified according to the modifications published in the Moniteur belge of 29 November 2011 (p. 70.465 to 70.466), applicable from 26 March 2012.
  • List (version in Dutch and French) published in the Moniteur belge of 13 March 2008 (p. 15.328 to 15.334), as modified according to the publication in the Moniteur belge of 27 January 2011 (p. 7.677 to 7.678), modified according to the modifications published in the Moniteur belge of 06 December 2013 (p. 96.970 to 96.975), applicable from 1 April 2014 .

The list of the additional arithmetic and logical checks which equally encompasses controls as to the balance sheet, the profit and loss accounts and the annexes, is not published in the Moniteur belge. An annual account filed in the form of an XBRL file must not necessarily satisfy these additional checks in order to be accepted by the National Bank. The full list appears as Annex 2.2 in the "Protocol for the annual accounts filed via the Internet as a structured data file".

Finally, the list of the control equations for the social balance sheet contains a series of controls both between the annex and the balance as within the social balance sheet itself. The full list appears as Annex 2.3 in the "Protocol for the annual accounts filed via the Internet as a structured data file".

The above mentioned controls are carried out on the annual accounts drawn up according to the Full model off annual accounts for associations (Nl - Fr - De) and the Abbreviated model off annual accounts for associations (Nl - Fr - De), as provided for in the Royal Decree of 19 December 2003.